金融情報辦公室通訊
第十六期
Issue No.16
November 2016
Financial Intelligence Office Newsletter
個案例子
個案一: 利用拍賣行清洗不法資金
非本地居民 A 先生欲向銀行申請一筆貸款並以一件古董作為
抵押品。當銀行向 A 先生查詢該古董的來源時，A 先生指有關古董購
自拍賣行並向銀行提供相關拍賣文件。 由於 A 先生以異常高昂的價
錢投得該古董，銀行對該古董價值的真實性存疑，因此拒絕 A 先生的
貸款申請。鑑於銀行懷疑 A 先生欲利用該古董向銀行騙取貸款後，企
圖以犯罪得益償還貸款，故此向金融情報組織舉報有關個案。
疑點:
- 由於較難從本地機構核實非本地居民的背景信息，故非本地居民會有較高的清洗黑錢/恐怖融資風險；
- 試圖以古董作貸款抵押品，當中難以證明有關古董的真實價值；
- 若古董的買賣家為同一團伙，雙方便能輕易操控古董的拍賣價格。
建議:
-當與高風險客戶建立業務關係時，金融機構應對之執行加強客戶盡職審查措施，當中包括獲取客戶的背景
Inside this issue
STRs Statistics (2016 Jan-Jun)
Financial Intelligence Office
Newsletter
Suspicious Transaction Reports Statistics
(Semi-Annually)
- The total number of STRs received by GIF from Jan to
Jun 2016 has increased by 22.9%, as compared with the
same period in 2015.
- STRs received from financial sector and gaming sector
constituted 27.3% and 69.7% of total respectively.
- A total of 135 STRs were sent to the Public Prosecutions
Office for further investigation from Jan to Jun 2016.
目的 ;
-需要高級管理層批核此等高風險交易。
個案二： 與黑名單資料匹配
一名持外國護照的 A 先生在 Y 國任職大學教授，在本地銀行開立帳戶後不久，分別從 X 國
及 Y 國收到 9 筆來自 4 名人士及 1 間公司合共約 100 萬美元的匯款，A 先生隨即將一半的
資金匯去一間在 Y 國經營網上股票買賣的 B 公司，而該公司被當地政府列入「無牌公司及
可疑網站」之名單上，其餘一半的資金則匯回 X 國其中一名匯款人。公開資料顯示該 B 公
司牽涉一宗鍋爐室騙案及在僻遠的國家列為可疑網站之一。
鑑於 A 先生未能證明有關匯款交易的真實性，且有跡象顯示其利用本澳銀行作為資金中轉
平台，將騙取得來的不法資金經本澳轉移至他國，故有關匯款交易存有較高的可疑度。
2016年11月出版
出版：
- 新開立的帳戶的資金流轉迅速；
金融情報辦公室
- 資金來源與帳戶持有人的職業背景不符；
地址：
- 因公司設立在海外僻遠的國家，故欠缺足夠資料對相關公司進行加強盡職
307至323號
中國銀行大廈22樓
電話﹕ (853) 2852 3666
傳真﹕ (853) 2852 3777
電郵﹕ [email protected]
網址﹕ www.gif.gov.mo
如對本通訊有任何意見或查
審查措施。
建議：
- 在沒有合理理據的情況下，舉報機構應考慮拒絕由非本澳居民所進行的匯款交易；
- 倘若對資金來源存疑時，舉報機構應在接收滙款款項前向客戶取得更詳細的交易資
料；
- 當公開資料顯示交易對手在海外可能涉及非法活動時，舉報機構應在恆常的監察
上，對有關帳戶交易進行加強盡職審查(包括盡可能從海外分支獲取額外資料)。
詢，或欲索取本通訊，請與
辦公室聯絡。
二○一六 年 十 一月
9, 10
Case Studies
12
2016
Jan to
Jun
2015
Jan to
Jun
From Financial
Institutions and
Insurance Companies
305
(27.3%)
219
(24.0%)
From Games of
Fortune Operators
780
(69.7%)
682
(75.0%)
From Other
Institutions
33
(3.0%)
9
(1.0%)
1,118
910
Number of STRs
International Trend Law no. 6/2016 “Asset Freezing Regime”
Introduction
To ensure the safety and stable environment of Macao, and to comply with the requirements from
international organizations in terms of legal framework and implementation to fight against terrorism and
proliferation of weapons of mass destruction, Law no. 6/2016 “Asset Freezing Regime” was published in the Official
Gazette on 29 August 2016 for the execution of freezing actions under UNSCR 1267(1999), 1718(2006), 1737(2006),
1988(2011) and respective subsequent resolutions (“specific designation”), as well as any sanction list designated by
the Macao SAR government under the general designation ruling of Law no. 6/2016 (“general designation”).
