Regulations Governing Anti-Money Laundering of Financial Leasing Enterprises Article 6
A financial leasing enterprise shall determine the extent of applying CDD and ongoing due diligence measures under Subparagraph 3of Article 3 and the preceding article based on a risk-based approach (RBA):1. For higher risk circumstances, a financial leasing enterprise 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 leasing enterprise shall conduct enhanced CDD measures commensurate with the risks identified.3. For lower risk circumstances, a financial leasing enterprise 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 which have inadequate AML/CFT regimes, including but not limited to those which are designated by international organizations on AML/CFT as countries or regions with serious deficiencies in their AML/CFT regimes, and other countries or regions that do not or insufficiently comply with the recommendations of international organizations on AML/CFT; or(2) Where there is a suspicion of ML/TF in relation to the customer or the transaction.
中文原文 辦理融資性租賃業務事業防制洗錢辦法第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，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國家或地區，包括但不限於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國家或地區，包括但不限於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。