译•读 l BSA/AML:美国当局在外国代理行业务领域的监管期望

2016年8月30日，美国财政部(U.S. Department of the Treasury)与美国联邦储备委员会(Federal Reserve Board)、美国联邦存款保险公司(Federal Deposit Insurance Corp.)、美国国家信贷联盟署(National Credit Union Administration)和美国货币监理署(Office of the Comptroller of the Currency)联合发布了一份《情况说明函》(Fact Sheet)，以阐述在外国代理行业务领域与反洗钱规定有关的监管尺度和执法流程方面的期望。

这份说明函虽然不长，但折射出了很多美国当局的主要监管思路和期望，值得研究与学习，在阅读说明函之前，希望能够将所涉及的一些术语概念和政策背景先做一个简要介绍

The Federal Banking Agencies (FBAs) :联邦银行监管机构，负责监督美国的各银行实体，包括美国的银行在国外的分支机构。联邦银行监管机构负责银行的准入(国际信用联盟管理局、货币监理署和存款管理办公室)，保险(联邦存款保险公司、国家信贷联盟署)，监管和监督。

Depository institutions: 存款机构，在美国法律框架内，比如《银行保密法》的规定不仅包括传统的存款机构，如银行、储蓄协会、信用合作社，还包括非银行金融机构，如货币服务商、赌场、证券经纪人/交易商、期货代理商、共同基金、保险公司和信用卡系统的运营者。

Foreign Financial Institutions (FFI): 根据《联邦法规》第31章103.175(h)款的定义，外国金融机构包括：

1）外国银行；

2）美国银行机构、证券经纪商或交易商、期货代理商、代理经纪商或共同基金的外国分支机构或办事处；

3）在国外法律组建，但如果其位于美国被认定为证券经纪商或交易商、期货代理商、代理经纪商或共同基金的任何个体；

依照国外法律组建，从事或易被认定为从事现金交易或兑换或现金运输业务的个人。

代理行业务所涉美国法律: 诚然，如说明函所言，美国监管政策并未要求对所有的代理行业务中的外国金融机构都实施尽职调查，然而，这并不意味着美国对此真的毫无法律要求，相反，不但有，而且还涉及了多项法规与法令，譬如：

1）《联邦法规》第31章103.27 – 规定了外国银行及财务账户报告(FBAR)的提交与保存要求；

2）《联邦法规》第31章103.176 – 规定特定金融机构必须对外国金融机构代理账户建立并执行尽职调查项目，其中包括适当的、具体的、以风险为本的合理制度和程序；

3）《联邦法规》第31章103. I分部的附录A和附录B，均有外国银行代理账户业务所需要填制的表格；等等

至此，让我们一起来看看这份说明函的原文，去感受一下美国监管理念及执法思路吧

原文可以前往美国财政部官方网站下载或点击本页面底部的”阅读原文”以获取

Board of Governors of the Federal Reserve System 

Federal Deposit Insurance Corporation

National Credit Union Administration

Office of the Comptroller of the Currency

U.S. Department of the Treasury

美国联邦储备委员会、美国联邦存款保险公司、美国国家信贷联盟署、美国货币监理署、美国财政部联合发布于2016年8月30日

August 30, 2016

U.S. Department of the Treasury and Federal Banking Agencies

Joint Fact Sheet on Foreign Correspondent Banking:

Approach to BSA/AML and OFAC Sanctions Supervision and Enforcement

美国财政部及联邦银行监管机构在外国代理行业务领域实施与开展《银行保密法》/反洗钱规定及OFAC制裁项目政策有关执法的情况说明函

The global financial system, trade flows, and economic development rely on correspondent banking relationships. To protect this system from abuse, U.S. financial institutions must comply with national anti-money laundering (AML) and countering the financing of terrorism requirements set forth in the Bank Secrecy Act (BSA) as well as sanctions programs administered by the Treasury Department’s Office of Foreign Assets Control (OFAC). TheFinancial Crimes Enforcement Network (FinCEN), a bureau of the Treasury Department, is responsible for administering the BSA in furtherance of its mission to safeguard the U.S. financial system from illicit use. The Federal Banking Agencies (FBAs) have the responsibility and authority to conduct examinations of depository institutions for compliance with the BSA and OFAC requirements in order to ensure the safety and soundness of the U.S. financial system. Together, these agencies are responsible for implementing the strong regulatory and supervisory framework that is essential for promoting compliance with these obligationsand keeping our U.S. banking system safe and sound.

