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It covers money laundering, terrorism financing, and proliferation financing, and explains reasonable grounds for suspicion. The note details how to identify suspicious transactions, common indicators, and sector-specific indicators for financial institutions, accountants, real estate agents, jewellery dealers, casinos, legal professionals, and entities on sanctions lists, including cash transactions exceeding specified thresholds. It also sets out responsibilities and submission timing for filing reports to the 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Martin","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-28","2026-09-17",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",14,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What legal basis does Guidance Note 4 cite for issuing suspicious transaction guidance?","Question",{"text":113,"@type":114},"It is issued under Section 10(2)(c) of the Financial Intelligence and Anti Money Laundering Act 2002.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What topics are covered before the guide gets to suspicious transaction reporting?",{"text":118,"@type":114},"The document addresses money laundering, terrorism financing, and proliferation financing, then explains what constitutes suspicious transactions and the basis for reasonable grounds.",{"name":120,"@type":111,"acceptedAnswer":121},"How does the guidance support reporting suspicious transactions to the FIU?",{"text":122,"@type":114},"It provides identification methods and indicators (including specific examples and industry-specific indicators), and includes sections on who should file suspicious transaction reports and when they should be submitted to the FIU.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},289046,1789634451,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},8796095360427,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","Guidance Note 4  \n(Issued under Section 10(2)(c) of the Financial Intelligence and Anti Money Laundering Act 2002)  \nSuspicious Transaction Reports  \nEffective 21 January, 2014 Updated November 2020  \nTABLE OF CONTENTS  \n1.0 INTRODUCTION ............................................................................................................................... 5  \n1.1 Commencement ........................................................................................................................... 5  \n1.2 Definitions ..................................................................................................................................... 5  \n1.3 Purpose of the Guidance Note ................................................................................................. 7  \n2.0 MONEY LAUNDERING ................................................................................................................... 8  \n2.1 Criminalisation of money laundering .................................................................................... 8  \n2.2 Process of money laundering.................................................................................................. 8  \n3.0 TERRORISM FINANCING .............................................................................................................. 9  \n4.0 PROLIFERATION FINANCING .................................................................................................... 10  \n5.0 SUSPICIOUS TRANSACTIONS .................................................................................................. 11  \n5.1 Reasonable Grounds ............................................................................................................... 11  \n5.2 Completed or proposed and attempted transactions ................................................... 11  \n6.0 IDENTIFYING A SUSPICIOUS TRANSACTION ...................................................................... 12  \n6.1 How to identify a suspicious transaction? ......................................................................... 12  \n6.2 Indicators of suspicious transactions ................................................................................. 12  \n7.0 SPECIFIC EXAMPLES OF INDICATORS OF SUSPICIOUS TRANSACTIONS ................ 14  \n7.1 General ......................................................................................................................................... 14  \n7.2 Knowledge of reporting or record keeping requirements .............................................. 15  \n7.3 Identity documents ................................................................................................................... 15  \n7.4 Cash transactions ..................................................................................................................... 15  \n7.5 Economic purposes .................................................................................................................. 16  \n7.6 Transactions involving accounts .......................................................................................... 16  \n7.7 Transactions involving areas outside Mauritius ............................................................... 17  \n7.8 Transactions related to offshore business activity.......................................................... 18  \n8.0 INDUSTRY-SPECIFIC INDICATORS ......................................................................................... 19  \n8.1 Financial institutions .................................................................................................................... 19  \n8.1.1 Personal transactions .............................................................................................................. 19  \n8.1.2 Corporate and business transactions.................................................................................. 20  \n8.1.3 Non-profit organizations (Including registered charities) .","cbCaijiRNPMyqMCr","https://ap.wps.com/l/cbCaijiRNPMyqMCr","pdf",779602,52,"English","# INTRODUCTION\n## Commencement\n## Definitions\n## Purpose of the Guidance Note\n# MONEY LAUNDERING\n## Criminalisation of money laundering\n## Process of money laundering\n# TERRORISM FINANCING\n# PROLIFERATION FINANCING\n# SUSPICIOUS TRANSACTIONS\n## Reasonable Grounds\n## Completed or proposed and attempted transactions\n# IDENTIFYING A SUSPICIOUS TRANSACTION\n## How to identify a suspicious transaction?\n## Indicators of suspicious transactions\n# SPECIFIC EXAMPLES OF INDICATORS OF SUSPICIOUS TRANSACTIONS\n## General\n## Knowledge of reporting or record keeping requirements\n## Identity documents\n## Cash transactions\n## Economic purposes\n## Transactions involving accounts\n## Transactions involving areas outside Mauritius\n## Transactions related to offshore business activity\n# INDUSTRY-SPECIFIC INDICATORS\n## Financial institutions\n## Accountants\n## Real estate agents, property developers and land promoters\n## Dealers in jewellery, precious metals and stones\n## Casinos\n## Legal Professionals\n## Persons and entities on Sanctions Lists\n## Cash Transactions exceeding MUR 500,000 and its equivalent\n# REPORTING A SUSPICIOUS TRANSACTION\n## Who should file suspicious transaction reports?\n## When should a suspicious transaction report be submitted to the FIU?","[{\"question\":\"What legal basis does Guidance Note 4 cite for issuing suspicious transaction guidance?\",\"answer\":\"It is issued under Section 10(2)(c) of the Financial Intelligence and Anti Money Laundering Act 2002.\"},{\"question\":\"What topics are covered before the guide gets to suspicious transaction reporting?\",\"answer\":\"The document addresses money laundering, terrorism financing, and proliferation financing, then explains what constitutes suspicious transactions and the basis for reasonable grounds.\"},{\"question\":\"How does the guidance support reporting suspicious transactions to the FIU?\",\"answer\":\"It provides identification methods and indicators (including specific examples and industry-specific indicators), and includes sections on who should file suspicious transaction reports and when they should be submitted to the FIU.\"}]","Guidance Note 4 - Issue 4 - Effective 21 January 2014 - Updated November 2020 | PDF",131]