AS-BCTR-224模块备件

对于业主），银行可确定将企业交易汇总为：
适当，因为交易是代表个人进行的。符合
本FinCEN指南，旦银行确定各业务并非相互独立
其他或其共同所有者，则应汇总这些业务的交易
向前看
其他BSA要求可能有助于银行确定交易何时“通过
或代表“同人”，如要求确定
客户的法律实体。
10.在受益所有权信息有助于银行的程度上：
确定某些交易除了避免触发CTR之外没有其他明显目的
提交，银行需要考虑提交可疑活动报告（SAR）是否会
适当。11.参见法人客户的实益所有权要求
有关详细信息，请参阅。
结构化交易——CTR要求
当个人单独或联合或代表
其他人进行或试图进行项或多项货币交易
个或多个金融机构在天或多天以任何方式为
规避CTR要求的目的。12
根据BSA，任何人不得以逃避CTR报告要求为目的：13
•导致或试图导致银行未能提交CTR。
•导致或试图导致银行提交包含重大遗漏的CTR，或
对事实的错误陈述。
•与个或多个组织、协助组织或试图组织任何交易
国内金融机构。
有关更多信息，请参阅附录G：结构。当银行怀疑某人
正在构建交易以逃避CTR备案，必须提交SAR。
14此外，逃避BSA
报告和记录要求可能导致根据
BSA.15
9 Id。
10 FinCEN（2016年5月11日），“金融机构的客户尽职调查要求：终规则”，81 Fed。
注册号：29398、29409（2016年5月11日）。11同上。另见12 CFR 208.62、211.5（k）、211.24（f）和225.4（f）（美联储）；12 CFR 353.3（联邦存款保险公司）；12 CFR
748.1（c）（NCUA）；12 CFR 21.21和12 CFR 163.180（OCC）。12和31 CFR 1010.100（xx）。13 31 CFR 1010.314。除CTR外，本法规还适用于其他货币报告要求，如
作为表格8300或CMIR要求，通过地理位置强制执行的报告或记录保存要求
针对资金转移、资金转移和货币购买的订单或记录保存要求
仪器。14和31 CFR 1020.320（a）（2）（ii）。15 31 CFR 1010子部分H。
货币交易报告
FFIEC BSA/AML检查手册2021 2月4日
归档和记录保留
所有CTR必须通过FinCEN的BSA电子备案系统备案。
16 CTR中的某些字段
出于技术归档目的，标记为“关键”；这意味着BSA电子备案系统确实如此
不接受这些字段为空的文件。对于这些项目，FinCEN备案说明
说明银行必须提供所需信息或检查“未知”。17
FinCEN预计银行将提供完整的备案信息，
与现有监管预期致，无论单个字段是否：
被视为对技术归档至关重要。18.如果银行收到来自
FinCEN识别数据质量错误，应遵循FinCEN要求的任何措施
信件中的轮廓。FinCEN还发布了几项行政裁决和其他
关于提交和完成CTRs的指导。19
完成的CTR必须在以下日期后15个日历日内以电子方式提交给FinCEN：
交易日期。20.银行必须保留CTR副本五年，自
汇报21银行可保留电子格式或纸质副本。
FinCEN的BSA电子备案系统允许跟踪备案。用户将收到
FinCEN通过系统发出的确认通知和其他通信
关于他们的文件。审查员应考虑审查FinCEN的信函
BSA电子申报系统，帮助他们评估银行的货币交易报告。
CTR回填和修正
如果银行通过自我识别或检查意识到：
未能提交可报告交易的CTR，或提交的CTR有错误，银行必须开始
符合CTR要求。银行可联系FinCEN的资源中心请求：
决定是否对未报告的交易进行反拨或修改提交给
错误。
22在大多数情况下，银行可以无需提交迟交的CTR和/或修订的CTR
联系FinCEN进行回填或修改f the owner), the bank may determine that aggregating the businesses’ transactions is
appropriate because the transactions were made on behalf of a single person. Consistent with
this FinCEN guidance, once the bank determines that the businesses are not independent of each
other or of their common owner, then the transactions of these businesses should be aggregated
going forward.9
There are other BSA requirements that may aid banks in determining when transactions are “by
or on behalf of” the same person, such as the requirement to identify the beneficial owners of
legal entity customers.
