AML (okumelene nokushushumbiswa kwemali)

AML (ukulwa nokushushumbiswa kwemali) kubhekisela emithethweni, emithethweni yokulawula, ezinqubweni nasezilawulweni zangaphakathi izikhungo zezezimali ezizisebenzisayo ukuze zithole, zivimbele futhi zibike imizamo yokufihla umsuka wezimali ezitholwe ngobugebengu. Uhlelo lwe-AML luhlanganisa ukuhlolwa ngokucophelela kwamakhasimende, ukuqapha imisebenzi yemali, ukuhlola kanye nokubika okulawulwayo ukuze kuvinjelwe imali engekho emthethweni ukuthi ingene ohlelweni lwezezimali.

Ukushushumbiswa kwemali kuyinqubo yokwenza imali etholakala ebugebengwini — ukukhwabanisa, inkohlakalo, ukweqa intela, ukushushumbisa izidakamizwa, ukushushumbisa abantu — ibonakale sengathi ivela emthonjeni osemthethweni. I-AML iwumkhuba ophikisana nalokhu: konke isikhungo esikwenzayo ukuze leyo nqubo ibe nzima, itholakale futhi ibikwe.

Izibopho ze-AML zisebenza ngale kwamabhange ezentengiselwano. Izikhungo zezimali ezincane, ama-SACCO, izinyunyana zezikweletu, abaqhubi bemali yeselula, abacubungula izinkokhelo, abashwalensi, izikhungo zokushintshanisa imali yakwamanye amazwe, amakhasino, abathengisi bezindlu, abameli kanye nabagcini bamabhuku bonke baphathwa njengezikhungo ezibikayo ezindaweni eziningi.

Kungani i-AML Ibalulekile

I-AML ikhona ngoba uhlelo lwezezimali luwumzila omkhulu okuthi ngawo imali yobugebengu ihanjiswe futhi yenziwe ibonakale isemthethweni. Inhloso yayo iwukuvimbela kanye nokuphenya.

• Isibopho sokulawula. ukuthobela i-AML kuyimfuneko yomthetho, hhayi umkhuba omuhle. Ukwehluleka kuletha izinhlawulo, ukumiswa kwelayisense, ukubophezeleka kwabaqondisi futhi, ezimweni ezibucayi, ukushushiswa ngobugebengu.
• Ukuphazamisa ubugebengu bezezimali. imibiko efakwa yizikhungo inikeza amayunithi obunhloli bezezimali idatha eluhlaza esetshenziselwa ukulandelela nokumisa imali yobugebengu.
• Ubungozi besikhungo. ukusetshenziswa njengomzila wokushushumbisa — ngamabomu noma cha — kudala umonakalo wedumela, ukuncishwa kwamabhange ahambisanayo ngenxa yobungozi kanye nokulahlekelwa abalingani abaxhasa ngezimali.
• Ubungozi bezwe. izindawo ezinokuphoqelelwa okubuthakathaka kwe-AML zingafakwa ngaphansi kokuqapha okwengeziwe kwamazwe ngamazwe, okuphakamisa izindleko zezinkokhelo eziwela imingcele kuzo zonke izikhungo ezisebenza lapho.

Izigaba Ezintathu Zokushushumbiswa Kwemali

Izilawuli ze-AML ziklanywe zihambisana nezigaba ezintathu ezaziwayo zomjikelezo wokushushumbisa.

1. Ukufakwa

Imali engekho emthethweni ingena ohlelweni lwezezimali — amadiphozithi angaphansi kwemingcele yokubika, amabhizinisi asebenzisa ukheshi kakhulu, amathuluzi akhokhelwa kusengaphambili, amawalethi eselula, noma izinkokhelo zemali mboleko ezenziwa ngokheshi. Lesi yisigaba lapho imali yobugebengu ivezwa kakhulu futhi itholakala kakhulu.

2. Izendlalelo

Izimali zihanjiswa ngochungechunge lwemisebenyi yemali eklanyelwe ukuphula umkhondo wokuhlola: ukudluliswa phakathi kwama-akhawunti, izintambo eziwela imingcele, izinkampani ezingenalutho, ukukhokhelwa kwemali mboleko ngaphambi kwesikhathi, ukuguqulwa kwemali kanye nokuthengwa kwamathuluzi ezezimali.

3. Ukuhlanganiswa

Izimali manje esezihlukanisiwe ziphinde zingene emnothweni njengengcebo ebonakala isemthethweni — impahla, ukutshalwa kwezimali ebhizinisini, izimpahla zikanokusho noma isibambiso semali mboleko. Kuleli qophelo imali kunzima ukuyehlukanisa nemali ehlanzekile.

Izingxenye Ezisemqoka Zohlelo lwe-AML

Izinhlaka eziningi zokulawula zidinga izakhi ezifanayo, ezivame ukuchazwa njengezinsika zokuthobela i-AML.

Ukuhlolwa kobungozi besikhungo

Ukuhlolwa okubhaliwe kobungozi bokushushumbiswa kwemali kanye nokuxhaswa ngezimali kwamaphekula isikhungo esibhekana nakho, ngokusekelwe kumakhasimende aso, emikhiqizweni, emigudwini yokulethwa, ezinhlotsheni zemisebenyi yemali kanye nasezindaweni. Zonke ezinye izilawuli zilinganiswa ngokwalokhu kuhlolwa.

