1. Double entry accounting principle shall mean that every securities operation must be registered in at least two accounts; the entries or the sum of the entries from one side must be balanced with equivalent entries from the other side. In special cases these entries can be made in one and the same account if refer to change of the status of the securities in one and the same account.
2. Separate registration for securities shall mean that all the securities of one issuer, granting identical rights to the securities holders, shall be registered in a separate deposit account and all operations with these securities must be registered by the Depository members in personal and/or client accounts opened for that purpose. Every person may have only one account for securities of one issue with one particular investment intermediary.
3. The principle of completeness shall mean that all the operations regarding securities should be recorded.
4. The principle of interdependence shall mean that operations regarding securities should be fully entered and truly represented regarding the facts.
5. The principle of clearness shall mean that account entries should disclose the account-registered securities unambiguously and exactly.