译•读 l FinCEN:美国发布客户尽职调查新规的官方答疑

金融犯罪执法网络(FinCEN)在2016年7月19日时曾发布过一份官方答疑(FAQ)，以协助金融机构理解今年五月所颁布的《金融机构客户尽职调查要求》( Customer Due Diligence Requirements for Financial Institutions)。

[该《要求》原文请前往FinCEN官方网站或点击本页面“阅读原文”以获取]

根据政策要求，相关金融机构应当从2018年5月11日开始执行。新规将适用于2018年5月11日后的新开账户，而现有账户则暂时不受影响。相信全美金融机构以及各州监管部门都已经开始着手考虑 - - 如何展开各自的合规项目以及内控建设，以全面符合FinCEN的政策规定，出于分享的目的，笔者现将相关官方答疑编译如下：

Frequently Asked Questions (FAQs)

Q: Why is FinCEN issuing the CDD Rule?

Q: FinCEN颁布尽职调查新规定的原因是什么？

A. FinCEN is issuing the CDD Rule to amend existing BSA regulations in order to clarifyand strengthen customer due diligence requirements for certain financial institutions. The CDD Rule outlines explicit customer due diligence requirements and imposes a new requirement for these financial institutions to identify and verify the identity of beneficial owners of legal entity customers, subject to certain exclusions and exemptions. Within this construct, as stated in the preamble to the Rule, FinCEN intends that the legal entity customer identify its ultimate beneficial owner or owners and not “nominees” or “straw men.”

A: FinCEN之所以要颁布尽职调查新规定，是希望通过对《银行保密法》部分内容进行调整，向有关金融机构进一步澄清和加强客户尽职调查方面的有关要求。本次新规清晰地概述了尽职调查的具体要求。除了不适用或者被其他政策豁免的情况下，我们希望有关金融机构在开展客户尽职调查时，可以去识别并核实法人客户的实益所有人及其身份。在这份新规的前言部分，FinCEN明确了所谓的法人客户身份识别系指针对最终实益所有人或控制人身份的穿透性核实，而不应当再仅仅流于形式和浮于表面了。

Q: Which financial institutions are covered under the CDD Rule?

Q: 适用该尽职调查新规的金融机构有哪些？

A: For purposes of the CDD Rule, covered financial institutions are federally regulated banks and federally insured credit unions, mutual funds, brokers or dealers in securities, futures commission merchants, and introducing brokers in commodities.

A: 关于该客户尽职调查的新规定，适用的相关金融机构有：联邦管理的银行、联邦担保的信用社、共同基金、证券经销商、期货代销商、商品中介经销商。

Q: What are the requirements for covered financial institutions to collect beneficial ownership information?

Q: 对于需要执行新规定的金融机构来说，在收集客户实益所有人信息方面有哪些要求？

A: The CDD Rule requires covered financial institutions to establish and maintain written procedures that are reasonably designed to identify and verify the beneficial owners of legal entity customers. These procedures must enable the institution to identify the beneficial owners of each customer at the time a new account is opened, unless the customer is otherwise excluded or the account is exempted. Also, the procedures must establish risk-based practices for verifying the identity of each beneficial owner identified to the covered financial institution, to the extent reasonable and practicable. The procedures must contain the elements required for verifying the identity of customers that are individuals under applicable customer identification program (“CIP”) requirements.

In short, covered financial institutions are now required to obtain, verify, and record the identities of the beneficial owners of legal entity customers.

A: 对于需要执行新规定的金融机构来说，他们必须建立和维护一套书面流程，通过适当的制度设计以识别和核实法人客户实益所有人的身份。除非属于例外情况或被其他政策豁免，否则所有的相关机构，在新开户业务办理时，都应当依据该流程去识别客户的实益所有人身份。同时，这些流程的建立应当是基于风险为本这一原则的业务实践，并且在识别以及核实任何实益所有人身份的过程中具有合理性与可操行性。对于这些流程的基本要求是，至少必须包括依据客户身份识别合规项目政策建立针对个人身份的核实要求与内容。

一言以蔽之，即相关金融机构在法人客户的实益所有人身份识别工作方面，必须达到资料收集完善、身份核实有效以及记录完整存档的标准。

Q: Are there any changes to the AML program requirements for covered financial institutions in the Rule?

