2010年-世界发展银行全球_Union_of_Comoros___Detailed_Assessment_Report_of_Anti-Money_Laundering_and_Combatting_the_Financing_of_Terrorism_209页_2mb

Summary of the AML/CFT Assessment of the Union of the Comoros (March 2010)

Core Content

This report presents a detailed assessment of the Union of the Comoros' anti-money laundering and combating the financing of terrorism (AML/CFT) system, based on the 2003 Forty Recommendations and 2001 Nine Special Recommendations of the Financial Action Task Force (FATF). It evaluates the legal framework, institutional measures, preventive actions, and compliance levels with international standards.

Main Points and Key Information

1. General Information

• Geographic and Political Overview:
  The Union of the Comoros consists of four islands (Grande Comore, Mohéli, Anjouan, and Mayotte), with Mayotte under French administration. The country gained independence from France in 1975 and has a multi-party political system with a rotating president among the islands.

  • The population is around 800,000, with 42% under 14 years old.
  • The legal system is based on French, Islamic, and customary laws.
  • The country has a weak judicial system due to lack of resources and corruption.

• Economic Overview:

  • The economy is underdeveloped, with real GDP growth rates remaining weak.
  • The Human Development Index ranked the Union of the Comoros 132nd out of 177 countries in 2006.
  • The population is largely rural, with subsistence agriculture and fishing as primary activities.
  • The country exports vanilla, ylang-ylang, and cloves, but lacks growth sectors.

• Money Laundering and Terrorist Financing Risk:

  • The risk of money laundering and terrorist financing is limited due to the underdeveloped financial system and weak capacity to absorb foreign proceeds.
  • However, specific vulnerabilities exist due to weak procedures for identifying legal and natural persons.
  • Offshore company registration in Anjouan and the recent law on economic citizenship may attract illicit activities.
  • The lack of implementation of AML/CFT measures and the absence of convictions or investigations for ML/FT crimes are significant concerns.

2. Legal System and Institutional Measures

• Criminalization of Money Laundering:

  • Money laundering is criminalized under the 1988 Vienna Convention and the 2000 Palermo Convention.
  • However, the 2003 presidential ordinance on ML/FT has not been widely implemented.
  • Some predicate offenses (e.g., human trafficking, migrant smuggling, environmental crimes, and piracy) are not specifically criminalized in the Comorian Criminal Code.

• Criminalization of Terrorist Financing:

  • The Union of the Comoros has not fully complied with the 1999 New York Convention, which requires the criminalization of terrorist financing.
  • There are no provisions to freeze assets of UN-designated terrorists, such as those under Resolution S/RES/1267 and S/RES/1373.

• Confiscation and Freezing of Assets:

  • The Financial Intelligence Unit (FIU) has not yet received any suspicious transaction reports (STRs).
  • The legal framework allows for confiscation of proceeds of crime but lacks effective implementation.

• FIU and Its Functions:

  • The FIU is structured as an intergovernmental coordination committee, not an operational unit.
  • It lacks the capacity to collect and analyze STRs effectively.

• Authorities for Investigations and Prosecutions:

  • The legal framework allows for international cooperation, but the lack of resources and corruption hinders effective enforcement.
  • The criminalization of terrorist financing is weak, limiting the scope of legal assistance and extradition.

3. Preventive Measures - Financial Institutions

• AML/CFT Ordinance (2009):

  • Covers main financial institutions but excludes insurance companies.
  • Due diligence measures were introduced in 2003 but are limited and not fully implemented.
  • The legal framework does not address numbered accounts, updating of customer data, or adequate use of simplified measures.

• Third Parties and Intermediaries:

  • No specific provisions exist for reliance on third parties or non-face-to-face relationships.
  • There are no foreign branches or subsidiaries of financial institutions in the Union of the Comoros.

• Licensing and Registration:

  • Conditions for licensing insurance companies and registering exchange houses and money remitters are not clearly defined.

4. Preventive Measures - Designated Non-Financial Businesses and Professions (DNFBPs)

• AML/CFT Obligations for DNFBPs:
  • The 2009 ordinance covers all DNFBPs, but obligations are limited and not implemented.
  • Monitoring and supervision of DNFBPs are weak or nonexistent.

5. Legal Persons and Non-Profit Organizations

• Legal Regime for Corporations:
  • Based on French law, but Comorian authorities lack the resources to ensure accurate and up-to-date records.
  • Trusts and other legal arrangements are not used in the Union of the Comoros.
  • Non-profit organizations (NPOs) are governed by the law on associations, with registration of foreign NPOs subject to a decentralized and informal process.

6. Domestic and International Cooperation

• Legal Framework for Cooperation:

  • The Union of the Comoros has signed and ratified key international conventions (Vienna, Palermo, New York) but has not transposed them into domestic law.
  • The legal system allows for broad cooperation with foreign counterparts, but the strict application of dual criminality limits the scope of assistance.

• Mutual Legal Assistance and Extradition:

  • The Union of the Comoros is not able to respond to requests for legal assistance or extradition due to lack of data and implementation.

7. Other Issues

• Resources and Statistics:
  • The Union of the Comoros lacks comprehensive data on ML/FT activities and criminal statistics.
  • The central bank has begun to monitor implementation but lacks the necessary resources.

Conclusion and Recommendations

• The Union of the Comoros has made some progress in implementing AML/CFT measures, but significant gaps remain in legal frameworks, institutional capacity, and enforcement.
• The lack of convictions, implementation of laws, and effective monitoring of financial and non-financial sectors remains a major concern.
• Recommendations focus on improving the legal framework, enhancing institutional capacity, strengthening due diligence and monitoring procedures, and ensuring compliance with international standards.