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COOWN KYC/KYB & AML Framework

Version: 2.0
Last Updated: 2026-02-09
For: PolyReg Membership Application & Regulatory Documentation

Overview

COOWN operates a hybrid compliance framework that balances user experience, security, and regulatory requirements. This document outlines our approach to Know Your Customer (KYC), Know Your Business (KYB), Anti-Money Laundering (AML), and transaction monitoring.

Regulatory Foundation: - Swiss Anti-Money Laundering Act (AMLA) - FINMA Circulars and Guidance - PolyReg Self-Regulatory Organization (SRO) Rules - Monerium E-Money Institution (EMI) License


Hybrid KYC/KYB Model

Tier 1: Crypto-Only Users (<€1,000/day)

Risk Assessment: Low Risk

KYC Requirements: - Basic Information: Name, email, date of birth, country of residence - Verification: Email verification + SMS/2FA - Document Upload: None required - Processing: Automated (instant)

Transaction Limits: - Daily: <€1,000 equivalent in crypto - No fiat services (IBAN, VISA, SEPA) - Crypto-to-crypto only (BTC, stablecoins)

Rationale: - Low-value crypto-only transactions present minimal AML risk - Aligns with risk-based approach per FINMA guidance - Enables frictionless onboarding for individuals/testers


Tier 2: Fiat-Enabled Users (>€1,000/day)

Risk Assessment: Medium Risk (adjusts to High based on factors)

KYC Requirements: - Delegated to Monerium: COOWN relies on Monerium's licensed KYC process - Identity Verification: Government-issued ID (passport, national ID, driver's license) - Proof of Address: Utility bill, bank statement, government document - Liveness Check: Selfie + liveness detection (anti-spoofing) - Processing: 1-3 business days (Monerium review)

Transaction Limits: - Daily: Up to €50,000 (adjustable based on risk assessment) - Monthly: Up to €250,000 (business accounts) - Fiat services: IBAN, SEPA Instant, VISA card - Crypto services: Unlimited

Monerium Integration: - COOWN embeds Monerium's KYC flow in user onboarding - Monerium (licensed EMI) performs identity verification - COOWN receives: Verification status, KYC completion date, risk score - COOWN stores: Only verification status + hash (not documents)

Rationale: - Monerium is a licensed e-money institution with robust KYC - Leverages Monerium's regulatory coverage for fiat services - COOWN focuses on crypto-specific compliance (VASP)


Tier 3: Business Customers (KYB)

Risk Assessment: Medium to High Risk (varies by factors)

KYB Requirements: - Delegated to Monerium for Fiat Services - Company Information: - Legal name, registration number, incorporation date - Business address, country of incorporation - Industry/sector, business model description - Ownership Structure: - Ultimate Beneficial Owners (UBOs) >25% ownership - Shareholders list (for risk assessment) - Organizational chart - Authorized Signatories: - Directors, executives with signing authority - Individual KYC for each signatory (ID, proof of address) - Corporate Documents: - Certificate of incorporation - Memorandum & Articles of Association - Board resolution authorizing COOWN account - Latest financial statements (if high-risk) - PEP Screening: - Politically Exposed Persons (PEPs) flagged - Enhanced due diligence for PEP-related entities - Sanctions Screening: - Check against EU, UN, OFAC, Swiss sanctions lists - Ongoing monitoring

Transaction Limits: - Negotiated based on business size and risk profile - Typical: €100,000/day, €1M/month - Higher limits available with enhanced due diligence

Rationale: - B2B customers present higher AML risk (larger volumes, complex structures) - Requires understanding of business model, source of funds - Shareholder identification critical for multi-sig wallet controls


Customer Risk Categorization

Risk Factors

COOWN assesses customer risk based on multiple factors:

1. Geographic Risk

Risk Level Countries/Regions
Low EEA, Switzerland, UK, Australia, Canada, Japan
Medium Most other countries (case-by-case)
High FATF-blacklisted countries, US (regulatory complexity), sanctioned countries (Russia, North Korea, Iran, etc.)

