+Article 72 1.

Article 72 1.

The records shall be retained in a medium that allows the storage of information in a way accessible for future reference by the competent authority, and in such a form and manner that the following conditions are met:

(a) 

the competent authority is able to access them readily and to reconstitute each key stage of the processing of each transaction;

(b) 

it is possible for any corrections or other amendments, and the contents of the records prior to such corrections or amendments, to be easily ascertained;

(c) 

it is not possible for the records otherwise to be manipulated or altered;

(d) 

it allows IT or any other efficient exploitation when the analysis of the data cannot be easily carried out due to the volume and the nature of the data; and

(e) 

the firm's arrangements comply with the record keeping requirements irrespective of the technology used.

1. Přehled

,

1.1 Odkazy

1.2 Identifikované požadavky

1.3 Související standardy

2. Identifikované požadavky

Požadavky

3. Související standardy

Standardy