Establishment of Asset Freezing Coordination Commission
疑點：
澳門特別行政區政府
澳門蘇亞利斯博士大馬路
International Trend –
Law no. 6/2016
“Asset Freezing Regime”
Total
資料及其他相關有效文件(如在本個案中，需了解古董的來源及賣家的背景資料)，從而了解有關貸款的真正
9
4
4
In accordance with Article 5 of Law no. 6/2016 and Chief Executive Ruling No. 291/2016, the Asset
Freezing Coordination Commission (hereafter as “the Commission”) was established with the following
functions:
Provide technical assistance to the Chief Executive in the execution of asset freezing decisions.
Establish and maintain a database with updated record of the designated natural persons, legal persons or
entities under UNSCR 1267(1999), 1718(2006), 1737(2006), 1988(2011), and those designated by the Chief
Executive in accordance with UNSCR 1373(2001) and publish the record in the Commission’s website for
public access.
Announce the listing or delisting act issued by a competent international body, or a designation act by the
Chief Executive.
Provide clear guidance to the entities that have the AML preventive obligation in accordance with Article 6 of
Law no. 2/2006.
9
Financial Intelligence Office Newsletter
Issue No.16
金融情報辦公室通訊
2.3
Reporting Entities
上述第 2 的規定不適用於：
Implementation of assets freezing regime is applicable to the entities referred to in Article 6 of
Law no. 2/2006, including:
Dealers of Precious Metals
and Precious Stones
Financial Institutions
Real Estate Agents
Company Services Providers
Gaming Operators
Legal and Accounting
Professionals
第十六期
2.4
(一)
被凍結帳戶應得的利息或其他款項的入賬，只要該等利息及其他款項按法
律的規定被凍結；
(二)
被凍結帳戶按其被凍結前訂立的合同、協定或產生的義務而應得的付款的
入賬，只要該等付款按法律的規定被凍結；
(三)
被凍結帳戶因第十條第一款及第二款規定的共有物的分割或分產而收到的
付款的入賬，只要該等金額按法律的規定被凍結；
(四)
有關凍結決定明確允許的任何其他活動或交易。
不允許參與任何以直接或間接阻礙第一款及第二款的規定為目的或效果的活動。
3.通知義務
Duties of Reporting Entities
3.1
的資料；
Entities referred to in Article 6 of Law no. 2/2006 are subject to the following duties:
1. Freezing actions
1.1
1.2
3.2
在合理推定下， 發現自然人、 法人或實體以被指認人或實體的名義或按其指示進
Following the publication of the designation act of a natural or legal person or entity,
freezing shall be immediately enforced regarding:
(a)
Assets owned or, directly or indirectly, controlled by the designated person or
entity;
(b)
Assets derived or generated from the assets referred to in the previous
subparagraph.
行
的任何交易，又或一法人或實體由被指認人或實體所擁有或操控的相關情況起計
3.3
在發現企圖進行違反第七條或第八條規定的交易情況起計兩個工作日內，向委員
會通報；
Whenever the Chief Executive determines, through an Executive Order , containing the
freezing decision, the following assets shall also be frozen:
(a)
Assets owned or, directly or indirectly, controlled by natural or legal persons or
entities acting on behalf of or at the direction of the designated person or entity;
(b)
Assets owned or, directly or indirectly, controlled by legal persons or entities that
are owned or controlled by the designated person or entity;
(c)
Assets derived or generated from the assets referred to in the previous
subparagraphs.
