Regulations Governing Anti-Money Laundering of Financial Institutions Article 2
Terms used in these Regulations are defined as follows:1. "Financial institution" shall mean the following banking businesses, securities and futures businesses, insurance enterprises, and other financial institutions designated by the Financial Supervisory Commission (FSC):(1) "Banking business" includes banks, credit cooperatives, postal offices which also handle money transactions of deposit, transfer and withdrawal, bills finance companies, credit card companies and trust enterprises.(2) "Securities and futures business" includes securities firms, securities investment and trust enterprises, securities finance enterprises, securities investment consulting enterprises, securities central depository enterprises, and futures commission merchants.(3) "Insurance enterprise" includes insurance companies, reinsurance companies, and post offices engaging in simple life insurance business.(4) "Other financial institutions designated by the FSC" includes electronic payment institutions, foreign migrant worker remittance companies (limited to small-amount remittance services for foreign migrant workers), leverage transaction merchants, futures trust enterprises, and managed futures enterprises, as well as insurance agent companies, insurance broker companies, and individuals working as insurance agents and insurance brokers (hereinafter referred to as "insurance agents" and "insurance brokers").2. “A certain amount” shall mean NT$500,000 (including the foreign currency equivalent thereof).3. “A certain quantity” shall mean 50 electronic stored value cards.4. “Cash transaction” shall mean cash receipt or payment in a single transaction (including all transactions recorded on cash deposit or withdrawal vouchers for accounting purpose), or the transaction of currency exchange.5. “Customer” shall mean the customers of banking businesses, securities and futures businesses, insurance enterprises, and other financial institutions, and the users of electronic payment account (hereinafter referred to as the “e-payment accounts”) and stored value cards. The aforementioned user refers to an individual or an entity that has signed a contract with an electronic payment institution for using an e-payment account or stored value card to transfer payment funds or store value.6. "E-payment account" shall mean a payment instrument that accepts, through a network or electronic payment platform, the registration and account opening by users to keep track of their funds transfer and funds deposit record, and uses electronic equipment to convey the receipt/payment information via connection.7. A "stored value card" refers to a physical or non-physical payment instrument in the form of a chip, card, or certificate with data storage or computing functions that uses electronic, magnetic, or optical technology to store monetary value.8. “Beneficial owner” shall mean the natural person(s) who ultimately owns or controls a customer and/or the natural person on whose behalf a transaction is being conducted, including those persons who exercise ultimate effective control over a legal person or arrangement.9. “Risk-based approach” (RBA) shall mean financial institutions should identify, assess and understand the money laundering and terrorist financing (ML/TF) risks to which they are exposed and take appropriate anti-money laundering and countering terrorist financing (AML/CFT) measures commensurate with those risks in order to effectively mitigate them. Based on the RBA, financial institutions should take enhanced measures for higher risk situations, and take relatively simplified measures for lower risk situations to allocate resources efficiently, and use the most appropriate and effective approach to mitigate the identified ML/TF risks.