Q: 对于需要执行新规定的金融机构来说，新规在反洗钱合规项目的要求方面做了哪些主要的修订？

A: Yes. The CDD Rule amends the AML program requirements for each covered financial institution to explicitly require covered institutions to implement and maintain appropriate risk-based procedures for conducting ongoing customer due diligence, to include:

Understanding the nature and purpose of the customer relationships; and

Conducting ongoing monitoring to identify and report suspicious transactions and, on a risk basis, to maintain and update customer information.

A: 新规定对于相关金融机构在反洗钱合规项目方面的调整主要体现在，经过政策调整，相关金融机构应当基于风险为本这一原则，并相应地落实和维护客户尽职调查的持续性流程，包括：

理解客户关系的业务目的与状况；

持续监控客户账户；

及时报告可疑交易；

适时维护和更新客户资料信息。

A covered financial institution’s AML program must include, at a minimum: (1) a system of internal controls; (2) independent testing; (3) designation of a compliance officer or individual(s) responsible for day-to-day compliance; (4) training for appropriate personnel; and (5) appropriate risk-based procedures for conducting ongoing CDD to understand the nature and purpose of customer relationships and to conduct ongoing monitoring to identify and report suspicious transactions, and, on a risk basis, to maintain and update customer information.

基于此，对于相关金融机构而言，新规定下的反洗钱合规项目至少应当包括：

内部控制体系；

独立的交易测试；

任命合规负责人或相关承担日常业务合规的职责；

针对员工开展必要的培训；

基于风险为本的原则，完善各机构的客户尽职调查流程，以掌握客户关系特点与业务需求、持续监控、及时报告可疑交易，并根据风险水平更新客户信息。

Q: Must a covered financial institution’s procedures for identifying and verifying the identity of beneficial owners of legal entity customers be identical to its customer identification program?

Q: 对于需要执行新规定的金融机构来说，其被要求所建立的法人客户实益所有人身份识别与核实流程可以视为与其客户身份识别合规项目等同吗？

A: No. However, the CDD Rule requires that the procedures, at a minimum, contain the same elements as required for verifying the identity of customers that are individuals under the applicable CIP rule. However, financial institutions may use photocopies or other reproductions of identification documents in the case of documentary verification.

A:不完全等同，虽然新规定下的尽职调查流程至少涵盖了客户身份识别项目要求的相关内容，但执行新规定的金融机构可以在资料核实过程中使用并接受复印件或文件复制品。

Q: Are covered financial institutions required to collect any information about beneficial ownership from the legal entity customer?

Q: 对于需要执行新规定的金融机构来说，是不是应当收集法人客户实益所有人的所有信息与资料？

A: Yes. Covered financial institutions must collect information on individuals who are beneficial owners of a legal entity customer in addition to the information they are required to collect on the customer under the CIP requirement.

A: 答案是肯定的。开展法人客户实益所有人身份识别和核实工作时，除了客户身份识别项目的一般性要求之外，还需要针对相关的个人进行信息与资料的收集。

Q: Who is a beneficial owner?

Q: “实益所有人”的定义是什么？

A: The Rule defines beneficial owner as each of the following:

Each individual, if any, who, directly or indirectly, owns 25% or more of the equity interests of a legal entity customer (i.e., the ownership prong); and

A single individual with significant responsibility to control, manage, or direct a legal entity customer, including an executive officer or senior manager (e.g., a Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, Managing Member, General Partner, President, Vice President, or Treasurer); or any other individual who regularly performs similar functions (i.e., the control prong). This list of positions is illustrative, not exclusive, as there is significant diversity in how legal entities are structured.

