EBA
European Banking Authority
Trade-based money laundering — the document tells
Trade-based money laundering indicators: mis-invoicing, mismatched documents and third-party payment, and why the risk factors sit in AMLR Annex III.
Money mule typologies — the indicators that hold up
Money mule typologies and supervisory indicators: the recruitment patterns, the account-behaviour signals, and how mule networks appear in aggregate.
Structuring and smurfing — what detection actually needs
Structuring and smurfing: how the linked-operations rule works, why threshold-adjacent detection fails, and the indicators supervisors expect to see modelled.
Cash-intensive business — a named higher-risk factor
Cash-intensive businesses under AMLR Annex III: CDD baseline, the €10,000 cash limit, the Article 80(4) FIU report for deposits, and three worked…
Fraud losses — who bore them, and when they count
Losses due to fraud per liability bearer under the EBA guidelines: the cash-flow basis, the books-recording timing rule, and the insurance-refund exclusion.
Card fraud typologies — the five reportable types
Card fraud typologies in EU reporting: lost or stolen, card not received, counterfeit, card details theft and other — and the strong…
Unauthorised transactions — issuance vs modification
Unauthorised payment transactions in the EBA fraud taxonomy: the issuance and modification sub-types, the in-system variant, and what each means for controls.
Manipulation of the payer — the EU name for APP fraud
Manipulation of the payer under the EBA fraud guidelines: the good-faith test, why it is reported separately from unauthorised fraud, and what…
Payment fraud typologies — the supervisor’s taxonomy
Payment fraud typologies as EU supervisors define them: the two top-level categories in the EBA fraud reporting guidelines and the sub-types beneath…
Nil return — reporting that nothing happened
Nil returns and negative reporting: why an empty file is often mandatory, how it differs from silence, and the control that keeps…