Maintenance of records requires reporting entities to record specified high-value, series, suspicious, cross-border and property transactions. Maintenance of records is required of reporting entities for specified transaction types and values: high-value cash transactions and series of related cash transactions exceeding the monthly aggregate threshold; receipts to non-profit organisations above the threshold; cash transactions involving forged or counterfeit notes or forged securities; broadly defined suspicious transactions covering deposits, withdrawals, transfers, non-monetary account credits/debits, various money transfer modes, loans, advances, investments and credit support instruments; cross-border wire transfers above the threshold involving India; and purchase or sale of immovable property at or above the specified value.