3.4
配合委員會查核資料的要求。
2. Prohibition to make assets available and to provide financial services
2.1
2.2
兩個工作日內，向委員會通報；
凍結行為之通知
金融情報辦公室為委員會秘書處。舉報實體應使用標準表格向委員會報告所採
取的凍結行為。報告表格之提交應包括所有已凍結的帳戶和資產的詳細資料。
通知委員會凍結行為的義務不妨礙根據第 7/2006 號行政法規第七條規定的通
Following the publication of the designation act of a natural or legal person or entity, it is
not permitted to provide, directly or indirectly, such assets to the designated person or
entity or to make them available for the benefit of that person or entity.
知可疑交易之義務。因此，如果舉報實體發現有關個人或實體存在可疑，除了向
Whenever the Chief Executive, determines, through an Executive Order containing the
freezing decision, the following actions will also not be permitted:
室提交可疑交易報告。
(a)
(b)
November 2016
將為遵守第 6/2016 號法律作出的任何行為通知委員會，尤其是有關被凍結資產
Make assets available, directly or indirectly, to natural or legal persons or entities
acting on behalf of, or at the direction of, the designated person or entity, as well as
to legal persons or entities owned or controlled by the designated person or entity;
Provide financial services to a designated natural or legal person or entity, and to
persons or entities acting on behalf of, or at the direction of, the designated person
or entity, and to legal persons or entities owned or controlled by the designated
person or entity.
10
委員會提交報告外，仍須根據第 7/2006 號行政法規第七條規定向金融情報辦公
凍結資產執行制度之行業指引已於 2016 年 11 月 23 日第 47 期的政府
憲報內刊登。
欲了解更多相關資訊，請瀏覽凍結制度協調委員會的網頁或聯絡委員會秘書處:
網頁: http://www.ccrc.gov.mo/
地址: 澳門蘇亞利斯博士大馬路 307-323 號中國銀行大廈 22 樓
電郵: [email protected]
電話: 2852 3666
3
二 ○一 六 年 十 一 月
金融情報辦公室通訊
第十六期
舉報實體
Financial Intelligence Office Newsletter
2.3
凍結資產執行制度適用於第 2/2006 號法律第六條所指的實體，包括:
The previous paragraph 2 shall not apply to:
(a)
金融機構
從事貴重金屬及寶石交易之商人
(b)
不動產中介
公司服務提供者
(c)
博彩營運商
法律及會計範疇之專業人士
(d)
舉報實體之義務
2.4
Issue No.16
Any amount of interest credited on frozen accounts or other values or
amounts due on those accounts, provided that these interest, values or
amounts are frozen in accordance with the Law;
Any amount credited on frozen accounts from payments due under
contracts, agreements or any other obligations that were concluded or
arose before the account become a frozen account, provided that such
payments are frozen in accordance with the Law;
Any amount credited on frozen accounts which has been received due to
co-ownership partition or common patrimony partition provided for in
paragraphs 1 and 2 of Article 10 provided that such amounts are frozen
in accordance with the Law;
Any other activities or operations expressly authorized in the concerned
freezing decision.
It is not permitted to participate in any activity aiming at or with the effect of
hampering, directly or indirectly, the provisions of paragraphs 1 and 2.
根據第 2/2006 號法律第六條所指的實體須履行下列義務：
3. Duty to communicate
1.凍結行為
1.1
1.2
在公佈對自然人、法人或實體的指認行為後，隨即對以下資產進行凍結：
(一)
由其擁有或由其直接或間接控制的資產；
(二)
從上項所指的資產所衍生或產生的資產。
(二)
(三)
以被指認人或實體的名義或按其指示行事的自然人、法人或實體擁有或直
接或間接控制的資產；
由被指認人或實體擁有或操控的法人或實體所擁有或直接或間接控制的
資產；
從以上兩項所指的資產所衍生或產生的資產。
不允許參與任何以直接或間接阻礙以上兩款的規定為目的或效果的活動。
2.禁止提供資產及金融服務
2.1
在公佈自然人、法人或實體的指認行為後，不允許直接或間接向其提供資產，或為
其利益而動用該等資產。
2.2
當行政長官通過行政長官批示命令，並明確地說明有關凍結決定時，亦不允許：
(一)
(二)
二 ○ 一六 年 十 一 月
To communicate to the Asset Freezing Coordination Commission referred to in Law no.