Under this definition, a legal entity will have a total of between one and five beneficial owners (i.e., one person under the control prong and zero to four persons under the ownership prong).

A: 新规下，对于实益所有人的定义如下

任何一名个人，直接或间接地拥有法人客户权益25%或更多的(即拥有权益最多的人)；

任何一名个人，对于法人客户有着显著的、直接地控制或管理的，包括高级管理层(比如首席执行官、首席财务官、首席营运官、管理成员、普通合伙人、总经理、副总经理以及财务主管等)；或者其他任何承担类似职能的个人。

由于不同法人实体在组织架构方面的显著区别，因此，上述人员名单并非详尽无缺，仅作为向相关机构解释之用。

Q: Are covered financial institutions required to obtain information directly from the beneficial owners of legal entity customers?

Q:对于需要执行新规定的金融机构来说，是不是必须直接从法人客户那里说去实益所有人身份识别的有关资料与信息？

A: No. The Rule requires financial institutions to obtain information about the beneficial owners of a legal entity from the individual seeking to open a new account at the covered financial institution on behalf of the legal entity customer. This individual could, but would not necessarily, be a beneficial owner.

A: 并非如此，当法人客户申请开立新账户时，相关实益所有人的资料信息应当从代表该客户办理账户业务的个人处获取。无论该名个人是否是实益所有人。

Q: What types of information are covered institutions required to collect on the beneficial owners of legal entity customers?

Q:对于需要执行新规定的金融机构来说，开展法人客户实益所有人身份识别与核实时，应当收集获取哪些资料和信息？

A: As with CIP for individual customers, covered financial institutions must collect from the legal entity customer the name, date of birth, address, and social security number or other government identification number (passport number or other similar information in the case of foreign persons) for individuals who own 25% or more of the equity interest of the legal entity (if any), and an individual with significant responsibility to control/manage the legal entity at the time a new account is opened.

A: 如同个人客户的身份识别一样，相关金融机构必须在新帐户开立时，获取实益所有人的姓名、生日、地址、社会保险号码或其他任何官方性质的身份号码 (如果是外国个人，则可以是护照号码或其他类似信息) 。所谓实益所有人指的即是直接或间接地拥有法人客户权益25%或更多的或对于法人客户有着显著的、直接地控制或管理的那些个人。

Q: May a legal entity provide the identification of a nominee owner in response to a financial institution’s request for the identification of a beneficial owner?

Q:法人实体可以提供代理人的身份识别资料作为金融机构关于实益所有人身份的核实资料吗？

A: No. As stated in the preamble to the Rule, FinCEN intends that the legal entity customer identify its ultimate beneficial owner or owners and not “nominees” or “straw men.” FinCEN reiterates that it is the responsibility of the legal entity customer to identify its ultimate beneficial owners and that the financial institution may rely upon the information provided, unless the institution has reason to question its accuracy.

A: 当然不可以，正如同FinCEN在新规定前言部分明确的，所谓的法人客户身份识别指的是针对最终实益所有人或控制人身份的穿透性核实，而不应当再仅仅流于形式和浮于表面，因此不可以只提供代理人的身份资料。FinCEN再三强调，除非相关金融机构可以自行确认准确性，否则任何法人实体都有义务提供其最终实益所有人的资料与信息，而金融机构则必须基于这些开展其尽职调查工作。

Q: What types of individuals satisfy the definition of a person with “significant responsibility to control, manage, or direct a legal entity customer?”

Q: 所谓“对于法人客户有着显著的、直接地控制或管理的个人”具体指的是哪类人群？

A: Under the Rule, a legal entity must provide information on a control person with “significant responsibility to control, manage, or direct the company.” The rule also provides examples of the types of positions that could qualify, including “[a]n executive officer or senior manager (e.g., a Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, Managing Member, General Partner, President, Vice President, or Treasurer).” FinCEN’s expectation is that the control person identified must be a high-level official in the legal entity, who is responsible for how the organization is run, and who will have access to a range of information concerning the day-to-day operations of the company. The list of positions is illustrative, not exclusive.

