The documentation of the internal model shall include all of the following information:

(a) an inventory of all the documents which form part of the documentation;

(b) the policy for changing the internal model as referred to in Article 115 of Directive 2009/138/EC;

(c) a description of the policies, controls and procedures for the management of the internal model, including responsibilities assigned to staff members of the insurance or reinsurance undertaking;

(d) a description of the information technology used in the internal model, including any contingency plans relating to the information technology used;

(e) all relevant assumptions on which the internal model is based and their justification in accordance with Article 230(2);

(f) the explanation of the methodology used to set assumptions referred to in point (c) of Article 230(2) which shall cover the following:

(i) the inputs on which the choice of assumptions is based;

(ii) the objectives of the choice of assumptions and the criteria used for determining the appropriateness of the choice;

(iii) any limitations in the choice of assumptions made;