Compliance: AML, KYC and sanctions

Wannan shi ne dalilin da ya sa bankuna ke bukatar su tabbatar da cewa sun cika ka’idojin da aka gindaya a kansu. Bankin da yake da wani shirin zuba jari mai kyau amma kuma yana da matsaloli wajen yaki da cin hanci da rashawa, zai yi wahala wajen samun lasisin aiki da kuma yin amfani da tsarin biyan kudi na kasa da kasa.

Ma'aunin duniya: FATF

The Financial Action Task Force sets the international standard in its 40 Recommendations. The current text, adopted in 2012, was last updated in October 2025. Countries implement the Recommendations through law, and the FATFand its regional bodies assess each country through mutual assessments.

An sanya su a cikin Littãfi mai tsanani.

Tara	Ma'anar
R.1	Ƙirƙirar da kuma aiwatar da wani tsari mai dorewa.
R.6 da R.7	Takunkumin kudi kan ta'addanci da yaduwa
R.10	Mai amfani da
R.11	Saukewa
R.12	Politically exposed persons
R.13	Correspondent banking
R.15	Fasahohin zamani, ciki har da kayayyakin aiki na zahiri
R.16	Tsarin biyan kuɗi, da aka fi sani da canja wurin waya
R.17 zuwa R.19	Dogara ga ɓangarorin uku, da na ciki kulawa, kasashe mafi girma-risk
R.20 da R.21	Bayanin zirga-zirgar da ake shakka da tipping-off
R.24 da R.25	Ɗauki nauyin da ya dace

The foundation is the risk-based approach in R.1. Measures should be proportional to the risks identified, which means more scrutiny for higher-risk customers and products and simplified measures where risk is demonstrably lower.

Ku san abokan cinikinku da masu biyan kuɗinku

Recommendation 10 ban shakka ya haramta asusun da ba'a san su ba da kuma asusun da ake amfani da su da sunaye marasa tushe. Yana bukatar CDD lokacin da ake kafa dangantaka ta kasuwanci, don aika-aikar lokaci zuwa lokaci sama da USD/EUR 15,000, idan akwai shakku game da tsaftace kudi ko tallafawa 'yan ta'adda, da kuma lokacin da cibiyar ke shakka game da bayanan shaidar da aka samu a baya.

Matakan CDD sun hada da:

1. Samun sanin mai amfani da kuma tabbatar da asalin mutum ta hanyar amfani da takardu masu aminci, masu mallakar kansu, bayanai ko bayanan.
2. Samun sanin mai mallakar amfani da kuma daukar matakan da suka dace don tabbatar da asalin, ciki har da fahimtar tsarin mallaka da kulawa na mutane masu zaman kansu da ayyuka.
3. Kuma lalle ne, haƙĩƙa, Allah Mai hikima ne, Mai jin ƙai.
4. Tattara da kuma bincike na zirga-zirga don tabbatar da cewa su ne daidai da sani na cibiyar na abokin ciniki, ciki har da, inda ya kamata, a kan tushen kuɗaɗen.

Idan wata kungiya ba za ta iya cika CDD, to, bai kamata a buɗe asusun ko ya kamata a ƙare dangantaka, kuma ya kamata a yi la'akari da shigar da rahoton ciniki mai shakka. A karkashin R.11, ciniki da CDD records dole ne a kiyaye na tsawon shekaru biyar aƙalla.

Enhanced due diligence

Enhanced due diligence (EDD) ya shafi inda hadari ne mafi girma. Ƙarattun masu haifar da su ne gine-ginen mallaka mai rikitarwa, kasuwancin kudi mai yawa, abokan ciniki waɗanda ke da alaƙa da ƙasashe masu haɗari, banki na musamman, da dangantaka ba ta fuska ba tare da tabbatarwa ba.

Beneficial ownership

A mai amfani ne mutum na halitta wanda a ƙarshe mallaki ko kula da wani abokin ciniki. R.24 buƙaci kasashe su tabbatar da cewa da isasshen, daidai da kuma up-to-date mai amfani da mallakar bayanai ne a iya samu ga hukumomi, ta hanyar wani rajista ko wata hanya daban. Shi ma ya haramta sabon shares mai ɗaukar da kuma buƙaci matakai kan amfani mara kyau na nominee shareholders da manajoji.

