Auditors, transfer agent, and registrar
fix(retraction): archive property-ledger-technology and interest-coverage-ratio (Track-B) — both stated specific unverifiable mechanics as fact (private-key custody / F12 commit protocol; a 1.2x covenant threshold) with no citation trail to any source document; archived per the archive-before-delete convention (not hard-deleted); de-linked 40 inbound wikilinks to plain text across both wikis' cross-references; added redirects.yaml entries (both URLs are indexed in the live sitemap) pointing to the parent category page; EN+ES
@@ -37,7 +37,7 @@ board, not of management. The registrar maintains the definitive record of who currently holds each outstanding security — the register of unit holders or shareholders. For the [[direct-hold-solutions-structural-comparison|Direct-Hold Solutions]], this function is performed through the [[property-ledger-technology|property ledger]]: the general partner of each function is performed through the property ledger: the general partner of each limited partnership updates the ledger when a completed transfer is received, and the ledger entry — not a separate paper register — is the authoritative record of ownership for that asset, as described in [[accredited-investor-eligibility|Accredited Investor Eligibility]]. The registrar function exists @@ -64,12 +64,12 @@ Separating financial statement verification (the auditor), ownership record main registrar), and transfer processing (the transfer agent) from the function of managing the underlying asset is a standard governance practice: it means that no single party both originates a transaction and independently verifies or records it. This separation supports the integrity mechanisms described in [[property-ledger-technology|Property Ledger Technology]], including the append-only integrity mechanisms described in Property Ledger Technology, including the append-only structure of the ledger and the requirement for an explicit operator action to modify a transfer record. ## See also - [[audit-committee-mandate|Audit Committee Mandate]] — board oversight of auditor appointment and independence - [[property-ledger-technology|Property Ledger Technology]] — the technology that performs the registrar function described above - Property Ledger Technology — the technology that performs the registrar function described above - [[experts|Experts]] — disclosure of the auditor and other named experts in offering documents