vqf_902_4.typ (20208B)
1 // VQF 902.4 Risk Profile AMLA Template 2 // Pass JSON data as content dictionary 3 #import "@taler-exchange/common:0.0.0": vqflogo, pointingfinger, checkbox 4 5 #let form(data) = { 6 set page( 7 paper: "a4", 8 margin: (left: 2cm, right: 2cm, top: 2cm, bottom: 2.5cm), 9 footer: context [ 10 #grid( 11 columns: (1fr, 1fr), 12 align: (left, right), 13 text(size: 8pt)[ 14 VQF doc. No. 902.4#linebreak() 15 Version of 17 July 2020 16 ], 17 text(size: 8pt)[ 18 Page #here().page() of #counter(page).final().first() 19 ] 20 ) 21 ] 22 ) 23 24 set text(font: "Liberation Sans", size: 10pt) 25 set par(justify: false, leading: 0.65em) 26 27 // Helper function to get value or empty string 28 let get(key, default: "") = { 29 data.at(key, default: default) 30 } 31 32 // Header 33 align(center, text(size: 11pt, weight: "bold")[CONFIDENTIAL]) 34 35 v(0.5em) 36 37 grid( 38 columns: (50%, 50%), 39 gutter: 1em, 40 vqflogo(), 41 align(right)[ 42 #table( 43 columns: (1fr, 1fr), 44 stroke: 0.5pt + black, 45 inset: 5pt, 46 align: (left, left), 47 [VQF member no.], [AMLA File No.], 48 [#get("VQF_MEMBER_NUMBER")], [#get("FILE_NUMBER")] 49 ) 50 ] 51 ) 52 53 v(1em) 54 55 align(left, text(size: 14pt, weight: "bold")[Risk Profile AMLA]) 56 57 v(0.3em) 58 59 text(size: 9pt, style: "italic")[Evaluation of business relationship with increased risk and definition of criteria for transaction monitoring] 60 61 v(-1em) 62 line(length:100%) 63 64 grid( 65 columns: (auto, 1fr), 66 gutter: 0.5em, 67 align: (left, left), 68 pointingfinger(), 69 text(size: 9pt)[ 70 The member performs additional clarifications if the business relationship or the transaction is classified as increased risk (Art. 56 SRO Regulations) 71 ] 72 ) 73 74 v(1em) 75 76 table( 77 columns: (20%, 80%), 78 stroke: 0.5pt + black, 79 inset: 5pt, 80 [Customer#footnote([Pursuant identification form (VQF doc. Nr. 902.1) numeral 1.]):], 81 [#get("CUSTOMER_NAME")] 82 ) 83 84 v(0.5em) 85 86 text(weight: "bold")[This form was completed by:] 87 88 v(0.3em) 89 90 table( 91 columns: (20%, 80%), 92 stroke: 0.5pt + black, 93 inset: 5pt, 94 align: (left, left), 95 [Full name], [#get("AML_STAFF_NAME")], 96 [Date], [#get("FILING_DATE")], 97 ) 98 99 v(1.5em) 100 101 // Section 1: PEP Check 102 [= 1. Evaluation of politically exposed persons (PEP-Check)] 103 104 v(0.5em) 105 106 grid( 107 columns: (auto, 1fr), 108 gutter: 0.5em, 109 align: (left, left), 110 pointingfinger(), 111 text(size: 9pt)[ 112 This evaluation has to be completed by all members for every business relationship. 113 ] 114 ) 115 116 v(1em) 117 118 let pep_foreign = get("PEP_FOREIGN") 119 let pep_domestic = get("PEP_DOMESTIC") 120 let pep_intl = get("PEP_INTERNATIONAL_ORGANIZATION") 121 let any_pep = pep_foreign or pep_domestic or pep_intl 122 let pep_high_risk = get("PEP_HIGH_RISK") 123 124 block(breakable: false)[ 125 #table( 126 columns: (40%, 60%), 127 stroke: 0.5pt + black, 128 inset: 5pt, 129 [#underline([Foreign PEP])#footnote[Definition see Art. 7 lit. g numeral 1 SRO Regulations.] 