92Information to be shown in financial records

92  Information to be shown in financial records   The financial records must be kept in sufficient detail to show particulars of:  (a) all money received or paid by the licensee; and  (b) for each credit contract under which the licensee is the credit provider:  (i) the amount and day of all payments made by or on behalf of the debtor under the credit contract; and  (ii) all amounts (including principal, interest, fees and charges) owed by the debtor under the credit contract; and  (c) for each consumer lease under which the licensee is the lessor—the amount and day of all payments made by or on behalf of the lessee under the consumer lease; and  (d) for each guarantee under which the licensee is the beneficiary of the guarantee—the amount and day of all payments made by or on behalf of the guarantor under the guarantee; and  (e) all income received by the licensee from indirect remuneration, interest, and other sources, and all expenses, indirect remuneration, and interest paid by the licensee; and  (f) all the assets and liabilities (including contingent liabilities) of the licensee; and  (g) any other matters prescribed by the regulations.