反洗钱金融行动特别工作组《40条建议》Word文档格式.docx
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该工作组希望借助推行反洗钱政策，防止利用犯罪收益进一步犯罪，以及避免洗钱活动影响合法经济活动。
为了打击个人滥用金融系统进行毒品洗钱，FATF在1990年拟定了《40条建议》。
该建议为反洗钱工作奠定了基本框架，是为全球而设计的。
内容涉及刑事司法制度和法律执行，金融制度及其规章，以及国际合作事宜。
为了适应新形势下洗钱手段的发展，1996年FATF对该建议进行了首次修订。
2003年6月，FATF在对洗钱方法和技术的年度评估基础上，对《40条建议》做了进一步修订。
此次修订结合《打击恐怖融资8条特别建议》，对原有的《40条建议》进行了重大修订，建立了一个更加广泛，统一和有力的反洗钱和反恐融资的国际框架。
下面将要介绍的就是2003年修订以后与反洗钱直接相关的6条建议。
Introduction
LegalSystems
Scopeofthecriminaloffenceofmoneylaundering（R.1-2）
Provisionalmeasuresandconfiscation（R.3）
MeasurestoBeTakenByFinancialInstitutionsandNon-FinancialBusinessesandProfessionstoPreventMoneyLaunderingandTerroristFinancing
Customerduediligence[1]andrecord-keeping（R.4）
Reportingofsuspicioustransactionsandcompliance[2]（R.5-12）
Othermeasurestodetermoneylaunderingandterroristfinancing（R.13-16）
MeasurestobetakenwithrespecttocountriesthatdonotorinsufficientlycomplywiththeFATFRecommendations（R.17-20）
Regulationandsupervision（R.23-25）
InstitutionalandOtherMeasuresNecessaryinSystemsforCombatingMoneyLaunderingandTerroristFinancing
Competentauthorities,theirpowersandresources（R.26-32）
Transparencyoflegalpersonsandarrangements[3]（R.33-34）
InternationalCo-operation（R.35）
Mutuallegalassistanceandextradition[4]（R.36-39）
Otherformsofco-operation（R.40）
Introduction
Moneylaunderingmethodsandtechniqueschangeinresponsetodevelopingcounter-measures.Inrecentyears,theFinancialActionTaskForce（FATF）hasnotedincreasinglysophisticatedcombinationsoftechniques,suchastheincreaseduseoflegalpersonstodisguisethetrueownershipandcontrolofillegalproceeds,andanincreaseduseofprofessionalstoprovideadviceandassistanceinlaunderingcriminalfunds.Thesefactors,combinedwiththeexperiencegainedthroughtheFATF’sNon-CooperativeCountriesandTerritoriesprocess,andanumberofnationalandinternationalinitiatives,ledtheFATFtoreviewandrevisetheFortyRecommendationsintoanewcomprehensiveframeworkforcombatingmoneylaunderingandterroristfinancing.TheFATFnowcallsuponallcountriestotakethenecessarystepstobringtheirnationalsystemsforcombatingmoneylaunderingandterroristfinancingintocompliancewiththenewFATFRecommendations,andtoeffectivelyimplementthesemeasures.
ThereviewprocessforrevisingtheFortyRecommendationswasanextensiveone,opentoFATFmembers,non-members,observers,financialandotheraffectedsectorsandinterestedparties[5].Thisconsultationprocessprovidedawiderangeofinput,allofwhichwasconsideredinthereviewprocess.
TherevisedFortyRecommendationsnowapplynotonlytomoneylaunderingbutalsototerroristfinancing,andwhencombinedwiththeEightSpecialRecommendationsonTerroristFinancing[6]provideanenhanced,comprehensiveandconsistentframeworkofmeasuresforcombatingmoneylaunderingandterroristfinancing.TheFATFrecognizesthatcountrieshavediverse[7]legalandfinancialsystemsandsoallcannottakeidenticalmeasurestoachievethecommonobjective,especiallyovermattersofdetail.TheRecommendationsthereforesetminimumstandardsforaction[8]forcountriestoimplementthedetailaccordingtotheirparticularcircumstancesandconstitutionalframeworks[9].TheRecommendationscoverallthemeasuresthatnationalsystemsshouldhaveinplacewithintheircriminaljusticeandregulatorysystems[10];
thepreventivemeasurestobetakenbyfinancialinstitutionsandcertainotherbusinessesandprofessions;
andinternationalco-operation.
TheoriginalFATFFortyRecommendationsweredrawnupin1990asaninitiativetocombatthemisuseoffinancialsystemsbypersonslaunderingdrugmoney.In1996theRecommendationswererevisedforthefirsttimetoreflectevolvingmoneylaunderingtypologies[11].The1996FortyRecommendationshavebeenendorsedbymorethan130countriesandaretheinternationalanti-moneylaunderingstandard.
InOctober2001theFATFexpandeditsmandatetodealwiththeissueofthefinancingofterrorism,andtooktheimportantstepofcreatingtheEightSpecialRecommendationsonTerroristFinancing.TheseRecommendationscontainasetofmeasuresaimedatcombatingthefundingofterroristactsandterroristorganizations,andarecomplementary[12]totheFortyRecommendations.