The EU sets a common threshold. Under the Anti-Money Laundering Regulation,a ownership interest means direct or indirect ownership of 25% or more of the shares, voting rights or other ownership interest in a corporate entity. Control through other means can also make a person a beneficial owner, and a 25% threshold does not remove the need to understand the full structure.

Politically exposed persons

A PEP shi ne wani wanda aka amince da shi tare da wani muhimmin aiki na jama'a, kamar shugaban kasa, tsohon dan siyasa, tsohon mai shari'a ko tsohon jami'in wata kamfani mai zaman kanta. 'Yan uwa da abokan hulɗar kusa an rufe su kuma.

Ga PEP na waje, R.12 ya buƙaci makarantu su:

1. Sunã da risk-manajanci na'urorin don tantance ko wani abokin ciniki ko mai amfani ne PEP.
2. Ka samu amincewa daga shugabannin ma'aikata don kafa ko ci gaba da dangantakar.
3. Ka yi aiki da hankali ka tabbatar da wurin samun arziki da kuma wurin samuwar kuɗaɗen.
4. Ƙirƙiri

Ga PEP na gida da mutane masu ayyuka masu kyau a cikin kungiyoyin kasa da kasa, waɗannan matakan suna aiki inda dangantakar ke da haɗari mafi girma.

Sanctions screening

A karkashin R.6, kasashe dole ne su daina "ba tare da jinkiri ba" kuɗaɗen mutane waɗanda Majalisar Ɗinkin Duniya ta amince da su don yaki da ta'addanci, kuma R.7 ta yi amfani da wannan ma'anar don tallafawa yaduwar kuɗaɗe.

Banks kuma yi amfani da 'yancin kai na hukuncin shari'a inda suke aiki. A cikin EU wadannan su ne dokoki na Majalisar. Banks da ke yin biyan kudi a wasu kudade dole ne kuma suyi la'akari da tsarin hukuncin da bankunansu masu alaƙa ke aiwatarwa, saboda wani biyan kuɗi wanda ya saba wa waɗannan dokokin za a hana a cikin layi.

A sanctions program covers:

1. Screening abokan ciniki, masu amfani da mallakar da kuma ɓangarorin da suka haɗa a onboarding da duk lokacin da jerin canje-canje.
2. Binciken biyan kuɗi, gami da sunayen ƙungiyoyi, bankuna, jiragen ruwa da wuraren, a lokacin gaskiya kafin aiwatarwa.
3. Manajan gargaɗi tare da shawarwarin takarda, hana duk wani jin dadin ƙarya da hanawa mai yawa.
4. Freezing and reporting matches to the competent authority.
5. Controls a kan evasion, kamar yadda stripping ko canjawa bayanin biya.

Transaction monitoring and suspicious activity reports

Binciken ciniki ya kwatanta aikace-aikacen abokin ciniki tare da bayanin martaba da ake tsammani da kuma da typologies sani. Bincike ne a kullum automated, tare da scenarios da matsaloli tuned zuwa bankin kansu abokin ciniki tsarin, da aka duba ta ma'aikatan nazari koyar.

A karkashin R.20 , wata kungiya da "shuka ko yana da dalilin da ya dace don shakka" cewa kudade ne na riba daga laifuffuka ko dangantaka da tallafawa 'yan ta'adda dole ne su gabatar da rahoto cikin gaggawa zuwa ga wani ɓangare na intelligence kudi.

R.21 kare ma'aikatan da rahoto a cikin kyakkyawar niyya kuma ya haramta tipping-off, wanda ke nufin bayyanawa ga mai amfani ko wasu cewa wani rahoto an shigar. A banki dole ne don haka gudanar da dangantaka mai amfani da hankali bayan shigarwa, ba tare da bayyana rahoton.

EU AML package da AMLA

EU ta amince da wani shirin a cikin 2024 wanda ke motsa mafi yawan dokoki daga umarni zuwa dokar da za a iya amfani da ita kai tsaye kuma yana samar da hukumar EU.

