Clearstream Banking Luxembourg ISAE 3402 Report

06.03.2019

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 2017 to 30 September 2018. For the period 1 October 2018 to 31 December 2018, please refer to the bridge letter that is also attached to this page.

This report is intended for customers 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 customer's auditor in planning the audit of the customer's financial statements. Without the ISAE 3402, the customer 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”).

Please note that the report and the bridge letter will only be visible in the Attachments section below if logged in as a Premium User.