全球金融体系、贸易流通以及经济发展都有赖于代理行机构及业务的支持，为了确保代理行业务体系不被滥用，美国金融机构则必须依据《银行保密法》(Bank Secrecy Act - BSA)的有关政策恪守反洗钱反恐怖融资方面的各项规定，同时，财政部海外资产控制办公室(Treasury Department’s Office of Foreign Assets Control - OFAC)各类制裁项目亦须严格遵照执行。

在监管体系方面，作为财政部的下属机构之一，金融罪案执法网络(Financial Crimes Enforcement Network - FinCEN)，承担着与《银行保密法》有关的政策管理，并捍卫美国金融体系不受非法活动之侵袭；联邦银行监管机构(Federal Banking Agencies - FBAs)的主要工作则是针对存款机构执行各类业务检查以确保其符合《银行保密法》以及OFAC有关要求，以进一步稳固和健全美国金融体系；对于监管机构而言，通力配合与紧密合作将有助于其更好地落实与搭建强有力的政策监管框架，践行合规履职，以策全美金融体系的安定与健康。

U.S. depository institutions that maintain correspondent accounts for foreign financial institutions (FFI) are required to establish appropriate, specific, and risk-based due diligence policies, procedures, and processes that are reasonably designed to assess and manage the risks inherent with these relationships. To comply with their legal obligations, U.S. depository institutions must monitor transactions related to these accounts to detect and report suspicious activities. These policies, procedures, and processes will depend on the level of risk posed by the correspondent FFI. Such risks can vary depending on the FFI’s strategic profile, including its size and geographic locations, the products and services it offers, and the markets and customer bases it serves.

为外国金融机构开立有代理行帐户的美国存款机构都应当基于风险为本的准则构筑必要的、明确的尽职调查制度、政策以及操作流程以评估和管理代理行业务关系中的那些固有风险。作为一项法律义务，美国存款机构必须监控这些代理行帐户的日常交易并识别和报告可疑活动(suspicious activities)。政策建设应当与外国金融机构的风险水平相适应，即依据对手方的经营战略，比如基于不同的业务规模、地理位置、产品与服务以及客户群与市场特色等因素差异化地进行设定与完善。

The Treasury Department and the FBAs communicate expectations regarding BSA and OFAC compliance in a number of ways including, the FBA examination process, the issuance of rules and regulations, the issuance of supervisory guidance, and through regular participation in organized public events focusing on these issues. This fact sheet summarizes key aspects of federal supervisory and enforcement strategy and practices in the area of correspondent banking.

至于美国财政部与联邦银行监管机构对于《银行保密法》以及OFAC合规项目方面的期望，则体现在了诸多领域，其中包括：执法检查、颁布条例与规则、发布监管指南以及组织各类公开性的政策研讨活动等。而这份《情况说明函》希望阐述的便是监管机构在代理行业务这一话题下的管理策略与执法实践。

Federal Banking Agencies’ Expectations for U.S. Depository Institutions

对于美国存款机构的期望

The FBAs expect U.S. depository institutions to have robust BSA and OFAC compliance programs that include appropriate customer due diligence so that the institutions have a clear understanding of FFI risk profiles and expected account activity. This information helps U.S. depository institutions make informed decisions regarding the risks associated with their FFI relationships and the level and nature of suspicious activity monitoring needed to manage those risks effectively.

联邦银行监管机构希望全美存款机构都能够建立起坚实的《银行保密法》以及OFAC合规管理框架，借助着适当的尽职调查政策流程，可以使得这些存款机构对于外国金融机构的风险等级以及帐户活动情况有着清晰的了解与认知。从而根据不同的风险等级采取与之相匹配的业务研判标准，同时，基于可疑活动的特征实施差异化的交易监控，以此最终达到有效管控风险的最终目标。

In order for U.S. depository institutions to develop a clear understanding of FFI risk profiles and determine how best to manage the risks associated with these relationships, they are expected to obtain and review sufficient information about their FFI relationships, including the types of customers the FFI serves and the markets in which the FFI is active. This approach allows the U.S. depository institution to conduct an adequate assessment of the risks present in: (i) the FFI’s business and markets, (ii) the type, purpose and anticipated activity, (iii) the nature and duration of the relationship with the FFI, and (iv) the supervisory regime of the jurisdiction in which the FFI is licensed, and to design and implement controls to manage these risks effectively.

对于尽职调查程序获取到的有效信息，我们希望全美存款机构，都可以进行必要的审查以及评估，以更好的掌握外国金融机构的风险等级并遴选最佳的风险管理策略，这些有价值的信息可以是：

1) 外国金融机构的业务性质以及提供服务的对象；

2) 外国金融机构的类型、企业目标以及所开展的业务活动；

3) 与外国金融机构业务关系存续期间的特点；及

4) 外国金融机构注册地区的监管环境与制度特色。

类似这些信息，均可以帮助存款机构有的放矢地推进与落实风险管理的各项措施。

Under existing U.S. regulations, there is no general requirement for U.S. depository institutions to conduct due diligence on an FFI’s customers. In determining the appropriate level of due diligence necessary for an FFI relationship, U.S. depository institutions should consider the extent to which information related to the FFI’s markets and types of customers is necessary to assess the risks posed by the relationship, satisfy the institution’s obligations to detect and report suspicious activity, and comply with U.S. economic sanctions. This may require U.S. depository institutions to request additional information concerning the activity underlying the FFI’s transactions in accordance with the suspicious activity reporting rules and sanctions compliance obligations.