Instrument	Mene ne yake yi	Daidaita ranar
Regulación (UE) 2024/1624 (AMLR)	Single rulebook ga wajibi kungiyoyi: CDD, mai amfani da mallakar, PEP, rahoton, wani EU-wide iyaka kan kudi biyan ta hanyar 'yan kasuwa a kayayyaki da ayyuka na EUR 10,000	An yi amfani da shi daga 10 Yuli 2027, tare da wata rana ta baya ga wasu abubuwa
Directive (EU) 2024/1640 (AMLD6)	Hukumar Kula da Kasashe, FIUs, rajista na mallakar amfani, rajistan asusun banki	General transposition by 10 July 2027, with earlier dates for some articles
Regulation (EU) 2024/1620 (AMLA)	Creates the Anti-Money Laundering Authority, seated in Frankfurt am Main	An yi amfani da shi daga 1 Yuli 2025, tare da wasu littattafai da suka gabata

AMLA za ta yi kulawa kai tsaye da adadin da aka ƙayyade na cibiyoyin bashi masu haɗari mai yawa da kuma cibiyoyin kudi da ke aiki a kasashe mambobi shida ko fiye. Dokar ta bukaci farkon tsari na zaɓe don farawa da 1 Yuli 2027, kuma ta bayyana cewa kulawa kai tsaye na mahimman abubuwa waɗanda aka zaɓa ya kamata su fara a cikin 2028. Idan fiye da 40 na'urori suka cancanci a cikin wasan farko, AMLA ya kula da 40 wanda ke aiki a cikin mafi girman adadin Member States.

Ga sauran makarantu, masu kulawa na kasa suna ci gaba da rike da alhakin, tare da AMLA hadin gwiwa da kuma sanya dokoki na fasaha.

Dokar tafiya

Ka'idar tafiyar tana buƙatar bayanin biyan kuɗi game da mai farawa da mai karɓa don haɗuwa da canja wurin ta hanyar layin biyan kuɗi. Yana fitowa daga FATF R.16.

A cikin EU, Regulation (EU) 2023/1113 yana amfani daga 30 ga Disamba, 2024 don canja wurin kuɗaɗe da crypto-assets. Don canja wurin kuɗaɗe, ana buƙatar cikakkun bayanai game da mai biyan kuɗi da mai karɓar kudi a sama da EUR 1,000, tare da buƙatun haske don canja wurin ƙananan waɗanda ba a haɗa su ba.

The FATF gyara R.16 da kuma bayyanar da takardar a watan Yuni 2025, sake suna shi bayar da haske. Bisa ga CSSF's summary, sauye-sauye standardize da bayanai da ake bukata a cikin sakonni biyan, tabbatar da alhakin a duk fadin layin biyan, ƙara matakan da suka shafi cin hanci, misrouting da kuskure kamar yadda mai biya tabbatarwa, kuma za su yi tasiri a ƙarshen 2030.

Country risk and public lists

The FATF ya wallafa jerin biyu bayan kowace tattaunawa. At its June 2026 plenary, as summarised by Malta’s FIAU, the Democratic People’s Republic of Korea, Iran and Myanmar remained high-risk jurisdictions subject to a call for action. An kara Bosnia da Herzegovina da Iraki zuwa jerin jihohi masu kulawa, kuma an cire Algeria da Namibia.

The European Commission adopted amendments in December 2025 that added Russia, Bolivia and the British Virgin Islands with effect from 29 January 2026. EU obliged entities must apply enhanced due diligence to relationships and transactions involving listed countries.

Abin da masu kulawa ke tsammani daga wani banki mai sabon

1. A business-wide risk assessment covering customers, products, channels and countries, approved by the board.
2. A money laundering reporting officer with authority, resources and direct access to the board.
3. Ya rubuta dokoki da hanyoyida suka haɗu da tsarin onboarding na yanzu da kuma kulawa.
4. Ya yi gwajin tsarin domin tabbatar da asalin, bincike da kulawa, tare da rubuce-rubucen daidaitawa.
5. Koyarwa ga dukkan ma'aikatan, tare da koyarwar ƙwararru don ofishin gaba da amincewa.
6. Independent testing by internal audit or an external reviewer.
7. Consistency da shirin kasuwanci. Regulators kwatanta da AML tsari tare da abokan ciniki manufa da kasashe a cikin aikace-aikace, da kuma kalubale gaps.

A cikin littafin nan mai zuwa za a yi la'akari da banki na ma'aikata, inda ake gwajin waɗannan kulawa ta wasu bankuna da kuma masu kula.