Maintenace Records
It most certainly does, and a lot of money. If too much historical information is missing, particularly regarding the lifed items, all you'll have is a rather elaborate paper-weight.
Yes, it MAY be possible to rectify this situation by replacing/re-doing, but remember that this will require liaison with your regulator and the cost MAY exceed the value of the aircraft
Be aware that some unscrupulous individuals - and companies - will deliberately lose records to hide, for example, a major rebuild after an accident.