IFPRU Sch 1 Record-keeping requirements
(1) |
The aim of the guidance in the following table is to give the reader a quick overall view of the relevant record keeping requirements. |
(2) |
It is not a complete statement of those requirements and should not be relied on as if it were. |
(3) |
Table |
Handbook reference |
Subject of record |
Contents of record |
When record must be made |
Retention period |
| 1 | Firm's assessment of its financial resources |
(1) The major sources of risk the firm has identified (2) How the firm intends to deal with those risks (3) Details of the stress and scenario analyses carried out and the resulting financial resources estimated to be required |
Not specified |
At least three years |
Documents relating to rating systems |
All documentation relating to a firm's rating systems (including any document referenced in IFPRU 4 or required by the EU CRR that relate to the IRB approach) |
Not specified |
At least three years |