金融機構防制洗錢及打擊資恐監理新趨勢 -從兆豐商銀遭重罰案談起

Abstract

兆豐國際商業銀行於2016年8月19日因防制洗錢及法令遵循等缺失，與美國紐約州金融署(NYDFS)達成協議簽署同意令(Consent Oder)，同意支付美金1.8億元罰款，鉅額罰款對臺灣造成極大的震撼，行政院更組成專案小組撤查，防制洗錢及打擊資恐一時之間成為顯學，金融機構紛紛採取各種強化措施，依DFS發布之新聞稿，DFS對兆豐銀行紐約分行檢查發現之缺失，包括兆豐商銀紐約分行法令遵循主管及防制洗錢人員對當地法規缺乏瞭解，且法令遵循主管同時負責業務經營，造成職務衝突等等缺失。金管會借鏡此事件，祭出許多監理措施。另為因應2018年第4季接受APG第3輪評鑑，依FATF四十項建議，就確認客戶身分、疑似洗錢申報及紀錄保存等要求，法務部修正「洗錢防制法」、制定「資恐防制法」以為技術遵循層面之法制準備；金管會則基於金融機構目的事業機關的立場，依洗錢防制法及資恐防制法之授權規定，於2016年12月2日公布修正「銀行業防制洗錢及打擊資助恐怖主義注意事項」，嗣又於2017年3月22日修正公布「金融控股公司及銀行業內部控制及稽核制度實施辦法」。\n本文擬就兆豐商銀遭重罰後，金管會對金銀行業有關防制洗錢及打擊資恐所採取之法令遵循監理措施，及銀行業辦理防制洗錢打擊資恐實務作業及因應，透過借鏡美國、大陸及香港等國家或地區有關防制洗錢打擊資恐之規範與作法，俾供銀行業於處理類似案件時之借鏡，避免缺失重複發生，進而提出建議，作為主管機關採取相關監理作為時之參考。另就兆豐商銀裁罰案發生後主管機關所採行之監管措施，梳理出金管會監理新趨勢，俾利金融機構辦理防制洗錢及打擊資恐作業參考，提升防制洗錢及打擊資恐文化，期能順利通過APG第三輪相互評鑑。

On August 19 2016, New York State Department of Financial Services (NYDFS) released the Consent Order with Mega International Commercial Bank of Taiwan, which required the Bank to pay 180 million for violating anti-money laundering laws. Taiwan’s regulator paid great attentions to the case due to the unprecedented fines; furthermore, the Executive Yuan established a specialist team to investigate Mega case thoroughly. Meanwhile, the anti-money laundering and counter terrorism financing becomes a hot topic and every financial institution is adopting various methods to improve the weakness. According to the findings of the NYDFS investigation: the BSA/AL officer for the New York Branch lacked familiarity with U.S. regulatory requirements. In addition, the chief compliance officer had conflicted interests because she had key business and operational responsibilities, along with her compliance roles. Learning a lesson from the above case and the upcoming APG mutual evaluation of 2018, Financial Supervisory Commission Taiwan (FSC) published numerous regulations. Based on FATF 40 Recommendations─customer due diligence, suspicious transactions and record-keeping, Ministry of Justice revised “Money Laundering Control Act” and enacted “Countering Financing Terrorism Act” to achieve the technical compliance; being as financial regulator, FSC announced “Directions Governing Anti-Money Laundering and Countering Terrorism Financing of Banking Sector” on 2016 December 2 and “Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries” on 2017 March 22, due to the delegation of Money Laundering Control Act and Countering Financing Terrorism Act.\n\nThe essay collects the anti-money laundering and countering financing regulations and rules, published by FSC after Mega bank was fined. Then, the essay introduces the regulations and best practices of U.S.A, China and Hong Kong as models, making recommendations for the regulator to avoid the repeating flaws. In additional, the essay gathers the supervisory measures adopted by FSC, and analyze the new trend of financial service supervision for financial institution as reference. Expecting Taiwan will pass the examination of APG third round mutual evaluation and all the financial institutions view the anti-money laundering and countering terrorism financing (AML/CFT)compliance culture highly.