10 To the extent this beneficial ownership information helps the bank
determine that certain transactions had no apparent purpose other than to avoid triggering a CTR
filing, the bank would need to consider whether filing a suspicious activity report (SAR) would
be appropriate.11 Refer to the Beneficial Ownership Requirements for Legal Entity Customers
section for more information.
Structured Transactions – CTR Requirements
Structuring transactions occurs when a person, acting alone or in conjunction with, or on behalf
of, other persons, conducts or attempts to conduct one or more transactions in currency, in any
amount, at one or more financial institutions, on one or more days, in any manner, for the
purpose of evading the CTR requirements.12
Under the BSA, no person shall, for the purpose of evading a CTR reporting requirement:13
• Cause or attempt to cause a bank to fail to file a CTR.
• Cause or attempt to cause a bank to file a CTR that contains a material omission or
misstatement of fact.
• Structure, assist in structuring, or attempt to structure any transaction with one or more
domestic financial institutions.
Refer to Appendix G: Structuring for additional information. When a bank suspects that a person
is structuring transactions to evade CTR filing, it must file a SAR.
14 Additionally, evading BSA
reporting and recordkeeping requirements can result in civil and criminal penalties under the
BSA.15
 9 Id.
10 FinCEN (May 11, 2016), “Customer Due Diligence Requirements for Financial Institutions: Final Rules,” 81 Fed.
Reg. 29398, 29409 (May 11, 2016). 11 Id. See also 12 CFR 208.62, 211.5(k), 211.24(f) and 225.4(f) (Federal Reserve); 12 CFR 353.3 (FDIC); 12 CFR
748.1(c) (NCUA); 12 CFR 21.21 and 12 CFR 163.180 (OCC). 12 31 CFR 1010.100(xx). 13 31 CFR 1010.314. In addition to CTRs, this regulation also applies to other currency reporting requirements, such
as Form 8300 or CMIR requirements, reporting or recordkeeping requirements imposed through a geographic
targeting order, or recordkeeping requirements for funds transfers, transmittals of funds, and purchases of monetary
instruments. 14 31 CFR 1020.320(a)(2)(ii). 15 31 CFR 1010 Subpart H.
Currency Transaction Reporting
FFIEC BSA/AML Examination Manual 4 February 2021
Filing and Record Retention
All CTRs must be filed through FinCEN’s BSA E-Filing System.
16 Certain fields in the CTR
are marked as “critical” for technical filing purposes; this means the BSA E-Filing System does
not accept filings in which these fields are left blank. For these items, FinCEN filing instructions
state that the bank must either provide the requested information or check “unknown.”17
FinCEN expects that banks will provide the most complete filing information available,
consistent with existing regulatory expectations, regardless of whether the individual fields are
deemed critical for technical filing purposes.18 If the bank receives correspondence from
FinCEN identifying data quality errors, it should follow any required actions that FinCEN
outlines in the correspondence. FinCEN has also issued several administrative rulings and other
guidance on filing and completing CTRs.19
A completed CTR must be electronically filed with FinCEN within 15 calendar days after the
date of the transaction.20 The bank must retain copies of CTRs for five years from the date of the
report.21 The bank may retain copies in either electronic format or paper copies.
FinCEN’s BSA E-Filing System allows for tracking of filings. Users will receive
acknowledgement notifications and other correspondence from FinCEN through the system
regarding their filings. Examiners should consider reviewing correspondence from FinCEN’s
BSA E-Filing System to aid in their assessment of the bank’s reporting of currency transactions.
CTR Backfiling and Amendment
If the bank becomes aware, either through self-identification or through an examination, that it
has failed to file CTRs on reportable transactions, or filed CTRs with errors, the bank must begin
complying with CTR requirements. The bank may contact FinCEN’s Resource Center to request
a determination on whether to backfile unreported transactions or amend CTRs filed with
errors.
22 In most cases, the bank can submit late CTRs and/or amended CTRs without the need
to contact FinCEN for a backfiling or amendment