130 \ #v(1em) 131 Is the customer, the beneficial owner or the controlling person or authorised representative a foreign PEP or closely related to such a person?], 132 [#grid( 133 columns: (auto, 1fr), 134 gutter: 0.5em, 135 checkbox(not pep_foreign), [No], 136 checkbox(pep_foreign), [#grid( 137 columns: (auto, auto, auto), 138 gutter: 0.5em, 139 [Yes], 140 [$=>$], 141 [Classification of the business 142 \ as increased risk is #underline([compulsory]).])], 143 )], 144 145 146 [#underline( 147 [Domestic PEP#footnote[Definition see Art. 7 lit. g numeral 2 SRO Regulations.] 148 and PEP of International Organisations#footnote[Definition see Art. 7 lit. g numeral 3 SRO Regulations.]] 149 ) 150 \ #v(1em) 151 Is the customer, the beneficial owner or the controlling person or authorised representative a domestic PEP or PEP in International Organisations or closely related to such a person?], 152 [#grid( 153 columns: (auto, 1fr), 154 gutter: 0.5em, 155 checkbox(not (pep_domestic or pep_intl)), [No], 156 checkbox(pep_domestic or pep_intl), [#grid( 157 columns: (auto, auto, auto), 158 gutter: 0.5em, 159 [Yes], 160 [$=>$], 161 [Is a risk criterion pursuant to numeral 3 subsequently increased? 162 #grid( 163 columns: (auto, 1fr), 164 gutter: 0.5em, 165 checkbox(not pep_high_risk), [No], 166 checkbox(pep_high_risk), [#grid( 167 columns: (auto, auto, auto), 168 gutter: 0.5em, 169 [Yes], 170 [$=>$], 171 [Classification of the business relationship as increased risk is #underline([compulsory])] 172 )] 173 )], 174 )] 175 )] 176 ) 177 #if ("" == get("PEP_ACCEPTANCE_DATE")) [ 178 The decision of the Senior executive body on the acceptance of a business relationship 179 with a PEP was #underline([not]) obtained. 180 ] else [ 181 The decision of the Senior executive body on the acceptance of a business relationship 182 with a PEP was obtained on #underline([#get("PEP_ACCEPTANCE_DATE")]). 183 ] 184 ] 185 186 v(2em) 187 pagebreak() 188 // Section 2: High Risk Country 189 [= 2. Evaluation "high risk" or non-cooperative country] 190 191 v(0.5em) 192 193 grid( 194 columns: (auto, 1fr), 195 gutter: 0.5em, 196 align: (left, left), 197 pointingfinger(), 198 text(size: 9pt)[ 199 This evaluation has to be completed by all members for each business relationship. 200 ] 201 ) 202 203 v(1em) 204 205 let high_risk = get("HIGH_RISK_COUNTRY") 206 207 block(breakable: false)[ 208 #table( 209 columns: (40%, 60%), 210 stroke: 0.5pt + black, 211 inset: 5pt, 212 [#underline(["High risk" or non-cooperative country]) 213 #v(1em) 214 Is the customer, the beneficial owner or the controlling person or authorised representative in a country considered by the FATF *"high risk"* or *non-cooperative* and for which FATF requires *increased diligence*?], 215 [#grid( 216 columns: (auto, 1fr), 217 gutter: 0.5em, 218 checkbox(not high_risk), [No], 219 checkbox(pep_foreign), [#grid( 220 columns: (auto, auto, auto), 221 gutter: 0.5em, 222 [Yes], 223 [$=>$], 224 [Classification of the business 225 \ as increased risk is #underline([compulsory]).])], 226 )], 227 ) 228 #if ("" == get("COUNTRY_RISK_ACCEPTANCE_DATE")) [ 229 The decision of the Senior executive body on the acceptance of such a business relationship 230 was #underline([not]) obtained. 231 ] else [ 232 The decision of the Senior executive body on the acceptance of a such a business relationship 233 was obtained on #underline([#get("COUNTRY_RISK_ACCEPTANCE_DATE")]). 