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Commission Directive 2006/73/EC of 10 August 2006 implementing Directive 2004/39/EC of the European Parliament and of the Council as regards organisational requirements and operating conditions for investment firms and defined terms for the purposes of that Directive (Text with EEA relevance) · European Union

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: the competent authority must be able to access them readily and to reconstitute each key stage of the processing of each transaction; it must be possible for any corrections or other amendments, and the contents of the records prior to such corrections or amendments, to be easily ascertained; it must not be possible for the records otherwise to be manipulated or altered.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-29 · Text as adopted (Official Journal); later amendments are not incorporated in this text.