Compendium

Best Practices on Beneficial Ownership for Legal Persons

The best practices paper contains cases and examples from across the global network of FATF and FATF-Style regional bodies' members to help countries better implement requirements on transparency regarding beneficial ownership of companies, foundations, associations and other types of legal persons, and prevent their abuse for financial crimes and terrorism.

Supervisory guidelines on the integration of ESG factors in the investment and risk management of pension funds

This document contains a set of guidelines on the integration of ESG factors in the area of supervision of pension fund investment and risk management to assist regulators, supervisors and other entities involved in pension funds supervision.

Governance Arrangements for critical OTC derivatives data elements (other than UTI and UPI)

Focused guidance on governance arrangements for data elements of critical OTC derivatives

OECD Recommendation on Consumer Protection in the field of Consumer Credit

The OECD Recommendation on Consumer Protection in the field of Consumer Credit sets out a comprehensive set of measures for the effective regulation and supervision of consumer credit transactions in order to promote fair outcomes for consumers and businesses alike.

Guidance for a risk-based approach for trust and company service providers

The guidance aims to support trust and company service providers in the design of effective risk-based measures to manage their ML/TF risks, when establishing or maintaining business relationships.

Guidance for a risk-based approach for the accounting profession

The risk-based approach Guidance for the accounting profession highlights the need for a sound assessment of the money laundering and terrorist financing risks that accountants face so that their policies, procedures and ongoing customer due diligence measures mitigate these risks. 

Guidance for a risk-based approach for legal professionals

The guidance aims to support legal professionals in the design of effective risk-based measures to manage their ML/TF risks, when establishing or maintaining business relationships.

Guidance on Deposit Insurers’ Role in Contingency Planning and System-wide Crisis Preparedness and Management

The Guidance Paper provides supplementary guidance to the IADI Core Principles for Effective Deposit Insurance Systems and a direction for the implementation and strengthening of deposit insurers’ contingency planning and crisis preparedness and management frameworks.

Application Paper on Proactive Supervision of Corporate Governance

The Application Paper on Proactive Supervision of Corporate Governance supports the practical application of the corporate governance related ICPs, mainly ICP 7 (Corporate Governance) and ICP 8 (Risk Management and Control Functions). This Application Paper sets out good practices related to the organisation and functioning of the supervisor, with the objective of promoting proactive supervision of corporate governance.

Fiscal Transparency Code

This IMF code identifies a set of principles and practices to help governments provide a clear picture of the structure and finances of government.

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