Europejski Urząd Nadzoru Bankowego, Wytyczne zmieniające wytyczne EBA/2021/02 w sprawie należytej staranności wobec klienta i czynników, które instytucje kredytowe i finansowe powinny wziąć pod uwagę, kiedy oceniają ryzyko prania pieniędzy i finansowania terroryzmu związane z indywidualnymi relacjami biznesowymi i transakcjami okazjonalnymi

EBA/CP/2023/11

31 May 2023

Guidelines amending Guidelines EBA/2021/02 on customer due diligence and the factors credit and financial institutions should consider when assessing the money laundering and terrorist financing risk associated with individual business relationships and occasional transactions (‘The ML/TF Risk Factors Guidelines’) under Articles 17 and 18(4) of Directive (EU) 2015/849

1. Executive summary

De-risking refers to decisions made by credit and financial institutions to refuse to enter into or to terminate business relationships with individual customers or categories of customers associated with higher money laundering and terrorist financing (ML/TF) risk.

In January 2022, the EBA published an Opinion on the scale and impact of de-risking in the EU. This Opinion identified the main drivers of de-risking and the negative impact unwarranted de-risking can have on customers, including not-for-profit organisations (NPOs). It also highlighted the steps competent authorities...