The Gibraltar FIU has published these Guidance Notes which aims to provide entities with guidance on their countering terrorism financing obligations and sector specific guidance on the terrorism financing threats they face. It includes a description of how the FIU will provide local contextual information and provide feedback to reporting entities on their SAR. It is said to take into account the 2020 National Risk Assessment for AML/CFT/CPF. Among other things, it contrasts the flow of funds with that in money laundering.
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