Regulations Governing Anti-Money Laundering and Countering Terrorism Financing of Financial Technology Innovative Experimentation Article 6
An applicant shall determine the extent of applying DD measures on participants and ongoing due diligence measures under Subparagraph 3 of Article 3 and the preceding article based on a risk-based approach (RBA):1.For higher risk circumstances, an applicant shall perform enhanced DD measures or ongoing due diligence measures, including adopting at least the following additional enhanced measures:(1)Obtaining the approval of senior management before establishing a business relationship;(2)Taking reasonable measures to understand the sources of wealth and the source of funds of the participant. The aforementioned source of funds refers to the substantial source from which the funds generate; and(3)Conducting enhanced ongoing monitoring of the business dealings.2.For participants from high ML/TF risk countries or regions, an applicant shall conduct enhanced DD measures commensurate with the risks identified.3.For lower risk circumstances, an applicant may apply simplified DD measures, which shall be commensurate with the lower risk factors. However simplified DD measures are not allowed in any of the following circumstances:(1)Where the participants are from or in countries and jurisdictions known to have inadequate AML/CFT regimes, including but not limited to those designated by international organizations 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; or(2)Where there is a suspicion of ML/TF in relation to the participant or the transaction.
中文原文 金融科技創新實驗防制洗錢及打擊資恐辦法第6條
第三條第三款與前條規定之確認參與者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，應加強確認參與者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）在建立業務關係前，應取得高階管理人員同意。
（二）應採取合理措施以瞭解參與者財富及資金來源。
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參與者，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，不得採取簡化確認參與者身分措施：
（一）參與者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）足資懷疑該參與者或交易涉及洗錢或資恐。
一、對於高風險情形，應加強確認參與者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）在建立業務關係前，應取得高階管理人員同意。
（二）應採取合理措施以瞭解參與者財富及資金來源。
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參與者，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，不得採取簡化確認參與者身分措施：
（一）參與者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）足資懷疑該參與者或交易涉及洗錢或資恐。