234 ] 235 ] 236 237 v(2em) 238 239 // Section 3: Business Relationship Risk 240 [= 3. Evaluation of business relationship risk] 241 242 v(0.5em) 243 244 grid( 245 columns: (auto, 1fr), 246 gutter: 0.5em, 247 align: (left, left), 248 pointingfinger(), 249 text(size: 9pt)[ 250 This evaluation has to be completed by all members who have in total more than 20 customers for every business relationship. At least two risk categories have to be chosen and assessed. 251 ] 252 ) 253 254 v(1em) 255 256 // Country Risk (Nationality) 257 let nat_types = get("COUNTRY_RISK_NATIONALITY_TYPE", default: ()) 258 let nat_level = get("COUNTRY_RISK_NATIONALITY_LEVEL") 259 260 block(breakable: false)[ 261 #text(size: 10pt, weight: "bold")[a) Country risk#footnote[Risk 0 = Risk Classification "Low"; Risk 1 = Risk Classification "Medium"; Risk 2 = Risk Classification "High".] (nationality)] 262 263 #v(0.5em) 264 265 #table( 266 columns: (35%, 65%), 267 stroke: 0.5pt + black, 268 inset: 5pt, 269 [#checkbox(false) *Domicile/residential address:* 270 #grid( 271 columns: (1em, auto, 1fr), 272 inset: 1pt, 273 [], 274 checkbox(nat_types.contains("DOMICILE_CUSTOMER")), 275 [Customer], 276 [], 277 checkbox(nat_types.contains("DOMICILE_OWNER")), 278 [Beneficial owner of the assets], 279 [], 280 checkbox(nat_types.contains("DOMICILE_CONTROLLING")), 281 [Controlling person], 282 ) 283 \ #checkbox(false) *Nationality:* 284 #grid( 285 columns: (1em, auto, 1fr), 286 gutter: 0.3em, 287 [], 288 checkbox(nat_types.contains("NATIONALITY_CUSTOMER")), 289 [Customer], 290 [], 291 checkbox(nat_types.contains("NATIONALITY_OWNER")), 292 [Beneficial owner of the assets], 293 )], 294 [#grid( 295 columns: (auto, 1fr), 296 inset: 1em, 297 stroke: 0.5pt + black, 298 [0], 299 [#checkbox(nat_level == "LOW") 300 Risk 0 acc. to VQF country list (VQF doc. no. 902.4.1)], 301 [1], 302 [#checkbox(nat_level == "MEDIUM") 303 Risk 1 acc. to VQF country list (VQF doc. no. 902.4.1)], 304 [2], 305 [#checkbox(nat_level == "HIGH") 306 Risk 2 acc. to VQF country list (VQF doc. no. 902.4.1)], 307 )] 308 )] 309 310 v(1em) 311 312 // Country Risk (Business) 313 let bus_types = get("COUNTRY_RISK_BUSINESS_TYPE", default: ()) 314 let bus_level = get("COUNTRY_RISK_BUSINESS_LEVEL") 315 316 block(breakable: false)[ 317 #text(size: 10pt, weight: "bold")[b) Country risk (business activity)] 318 319 #v(0.5em) 320 321 #table( 322 columns: (35%, 65%), 323 stroke: 0.5pt + black, 324 inset: 5pt, 325 [*Place of business activity:* 326 #grid( 327 columns: (1em, auto, 1fr), 328 gutter: 0.3em, 329 [], 330 checkbox(bus_types.contains("CUSTOMER")), 331 [Customer], 332 [], 333 checkbox(bus_types.contains("OWNER")), 334 [Beneficial owner of the assets], 335 )], 336 [#grid( 337 columns: (auto, 1fr), 338 inset: 1em, 339 stroke: 0.5pt + black, 340 [0], 341 [#checkbox(bus_level == "LOW") 342 Risk 0 acc. to VQF country list (VQF doc. no. 902.4.1)], 343 [1], 344 [#checkbox(bus_level == "MEDIUM") 345 Risk 1 acc. to VQF country list (VQF doc. no. 902.4.1)], 346 [2], 347 [#checkbox(bus_level == "HIGH") 348 Risk 2 acc. to VQF country list (VQF doc. no. 902.4.1)], 349 )] 350 )] 351 352 v(1em) 353 354 // Country Risk (Payments) 355 let pay_types = get("COUNTRY_RISK_PAYMENT_TYPE", default: ()) 356 let pay_level = get("COUNTRY_RISK_PAYMENTS_LEVEL") 357 358 block(breakable: false)[ 359 #text(size: 10pt, weight: "bold")[c) Country