A: 该条规定的要求，指的是法人实体必须提供对其有着显著控制权管理权的人士之信息。新规中也列举了一些人员类型 - -首席执行官、首席财务官、首席营运官、管理成员、普通合伙人、总经理、副总经理以及财务主管等。FinCEN的监管期望在于，所谓控制人身份识别是针对那些高级管理人士或承担了组织运转并有权主宰日常运营的人士开展的。当然，因为企业的组织架构类型多有差异，FinCEN在新规中也并没有穷举该类型名单。

Q: How is “account” defined in the CDD Rule?

Q: 新规定中的“账户”指的是什么？

A: In order to maintain consistency with CIP, FinCEN added to the CDD Rule the same definition of the term “account” that is in the CIP rules for banks, brokers or dealers in securities, mutual funds, and futures commission merchants and introducing brokers in commodities.

A： FinCEN在尽职调查新规定中，使用与联邦管理的银行、联邦担保的信用社、共同基金、证券经销商、期货代销商、商品中介经销商等行业的客户身份识别项目规定中一致的“账户”定义。

Q: What is a new account?

Q:新规定中的“新账户”指的是什么？

A: The Rule defines a new account as each account opened at a covered financial institution by a legal entity customer on or after the May 11, 2018 applicability date.

A: 新规定中的“新账户”系指自2018年5月11日之后，相关金融机构为法人客户开立的任何账户。

Q: Does a covered financial institution have to obtain beneficial information on existing accounts?

Q: 对于存量账户，相关金融机构是否需要获取受益人信息及资料？

A: No. The rule does not cover existing accounts that were opened before the applicability date.

A: 暂不需要，该新规定暂不适用2018年5月11日之前所开立的存量账户。

Q: Are there any other type of accounts that are not covered by the CDD Rule?

Q: 不适 47 32345 47 15290 0 0 3623 0 0:00:08 0:00:04 0:00:04 3624该尽职调查新规定的账户类型有哪些？

A: Yes. Subject to certain limitations, covered financial institutions are also not required to identify and verify the identity of the beneficial owner(s) of a legal entity customer when the customer opens any of the following four categories of accounts:

A: 由于一些客观原因的限制，相关金融机构无需在客户开立下列类型账户时，进行实益所有人的身份识别及核实：

Accounts established at the point-of-sale to provide credit products, solely for the purchase of retail goods and/or services at these retailers, up to a limit of $50,000;

限额在50000美元以下，由零售商开立用于信用产品POS结算的账户；

Accounts established to finance the purchase of postage and for which payments are remitted directly by the financial institution to the provider of the postage products;

金融机构直接汇划的，由邮政服务商开立用于邮政资费结算的账户；

Accounts established to finance insurance premiums and for which payments are remitted directly by the financial institution to the insurance provider or broker; and

金融机构直接汇划的，由保险经销商开立用于保费结算的账户；

Accounts established to finance the purchase or lease of equipment and for which payments are remitted directly by the financial institution to the vendor or lessor of this equipment.

金融机构直接汇划的，由设备供应商/租赁公司开立用于设备销售/租赁费用结算的账户；

These exemptions will not apply under either of the following two circumstances:

if the accounts are transaction accounts through which a legal entity customer can make payments to, or receive payments from, third parties.

if there is the possibility of a cash refund for accounts opened to finance purchase of postage, insurance premium, or equipment leasing. If there’s the possibility of a cash refund, the financial institution must identify and verify the identity of the beneficial owner(s) either at the initial remittance, or at the time such refund occurs.