中文原文 金融機構防制洗錢辦法第2條
本辦法用詞定義如下：
一、金融機構：包括下列之銀行業、證券期貨業、保險業及其他經金融監督管理委員會（以下簡稱本會）指定之金融機構：
（一）銀行業：包括銀行、信用合作社、辦理儲金匯兌之郵政機構、票券金融公司、信用卡公司及信託業。
（二）證券期貨業：包括證券商、證券投資信託事業、證券金融事業、證券投資顧問事業、證券集中保管事業、期貨商。
（三）保險業：包括保險公司、專業再保險公司及辦理簡易人壽保險業務之郵政機構。
（四）其他經本會指定之金融機構：包括電子支付機構、外籍移工匯兌公司（限於經營外籍移工國外小額匯兌業務之範圍內）、槓桿交易商、期貨信託事業、期貨經理事業，以及保險代理人公司、保險經紀人公司及個人執業之保險代理人、保險經紀人（以下簡稱保險代理人、保險經紀人）。
二、一定金額：指新臺幣五十萬元（含等值外幣）。
三、一定數量：指五十張儲值卡。
四、通貨交易：指單筆現金收或付（在會計處理上，凡以現金收支傳票記帳者皆屬之）或換鈔交易。
五、客戶：包括銀行業、證券期貨業及保險業等金融機構之客戶，與電子支付帳戶及儲值卡之使用者。
上開使用者指與電子支付機構簽訂契約，利用電子支付帳戶或儲值卡，移轉支付款項或進行儲值者。
六、電子支付帳戶：指以網路或電子支付平臺為中介，接受使用者註冊與開立記錄支付款項移轉及儲值情形，並利用電子設備以連線方式傳遞收付訊息之支付工具。
七、儲值卡：指具有資料儲存或計算功能之晶片、卡片、憑證等實體或非實體形式發行，並以電子、磁力或光學等技術儲存金錢價值之支付工具。
八、實質受益人：指對客戶具最終所有權或控制權之自然人，或由他人代理交易之自然人本人，包括對法人或法律協議具最終有效控制權之自然人。
九、風險基礎方法：指金融機構應確認、評估及瞭解其暴露之洗錢及資恐風險，並採取適當防制洗錢及打擊資恐措施，以有效降低此類風險。
依該方法，金融機構對於較高風險情形應採取加強措施，對於較低風險情形，則可採取相對簡化措施，以有效分配資源，並以最適當且有效之方法，降低經其確認之洗錢及資恐風險。
一、金融機構：包括下列之銀行業、證券期貨業、保險業及其他經金融監督管理委員會（以下簡稱本會）指定之金融機構：
（一）銀行業：包括銀行、信用合作社、辦理儲金匯兌之郵政機構、票券金融公司、信用卡公司及信託業。
（二）證券期貨業：包括證券商、證券投資信託事業、證券金融事業、證券投資顧問事業、證券集中保管事業、期貨商。
（三）保險業：包括保險公司、專業再保險公司及辦理簡易人壽保險業務之郵政機構。
（四）其他經本會指定之金融機構：包括電子支付機構、外籍移工匯兌公司（限於經營外籍移工國外小額匯兌業務之範圍內）、槓桿交易商、期貨信託事業、期貨經理事業，以及保險代理人公司、保險經紀人公司及個人執業之保險代理人、保險經紀人（以下簡稱保險代理人、保險經紀人）。
二、一定金額：指新臺幣五十萬元（含等值外幣）。
三、一定數量：指五十張儲值卡。
四、通貨交易：指單筆現金收或付（在會計處理上，凡以現金收支傳票記帳者皆屬之）或換鈔交易。
五、客戶：包括銀行業、證券期貨業及保險業等金融機構之客戶，與電子支付帳戶及儲值卡之使用者。
上開使用者指與電子支付機構簽訂契約，利用電子支付帳戶或儲值卡，移轉支付款項或進行儲值者。
六、電子支付帳戶：指以網路或電子支付平臺為中介，接受使用者註冊與開立記錄支付款項移轉及儲值情形，並利用電子設備以連線方式傳遞收付訊息之支付工具。
七、儲值卡：指具有資料儲存或計算功能之晶片、卡片、憑證等實體或非實體形式發行，並以電子、磁力或光學等技術儲存金錢價值之支付工具。
八、實質受益人：指對客戶具最終所有權或控制權之自然人，或由他人代理交易之自然人本人，包括對法人或法律協議具最終有效控制權之自然人。
九、風險基礎方法：指金融機構應確認、評估及瞭解其暴露之洗錢及資恐風險，並採取適當防制洗錢及打擊資恐措施，以有效降低此類風險。
依該方法，金融機構對於較高風險情形應採取加強措施，對於較低風險情形，則可採取相對簡化措施，以有效分配資源，並以最適當且有效之方法，降低經其確認之洗錢及資恐風險。