⚠️ 3.4 बैंकिङ कसूर तथा सजाय ऐन, २०६४ (Banking Offence and Punishment Act 2064)
यो ऐनले बैंकिङ क्षेत्रमा हुने आर्थिक अपराध र धोखाधडीहरू को परिभाषा र सजाय निर्धारण गर्छ।
| कसूरको प्रकार | उदाहरण | सजाय |
|---|---|---|
| Forgery (जालसाजी) | Cheque Forgery, Fake Documents | ३-१० वर्ष कैद + जरिवाना |
| Embezzlement (हिनामिना) | Bank Fund Misappropriation | ३-१० वर्ष + सम्पत्ति जफत |
| Loan Fraud | False KYC, Fake Collateral | ५-१० वर्ष + जरिवाना |
| Insider Trading | NRB Information Use for Personal Gain | जरिवाना + Dismissal |
| Fraudulent Cheque | Account Without Fund | जरिवाना + कैद |
| Cyber Fraud | Internet Banking Hacking, Phishing | ETA 2063 + Banking Offence Act |
⚠️ Banking Karmachari को Liability: कर्मचारीले जानाजानी गलत कारोबार गर्दा Personal Liability हुन्छ। Vicarious Liability — Bank पनि Liable हुन सक्छ।
🔍 3.5 सम्पत्ति शुद्धीकरण (मनी लाउन्डरिङ) निवारण ऐन, २०६४ (AML Act) ★★★
परिभाषा: अवैध स्रोतबाट प्राप्त सम्पत्तिलाई वैध देखाउने प्रक्रिया।
| AML Framework | विवरण |
|---|---|
| FIU Nepal | Financial Intelligence Unit Nepal — AML/CFT को मुख्य निकाय, NRB अन्तर्गत |
| KYC | Know Your Customer — Customer Identity Verification अनिवार्य |
| CDD | Customer Due Diligence — Risk-based approach |
| EDD | Enhanced Due Diligence — High Risk customer (PEP, etc.) |
| STR | Suspicious Transaction Report — FIU लाई 3 दिनभित्र |
| CTR | Cash Transaction Report — Rs. 10 Lakh+ नगद कारोबार |
| PEP | Politically Exposed Person — उच्च जोखिम श्रेणी |
| FATF | Financial Action Task Force — International AML Standards |
| Asset Confiscation | Crime Proceeds जफत — Court Order |
| Terrorist Financing | CFT — Counter Financing of Terrorism; Linked to AML |
💡 Nepal र FATF: Nepal ASIA-PACIFIC Group on Money Laundering (APG) को Member। FATF Grey List बाट बच्न Nepal ले AML Law र Implementation strong बनाउनुपर्छ।
✍️ १० अंक — “मनी लाउन्डरिङ: अवधारणा, प्रक्रिया र रोकथामका उपायहरू”
- परिभाषा: Illegal source को पैसालाई legal देखाउने process
- Placement: Cash लाई Financial System मा हाल्नु
- Layering: Multiple transactions, offshore accounts, shell companies
- Integration: Real estate, business मा invest — “Clean” money
- Nepal AML Act 2064: FIU Nepal establishment; Criminal liability
- KYC/CDD/EDD: Customer verification — Risk-based approach
- STR (Suspicious Transaction Report): 3 days भित्र FIU लाई
- CTR (Cash Transaction Report): Rs. 10 lakh+ नगद
- PEP: Enhanced monitoring — Politicians, Senior Officials
- FATF Standards: Nepal APG member; International compliance
🔑 AML Key Acronyms:
FIU = Financial Intelligence Unit (NRB अन्तर्गत)
KYC = Know Your Customer | CDD = Customer Due Diligence
STR = Suspicious Transaction Report (3 days) | CTR = Cash Transaction Report (Rs.10L+)
PEP = Politically Exposed Person | FATF = Financial Action Task Force
3 Stages: Placement → Layering → Integration
FIU = Financial Intelligence Unit (NRB अन्तर्गत)
KYC = Know Your Customer | CDD = Customer Due Diligence
STR = Suspicious Transaction Report (3 days) | CTR = Cash Transaction Report (Rs.10L+)
PEP = Politically Exposed Person | FATF = Financial Action Task Force
3 Stages: Placement → Layering → Integration
💡 सम्भावित प्रश्न: “Money Laundering को ३ चरण” | “KYC को महत्त्व” | “STR र CTR को फरक” | “FIU Nepal को कार्य” | “Banking Fraud को प्रकार”