risk (payments)] 360 361 #v(0.5em) 362 363 #table( 364 columns: (35%, 65%), 365 stroke: 0.5pt + black, 366 inset: 5pt, 367 [*Country of origin and destination of frequent payments (if known):* 368 #grid( 369 columns: (1em, auto, 1fr), 370 gutter: 0.3em, 371 [], 372 checkbox(bus_types.contains("CUSTOMER")), 373 [Customer], 374 [], 375 checkbox(bus_types.contains("OWNER")), 376 [Beneficial owner of the assets], 377 )], 378 [#grid( 379 columns: (auto, 1fr), 380 inset: 1em, 381 stroke: 0.5pt + black, 382 [0], 383 [#checkbox(pay_level == "LOW") 384 Risk 0 acc. to VQF country list (VQF doc. no. 902.4.1)], 385 [1], 386 [#checkbox(pay_level == "MEDIUM") 387 Risk 1 acc. to VQF country list (VQF doc. no. 902.4.1)], 388 [2], 389 [#checkbox(pay_level == "HIGH") 390 Risk 2 acc. to VQF country list (VQF doc. no. 902.4.1)], 391 )] 392 )] 393 394 v(1em) 395 396 397 398 // Industry Risk 399 let ind_types = get("INDUSTRY_RISK_TYPE", default: ()) 400 let ind_level = get("INDUSTRY_RISK_LEVEL") 401 402 block(breakable: false)[ 403 #text(size: 10pt, weight: "bold")[d) Industry risk] 404 405 #v(0.5em) 406 407 #table( 408 columns: (35%, 65%), 409 stroke: 0.5pt + black, 410 inset: 5pt, 411 [*Nature of customer's business activity:* 412 #grid( 413 columns: (1em, auto, 1fr), 414 gutter: 0.3em, 415 [], 416 checkbox(ind_types.contains("CUSTOMER")), 417 [Customer], 418 [], 419 checkbox(ind_types.contains("OWNER")), 420 [Beneficial owner of the assets], 421 )], 422 [#grid( 423 columns: (auto, 1fr), 424 inset: 0.5em, 425 stroke: 0.5pt + black, 426 [0], 427 [#grid( 428 columns: (auto, 1fr), 429 inset: 0.2em, 430 [#checkbox(ind_level == "TRANSPARENT")], 431 [Clearly defined, transparent, easily comprehensible business activity well known to the member])], 432 [1], 433 [#grid( 434 columns: (auto, 1fr), 435 inset: 0.2em, 436 [#checkbox(ind_level == "HIGH_CASH_TRANSACTION")], 437 [Business activity with a high level of cash transactions], 438 [#checkbox(ind_level == "NOT_WELL_KNOWN")], 439 [Business activity not well known to the member])], 440 [2], 441 [#grid( 442 columns: (auto, 1fr), 443 inset: 0.2em, 444 [#checkbox(ind_level == "HIGH_RISK_TRADE")], 445 [Trade in munitions/arms, raw gem stones/diamonds, jewellery, international trade in exotic animals, casino and lottery business, trade in erotic wares], 446 [#checkbox(ind_level == "UNKNOWN_INDUSTRY")], 447 [Member has no personal knowledge of the customer's industry])] 448 )] 449 )] 450 451 v(1em) 452 453 // Contact Risk 454 let contact_level = get("CONTACT_RISK_LEVEL") 455 block(breakable: false)[ 456 #text(size: 10pt, weight: "bold")[e) Contact risk] 457 458 #v(0.3em) 459 #table( 460 columns: (35%, 65%), 461 stroke: 0.5pt + black, 462 inset: 5pt, 463 [*Type of contact to the customer/beneficial owner of the assets.*], 464 [#grid( 465 columns: (auto, 1fr), 466 stroke: 0.5pt + black, 467 inset: 5pt, 468 [0], 469 [#grid( 470 columns: (auto, 1fr), 471 inset: 0.2em, 472 [#checkbox(contact_level == "LOW")], 473 [Personal acquaintance between member and customer/beneficial owner of the assets over several years (at least 2) prior to entering into the business relationship.], 474 )], 475 [1], 476 [#grid( 477 columns: (auto, 1fr), 478 inset: 0.2em, 479 [#checkbox(contact_level == "MEDIUM")], 480 [The