Content Options

Content Options

View Options

IFPRU Sch 1 Record-keeping requirements


The aim of the guidance in the following table is to give the reader a quick overall view of the relevant record keeping requirements.


It is not a complete statement of those requirements and should not be relied on as if it were.



Handbook reference

Subject of record

Contents of record

When record must be made

Retention period

IFPRU 2.2.43R and 2.2.44R1


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

IFPRU 4.3.17 G

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