Regulations Governing Anti-money Laundering of Agricultural Financial Institutions Article 6
An agricultural financial institution shall determine the extent of applying CDD and ongoing CDD measures under Subparagraph 3 of Article 3 herein and the preceding Article using a risk-based approach (RBA) and observe the following provisions:1. For higher risk circumstances, an agricultural financial institution shall apply enhanced CDD or ongoing CDD measures by adopting additionally at least the following enhanced measures:A. Obtaining the approval of senior management before establishing or entering a new business relationship;B. Adopting reasonable measures to understand the sources of wealth and the source of funds of the customer; source of funds means the actual source of funds from where the funds are derived; andC. Adopting enhanced ongoing monitoring of business relationship.2. For customers from high ML/TF risk countries or regions, an agricultural financial institution shall conduct enhanced CDD measures consistent with the risks identified.3. For lower risk circumstances, an agricultural financial institution may adopt simplified CDD measures, which shall be commensurate with the lower risk factors. However simplified CDD measures are not allowed in any of the following circumstances:A. Where the customers are from or in countries or regions known to have inadequate AML/CFT regimes, including but not limited to those which designated by international organizations on AML/CFT as countries or regions with serious deficiencies in their AML/CFT regime, and other countries or regions that do not or insufficiently comply with the recommendations of international organizations on AML/CFT as forwarded by the Council of Agricultural, Executive Yuan (referred to as “the Council” hereunder); orB. Where an agricultural financial institution suspects that money laundering or terrorist financing is involved.
中文原文 農業金融機構防制洗錢辦法第6條
第三條第三款與前條規定之確認客戶身分措施及持續審查機制，應以風險基礎方法決定其執行強度，並依下列規定辦理：
一、對於高風險情形，應加強確認客戶身分或持續審查措施，其中至少應額外採取下列強化措施：
（一）在建立或新增業務往來關係前，應取得高階管理人員同意。
（二）應採取合理措施以瞭解客戶財富及資金來源。
其中資金來源係指產生該資金之實質來源。
（三）對於業務往來關係應採取強化之持續監督。
二、對於來自洗錢或資恐高風險國家或地區之客戶，應採行與其風險相當之強化措施。
三、對於較低風險情形，得採取簡化措施，該簡化措施應與其較低風險因素相當。
但有下列情形之一者，不得採取簡化確認客戶身分措施：
（一）客戶來自未採取有效防制洗錢或打擊資恐之高風險地區或國家，包括但不限於行政院農業委員會（以下簡稱本會）函轉國際防制洗錢組織所公告防制洗錢與打擊資恐有嚴重缺失之國家或地區，及其他未遵循或未充分遵循國際防制洗錢組織建議之國家或地區。
（二）足資懷疑該客戶或交易涉及洗錢或資恐。
一、對於高風險情形，應加強確認客戶身分或持續審查措施，其中至少應額外採取下列強化措施：
（一）在建立或新增業務往來關係前，應取得高階管理人員同意。
（二）應採取合理措施以瞭解客戶財富及資金來源。
其中資金來源係指產生該資金之實質來源。
（三）對於業務往來關係應採取強化之持續監督。
二、對於來自洗錢或資恐高風險國家或地區之客戶，應採行與其風險相當之強化措施。
三、對於較低風險情形，得採取簡化措施，該簡化措施應與其較低風險因素相當。
但有下列情形之一者，不得採取簡化確認客戶身分措施：
（一）客戶來自未採取有效防制洗錢或打擊資恐之高風險地區或國家，包括但不限於行政院農業委員會（以下簡稱本會）函轉國際防制洗錢組織所公告防制洗錢與打擊資恐有嚴重缺失之國家或地區，及其他未遵循或未充分遵循國際防制洗錢組織建議之國家或地區。
（二）足資懷疑該客戶或交易涉及洗錢或資恐。