ANNEX ISupplementary provisions
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 39 to 45 of this Regulation Article 24(4) MIFID II Articles 39 to 45 of this Regulation Client agreements Records as provided for under Article 25(5) of Directive 2014/65/EU Article 25(5) MIFID II Article 53 of this Regulation Assessment of suitability and appropriateness Content as provided for under Article 25(2) and (3) of Directive 2014/65/EU and Article 50 of this Regulation Article 25(2) and (3) of Directive 2014/65/EU Articles 35, 36 and 37 of this Regulation Order handling Client order-handling — Aggregated transactions Records as provided for under Articles 63 to 66 of this Regulation Articles 24(1) and 28(1) of Directive 2014/65/EU Articles 63 to 66 of this Regulation Aggregation and allocation of trans-actions for own account Records as provided for under Article 65 of this Regulation Articles 28(1) and 24(1) of Directive 2014/65/EU Article 65 of this Regulation Client Orders and transactions Record keeping of client orders or decision to deal Records as provided for under Article 69 of this Regulation Article 16(6) of Directive 2014/65/EU Article 69 of this Regulation Record keeping of transactions and order processing Records as provided for under Article 70 of this Regulation Article 16(6) of Directive 2014/65/EU Article 70 of this Regulation Reporting to clients Obligation in respect of services provided to clients Contents as provided for under Articles 53 to 58 of this Regulation Article 24(1) and (6) and Article 25(1) and (6) of Directive 2014/65/EU Articles 53 to 58 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 Article 16(8) to (10) 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 45 of this Regulation Article 24(4)(c) of Directive 2014/65/EU Article 45 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 45 and 46 of this Regulation Article 24(4) of Directive 2014/65/EU Articles 45 and 46 of this Regulation Information to clients Records of communication Article 24(3) of Directive 2014/65/EU Article 39 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 36 and 37 of this Regulation Article 24(3) of Directive 2014/65/EU Articles 36 and 37 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)(h) of this Regulation Article 16(2) to (10) of Directive 2014/65/EU Article 21(1)(h) of this Regulation Compliance reports Each compliance report to management body Article 16(2) of Directive 2014/65/EU Article 22(2)(b) 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 dis-closed to clients under Article 24(9) of Directive 2014/65/EU Article 24(9) of Directive 2014/65/EU Article 11 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)(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(2)(c) of this Regulation Article 16(2) of Directive 2014/65/EU Article 29(2)(c) of this Regulation