PRU 10.3.3

The results of an IRAP assessment must be documented by the Authorised Person in writing and include details of:

(a) the risks identified;
(b) the firm's strategies and plans to deal with those risks;
(c) the firm's assessment of the adequacy of its Capital Requirement as calculated under these Rules to address all the risks identified by its IRAP;
(d) the details of any stress testing and scenario analysis carried out and the resultant impact on the Capital Requirement; and
(e) any other relevant information, giving due regard to the Guidance in App11.