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Anti-Money Laundering (AML) and Combatting Terrorism Financing (CFT)
The prevention of money laundering and terrorism financing is a critical aspect of maintaining financial stability and security. The following are key concepts, stages, and regulations related to AML/CFT.
Key Concepts
Money Laundering
Money laundering refers to the process used by criminals to conceal the illegal origin and ownership of funds derived from criminal activities.
- Illicit proceeds: Funds obtained through illicit means, such as fraud, theft, or other crimes.
- Concealment: The process of hiding or disguising the true nature and source of these funds.
Terrorism Financing
Terrorism financing involves providing funds to an individual or group to finance terrorist acts. This can include:
- Supporting extremist ideologies: Providing financial support to individuals or groups promoting violent extremism.
- Funding terrorist operations: Supplying resources, such as money, arms, or equipment, to carry out terrorist activities.
Stages of Money Laundering
The process of money laundering involves three primary stages:
Placement
Placement refers to the initial stage of introducing illicit proceeds into the financial system without arousing suspicion. This can be achieved through various means, including:
- Cash transactions: Converting large amounts of cash into smaller, more manageable sums.
- Shell companies: Using shell companies or nominees to conceal the true ownership and source of funds.
Layering
Layering involves moving the money in a series of financial transactions designed to disguise the criminal source and provide legitimacy. This can include:
- Bank transfers: Moving funds between accounts, often using complex payment structures.
- Investments: Placing funds into investments, such as real estate or stocks, to create a veneer of legitimacy.
Integration
Integration is the final stage of legitimizing wealth derived from criminal activity by re-entering it into the legitimate economy. This can be achieved through:
- Business ventures: Establishing businesses to launder and legitimize funds.
- Asset purchases: Using laundered money to purchase assets, such as real estate or luxury items.
Offences related to Money Laundering
Offenders may face penalties for various AML/CFT-related crimes, including:
Knowingly Assisting in Concealing or Acquiring Criminal Property
This offense involves knowingly assisting in concealing or acquiring property that is derived from criminal activity. This can include:
- Tipping off: Informing someone involved in money laundering about an investigation.
- Prejudicing an investigation: Interfering with a money laundering investigation.
Failing to Report Knowledge, Suspicion, or Reasonable Grounds for Knowing or Suspecting
Financial institutions and individuals may be required to report suspicious transactions. Failure to do so can result in penalties.
Tipping Off or Prejudicing an Investigation
This offense involves tipping off someone involved in money laundering about an investigation or prejudicing the outcome of such an investigation.
Regulatory Framework
The Central Bank has the power to issue guidelines and compliance directions to ensure adherence to AML/CFT regulations. Failure to comply can result in suspension or revocation of licenses.