上述账户属于以下两种之一的情况时，可以不适用尽职调查新规定：

该法人实体的账户用于与第三方进行款项收支的；

用于相关邮政资费、保费、设备租赁费用结算的账户有可能发生现金退款的，那么，如果出现了现金退款情况，相关金融机构则必须针对原始付款人进行实益所有人身份的识别与核实。

Q: Must covered financial institutions collect beneficial ownership information on all of the beneficial owners of a legal entity customer?

Q: 相关金融机构必须收集法人客户所有实益所有人的身份信息与资料吗？

A: Covered financial institutions must collect and verify the beneficial ownership information of each person who meets the definition under the ownership prong, and of one person under the control prong. Under the ownership prong, covered financial institutions are required to collect the beneficial ownership information only for each individual who owns directly or indirectly 25% or more of the equity interest of a legal entity and under the control prong, for one individual with significant responsibility to control, manage, or direct the entity. However, the rule recognizes that there may be instances when no one individual owns 25% or more of the equity interest of the legal entity; in such instances, the financial institution is still required to collect the required information for one individual who controls, manages, or directs the legal entity customer.

A：相关金融机构对于符合权益所有份额标准或显著控制/管理的人士进行身份识别与核实。在权益所有份额方面，标准是直接或间接地拥有25%或更多的实益所有人；在控制管理便准方面，则是那些进行着重要的、直接地控制/管理的人士。然而，实务中，有可能某个法人实体中没有任何一名个人拥有超过25%所有权的，那么，在此种情况下，相关的金融机构则必须获取那些对企业有着显著的直接控制权/管理权的人士的信息与资料。

Q: Are covered financial institutions required to use the Certification Form that is in Appendix A of the final CDD Rule?

Q: 相关金融机构需要使用尽职调查新规定附件A中的格式作为《证实书》吗？

A: No. The Certification Form is provided as an optional form that financial institutions may use to obtain the required beneficial ownership information. Financial institutions may choose to comply by using the sample Certification Form, using the institution’s own forms, or any other means that complies with the substantive requirements of this obligation.

A: 无需。该《证实书》仅仅是提供给相关金融机构的一个选择，各机构在进行实益所有人信息收集时，可以根据情况使用机构自定义的格式，或其他任何实质上符合政策规定要求的格式。

Q: Who is a legal entity customer?

Q: 所谓的“法人实体客户”指的是什么？

A: The Rule defines a legal entity customer as a corporation, limited liability company, other entity created by the filing of a public document with a Secretary of State or similar office, ageneral partnership, and any similar entity formed under the laws of a foreign jurisdiction that opens an account. The definition also includes limited partnerships, business trusts that are created by a filing with a state office, and any other entity created in this manner.

A legal entity customer does not include sole proprietorships, unincorporated associations, or natural persons opening accounts on their own behalf.

A：新规定下的法人实体客户，指的是企业、有限责任公司或者其他各类根据美国政府机构要求进行公示登记后成立的实体，以及合伙制企业和在外国司法管辖下成立的类似实体。同时，该定义也包括有限合伙制企业、经政府机构登记成立的企业信托和类似的其他实体。

Q: Are there any entities that are excluded from the definition of the legal entity customer and for which a covered financial institutions is not required to obtain beneficial ownership information?

Q：不属于法人实体定义的企业类型有哪些，也就是无需相关金融机构进行实益所有人身份识别和核实的情形又是怎样的？

A: Yes. The CDD Rule excludes from the definition of legal entity customer certain entities that are subject to Federal or State regulation and for which information about their beneficial ownership and management is available from the Federal or State agencies, such as:

A: 根据有关法律法规，FinCEN将那些可以通过政府监管机构获知实益所有人信息的实体排除在新规定的法人客户定义之外，比如：

Financial institutions regulated by a Federal functional regulator or a bank regulated by a State bank regulator;

由联邦或美国政府监管的金融机构；

Certain exempt persons for purposes of the currency transactions reporting obligations:

