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14.06.2011 Skriv ut

Veiledning vedrørende tolkning av hvitvaskingslovens § 11 og hvitvaskingsforskriftens § 10 første ledd nr. 2

Utdrag fra forskjellige FATF-dokumenter som er relevante for forståelsen og praktiseringen av hvitvaskingslovens § 11 “Kundekontroll utført av tredjeparter” og hvitvaskingsforskriftens § 10 første ledd nr. 2 “Forenklet kundekontroll”.

Det vises her også til følgende tekst fra Finanstilsynets veiledning “Hvitvaskingsrundskrivet” 8/2009 side 26 nest siste avsnitt:

I vurderingen hvorvidt forenklet kundekontroll kan komme til anvendelse i forhold til
utenlandske finansinstitusjoner, bør det inkluderes hvorvidt institusjonens hjemland har
gjennomført EUs hvitvaskingsdirektiv (2005/60/EF), eller FATFs anbefaling nr. 5 ”Customer
due diligence and record keeping” (kilde:
www.fatf-gafi.org – ”Mutual evaluation reports”).

FATFs hjemmeside kilde til informasjon

Som et av flere arbeidsverktøy for å kunne oppfylle kravene i hvitvaskingsloven § 11 og hvitvaskingsforskriftens § 10 første ledd nr 2 “Forenklet kundekontroll” anbefales å bruke informasjon fra FATFs hjemmeside. Der finner man landrapporter, oppfølgingsrapporter til disse og rapporter om særlig utfordrende jurisdiksjoner – der man må være særlig på vakt mot hvitvaskingsfaren.

Landrapportene

Landrapportene utarbeides av evalueringsteam men blir behandlet og vedtatt i FATFs plenumsmøter. De inneholder opplysninger om landets finansielle system, offentlig og privat sektor og hvilket nivå landet er på med hensyn til bekjempelse av hvitvasking og terrorfinansiering. Det gis karakterer (ratings) slik og hele rapporten med karakterer er tilgjengelig. Et lands svakheter må rettes opp og dokumenteres i oppfølgingsrapporter, men karakterene endres ikke. Landrapporten sammen med oppfølgingsrapporten (follow up report) gir et godt bilde av landets kvalitetsnivå på hvitvaskingsområdet. Landrapporten må alltid brukes sammen med oppfølgingsrapportene for å få et oppdatert og korrekt bilde av situasjonen.

Høyrisikoområder

Siden 2007 har FATF analysert høyrisikoområder og anbefalt spesielle tiltak/forholdsregler. Vær klar over at utviklingen følges nøye og at forholdene endrer seg over tid. ICRG er en spesiell gruppe i FATF som arbeider med oppfølging her men beslutninger om anbefalte tiltak tas normalt i plenumsmøter.

Utdrag fra FATF-dokumenter:
“In order to satisfy itself that the third party is regulated and supervised (Recommendation 9) , and has measures in place to comply with CDD requirements in line with Recommendations 5 and 10, the financial institution may consider the mutual evaluation reports, follow-up reports,  and ICRG reports  issued by FATF. The FATF website contains all the reports:
http://www.fatf-gafi.org/pages/0,2987,en_32250379_32235720_1_1_1_1_1,00.html

The FATF evaluation process
Through the evaluation process, the FATF monitors the implementation of the 49 FATF Recommendations concerning measures against money laundering and terrorist financing,  and assesses the effectiveness of such measures in FATF member jurisdictions.
The findings of the FATF are compiled in a Mutual Evaluation Report, which describes in detail the system in place and assesses and rates its effectiveness.  A summary of each Report is published on the FATF website and FATF members have agreed in principle to make public the full mutual evaluation reports (with the ultimate decision being left to each FATF member for its own report).

Follow-up Reports
The FATF also monitors the progress made by the evaluated jurisdiction in addressing the areas in their AML/CFT system that were found to be weak or deficient. Usually, jurisdictions are required to submit follow-up reports to the FATF Plenary two years after an evaluation, detailing progress made in addressing the issued identified in the mutual evaluation report. If the FATF Plenary finds that not enough progress is being made, then reporting may be required on a more regular basis. 
Where a member jurisdiction has achieved a high degree of compliance for the “core” and “key” FATF Recommendations, then the jurisdiction simply provides a “biennial update” on any remedial action it is taking.

FATF documents related to high-risk jurisdictions
Since 2007, the FATF’s International Co-operation Review Group (ICRG) has analysed high-risk jurisdictions and recommended specific actions to address the ML/FT risks emanating from them. Throughout 2008 and 2009, the FATF issued a series of public statements expressing concerns about the significant deficiencies in the AML/CFT regimes of a number of jurisdictions. In 2009, the Leaders of the Group of 20 (“G20”) specifically called on the FATF to reinvigorate its process for assessing countries’ compliance with international AML/CFT standards and to publicly identify high-risk jurisdictions by February 2010. This call reinforced the revision process already underway within the FATF and led to the FATF’s adoption in June 2009 of new ICRG procedures. Since that time, the G20 has called for the continuation of FATF efforts to fight against money laundering and terrorist financing and to regularly update the public list of jurisdictions with strategic deficiencies.
Based upon the results of this process, the FATF issued two public documents in February 2010—the “Public Statement” and “Improving Global AML/CFT Compliance: Ongoing process.”  Both documents were updated in June and October 2010 and February 2011, and will be updated at each subsequent FATF Plenary and published on www.fatf-gafi.org, and subsequently also on www.hvitvasking.no and the FSA’s website. The first document lists jurisdictions where the FATF has called upon its members and other jurisdictions to apply countermeasures to protect the international financial system. In the second document, the FATF identifies jurisdictions with strategic AML/CFT deficiencies, and which have provided a high-level political commitment to address the deficiencies through implementation of an action plan developed with the FATF. The situation differs in each jurisdiction and therefore each presents different degrees of ML/FT risks. The FATF encourages its members to consider the information in this document. The FATF closely monitors progress of these jurisdictions and the implementation of their action plans. The FATF will also continue, on an ongoing basis, to identify additional jurisdictions which pose ML/FT risks to the international financial system.

Other evaluations
There exist eight FATF-style regional bodies that are associate members of the FATF and which conduct assessments of their own members based on FATF’s principles. In addition, the IMF and the World Bank undertake their own evaluations. Information on these different evaluations is to be found on the respective homepages as listed below.

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