(1) An investment business firm shall maintain the following, in a readily accessible form, for a period of at least 6 years:
(a) a full record of each transaction entered into by it whether on its own behalf or on behalf of clients;
(b) a complete written record of all investment advice, including oral advice, given to clients;
(c) all records required to demonstrate compliance with these Regulations;
(d) details of all money received and expended by the investment business firm whether on its own behalf or on behalf of clients, together with details of how such receipts and payments arose;
(e) a record of all assets and liabilities of the investment business firm including long and short positions, off-balance sheet items and any commitments or contingent liabilities;
(f) a record of all investment instruments or documents of title held by the investment business firm setting out -
(i) the physical or electronic location,
(ii) the beneficial owner,
(iii) the purpose for which th