Akeyelementinthefightagainstmoneylaunderingandthefinancingofterrorismistheneedforcountriessystemstobemonitoredandevaluated,withrespecttotheseinternationalstandards.ThemutualevaluationsconductedbytheFATFandFATF-styleregionalbodies,aswellastheassessmentsconductedbytheIMFandWorldBank,areavitalmechanismforensuringthattheFATFRecommendationsareeffectivelyimplementedbyallcountries.
LEGALSYSTEMS
Scopeofthecriminaloffenceofmoneylaundering[13]
Recommendation1
CountriesshouldcriminalizemoneylaunderingonthebasisofUnitedNationsConventionagainstIllicitTrafficinNarcoticDrugsandPsychotropicSubstances[14],1988（theViennaConvention[15]）andUnitedNationsConventionagainstTransnationalOrganizedCrime,2000（thePalermoConvention）[16].
Countriesshouldapplythecrimeofmoneylaunderingtoallseriousoffences,withaviewtoincludingthewidestrangeofpredicateoffences.Predicateoffencesmaybedescribedbyreferencetoalloffences,ortoathresholdlinkedeithertoacategoryofseriousoffencesortothepenaltyofimprisonmentapplicabletothepredicateoffence（thresholdapproach）,ortoalistofpredicateoffences,oracombinationoftheseapproaches.
Wherecountriesapplyathresholdapproach,predicateoffencesshouldataminimumcomprisealloffencesthatfallwithinthecategoryofseriousoffencesundertheirnationallaworshouldincludeoffenceswhicharepunishablebyamaximumpenaltyofmorethanoneyear’simprisonmentorforthosecountriesthathaveaminimumthresholdforoffencesintheirlegalsystem,predicateoffencesshouldcomprisealloffences,whicharepunishedbyaminimumpenaltyofmorethansixmonthsimprisonment.
Whicheverapproachisadopted,eachcountryshouldataminimumincludearangeofoffenceswithineachofthedesignatedcategoriesofoffences[17].
Predicateoffencesformoneylaunderingshouldextendtoconductthatoccurredinanothercountry,whichconstitutesanoffenceinthatcountry,andwhichwouldhaveconstitutedapredicateoffencehaditoccurreddomestically.Countriesmayprovidethattheonlyprerequisiteisthattheconductwouldhaveconstitutedapredicateoffencehaditoccurreddomestically.
Countriesmayprovidethattheoffenceofmoneylaunderingdoesnotapplytopersonswhocommittedthepredicateoffence,wherethisisrequiredbyfundamentalprinciplesoftheirdomesticlaw.
Recommendation2
Countriesshouldensurethat:
a）Theintentandknowledge[18]requiredtoprovetheoffenceofmoneylaunderingisconsistentwiththestandardssetforthintheViennaandPalermoConventions,includingtheconceptthatsuchmentalstatemaybeinferredfromobjectivefactualcircumstances.
b）Criminalliability,and,wherethatisnotpossible,civiloradministrativeliability,shouldapplytolegalpersons.Thisshouldnotpreclude[19]parallelcriminal,civiloradministrativeproceedingswithrespecttolegalpersonsincountriesinwhichsuchformsofliabilityareavailable.Legalpersonsshouldbesubjecttoeffective,proportionate[20]anddissuasive[21]sanctions.Suchmeasuresshouldbewithoutprejudicetothecriminalliabilityofindividuals.
Provisionalmeasuresandconfiscation
Recommendation3
CountriesshouldadoptmeasuressimilartothosesetforthintheViennaandPalermoConventions,includinglegislativemeasures,toenabletheircompetentauthoritiestoconfiscatepropertylaundered,proceedsfrommoneylaunderingorpredicateoffences,instrumentalitiesusedinorintendedforuseinthecommissionoftheseoffences,orpropertyofcorrespondingvalue,withoutprejudicingtherightsofbonafidethirdparties.
Suchmeasuresshouldincludetheauthorityto:
（a）identify,traceandevaluatepropertywhichissubjecttoconfiscation;
（b）carryoutprovisionalmeasures,suchasfreezingandseizing,topreventanydealing,transferordisposalofsuchproperty;
（c）takestepsthatwillpreventorvoidactionsthatprejudicetheState’sabilitytorecoverpropertythatissubjecttoconfiscation;
and（d）takeanyappropriateinvestigativemeasures.
Countriesmayconsideradoptingmeasuresthatallowsuchproceedsorinstrumentalitiestobeconfiscatedwithoutrequiringacriminalconviction,orwhichrequireanoffendertodemonstratethelawfuloriginofthepropertyallegedtobeliabletoconfiscation,totheextentthatsucharequirementisconsistentwiththeprinciplesoftheirdomesticlaw.
MEASURESTOBETAKENBYFINANCIALINSTITUTIONSANDNON-FINANCIALBUSINESSESANDPROFESSIONSTOPREVENTMONEYLAUNDERINGANDTERRORISTFINANCING
Recommendation4
Countriesshouldensurethatfinancialinstitutionsecrecylaws[22]donotinhibit[23]implementationoftheFATFRecommendations.
Customerduediligenceandrecord-keeping
Recommendation5
Financialinstitutionsshouldnotkeepanonymousaccountsoraccountsinobviouslyfictitiousnames.
Financialinstitutions[24]shouldundertakecustomerduediligencemeasures,includingidentifyingandverifyingtheidentityoftheircustomers,when:
●establishingbusinessrelations;
●carryingoutoccasionaltransactions:
（i）abovetheapplicabled
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