三部门发文规范金融机构客户尽职调查

Core Points - The People's Bank of China, along with two other regulatory bodies, has issued a new management measure aimed at standardizing customer due diligence and transaction record-keeping for financial institutions, effective from January 1, 2026 [1] - The management measure emphasizes the principle of "Know Your Customer" (KYC), requiring financial institutions to identify and verify the identities of customers and their beneficial owners based on the nature of customer characteristics and transaction activities [1] - Financial institutions are required to implement enhanced due diligence measures for customers with higher risks of money laundering and terrorist financing, while simplified due diligence measures can be applied for lower-risk customers [1] - The management measure mandates that financial institutions retain customer identity information, beneficial owner information, and various records reflecting the due diligence efforts undertaken [1] - Additionally, financial institutions must maintain transaction records that include data on each transaction, business vouchers, ledgers, and other documentation that reflects the true nature of the transactions [2]