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(a) The original of the account books and registers of the international financial services entity must be kept in its main business office in the Virgin Islands and must reflect such details and be kept in such a manner as may be required by the regulations of the Board; a duplicate of the account books and registers may be kept and maintained in entity’s country of origin.\n(b) The account books and registers must be segregated and kept separately from the account books and registers of any other person.\n(c) The originals of the account books and registers of an international financial services entity are considered as belonging to the international financial services entity regardless of whether the entity is a person or constitutes a unit of another person.