ISAE 3402 Report

Clearstream Banking Luxembourg (CBL) ISAE 3402 Report

The International Standard on Assurance Engagements (ISAE) No. 3402, is an assurance report on the description of controls, their design and operating effectiveness. The attached ISAE report covers the period 1 October 2022 to 30 September 2023. For the period 1 October 2023 to 31 December 2023, please refer to the bridge letter that is also attached to this page.

This report is intended for clients who have used Clearstream's system, and their auditors. It provides them with a valuable information regarding Clearstream's controls and the effectiveness of those controls, through a detailed description and an independent assessment of whether the controls were placed in operation, suitably designed, and operating effectively.

It greatly assists the client's auditor in planning the audit of the client's financial statements. Without the ISAE 3402, the client institution would possibly incur additional costs by sending their auditors to Clearstream to perform their procedures.

The report is also intended for Cleastream's regulatory authority, the Commission de Surveillance du Secteur Financier (“CSSF”).

Clearstream Fund Centre (CFCL) ISAE 3402 Report

The International Standard on Assurance Engagements (ISAE) No. 3402, is an assurance report provided by Independent Service Auditors on the description of controls, their design and operating effectiveness. The attached ISAE report covers the period from 1 October 2023 to 30 September 2024. For the period 1 October 2024 to 31 December 2024, please refer to the bridge letter that is also attached to this page.

This report is intended for clients who have used CFCL’s system, and their auditors. It provides them with valuable information regarding CFCL’s controls and the effectiveness of those controls, through a detailed description and an independent assessment of whether the controls were placed in operation, suitably designed, and operating effectively.

It greatly assists the client’s auditor in planning the audit of the client’s financial statements. Without the ISAE 3402 Report, the client would possibly incur additional costs associated with their auditors conducting required audit procedures on CFCL systems as part of the client’s audit.

The report is also intended for CFCL’s regulatory authority, the Commission de Surveillance du Secteur Financier (“CSSF”).

Please note that the report and the bridge letter for CBL and CFCL are only available to Premium users.