1 Record keeping requirements
| Handbook reference | Subject of record | Contents of record | When record must be made | Retention period |
|---|---|---|---|---|
| COLL Transitional Provision 3 | Election or revocation to comply with CIS | Details | At election or revocation | 6 years |
| COLL Transitional Provision 14 | Election for early compliance with the instrument | Details | At election | 6 years |
| COLL 4.4.11 R (5) | Minutes of meetings ( AFM ) | Full details | As implicit from the rules in COLL | As implicit from the rules in COLL |
| COLL 6.2.5 R (1) | Issues and cancellations of units ( AFM ) | Full details | As implicit from the rules in COLL | As implicit from the rules in COLL |
| COLL 6.4.6 R (4) | Instruments of Transfer ( person responsible for the register) | Full details | From registration | 6 years |
| COLL 6.6.6 R (1) | General record- keeping obligations ( AFM ) | Such as to demonstrate compliance with the rules in COLL | As implicit from the rules in COLL | 6 years |
| COLL 6.6.6 R (2) | Units held, acquired or disposed of ( AFM ) | Daily record of units held, acquired or disposed of by the AFM | As implicit in rules in COLL | 6 years |
| COLL 6.6.6 R (3) | Dilution record- keeping obligations ( AFM ) | How the AFM calculates and estimates dilution and its policy and method for determining the amount of any dilution levy or dilution adjustment | As implicit from the rules in COLL | 6 years |
| COLL 6.6.12 R (3) | General record-keeping obligations ( depositary ) | Such as to demonstrate compliance with the rules in COLL | As implicit from the rules in COLL | 6 years |
| COLL 6.13.2 R | Portfolio transactions relating to a UCITS | Full details | After transaction | 5 years |
| COLL 6.13.3 R | Subscription and redemption orders | Full details | After receipt of order | 5 years |
| COLL 6.13.4 R | Records referred to in COLL 6.13.2 R and COLL 6.13.3 R | Full details | After termination of authorisation of UCITS management company | Outstanding term of 5 year period |
| COLL 7.8.4R(4) | The decision of the governing body of the authorised fund manager | The decision to create a side pocket class and the reasons for it | As implicit from the rules in COLL | 5 years |
| COLL 8.3.8 R (2) | Minutes of meetings ( AFM ) | Full details | As implicit from the rules in COLL | 6 years |
| COLL 8.5.2 R (3)(e) | General record keeping obligations ( AFM ) | Full details | As implicit from the rules in COLL | As implicit from the rules in COLL |
| COLL 8.5.2 R (3)(f) | Units held, acquired or disposed of ( AFM ) | Daily record of units held, acquired or disposed of by the AFM | As implicit from the rules in COLL | 6 years |
| COLL 8.5.4 R (2)(h) | General record keeping obligation ( depositary ) | Full details | As implicit from the rules in COLL | As implicit from the rules in COLL |
| COLL 8.5.10 R (4) | Issues and cancellations of units ( AFM ) | Full details | As implicit from the rules in COLL | As implicit from the rules in COLL |
| COLL 14.3.6R | Dealings with an advisory committee | Details | As implicit from the rules in COLL | 5 years |
| COLL 15.2.6R(3) | The depositary’s determination | The determination and the reasons for making it | As implicit from the rules in COLL | 6 years |
| COLL 15.5.11CR(1) | Minutes of meetings (AGM) | Full details | As implicit from the rules in COLL | 6 years |
| COLL 15.5.11CR(2) | Minutes of meetings of all proceedings to which COLL 15.5.9CR and COLL 15.5.12AR are relevant | Full details | As implicit from the rules in COLL | 6 years |
| COLL 15.5.12R(2) | Minutes of meetings (AFM) | Full details | As implicit from the rules in COLL | 6 years |
| COLL 15.7.2R(3)(e) | General record keeping obligations (AFM) | Full details | As implicit from the rules in COLL | As implicit from the rules in COLL |
| COLL 15.7.2R(3)(f) | Units held, acquired or disposed of (AFM) | Daily record of units held, acquired or disposed of by the AFM | As implicit from the rules in COLL | 6 years |
| COLL 15.7.6R(2)(g) | General record keeping obligation (depositary) | Full details | As implicit from the rules in COLL | As implicit from the rules in COLL |
| COLL 15.7.11CR(3)(e) | Instruments of Transfer ( person responsible for the register ) | Full details | From registration | 6 years |
| COLL 15.8.5R(4) | Issues and cancellations of units (AFM) | Full details | As implicit from the rules in COLL | As implicit from the rules in COLL |
| COLL TP 1.1.16 | Election to comply with COLL 4.5 or COLL 8.3.5 R to COLL 8.3.5D R as those rules were in force on 5 March 2010 | Details | At election | 6 years |