ANNEX I
Record-keeping
Minimum list of records to be kept by investment firms depending upon the nature of their activities
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Nature of obligation |
Type of record |
Summary of content |
Legislative reference |
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Client assessment |
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Information to clients |
Content as provided for under Article 24(4) of Directive 2014/65/EU and Articles 44 to 51 of this Regulation |
Article 24(4) of Directive 2014/65/EU Articles 44 to 51 of this Regulation |
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Client agreements |
Records as provided for under Article 25(5) of Directive 2014/65/EU |
Article 25(5) Directive 2014/65/EU Article 58 of this Regulation |
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Assessment of suitability and appropriateness |
Content as provided for under paragraphs 2 and 3 of Article 25 of Directive 2014/65/EU and Articles 54, 55 and 60 of this Regulation |
Article 25(2) and (3) of Directive 2014/65/EU Articles 54, 55 and 56 of this Regulation |
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Order handling |
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Client order-handling – Aggregated transactions |
Records as provided for under Articles 67 to 70 of this Regulation |
Articles 24(1) and 28(1) of Directive 2014/65/EU Articles 67 to 70 of this Regulation |
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Aggregation and allocation of trans-actions for own account |
Records as provided for under Article 69 of this Regulation |
Articles 24(1) and 28(1) of Directive 2014/65/EU Article 69 of this Regulation |
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Client Orders and transactions |
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Record keeping of client orders or decision to deal |
Records as provided for under Article 74 of this Regulation |
Article 16(6) of Directive 2014/65/EU Article 74 of this Regulation |
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Record keeping of transactions and order processing |
Records as provided for under Article 75 of this Regulation |
Article 16(6) of Directive 2014/65/EU Article 75 of this Regulation |
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Reporting to clients |
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Obligation in respect of services provided to clients |
Contents as provided for under Articles 59 to 63 of this Regulation |
Paragraphs 1 and 6 of Article 24 and paragraphs 1 and 6 of Article 25 of Directive 2014/65/EU Articles 59 to 63 of this Regulation |
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Safeguarding of client assets |
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Client financial instruments held by an investment firm |
Records as provided for under Article 16(8) of Directive 2014/65/EU and under Article 2 of Commission Delegated Directive (EU) 2017/593 |
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Client funds held by an investment firm |
Records as provided for under Article 16(9) of Directive 2014/65/EU and under Article 2 of Delegated Directive (EU) 2017/593 |
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Use of client financial instruments |
Records provided for under Article 5 of Delegated Directive (EU) 2017/593 |
Paragraphs 8, 9 and 10 of Article 16 of Directive 2014/65/EU |
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Communication with clients |
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Information about Costs and associated charges |
Contents as provided for under Article 50 of this Regulation |
Article 24(4), point (c) of Directive 2014/65/EU Article 50 of this Regulation |
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Information about the investment firm and its services, financial instruments and safe-guarding of client assets |
Content as provided for under Articles 47, 48 and 49 of this Regulation |
Article 24(4) of Directive 2014/65/EU Articles 47, 48 and 49 of this Regulation |
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Information to clients |
Records of communication |
Article 24(3) of Directive 2014/65/EU Article 46 of this Regulation |
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Marketing communications (except in oral form) |
Each marketing communication issued by the investment firm (except in oral form) as provided under Articles 44 and 46 of this Regulation |
Article 24(3) of Directive 2014/65/EU Articles 44 and 46 of this Regulation |
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Investment advice to retail clients |
(i) The fact, time and date that investment advice was rendered and (ii) the financial instrument that was recommended (iii) the suitability report provided to the client |
Article 25(6) of Directive 2014/65/EU Article 54 of this Regulation |
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Investment research |
Each item of investment research issued by the investment firm in a durable medium |
Article 24(3) of Directive 2014/65/EU Articles 36 and 37 of this Regulation |
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Organisational requirements |
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The firm’s business and internal organisation |
Records as provided for under Article 21(1), point (f) of this Regulation |
Paragraphs 2 to 10 of Article 16 of Directive 2014/65/EU Article 21(1), point (f) of this Regulation |
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Compliance reports |
Each compliance report to management body |
Article 16(2) of Directive 2014/65/EU Article 22(2), point (c) and Article 25(2) of this Regulation |
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Conflict of Interest record |
Records as provided for under Article 35 of this Regulation |
Article 16(3) of Directive 2014/65/EU Article 35 of this Regulation |
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Inducements |
The information disclosed to clients under Article 24(9) of Directive 2014/65/EU |
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Risk management reports |
Each risk management report to senior management |
Article 16(5) of Directive 2014/65/EU Article 23(1), point (b) and Article 25(2) of this Regulation |
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Internal audit reports |
Each internal audit report to senior management |
Article 16(5) of Directive 2014/65/EU Article 24 and Article 25(2) of this Regulation |
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Complaints-handling records |
Each complaint and the complaint handling measures taken to address the complaint |
Article 16(2) of Directive 2014/65/EU Article 26 of this Regulation |
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Records of personal transactions |
Records as provided for under Article 29(5), point (c) of this Regulation |
Article 16(2) of Directive 2014/65/EU Article 29(5), point (c) of this Regulation |