AS-BCTR-205模块备件

货币交易报告
目标：评估银行遵守BSA货币监管要求的情况
交易报告。
货币交易报告的监管要求
本节概述了31 CFR第十章中对银行的监管要求
关于货币交易的报告。具体而言，本节包括：
•31 CFR 1010.310
•31 CFR 1010.311
•31 CFR 1010.312
•31 CFR 1010.313
•31 CFR 1010.314
备案义务
银行必须以电子方式提交中每笔交易的货币交易报告（CTR）
货币1（存款、取款、货币兑换或其他支付或转账）超过
通过银行、通过银行或向银行支付10000美元。2
如果出现以下情况，则无需报告这些货币交易：
涉及“豁免人员”，这是一个可以包括满足特定要求的商业客户的团体
豁免标准。3
有关更多信息，请参阅免税人士交易部分
信息
所需标识
银行必须核实并记录提交交易的个人的姓名和地址，
以及记录身份、账号和社会保障或纳税人身份
代表其进行此类交易的任何个人或实体的编号（如有）。
核实表明他或她是外国人或不是外国人的个人的身份
美国居民必须持有护照、外国人身份证或其他官方证件
证明国籍或居住地的文件（例如，带有说明的省级驾照
家庭地址）。在任何其他情况下，身份验证必须通过文件进行，
除银行签名卡外，在以下情况下，通常可接受作为身份识别手段：
为非存款人兑现支票（如驾驶执照或信用卡）。银行签名卡
只有在证明以下人员身份的文件之后才可使用：
对个人进行检查，并在签名上注明具体信息
1 31 CFR 1010.100（m）将货币定义为美国或任何其他国家的硬币和纸币，即：
被指定为法定货币，并作为交换媒介在
发行国。自2012年7月1日起生效，FinCEN要求以电子方式提交某些BSA报告，包括
CTR。77 Fed.Reg.12367.货币交易报告中使用的表格可从以下网站获得：
BSA电子备案系统（31 CFR 1010.306（E））。2 31 CFR 1010.311.3 31 CFR 1020.315。
货币交易报告
FFIEC BSA/AML检查手册2021 2月2日
卡片在每种情况下，特定的识别信息（例如，驾驶执照号码）
用于验证客户身份的信息必须记录在报告中。纯粹的符号
禁止在报告中使用“已知客户”或“存档银行签名卡”。4
货币交易汇总
就货币报告要求而言，银行包括其所有国内分行
因此，必须汇总办公室5和分支办公室事务。多种货币
在任何一次交易中，导致现金流入或现金流出总额超过10000美元的交易
如果银行知道，营业日必须视为一笔交易
由任何人或代表任何人进行。夜间、周末或假日存款
必须视为在存款后的下一个工作日收到。6.遵守
监管要求，管理层必须确保系统或实践适当
整个银行的货币交易总额，并根据以下条件报告货币交易：
BSA要求提交CTR。
受单独或汇总报告要求约束的货币交易类型
包括但不限于：存款和取款、自动柜员机（ATM）
交易、面额兑换、贷款支付、用于融资的货币交易
个人退休账户（IRA），购买存款凭证，支付资金转账
对于货币、货币工具购买，某些涉及装甲车的交易
服务、7和货币到预付费接入或从预付费接入。CURRENCY TRANSACTION REPORTING
Objective: Assess the bank’s compliance with the BSA regulatory requirements for currency
transaction reporting.
Regulatory Requirements for Currency Transaction Reporting
This section outlines the regulatory requirements for banks found in 31 CFR Chapter X
regarding reports of transactions in currency. Specifically, this section covers:
• 31 CFR 1010.310
• 31 CFR 1010.311
• 31 CFR 1010.312
• 31 CFR 1010.313
• 31 CFR 1010.314
Filing Obligations
A bank must electronically file a Currency Transaction Report (CTR) for each transaction in
currency1 (deposit, withdrawal, exchange of currency, or other payment or transfer) of more than
$10,000 by, through, or to the bank.2
 These currency transactions need not be reported if they
involve “exempt persons,” a group which can include commercial customers meeting specific
criteria for exemption.3
 Refer to the Transactions of Exempt Persons section for more
information.
Identification Required
A bank must verify and record the name and address of the individual presenting a transaction,
as well as record the identity, account number, and Social Security or taxpayer identification
number, if any, of any person or entity on whose behalf such a transaction is conducted.
Verification of the identity of an individual who indicates that he or she is an alien or is not a
resident of the United States must be made by passport, alien identification card, or other official
document evidencing nationality or residence (e.g., a provincial driver’s license with indication
of home address). Verification of identity in any other case must be made through a document,
other than a bank signature card, that is normally acceptable as a means of identification when
cashing checks for nondepositors (e.g., a driver’s license or credit card). A bank signature card
may be relied upon only if it was issued after documents establishing the identity of the
individual were examined and notation of the specific information was made on the signature
 1 31 CFR 1010.100(m) defines currency as coin and paper money of the United States or any other country that is
designated as legal tender and that circulates and is customarily used and accepted as a medium of exchange in the
country of issuance. Effective July 1, 2012, FinCEN mandated electronic filing of certain BSA reports, including
the CTR. 77 Fed. Reg. 12367. Forms to be used in making reports of currency transactions may be obtained from
BSA E-Filing System (31 CFR 1010.306(e)). 2 31 CFR 1010.311. 3 31 CFR 1020.315.
Currency Transaction Reporting
FFIEC BSA/AML Examination Manual 2 February 2021
card. In each instance, the specific identifying information (e.g., the driver’s license number)
used in verifying the identity of the customer must be recorded on the report. The mere notation
of “known customer” or “bank signature card on file” on the report is prohibited.4
Aggregation of Currency Transactions
For the purposes of currency reporting requirements, a bank includes all of its domestic branch
offices5 and, therefore, branch office transactions must be aggregated. Multiple currency
transactions resulting in either cash in or cash out totaling more than $10,000 during any one
business day must be treated as a single transaction, if the bank has knowledge that they are
conducted by or on behalf of any person. Deposits made at night or over a weekend or holiday
must be treated as if received on the next business day following the deposit.6 To comply with
regulatory requirements, management must ensure that systems or practices appropriately
aggregate currency transactions throughout the bank and report currency transactions subject to
the BSA requirement to file CTRs.
Types of currency transactions subject to reporting requirements individually or by aggregation
include, but are not limited to: deposits and withdrawals, automated teller machine (ATM)
transactions, denomination exchanges, loan payments, currency transactions used to fund
individual retirement accounts (IRAs), purchases of certificates of deposit, funds transfers paid
for in currency, monetary instrument purchases, certain transactions involving armored car
services,7 and currency tao or from prepaid access.