(1) Without prejudice to the provisions of any other law for the time being in force every 88[custodian] shall maintain the following records and documents, namely:─
(a) records containing details of securities 89[, goods] 90[, assets or documents] received and released on behalf of each client;
(b) records containing details of monies received and released on behalf of each client;
(c) records containing details of rights or entitlements of each client arising from the securities held on behalf of the client;
(d) records containing details of registration of securities in respect of each client;
(e) ledger for each client;
(f) records containing details of instructions received from and sent to clients; and
(g) records of all reports submitted to the Board.
(2) Every 91[custodian] shall intimate to the Board the place where the records and documents under sub-regulation (1) are maintained.
(3) Every 92[custodian] shall preserve the records and documents maintained under sub-regulation (1) for a minimum period of five years.
93[Appointment of compliance officer.