Regulations Governing Anti-Money Laundering of Financial Institutions Article 6
A financial institution shall determine the extent of applying CDD and ongoing due diligence measures under Subparagraph 4 of Article 3 and the preceding article based on a risk-based approach (RBA):1. For higher risk circumstances, a financial institution shall perform enhanced CDD or ongoing due diligence measures, including adopting at least the following additional enhanced measures:(1) Obtaining the approval of senior management before establishing or entering a new business relationship;(2) Taking reasonable measures to understand the sources of wealth and the source of funds of the customer. The aforementioned source of funds refers to the substantial source from which the funds generate; and(3) Conducting enhanced ongoing monitoring of the business relationship.2. For customers from high ML/TF risk countries or regions, a financial institution shall conduct enhanced CDD measures commensurate with the risks identified.3. For lower risk circumstances, a financial institution may apply 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:(1) Where the customers are from or in countries and jurisdictions 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 FSC; or(2) Where there is a suspicion of ML/TF in relation to the customer or the transaction.The provisions of Items (1) and (2) of Subparagraph 1 of the preceding paragraph do not apply to stored value card registration operation.An insurance enterprise should include the beneficiary of a life insurance policy as a relevant risk factor in determining whether to apply enhanced CDD measures. If the insurance enterprise determines that a beneficiary who is a legal person or a trustee presents a higher risk, it should take enhanced CDD measures which should include reasonable measures to identify and verify the identity of the beneficial owner of the beneficiary at the time of payout.
中文原文 金融機構防制洗錢辦法第6條
第三條第四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，包括：
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。
辦理儲值卡記名作業時，不適用前項第一款第一目及第二目規定。
保險業應將人壽保險契約之受益人納為是否執行強化確認客戶身分措施之考量因素。
人壽保險契約之保險受益人為法人或信託之受託人，經評估屬較高風險者，應採取強化確認客戶身分措施，包括於給付保險金前，採取合理措施辨識及驗證實質受益人身分。
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。
辦理儲值卡記名作業時，不適用前項第一款第一目及第二目規定。
保險業應將人壽保險契約之受益人納為是否執行強化確認客戶身分措施之考量因素。
人壽保險契約之保險受益人為法人或信託之受託人，經評估屬較高風險者，應採取強化確認客戶身分措施，包括於給付保險金前，採取合理措施辨識及驗證實質受益人身分。