The Commission shall be empowered to adopt delegated acts in accordance with Article 112a specifying:
(a) the particulars that need to be included in the written contract referred to in Article 22(2);
(b) the conditions for performing the depositary functions pursuant to Article 22(3), (4) and (5), including:
(i) the types of financial instrument to be included in the scope of the custody duties of the depositary in accordance with point (a) of Article 22(5);
(ii) the conditions subject to which the depositary is able to exercise its custody duties over financial instruments registered with a central depositary;
(iii) the conditions subject to which the depositary is to safekeep the financial instruments issued in a nominative form and registered with an issuer or a registrar, in accordance with point (b) of Article 22(5);
(c) the due diligence duties of depositaries pursuant to point (c) of Article 22a(2);
(d) the segregation obligation pursuant to point (c) of Article 22a(3);
(e) the steps to be taken by the third party pursuant to point (d) of Article 22a(3);
(f) the conditions subject to which and circumstances in which financial instruments held in custody are to be considered to be lost for the purpose of Article 24;
(g) what is to be understood by external events beyond reasonable control, the consequences of which would have been unavoidable despite all reasonable efforts to the contrary, pursuant to Article 24(1);
(h) the conditions for fulfilling the independence requirement referred to in Article 25(2).