This standard specifies the planning issues, requirements, and procedures for the conversion and/or migration of digital records (which includes digital objects plus metadata) so as to preserve the authenticity, reliability, integrity, and useability of such records as evidence of business transactions. These digital records can be active or residing in a repository. These procedures do not comprehensively cover: - backup systems - preservation of digital records - functionality of trusted digital repositories - the process of converting analogue formats to digital formats and vice versa