在当前的美国法律体系内，暂未要求存款机构对于所有的外国金融机构客户都实施尽职调查程序。然而，在代理行业务关系建立之前，全美存款机构还是应当基于这些客户的类型与市场情况，考量并选择与之风险等级相适应的尽职调查标准，以妥当地履行监测及报告可疑活动的义务，同时符合美国的对外经济制裁政策。这意味着，根据可疑活动报告以及制裁合规方面的政策要求，全美存款机构都需要去获得更多与代理行业务基础交易相关的各类信息与资料。

FBAs’ Supervisory Examination Processes

监管检查

The FBAs apply a risk-based approach to supervision in order to allocate supervisory resources appropriately based on money laundering and terrorist financing risks identified in the supervised institutions. The FBAs’ risk-based approach to the examination process guides the scoping, planning and transaction testing portions of federal depository institutions’ BSA and OFAC examinations.

在实施反洗钱反恐怖融资的检查过程中，为了合理地调配资源，联邦银行监管机构同样也是采取了风险为本的准则。而这一指导性的原则也适用于针对存款机构《银行保密法》及OFAC合规质量开展检查工作时的范围选择、计划拟定以及交易测试等各个环节。

The examination process, including the interaction between the examiners and the bank, is integral to the process of ensuring compliance with the BSA and OFAC sanctions programs.

事实上，监管检查工作本身也是确保《银行保密法》以及OFAC制裁项目合规不可或缺的一部分，当然，也包括那些检查过程中的各类交互活动。

These supervisory communications can spur remediation, and indeed, in the vast majority of instances, deficiencies identified during the examination process are resolved promptly after they are brought to the attention of a depository institution’s management through the issuance of confidential reports of examination and supervisory letters that contain specific language communicating supervisory findings to the institution.

客观上来看，检查过程中的交流同样有利于纠正缺失，实际上，在多数的案例中，对于存款机构的管理层来说，一旦收悉来自于监管所签发的报告或警告信之后，绝大多数的不足都能够很快地得到修正与弥补。

In cases where prompt remedial action is not taken by management, the corrective action is not effectively implemented or the deficiencies are more serious, the FBAs can consider a range of steps to ensure that actions are implemented or deficiencies are successfully addressed. These options can vary in levels of severity, allowing the agencies to consider their supervisory responses relative to the seriousness of the identified deficiencies in the particular depository institution. This range of options allows the FBAs flexibility in targeting their supervisory responses to remediate any deficiencies identified. The vast majority ofBSA/AML compliance deficiencies identified by the FBAs—approximately 95%—are resolved through the supervisory process without the need for an enforcement action.

如果管理层未采取及时的补救措施，或整改工作无法有效推进直至相关缺失继续恶化，那么，联邦银行监管机构则会根据事态的严重程度，考虑实施更多行动来落实这些纠错工作。就目前来看，在涉及到《银行保密法》以及反洗钱方面的失误与缺失，大约有95%的情况下，都是在采取执法行动之前就得以解决或改善的。

FBA Enforcement Actions

执法行动

Enforcement actions by the FBAs are an extension of the supervisory process and are used to address more seriousdeficiencies,or situations where deficiencies have not been corrected in the course of the supervisory process.

由联邦银行监管机构所实施的执法行动是对于检查工作的延伸与扩展，目的在于解决严重性的违规问题，或未得到有效修正的显著性缺失。

Enforcement actions reinforce awareness of senior management and boards of directors of the deficiencies identified during the supervisory process and ensure they take prompt remedial actions to correct the identified deficiencies. Enforcement tools may vary and can include informal memoranda of understanding, or formal, public, written agreements, and cease-and-desist orders. The FBAs are required by statute to use their cease-and-desist authority when an institution fails to establish or maintain a BSA compliance program or fails to correct any problem with the program previously reported to the institution. In very limited instances, when corrective action has not been achieved within a reasonable amount of time or serious violations or unsafe or unsound practices or breaches of fiduciary duty have been identified, the FBAs also have the authority to assess civil money penalties (CMPs). CMPs are designed by statute to serve as a deterrent to future violations, practices or breaches of fiduciary duty, to encourage correction of violations, practices or breaches of fiduciary duty, and in the case of individual actions, to emphasize the accountability of individuals.