customer/beneficial owner was not personally known to the member for several years (at least 2) prior to entering into the business relationship; however (a) no business was entered into in the absence of the customer/beneficial owner, or (b) the customer was at least introduced/brokered by a trusted third party.], 481 )], 482 [2], 483 [#grid( 484 columns: (auto, 1fr), 485 inset: 0.2em, 486 [#checkbox(contact_level == "HIGH")], 487 [The customer/beneficial owner was not personally known to the member and business was entered into in the absence of the former (relationship by correspondence) and the customer was not introduced/brokered by a trusted third party.], 488 )] 489 )] 490 )] 491 492 v(2em) 493 494 // Product Risk 495 let prod_level = get("PRODUCT_RISK_LEVEL", default: ()) 496 block(breakable: false)[ 497 #text(size: 10pt, weight: "bold")[f) Product risk] 498 499 #v(0.3em) 500 #table( 501 columns: (35%, 65%), 502 stroke: 0.5pt + black, 503 inset: 5pt, 504 [*Nature of services and products requested by the customer*], 505 [#grid( 506 columns: (auto, 1fr), 507 stroke: 0.5pt + black, 508 inset: 5pt, 509 [0], 510 [#grid( 511 columns: (auto, 1fr), 512 inset: 0.2em, 513 [#checkbox(prod_level.contains("EASY"))], 514 [Easy to understand, transparent services and products whose financial background is easy to comprehend and verify.], 515 )], 516 [1], 517 [#grid( 518 columns: (auto, 1fr), 519 inset: 0.2em, 520 [#checkbox(prod_level.contains("SOPHISTICATED"))], 521 [More sophisticated services/products whose financial background is not readily easy to comprehend and verify.], 522 )], 523 [2], 524 [#grid( 525 columns: (auto, 1fr), 526 inset: 0.2em, 527 [#checkbox(prod_level.contains("HIGH_OFFSHORE"))], 528 [Main focus on offshore business (especially: relationships with domiciliary companies or other such offshore organisations) #v(0.5em)], 529 [#checkbox(prod_level.contains("HIGH_COMPLEX"))], 530 [Complex structures in particular by using a domiciliary company with fiduciary shareholders in a non-transparent jurisdiction, without comprehensible reason or for the purpose of short-term asset placement #v(0.5em)], 531 [#checkbox(prod_level.contains("HIGH_PASSTHROUGH"))], 532 [The customer or beneficial owner of the assets has a large number of accounts with pass-through transactions (pass-through accounts) #v(0.5em)], 533 [#checkbox(prod_level.contains("HIGH_BACKGROUND"))], 534 [Complex services/products whose financial background can’t be understood or verified with considerable effort. #v(0.5em)], 535 [#checkbox(prod_level.contains("HIGH_FREQUENT_TMER"))], 536 [Frequent transactions with increased risks #v(0.5em)], 537 )] 538 )] 539 )] 540 541 v(2em) 542 543 544 // Summary Evaluation 545 text(size: 11pt, weight: "bold")[Overall assessment of the business relationship] 546 547 v(0.5em) 548 549 block( 550 fill: rgb("#f0f0f0"), 551 inset: 10pt, 552 width: 100%, 553 )[ 554 A business relationship is classified as increased risk if: 555 556 - Business relationship with PEP pursuant to numeral 1 (no exception possible) 557 - Relationship with a person from a "high risk" or non-cooperative country according to numeral 2 (no exceptions possible) 558 - Min. #underline[one] criterion pursuant to numeral 3 was assessed with #underline[risk 2] or min. #underline[two] criteria pursuant to numeral 3 were assessed with risk 1 (exception: justification by the member below why the business relationship overall does not have to be classified as increased risk despite the fact that individual risk criteria are increased). 