6/2016 (hereafter referred to as the “Commission”) any action taken in compliance with
Law no. 6/2016, inter alia information regarding frozen assets;
3.2
To report to the Commission, within 2 working days upon its detection of any operation,
where there is a reasonable presumption that a natural or legal person or entity is acting
on behalf of, or at the direction of, a designated person or entity, or that the legal person
or entity is owned or controlled by a designated person or entity;
3.3
To report to the Commission, within 2 working days upon its detection of an attempt to
perform operations which violate the provisions of Article 7 or 8;
3.4
To collaborate with the Commission in the verification of information when required.
當行政長官通過行政長官批示命令，並明確地說明有關凍結決定時， 亦對以下資
產進行凍結：
(一)
1.3
3.1
向以被指認人或實體的名義或按其指示行事的自然人、法人或實體，以及
由其擁有或操控的法人或實體直接或間接提供資產；
向被指認的自然人、法人或實體、以其名義或按其指示行事的人或實體，以
及由其擁有或操控的法人或實體提供金融服務。
2
Reporting of Freezing Actions
The Secretariat of the Commission is placed at Financial Intelligence Office. Reporting
entities should use the standard form for reporting to the Commission about the freezing
actions applied. The reporting form should be submitted with details of all the accounts
and assets which have been frozen.
The obligation to communicate the freezing actions to the Commission does not impede the
STR reporting obligation pursuant to Article 7 of Administrative Regulation no. 7/2006.
Therefore, if reporting entities found suspicious in the person/entities concerned, in
addition to the report to the Commission, they are still required to submit suspicious
transaction reports to GIF pursuant to Article 7 of Administrative Regulation no. 7/2006.
The Sector Guidelines for Implementation of Asset Freezing Regime have been
published in the Official Gazette No. 47 on 23 November 2016.
For further enquiries, please refer to the website of the Freezing Commission or contact the Secretariat of the
Commission:
Website: http://www.ccrc.gov.mo/
Address: Av. Dr. Mário Soares, nos. 307-323, Edif. “Banco da China”, 22 Andar, Macau
Email: [email protected]
Tel: 2852 3666
11
November 2016
Financial Intelligence Office Newsletter
Issue No.16
第十六期
二O一六年十一月
金融情報辦公室通訊
本期內容
Case Study
可疑交易報告統計 (2016年1-6月)
Case 1: Use of Auction Firm
Non-resident Mr. A went to a bank to apply for a loan and
requested to pledge an antique as collateral. When Mr. A was asked for
the source of the antique, Mr. A claimed that the antique was bought from
an auction event and he provided the related auction documents to the
bank. However, the bank refused to grant the loan to Mr. A as the bidding
price of the antique was irregularly high and the authenticity of the value
of the antique was in doubt. The bank suspected that Mr. A wanted to use
this piece of antique to defraud the bank for a loan and use the criminal
proceeds as repayment, so they reported the case to local FIU.
Red flags:
Non-resident customers might present higher ML/TF risks as background information may not be
easily verified from local agencies;
Attempted to use antique as loan collateral, in which the value of the antique is difficult to justify;
The selling price/bidding price of an antique could be easily manipulated by buyer and seller, if
they are of the same criminal group.
Recommendations:
Enhanced CDD in accepting high risk customer, it should include: understand the
customer’s background, obtain relevant and valid document (in this case including the
source of the antique and the background of the seller) to justify the purpose of loan
application;
Required senior management’s approval for this kind of high risk transaction.