Ukuhlolwa ngokucophelela kwekhasimende (CDD) kanye ne-KYC

KYC (Yazi Ikhasimende Lakho) kuyisinyathelo sokuhlonza nokuqinisekisa: ukuqoqa nokuqinisekisa imibhalo kamazisi, amakheli, imininingwane yokubhaliswa kwebhizinisi kanye nobunikazi bangempela imininingwane. CDD kudlulisela lokhu ekuqondeni inhloso yobudlelwano kanye nokuziphatha okulindelekile kwekhasimende emisebenzini yemali.

Ukuhlolwa okuthuthukisiwe ngokucophelela (EDD) kusebenza ebudlelwaneni obunobungozi obuphakeme — abantu abavezwa kwezombusazwe, izinhlaka zobunikazi eziyinkimbinkimbi, umsebenzi wemali ekheshi enenani eliphezulu, noma amakhasimende asezindaweni ezinobungozi obuphakeme. Kudinga ukuqinisekiswa okwengeziwe, ubufakazi bomthombo wezimali kanye nobufakazi bomthombo wengcebo, kanye nokugunyazwa okuphezulu.

Ukuhlola ngokucophelela okwenziwe lula (SDD) kungase kuvunyelwe emikhiqizweni enobungozi obuphansi obubonakalayo, njenge-imalimboleko yamaqembu enani elincane noma ama-akhawunti ayisisekelo okonga, lapho umthetho uvumela khona.

Ukuhlola

Amakhasimende nabalingani bezohwebo bayahlolwa ngokumelene nohlu lwezijeziso, uhlu lwababhalwe njengamaphekula, izizindalwazi ze-PEP (umuntu osezikhundleni zepolitiki) kanye nemithombo yezindaba engeyinhle. Ukuhlolwa kwenziwa ngesikhathi sokubhaliswa futhi kuphindwa ngezikhathi ezithile noma lapho uhlu lushintsha.

Ukuqapha ukuthengiselana

Ukubuyekezwa okuqhubekayo komsebenzi we-akhawunti nowokukhokha ngokumelene nokuziphatha okulindelekile. Imithetho yokuqapha ngokuvamile iphawula ukuhlelwa kwemali ngaphansi kwemingcele, ukunyakaza okusheshayo kwezimali, ukukhokhwa kwabantu besithathu okungachazeki, ukuvalwa kwemalimboleko kusenesikhathi ngokheshi, ama-akhawunti alele aqala ukusebenza, kanye nokuthengiselana okungahambisani nephrofayili yemali engenayo eshiwo.

Ukubika

Lapho umsebenzi ungeke uchazwe, isikhungo sifaka umbiko wokuthengiselana okusolisayo (STR) — obizwa nge-umbiko womsebenzi osolisayo (SAR) kwezinye izindawo zomthetho — kuyunithi kazwelonke yezobunhloli bezezimali. Amazwe amaningi aphinde adinge imibiko yokuthengiselana ngemali noma ngokheshi (CTRs) ngaphezu komkhawulo omisiwe kungakhathaliseki ukusola. Ukwazisa ikhasimende ukuthi umbiko ufakiwe kuyicala lobugebengu ezinhlakeni eziningi.

Ukubusa, ukuqeqeshwa nokuhlolwa okuzimele

Isikhulu esiqokiwe sokuthobela i-AML esinezinga elanele lesikhundla nokuzimela, izinqubomgomo ezigunyazwe yibhodi, izinqubo ezibhaliwe, ukuqeqeshwa kwabasebenzi ngezikhathi ezithile, kanye nokucwaningwa noma ukubuyekezwa okuzimele kokusebenza kahle kohlelo.

Ukugcinwa kwamarekhodi

Amarekhodi okuhlonza amakhasimende, amarekhodi okuthengiselana kanye nemibiko yangaphakathi ngokuvamile agcinwa iminyaka emihlanu kuya kweyishumi ngemva kokuphela kobudlelwano, futhi kufanele akwazi ukutholwa ngabalawuli nabezomthetho.

Indlela Esekelwe Ebungozini

Ukulawulwa kwesimanje kwe-AML kwakhelwe phezu kwe-indlela esekelwe ebungozini (RBA): izikhungo zabela umzamo wokuthobela ngokulingana nobungozi obuhloliwe kunokuba zisebenzise ukuhlolwa okufanayo kuwo wonke amakhasimende. Ubudlelwano obunobungozi obuphansi, nenani eliphansi buthola izilawuli ezilinganayo; ubudlelwano obunobungozi obuphezulu buthola ukucutshungulwa okuthuthukisiwe.

