ANTI - MONEY LAUNDERING POLICY



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BANK M TANZANIA LTD POLICY DOCUMENT ANTI - MONEY LAUNDERING POLICY FEBRUARY 2007 Page 1 of 8 AML POLICY

TABLE OF CONTENTS NO. PARTICULARS PAGE NO. 1 INTRODUCTION 3 2 DEFINITIONS 3-4 3 SCOPE OF THE POLICY 4 4 PURPOSE OF THE POLICY 5 5 ACCOUNT OPENING AND KYC PROCEDURES 5 6 RECOGINTION AND REPORTING 6 7 RECORD KEEPING 6 8 TRAINING 7-8 Page 2 of 8 AML POLICY

1. INTRODUCTION Money Laundering is a process whereby terrorist, criminal and other illegal organizations, through a series of large money transactions, use banks and financial institutions to fund their subversive activities. They undertake these transactions by resorting to false identities/ documents and layering the transactions to hide the origins of the transactions. IN order to prevent such transactions being routed through Bank M Tanzania Limited, the bank has decided to put a proactive Anti Money Laundering Policy in place. The subsequent chapters of this policy provide the guiding principles to deal with money laundering activity and transactions of various kinds. This policy is binding on the bank and all of its directors /officers/employees and any individual or organization dealing with the bank. 2. DEFINITIONS "Director" means any fit and proper person by whatever title or designation known, carrying out or empowered to carry out functions in relation to the direction of Bank M which are substantially the same as those carried out by a member of the board of directors of a company incorporated under the Companies Act, 2002. "Financial transaction" means - (a) the opening, operating (depositing and withdrawing of funds) or closing of an account held with Bank M; or (b) the opening or use of a deposit box held by the bank. (c) the telegraphic or electronic transfer of funds on behalf of one person to another person; or (d) the transmission of funds between the United Republic of Tanzania and foreign countries or between foreign countries on behalf of any person; or (e) an application by any person for, or the receiving of, a loan from the bank or and repayment of the same: or (f) receiving or making a monetary financial gift; (g) selling and buying of gold, foreign' currency and negotiable instruments. "Law enforcement agency" means the police force, and includes any person authorized in writing by the Inspector General of Police to perform investigative or monitoring duties under the Proceeds of Crime Act, 1991; Page 3 of 8 AML POLICY

"Money laundering offence" means: (a) engaging directly or indirectly, in a transaction, whether in or outside the United Republic, which involves the removal into or from the United Republic, of money or other property which is the proceeds of crime; or (b) receiving, possessing, concealing, disposing of, bringing into or removing from the United Republic of Tanzania any money or other property which is the proceeds of crime; while knowing or ought to know or to, have known that the money or other property is or was derived or realized, directly or indirectly, from some form of unlawful activity; "Officer" means the Directors of the bank, officials of lower rank down to the assistant in a department or branch or their equivalent, and all members of a permanent committee or body whose duties include functions of management such as those ordinarily performed by regular officers, and all those whose duties as officers are defined in the articles of association or who are generally known to be officers of the Bank either through announcement, representation, publication, or communication made by the Bank; "Person" means natural person and/or juridical person; "Proceeds of crime" means any property that is derived or realized, directly or indirectly, by any person from the commission of any serious offence 3. SCOPE OF THE POLICY The policy covers the following: i) This policy be cited as the Money Laundering Control Policy. ii) This policy shall apply to all the Offices and Branches of Bank M Tanzania Ltd. iii) In this Policy, unless the context requires otherwise: "account" means any facility or arrangement through which Bank M accepts deposits or allows withdrawals and includes a facility or arrangement for- (a) a fixed deposit ; and (b) a safety deposit box; Page 4 of 8 AML POLICY

