# Article 5 — Record-keeping in relation to the safekeeping of clients’ crypto-assets and funds **Commission Delegated Regulation (EU) 2025/1140 · binding · OJ L, 2025/1140, 10.6.2025 · dated 27 Feb 2025 [in force]** *In force · Commission Delegated Regulation (EU) 2025/1140, OJ L, 2025/1140, 10.6.2025 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/eli/reg_del/2025/1140/oj/eng)* 1. Crypto-asset service providers shall keep records enabling them to distinguish, at any time and without delay, crypto-assets and funds held for one client from crypto-assets and funds held for any other client and from their own assets. 2. Crypto-asset service providers shall maintain their records in a way that ensures that they may be used for auditing purposes as records. 3. Such records shall include the following:\ a) records that readily identify the balances of crypto-assets and funds held for each client;\ b) where clients’ funds are held by crypto-asset service providers in accordance with [Article 70(2)](../../articles/70.md) and (3) of Regulation (EU) 2023/1114, details of the accounts in which those funds are held and the relevant agreements between the crypto-assets service provider with the credit institutions or central banks with which the clients’ funds are placed;\ c) details of the accounts opened with third parties holding crypto-assets for the crypto-assets service provider and of the outsourcing agreements with those third parties;\ d) details of third parties carrying out any tasks outsourced in accordance with [Article 73](../../articles/73.md) of Regulation (EU) 2023/1114 and details of the outsourced tasks;\ e) names and functions of persons responsible for the safekeeping of clients’ crypto-assets and funds within the crypto-asset service provider;\ f) agreements that establish client ownership over crypto-assets and funds.\\ **SECTION 3 — Record-keeping of orders and transactions**