2004xxxx-IMF-Financial-Intelligence-Units_An-Overview_fiu.pdf

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Financial Intelligence Units:
An Overview
International Monetary Fund
World Bank
2004
© 2004 by the International Monetary Fund
Revised version of July 23, 2004
Editing: Paul Gleason and Glenn Gottselig
Composition: Glenn Gottselig and Sarah Underwood
Cover Design: Martina Vortmeyer
Cataloging-in-Publication Data
Financial intelligence units : an overview -- Washington, D.C. : International
Monetary Fund, Legal Dept., Monetary and Financial Systems Dept. : World
Bank, Financial Market Integrity Div., 2004.
p.
cm.
ISBN 1-58906-349-X
Includes bibliographical references.
1. Money laundering—Prevention. 2. Commercial crimes—Prevention.
3. International Monetary Fund. Legal Dept.
HV8079.M64F35 2004
The term “country,” as used in this publication, does not in all cases refer to
a territorial entity that is a state as understood by international law and
practice; the term also covers some territorial entities that are not states, but
for which statistical data are maintained and provided internationally on a
separate and independent basis.
Price: $23.00
Please send orders to:
International Monetary Fund Publication Services
700 19th Street, N.W. Washington, D.C. 20431, U.S.A.
Tel.: (202) 623-7430 Telefax: (202) 623-7201
E-mail: publications@imf.org
Internet:
http://www.imf.org
C
ONTENTS
Foreword
................................................................................................... ix
Acknowledgments
................................................................................ xi
1. Introduction
......................................................................................... 1
2. Establishing an FIU
......................................................................... 4
Steps in Establishing an FIU ................................................................... 5
Key Decisions .................................................................................. 6
Consultations with Private Sector .................................................... 7
Financing an FIU ............................................................................. 7
Types of FIUs .................................................................................. 9
Administrative-type FIUs ......................................................... 10
Law-enforcement-type FIUs..................................................... 13
Judicial or prosecutorial-type FIUs .......................................... 16
“Hybrid” FIUs .......................................................................... 17
International Considerations ................................................................. 17
The FATF Recommendations ........................................................ 17
International Conventions .............................................................. 19
Core Principles of Financial Sector Supervision............................ 22
Model Laws ................................................................................... 22
Institutional Autonomy and Accountability........................................... 23
Placement in Administration .......................................................... 24
Appointment and Dismissal of FIU Head ...................................... 24
Oversight of FIUs........................................................................... 25
Organization and Staffing ..................................................................... 27
Internal Organization ..................................................................... 27
Staffing........................................................................................... 29
iii
iv
CONTENTS
Liability of Staff and Confidentiality of Information ..................... 29
Security Issues................................................................................ 30
3. Core Functions of an FIU
........................................................... 32
Receiving Transaction Reports ............................................................. 33
Who Must Report?......................................................................... 33
Financial institutions ................................................................ 35
Banks and insurance and securities companies ................... 35
Nonfinancial businesses and professions.................................. 37
Casinos ................................................................................ 37
Real estate agents and dealers in precious metals and
precious stones ............................................................. 38
Lawyers, notaries, other independent professionals,
and accountants ............................................................ 38
Trust and company service providers.................................. 41
Others .................................................................................. 41
What Is to Be Reported? ................................................................ 41
Suspicious Transaction Reports ..................................................... 42
What is a suspicion?................................................................. 43
What is criminal activity for purposes of the reporting
obligation? ....................................................................... 46
Reports of Transactions Related to Terrorism Financing............... 47
Reports of Transactions Above a Specified Amount ..................... 48
Reports of Cross-Border Transportation of Currency and Bearer
Negotiable Instruments ........................................................... 49
Data from Other FIUs .................................................................... 49
Rules Related to Reporting Entities ............................................... 50
Confidentiality of customer information .................................. 50
Rules against “tipping off’........................................................ 51
Immunity of reporting entity and its staff for reports made in
good faith......................................................................... 51
Form and Contents of Reports to FIU............................................ 52
Contents
v
Improving Flow and Quality of Reports ........................................ 53
Outreach actions....................................................................... 53
Administrative sanctions .......................................................... 54
Criminal sanctions.................................................................... 55
Analyzing Reports ............................................................................... 56
Tactical Analysis............................................................................ 57
The FIU’s own data ................................................................ 58
Publicly available sources....................................................... 58
Government-held databases .................................................... 58
Additional information from original reporting entities and
other entities .................................................................... 58
Other FIUs .............................................................................. 58
Operational Analysis...................................................................... 59
Strategic Analysis........................................................................... 59
Disseminating Reports .......................................................................... 60
Transmitting Reports for Investigation or Prosecution .................. 60
Sharing Information with Other Domestic Agencies...................... 62
International Information Sharing .................................................. 64
Legal basis for exchanges of information between FIUs ........ 66
Exchange of information......................................................... 67
Special arrangements for terrorist financing cases.................. 68
Egmont Group principles of information exchange in money-
laundering cases............................................................... 69
4. Other FIU Functions
......................................................................... 70
Monitoring Compliance with AML/CFT Requirements ....................... 70
AML/CFT Supervision Arrangements ........................................... 71
FIU as AML/CFT Supervisor ........................................................ 72
Information Exchange and Cooperation......................................... 73
Blocking Transactions and Freezing Accounts ..................................... 74

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