Purpose

Ensure FIU reports contain the information required for analysis and follow-up.

Normative

Bitkaya shall include all reasonably available mandatory data in each FIU report, including client and counterparty identity, identity-document data, transaction nature, time and place, amount, destination and source of assets, reporting rationale, the identity of any person acting for or on behalf of the client, relevant high-value goods and applicable failed-CDD reasons.

Descriptive

The 2024 amendment expanded Article 11(2) to cover counterparties, persons executing a transaction, descriptions of high-value goods and reasons why CDD did not achieve the required result or could not be completed.

Source reference: MOT Article 11(2), as amended by P.B. 2024, no. 41, Article II(F).

Assurance Assertions

  • The FIU report form or checklist covers every current statutory data field.
  • Missing information is identified and explained rather than silently omitted.
  • Failed-CDD reporting captures the reasons required by the amended provision.

Relationships

Assurance

  • Source verified: yes
  • Implementation linked: yes
  • Wording unambiguous: review

History

  • 2026-07-26: Created from MOT Article 11(2), including the 2024 expanded report fields.