Recordkeeping obligations require secure, signed electronic records and business continuity safeguards for InvIT operations. Maintenance of records requires the investment manager to retain documents evidencing investments and divestments, agreements, appointment records, insurance policies, offering and listing materials, distributions, disclosures and reports, valuation reports, financial statements, audit reports, board papers and unit holder grievance records; the trustee must retain registration and trust deed documents, registration application records, asset title documents or copies, meeting notices and minutes, and periodic reports received from the investment manager. Records may be physical or electronic, electronic records requiring signatures must be digitally signed, and both entities must maintain backup, secure data handling, alternative communications, business continuity plans and a disaster recovery site.