CAS is a single account statement that records the transactions and holdings of an investor's demat accounts with NSDL and CDSL, as well as his holdings in mutual fund units. The monthly statement enables investors to have a consolidated view of their portfolio across asset classes. If an investor has demat accounts across the two depositories, the depository that has the demat account which was opened earlier is the default depository for consolidating details of accounts across depositories and mutual fund investments and dispatching the CAS to the investor.
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