ANNEX
‘ANNEX I
Record-keeping
Minimum list of records to be kept by investment firms depending upon the nature of their
activities
Nature of obligation
Type of record
Summary of content
Legislative reference
Client assessment
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
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
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
Order handling
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
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
Client Orders and transactions
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
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
Reporting to clients
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
Safeguarding of client assets
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
Article 16(8) of Directive 2014/65/EU
Article 2 of Delegated Directive (EU) 2017/593
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
Article 16(9) of Directive 2014/65/EU
Article 2 of Delegated Directive (EU) 2017/593
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
Article 5 of Delegated Directive (EU) 2017/593
Communication with clients
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
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
Information to clients
Records of communication
Article 24(3) of Directive 2014/65/EU
Article 46 of this Regulation
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
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
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
Organisational requirements
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
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
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
Inducements
The information disclosed to clients under Article 24(9) of Directive 2014/65/EU
Article 24(9) of Directive 2014/65/EU
Article 11, 12 and 13 of Delegated Directive (EU) 2017/593
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
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
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
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
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