Indlela esekelwe ebungozini iyona futhi eyenza ukufakwa kwezezimali kwenzeke. Izidingo eziqinile nezifanayo zamadokhumenti zikhipha amakhasimende angenazo izincwadi zokuhlonza ezisemthethweni noma ubufakazi bekheli, okuyinto ekhathaza kakhulu ezimakethe ezisetshenzwa yi-izikhungo zezezimali ezincane nama-SACCO. I-KYC enezigaba — lapho imikhawulo ye-akhawunti ikhuphuka nezinga lokuqinisekiswa elinikeziwe — iyimpendulo ejwayelekile yomthetho.

I-AML vs I-KYC vs I-CFT

La magama ahlobene kodwa awasetshenziswa ngokushintshana.

• I-AML — Uhlaka oluphelele lokuvimbela, ukuthola nokubika ukushushumbiswa kwemali.
• I-KYC — Ingxenye yokuhlonza nokuqinisekisa ikhasimende ngaphakathi kwe-AML.
• I-CDD — Ukuqonda okuqhubekayo kwekhasimende nomsebenzi walo olindelekile.
• I-CFT / I-CTF — Ukulwa nokuxhaswa ngezimali kobuphekula — ngokuvamile kulawulwa kanye ne-AML njenge-"AML/CFT".
• CPF — Ukulwa nokuxhaswa ngezimali kokusakazeka kwezikhali, okuya ngokuya kuhlanganiswa ezibophweni ezifanayo.

Umehluko omkhulu phakathi kwe-AML ne-CFT: ukushushumbiswa kwemali kufihla imali engekho emthethweni njengaleyo esemthethweni, kuyilapho ukuxhaswa ngezimali kwabashokobezi kungase kuqondise imali esemthethweni ezinhlosweni ezingekho emthethweni. Indlela yokuthola kwehlukile, kodwa isethi yezilawuli iyafana kakhulu.

Izinhlaka Ze-AML Zomhlaba Nezesifunda

• FATF (Financial Action Task Force) — umsunguli wamazinga ohlangothini lwemibuso. Izincomo zayo ezingama-40 zakha isisekelo somthetho we-AML kazwelonke emazweni amaningi, futhi inqubo yayo yokuhlola ihlola kokubili ukuthobela ubuchwepheshe nokusebenza ngempumelelo. Izindawo ezinokushoda kwamasu zingafakwa ohlwini lokuqapha olwandisiwe (oluvame ukubizwa ngohlu olumpunga) noma ohlwini lwengozi ephezulu.
• Izinhlaka zesifunda ezifana ne-FATF — okuhlanganisa i-ESAAMLG eMpumalanga naseNingizimu Afrika, i-GIABA eNtshonalanga Afrika, i-MENAFATF ne-APG, ezenza ukuhlolana ezingeni lesifunda.
• Izimiso zikazwelonke — njenge-US Bank Secrecy Act kanye ne-USA PATRIOT Act ephethwe yi-FinCEN, iziQondiso ze-EU zokulwa nokushushumbiswa kwemali kanye ne-AML Regulation, kanye neMithethonqubo yase-UK yokushushumbiswa kwemali.
• Amayunithi obunhloli bezezimali (ama-FIU) — izinhlaka zikazwelonke ezamukela ama-STR, eziwahlaziya futhi zidlulisele ubunhloli kubomthetho.

Isimo sokufakwa ohlwini, imingcele namafomethi okubika kushintsha njalo. Izikhungo kufanele ziqinisekise izidingo zamanje nomlawuli wazo kazwelonke noma i-FIU kunokuthembela ezintweni ezijwayelekile zokubhekisela.

I-AML Ekubolekeni Nasekukweletweni

Ukubolekisa kuvame ukucatshangwa ukuthi kunengozi ephansi kunokwamukela amadiphozithi, kodwa amaphothifoliyo ekhredithi anezinhlobo ezithile zokushushumbisa imali:

• Izinhlelo zokubuyisa imali ngemalimboleko — imali engekho emthethweni ifakwa phesheya kwezwe noma kumuntu ohlobene nayo bese ibuyiswa njengemalimboleko ebonakala isemthethweni.
• Ukukhokha ngaphambi kwesikhathi ngokheshi — imalimboleko iyakhishwa futhi ikhokhwe ngokushesha ngokheshi, okukhiqiza umkhondo wamaphepha ohlanzekile we-"ukubuyiselwa kwemalimboleko".
• Izinkokhelo ezenziwa abantu besithathu — izinkokhelo ezenziwa njalo abantu abangenabo ubuhlobo obuqinisekisiwe nomboleki.
• Ukufaka isibambiso ngokweqile — inzuzo yobugebengu ifakwa njenge-sibambiso, lapho ukwehluleka ukukhokha kusetshenziswa ngamabomu ukudlulisela impahla.
• Ukusetshenziswa kabi kokubolekisa kweqembu — ababoleki abangabameleli basetshenziselwa ukwehlukanisa izibalo ezinkulu zibe amanani angabonakali kabi ngamunye.

Ngakho-ke izilawuli eziphumelelayo kumongo wekhredithi zihlanganisa ukuhlolwa komthombo wemali esibambisweni nasezinkokhelweni zangaphambi kwesikhathi, ukuqapha imigudu yokubuyisela imali, kanye nokuqinisekiswa kobunikazi benzuzo kubaboleki bezinkampani nabamaqembu.