AML_CFT_Measures_and_Financial_Inclusion_2013.pdf

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fatf GUIDaNCE
Anti-Money Laundering and
Terrorist Financing Measures
and
Financial Inclusion
February 2013
FINANCIAL ACTION TASK FORCE
and the financing of proliferation of weapons of mass destruction. The FATF Recommendations are
recognised as the global anti-money laundering (AML) and counter-terrorist financing (CFT) standard.
For more information about the FATF, please visit the website:
www.fatf-gafi.org
promotes policies to protect the global financial system against money laundering, terrorist financing
The Financial Action Task Force (FATF) is an independent inter-governmental body that develops and
© 2013 FATF/OECD. All rights reserved.
No reproduction or translation of this publication may be made without prior written permission.
Applications for such permission, for all or part of this publication, should be made to
the FATF Secretariat, 2 rue André Pascal 75775 Paris Cedex 16, France
(fax: +33 1 44 30 61 37 or e-mail:
contact@fatf-gafi.org)
.
Photocredits coverphoto: ©Thinkstock
Anti-money laundering and terrorist financing measures and financial inclusion
FATF Guidance
Contents
TABLE OF ACRONYMS
............................................................................................................................................................ 3
EXECUTIVE SUMMARY
........................................................................................................................................................... 5
INTRODUCTION – BACKGROUND AND CONTEXT
...................................................................................................7
Preliminary remarks ............................................................................................................................................................. 7
Scope of the February 2013 Guidance Paper .............................................................................................................. 9
Objectives of the Guidance .................................................................................................................................................. 9
Target Audience ................................................................................................................................................................... 10
Status and Content of the Guidance Paper ................................................................................................................ 10
CHAPTER 1 – STATEMENT OF THE PROBLEM
....................................................................................................... 12
CHAPTER 2 - GUIDANCE ON ACTION TO SUPPORT FINANCIAL INCLUSION
.......................................... 17
I.
II.
III.
IV.
What is Financial Inclusion?............................................................................................................................................ 12
State of Financial Inclusion.............................................................................................................................................. 12
The Diversity of the Financially Excluded and Underserved Groups ............................................................ 13
Challenges of Financial Exclusion ................................................................................................................................. 13
Balancing AML/CFT Requirements and Financial Inclusion ............................................................................. 15
CONCLUSION.............................................................................................................................................................................
49
ANNEXES
..................................................................................................................................................................................... 50
BIBLIOGRAPHY AND SOURCES
....................................................................................................................................... 87
Preliminary Remarks ........................................................................................................................................... 17
Overview of the Risk-Based Approach of the FATF ................................................................................ 18
Developing a risk assessment – A key step to identifying low risk and lower risk
situations .................................................................................................................................................................. 19
The flexibility offered by the FATF Recommendations in proven low risk
scenarios: the exemptions ................................................................................................................................. 23
3. 1. The “proven low risk” exemption ...................................................................................................... 24
3.2. The
“de minimis”
exemption ................................................................................................................. 25
The FATF Recommendations in the light of financial inclusion objectives .................................... 27
4.1. Customer Due Diligence (Recommendation 10) ......................................................................... 27
4.2. Record-keeping requirements (Recommendation 11)
...................................................39
4.3. Suspicious transactions reporting (Recommendation 20)
.............................................40
4.4. The use of agents to carry out AML/CFT functions
.........................................................41
4.5. Internal controls
.................................................................................................................46
4.6. Other relevant issues
........................................................................................................48
2013
1
Anti-money laundering and terrorist financing measures and financial inclusion
FATF Guidance
2
2013
Anti-money laundering and terrorist financing measures and financial inclusion
FATF Guidance
TABLE OF ACRONYMS
AML/CFT
APG
CDD
DNFBP
FATF
FSRB
GPFI
IN
INR. X
KYC
PEP
RBA
SIP
STR
LCC
Anti-Money Laundering and Countering the Financing of Terrorism
Asia-Pacific Group on Money Laundering
Customer Due Diligence
Financial Action Task Force
FATF-Style Regional Body
Interpretive Note
Know Your Customer
Risk-Based Approach
Designated Non-Financial Business or Profession
Global Partnership for Financial Inclusion
Interpretive Note to Recommendation X
Politically Exposed Person
Low Capacity Country
Strategic Implementation Planning
Suspicious Transaction Report
2013
3

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