559 ] 560 561 v(1em) 562 563 let risk_class = get("RISK_CLASSIFICATION_LEVEL") 564 let risk_class_low = "NO_HIGH_RISK" == risk_class 565 566 table( 567 columns: (40%, 60%), 568 stroke: 0.5pt + black, 569 inset: 5pt, 570 [Justification for differing risk assessment], 571 [#get("RISK_RATIONALE")], 572 [Risk classified], 573 [#grid( 574 columns: (auto), 575 gutter: 1em, 576 [#checkbox(risk_class_low) *Business relationship #underline[without] increased risk*], 577 [#checkbox(not risk_class_low) *Business relationship #underline[with] increased risk*], 578 )] 579 ) 580 581 v(0.5em) 582 583 if ("" == get("HIGH_RISK_ACCEPTANCE_DATE")) [ 584 The decision of the Senior executive body on the acceptance of a business relationship with increased risk was #underline([not]) obtained. 585 ] else [ 586 The decision of the Senior executive body on the acceptance of a business relationship with increased risk was obtained on #underline([#get("RISK_ACCEPTANCE_DATE")]). 587 ] 588 589 pagebreak() 590 591 [ 592 = 4. Criteria for identification of increased risk transactions (transaction monitoring) 593 594 == 4.1 Criteria 595 596 Classification as as increased risk is compulsory if: 597 598 + Transactions for which assets with an equivalent value of CHF 100'000.- or more are physically introduced at the beginning of the business relationship, either at once or in a staggered manner 599 + Money and asset transfers ("money transfer") whereby a single transaction or multiple transactions which appear to be related reach or exceed the amount of CHF 5,000.- 600 + Payments from or to a country that is considered to be "high risk" or non-cooperative by the FATF and for which increased diligence is required 601 602 == 4.2 Additional criteria defined by the member 603 604 #grid( 605 columns: (auto, 1fr), 606 gutter: 0.5em, 607 align: (left, left), 608 pointingfinger(), 609 text(size: 9pt)[ 610 All members have to define min. 1 additional criterion for every business relationship to identify unusual transactions#footnote[ 611 Possible criteria (Art. 59 para. 2 SRO Regulations): 612 - the amount of inflowing and outflowing assets; *or* 613 - type, volume and frequency of transactions usual to the business relationship (considerable variance would be unusual); *or* 614 - type, volume and frequency of transactions usual to comparable business relationships (considerable variance would be unusual); *or* 615 - description of expected transaction patterns which the client notify the member of (considerable variance would be unusual); *or* 616 - The country of origin or destination of payments, especially in the case of payments from or to a country considered by the FATF as "high risk" or non-cooperative.] 617 ] 618 ) 619 620 ] 621 622 grid( 623 columns: (100%), 624 stroke: 0.5pt + black, 625 inset: 5pt, 626 align: (left, left), 627 [#get("TRANSACTION_RISK_RULE")] 628 ) 629 630 v(2em) 631 632 text(size: 9pt, style: "italic")[⚠ *This form has to be updated immediately if changes occur.*] 633 }