被免除现金交易报告义务的人士：

o A department or agency of the United States, of any State, or of any political subdivision of a State;

o 美国国家或州政府机构或其分支；

o Any entity established under the laws of the United States, or any State, or of any political subdivision of any State, or under an interstate compact;

o 依照美国国家或州法律以及州际协定成立的政治实体或其分支；

o Any entity (other than a bank) whose common stock or analogous equity interests are listed on the New York, American, or NASDAQ stock exchange;

o 任何实体(包括银行在内)的普通股或类似资本权益在纽约证券交易所或纳斯达克上市的；

o Any entity organized under the laws of the United States or of any State at least 51% of whose common stock or analogous equity interests are held by a listed entity;

o 任何依照美国国家/州法律成立的实体，且其超过51%的普通股或类似资本权益已上市的。

Issuers of securities registered under section 12 of the Securities Exchange Act of 1934 (SEA) or that is required to file reports under 15(d) of that Act;

依照《1934年美国证券交易法》履行报告义务的证券发行人；

An investment company, as defined in section 3 of the Investment Company Act of 1940, registered with the U.S. Securities and Exchange Commission (SEC);

依照《1940年美国投资公司法案》在美国证券交易委员会登记的投资公司；

An SEC-registered investment adviser, as defined in section 202(a)(11) of the Investment Advisers Act of 1940;

符合《1940年美国投资顾问法案》规定，在美国证券交易委员会登记的投资顾问；

An exchange or clearing agency, as defined in section 3 of the SEA, registered under section 6 or 17A of that Act;

符合《1934年美国证券交易法》规定，登记成立的清算机构；

Any other entity registered with the SEC under the SEA;

任何依照《1934年美国证券交易法》规定在美国证券交易委员会登记成立的实体；

A registered entity, commodity pool operator, commodity trading advisor, retail foreign exchange dealer, swap dealer, or major swap participant, defined in section 1a of the Commodity Exchange Act, registered with the Commodity Futures Trading Commission;

依照《1936年美国商品交易法案》规定在商品期货交易委员会登记成立的商品基金经理、商品交易顾问、零售外汇交易商、互换交易商以及互换交易主要参与者；

A public accounting firm registered under section 102 of the Sarbanes-Oxley Act.

依照《2002年萨班斯法案》成立的会计师事务所。

Additional regulated entities:

A bank holding company, as defined in section 2 of the Bank Holding Company Act of 1956 (12 USC 1841) or savings and loan holding company, as defined in section 10(n) of the Home Owners’ Loan Act (12 USC 1467a(n));

A pooled investment vehicle operated or advised by a financial institution excluded from the definition of legal entity customer under the final CDD rule;

其他依法成立的实体：

依照《1956年美国银行控股公司法案》登记成立的银行控股公司、储蓄与贷款业务控股公司；

由金融机构承担运营或顾问的集合投资基金；

An insurance company regulated by a State;

A financial market utility designated by the Financial Stability Oversight Council under Title VIII of the Dodd-Frank Wall Street Reform and Customer Protection Act of 2010;

依法成立的保险公司；

依据《2010多德-华尔街改革和消费者保护法案》由金融稳定监管委员会指定的金融市场公用事业公司；

Excluded Foreign Entities:

A foreign financial institution established in a jurisdiction where the regulator of such institution maintains beneficial ownership information regarding such institution;

A non-U.S. governmental department, agency or political subdivision that engages only in governmental rather than commercial activities; and

Any legal entity only to the extent that it opens a private banking account subject to 31 CFR 1010.620.

被排除在外的外国实体：

由外国监管机构维护更新实益所有人信息的外国金融机构；

具有商业活动外国政治实体、机构及其在美各州分支；

符合《美国联邦法律》31编1010.620款规定的仅开立私人银行账户的法人实体。

致各位读者：如果您喜欢这里的文章，欢迎后台留言或发送电子邮件至[e-mail]告诉我们，一起享受学习与分享之乐趣。同时，本公众号发布的所有文章与翻译仅为学术研究及专业探讨之用途，不代表任何机构的政策制度流程以及业务执行标准。