4. PURPOSE OF THE POLICY The purpose of this policy for Money Laundering Control is; (a) to develop and communicate to staff policies relating to money laundering; (b) to facilitate co-operation with the relevant law enforcement agencies and other financial institutions in combating money laundering; (c) to regularly inspect/audit compliance with policies, procedures and controls relating to money laundering; (d) to develop procedures of identifying customers for account opening relationship and such procedures should provide for adequate evidence of the identity of potential customers; (e) to retain records of the supporting evidence and methods used to verify identity for a minimum period of ten years after the account is closed or the business relationship ended; (f) to provide training and guidance to staff in operation of procedures and controls relating to money laundering and their obligation under the law; (g) to develop a reporting chain of suspicious transactions and report promptly such transactions to the law enforcement agency under advise to the Bank of Tanzania, Directorate of Banking Supervision. The report to Bank of Tanzania shall be in the format set out in the Fourth Schedule of circular no 8 of Bank of Tanzania. 5. ACCOUNT OPENING AND KYC PROCEDURES The bank has already put in place a detailed Know your customer (KYC) procedure manual and guidelines for all types of account opening formalities and the bank will ensure that all the staff members/officers are fully aware of the KYC guidelines and ensure strict compliance thereof. Page 5 of 8 AML POLICY

6. RECOGINATION AND REPORTING i) The Executive Director of the Bank is the Final Reporting Officer regarding any Money Laundering Transaction. ii) The Chief Operating Officer of the Bank shall be the designated Anti- Money Laundering Officer of the bank, who shall be the point of first internal report and external contact and who shall have the internal responsibility for collation of suspicious transactions for appropriate reporting to the regulatory authorities. iii) The list set out in the Second Schedule to circular no 8 of Bank of Tanzania is the guide for all staff members/officers on what might constitute suspicious transactions. iv) It is obligatory for all the staff members/officers of the bank to report any suspicious customer profile or transaction to the next higher authority and thereon to the Chief Operating Officer of the Bank, who shall promptly report the same to Executive Director. The Executive Director shall determine whether the suspicion is justified. In the absence of factual information to negate the suspicion, decision should be taken to report the matter to the law enforcement agency and the Bank of Tanzania without delay. v) The directors, officers and employees of the bank shall not warn their customers when information relating to them is being reported to the law enforcement agency and the Bank of Tanzania. 7. RECORD KEEPING i) The bank will retain any document (original or otherwise) relating to a financial transaction for a minimum period of ten years. ii) If the bank is required by any provision of the law to release any document before the period of ten years has elapsed, it shall retain a copy of the document and shall maintain a register of the released documents with the following details: (a) Date of release (b) Name of customer (c) Type of transaction and amount involved (if any) (d) Name of institution/agency to which the document is released (e) Address of receiving institution/agency (f) Name and signature of authorized official of the receiving institution/agency iii) The bank will retain records related to on-going investigation until it is confirmed that the case has been closed. Page 6 of 8 AML POLICY

8. TRAINING The bank will conduct it s training programmes with a view to ensure that all its employees are made aware of a) the legal provisions for deterrence of money laundering, which includes the provision of The Crime Act, 1991 and the Circular Issued by Bank of Tanzania; and b) the policies and procedures put in place to prevent money laundering including those for identification, record keeping and internal reporting; The training and awareness programmes of the Bank will include; 1. For New Employees Background to money laundering Need for reporting suspicious transactions to the Anti- Money Laundering Officer and thereafter to Final Reporting Officer of tha bank. 2. Cashier/Foreign exchange operator In addition to (1) above; Training on spotting of suspicious transactions Procedures to be adopted when a transaction is deemed to be suspicious 3. Account opening/new Customer Personnel As per I and 2 above and in addition The need to verify the identity of the customer Customer/client verification procedures 4. Administration/Operations supervisors and manager A higher level of instruction covering all aspects of money laundering procedures [I - 3 above] In-depth analysis of legal requirements offences and penalties arising from criminal activities Internal reporting Procedures Retention of records Page 7 of 8 AML POLICY

5. Money laundering reporting officers In-depth training concerning all aspects of the legislation, regulations and internal policies. Extensive initial and on-going instruction on the validation and reporting of suspicious transactions and on the feed back arrangements. *************************** Page 8 of 8 AML POLICY