执法行动可以让高级管理层对于监管检查工作中所暴露出的违规事件予以高度重视，以便其尽早的组织开展补救措施或整改行动。根据事件性质的不同，在执法行动中，有多种监管手段可供选择，并灵活运用。比如谅解备忘录、公开的声明或协议通报、中止及终止令(cease-and-desist orders，中止及终止令一般用于签发给那些未能建立《银行保密法》合规项目或未能有效整改合规问题的机构)，对于无法在规定时限内完成整改或性质较为恶劣以及重大的诚信违规等事项出现时，监管机构则有权采取民事罚款(civil money penalties, CMPs)的方式进行处理。这种极端的处理方式主要是希冀对于那些重大违规事件或不诚信行为予以警诫。

FinCEN and OFAC

FinCEN and OFAC are also essential to the effectiveness of the U.S. BSA/AML framework and sanctions regime. FinCEN has independent enforcement authority to impose CMPs and may seek equitable relief against financial institutions for non-compliance with the BSA. OFAC administers and enforces the U.S. economic and trade sanctions programs based on U.S. foreign policy and national security threats. In cases where institutions are supervised by the FBAs, the FBAs examine for BSA/AML and OFAC compliance, and in situations involving apparent BSA/AML or sanctions violations resulting from deficiencies, FinCEN and OFAC coordinate with the FBAs. In determining whether an enforcement action is appropriate, FinCEN considers whether the institution responded adequately to the FBA’s previous corrective actions or if the institution engaged in significant violations. Similarly, in certain circumstances, OFAC will consult with relevant FBAs regarding the quality and effectiveness of an institution’s compliance program when determining the appropriate enforcement response. OFAC investigates cases of sanctions violations, many of which (over 95 percent) are closed with administrative measures, such as cautionary or no action letters. This means that less than five percent of all cases of sanctions-related violations investigated by OFAC have resulted in a civil monetary penalty or other public enforcement response.

在美国的反洗钱以及制裁合规监管框架内，FinCEN和OFAC也同样承担了重要的使命。FinCEN有权针对不符合《银行保密法》的违规金融机构实施民事罚款；OFAC则是根据美国外交政策和国家安全目标，管理和实施美国对外经济与制裁政策。如果在监管检查过程中，涉及到了《银行保密法》及反洗钱或制裁政策方面的违规事项，那么，相关监管机构则会与FinCEN和OFAC进行联合执法，对于检查发现的重大违规如未得到有效整改，FinCEN则会考虑实施处罚，同样，在某些涉及制裁违规的案例中，OFAC也会根据监管机构的检查发现进行制裁合规项目方面的研判并权衡是否进行处理。在OFAC此前的调查案件中，有超过95％的违规行为都没有采取处罚或其他强制措施，而均是采用了警告信或书面通报等方式予以结案的。

Recent Large FBA, FinCEN, and OFAC Enforcement Penalties

近期的巨额处罚

Over the past several years, certain major enforcement cases involved large enforcement penalties related to BSA/AML and OFAC sanctions. It is important to note that the largest and most prominent monetary penalties for BSA/AML and sanctions violations in recent years generally involved a sustained pattern of serious violations on the part of depository institutions.

近年来，有部分涉及到《银行保密法》及反洗钱或OFAC制裁政策的违规案件被裁定了严厉的处罚措施，这一情况应当引起各类存款机构的重视与关注。

With regard to the sanctions violations, these cases did not involve unintentional mistakes, but generally involved intentional evasion of U.S. sanctions over a period of years and/or the failure of the institutions’ officers and/or senior management to respond to warning signs that their actions were illegal. Many of these major cases also involved criminal conduct that was prosecuted separately by the Department of Justice.

回顾这些制裁违规事件，事实上，多数案例并非出于疏忽，恰恰与之相反，多是由于故意逃避美国制裁规定或高级管理层未能对警示迹象作出积极回应等所致。其中，有一部分的案件甚至最后交给到美国司法部进行了另行处理。

Conclusion  结论

The goal of BSA compliance programs and OFAC sanctions programs is to ensure a well-functioning, transparent, resilient, and safe and sound financial system. While the Treasury and the FBAs do not utilize a zero tolerance philosophy that mandates the strict imposition of formal enforcement action regardless of the facts and circumstances of the situation, Treasury and the FBAs take the threats posed by criminals, money-launderers, and terrorist financers very seriously, and continue to use their authorities—in a proportionate and appropriate manner—to safeguard our financial system against abuse.

《银行保密法》合规项目以及OFAC制裁项目的宗旨在于建立完善的、透明的、充满活力的、健康并安全的金融体系。鉴于此，美国财政部以及各级监管机构并不是希望用“零容忍”(zero tolerance)的苛刻标准来进行执法行动。对于美国当局来说，真正的对手是那些金融罪案、洗钱以及恐怖融资的犯罪分子，因此，对于这些重大违规事件，将会秉承一如既往的严厉打击之态势，目的就是为了使得我们的金融体系不致被不法之徒所滥用。

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