For the purposes of paragraph 31(2)(c), an accountability map of an accountable entity must contain the following information:
(a) the names of all of the accountable persons of the accountable entity and each of its significant related entities;
(b) details of the reporting lines and lines of responsibility of those accountable persons;
(c) sufficient information to identify an accountable person for each of the responsibilities to which paragraph 23(1)(a) or subsection 23(3) applies, as the case requires;
(d) information (if any) prescribed by the Regulator rules.