金融情報辦公室通訊
November 2016
國際趨勢–第6/2016號法律
1,２
《凍結資產執行制度》
個案例子
●
2015年
（1月至6月)
(1月至6月)
由金融及保險機構舉報
305
(27.3%)
219
(24.0%)
由幸運博彩經營者舉報
780
(69.7%)
682
(75.0%)
由其他機構舉報
33
(3.0%)
9
(1.0%)
來自金融業的STR佔總數量的27.3%，而由博彩公
司舉報的STR佔69.7%。
●
總數
1,118
910
STR 數量 (份)
本辦公室於2016年1月至6月所收到的STR數量，
較2015年同期增加了22.9%。
●
４
2016年
可疑交易報告統計 (2016年1月至6月)
本辦公室向檢察院舉報的STR共135份。
國際趨勢
第6/2016號法律《凍結資產執行制度》
Case 2: Match with Watchlist
Mr. A, holder of a foreign passport and is a university professor in country Y, opened a bank
account with a local bank. Shortly afterwards, his account received 9 remittances approximate USD1
million from four individuals in country X and one company in country Y. Upon receipt of the funds, half
of it was remitted to an online stock trading Company B which was listed under “Unlicensed companies
and suspicious sites” issued by the government of country Y, the remaining half was remitted back to one
of the original remitter in country X. Public information indicated that Company B was involved with
“boiler room fraud” case and appeared in “suspicious websites” registered in other remote countries.
The series of remittances were deemed suspicious because Mr. A failed to verify the authenticity of the
transactions, and Mr. A may use the local bank as a platform to diverge the fraudulent proceeds to different
countries.
Red flags:
Temporary repository of funds was observed in newly established
accounts;
Published in November
2016
The source of funds could not be justified by his occupational
Published by: Financial
Intelligence Office,
background;
Macao Special
Administrative Region
Lack of information to conduct enhanced due diligence as the company
Government
was established overseas in remote countries.
Address:
Recommendations:
Avenida Dr. Mário Soares,
Nos. 307-323, Edificio
Reporting entities should consider to refuse the transactions if there is
“Banco da China”, 22ºandar,
Macau
no reasonable support or rationale for those remittance transactions
Tel:
performed by non-residential customers;
(853) 2852 3666
Fax:
If the source of fund is in doubt, reporting entities should obtain more
(853) 2852 3777
information from the customers before releasing the received
E-mail:
[email protected]
remittance;
Website:
http://www.gif.gov.mo
When public information indicated that the transaction parties may
If you have any suggestions
involve in illegal activities, reporting entities should carry out enhanced
and enquiries on this newsCDD (including obtain extra information from overseas branch, if
letter, or like to have more
copies, please feel free to
possible) in the ongoing monitoring of the account transactions.
contact GIF.
12 12
１
前言
為確保澳門擁有安全及穩定的環境，以及符合國際組織對有關打擊恐怖主義融資及大規模殺傷性武器擴散融
資的法律框架及執行制度的要求，第 6/2016 號法律《凍結資產執行制度》已於 2016 年 8 月 29 日刊登在澳門
特別行政區公報， 法律內容是為了執行聯合國安全理事會(下簡稱「安理會」)第 1267 （1999）號、 第 1718
（2006）號、第 1737（2006）號決議、第 1988（2011）號及相關後續決議(凍結的特定規範性指令)，以及
由澳門特區政府按第 6/2016 號法律所作出的指認 (凍結的一般規範性指令)。
凍結制度協調委員會之設立
根據第 6/2016 號法律第五條及第 291/2016 號行政長官批示之規定，設立凍結制度協調委員會(下簡稱
「委
員會」)並擁有下列職權:
在行政長官執行凍結資產決定方面向其提供技術協助。
設立及維護根據安理會第 1267（1999）號、第 1718（2006）號、第 1737（2006）號及第 1988
（2011）號決議被指認的自然人、法人及實體，以及根據第 1373 （2001）號決議由行政長官指認的
自然人、法人及實體的最新登記的公開資料庫，並於其互聯網網站中上載。
根據具權限國際機關或行政長官所訂的特定或一般規範性指令，公佈在名單中指認或從名單中除名的
行為。
向第 2/2006 號法律第六條的具反洗黑錢預防義務的實體提供具體指引。
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