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Custody account statement

A depository document stating which securities, and in what quantity, are recorded on a holder's account as at a given date.

How to read the number

In a dispute it is the statement, not a screen in an application, that evidences the holding: it is issued by whoever keeps the record.

When the metric lies

It describes a state on one date and goes stale with the next trade. Tax and legal purposes need a statement drawn for the day in question rather than last year's copy.

Also known as: depository statement

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