2. Industry Risk

Risk Level Industries
Low Tech/SaaS, professional services, e-commerce (non-cash)
Medium Retail, hospitality, real estate, general trading
High Crypto exchanges/VASPs, gambling/gaming, cash-intensive businesses, money service businesses

3. Transaction Volume

Risk Level Daily Volume
Low <€1,000
Medium €1,000 - €50,000
High >€50,000

4. Ownership/Control

Risk Level Factors
Low Transparent ownership, no PEPs, public company
Medium Private company, clear UBOs, no red flags
High Complex ownership structure, PEPs as shareholders/directors, offshore entities, bearer shares

5. Regulatory Status

Risk Level Status
Low Fully regulated in home jurisdiction
Medium No license required for business type
High Operating without required license, regulatory sanctions history

Risk-Based Measures

Risk Level Due Diligence Monitoring Review Frequency
Low Simplified (email + basic info) Standard (automated) Annual
Medium Standard (Monerium KYC/KYB) Enhanced (>€10k flagged) Quarterly
High Enhanced (additional docs, source of funds, ongoing monitoring) Intensive (>€5k flagged, manual review) Monthly

AML & Transaction Monitoring

Current State (COOWN 2.0)

Transaction Logging: - All transactions logged on-chain (ICP) - Immutable audit trail (cannot be altered) - Includes: sender, recipient, amount, currency, timestamp, transaction ID

Automated Alerts: - High-value transactions: >€10,000 flagged automatically - Unusual patterns: Sudden large transaction after dormancy (heuristic-based) - Velocity: Multiple large transactions in short time window

Manual Review Process: 1. Alert generated → sent to Regional Operator's AML Officer 2. AML Officer reviews transaction details, customer profile, risk score 3. If suspicious: Conduct enhanced due diligence - Contact customer for explanation (source of funds, purpose) - Review supporting documents (invoices, contracts) - Check blockchain explorer for counterparty (if crypto) 4. If still suspicious: File SAR (Suspicious Activity Report) via PolyReg 5. If cleared: Mark transaction as reviewed, update customer risk score

Case Management: - COOWN has internal case management system (canister-based) - Tracks: alert → review → decision → SAR filing (if applicable) - Audit trail for regulators

Planned Enhancements (2026-2027)

Blockchain Analysis Tools: - Challenge: Commercial tools (Chainalysis, Elliptic) are expensive (~$50k+/year) - Options Under Consideration: 1. AMLBot: Cheaper alternative (~$10-15k/year) 2. Open-source databases: Free blockchain intelligence (e.g., Chainabuse, Crypto Scam DB) 3. Hybrid approach: Manual checks for high-risk txns, automated for low-risk

Purpose: Identify if counterparties (senders/receivers outside COOWN) are: - Sanctioned addresses (OFAC, EU lists) - Mixer/tumbler addresses (Tornado Cash, etc.) - Known scam/fraud addresses - High-risk exchanges (unregulated, history of hacks)

Machine Learning Risk Scoring: - Train ML model on historical transaction data - Predict risk score for new transactions - Reduce false positives (fewer manual reviews) - Target: 2027 (requires sufficient data)


Multi-Signature as AML Control

How It Works

Spending Limits & Approvals: - Single signature: Transactions <€1,000 (low risk) - Dual signature: Transactions €1,000-€10,000 (medium risk) - Triple signature: Transactions >€10,000 (high risk) - Shareholder approval: Major expenditures (>€50k), dividends, policy changes

AML Benefit: - Prevents unauthorized large transfers (internal fraud) - Creates approval audit trail (who authorized what) - Enables real-time review before funds leave wallet

Shareholder Identification: - All shareholders identified during KYB - Shareholders assigned crypto wallet addresses - Enables enforcement of shareholder mode (ultimate control)


Suspicious Activity Reporting (SAR)

When to File SAR

Mandatory Filing: - Transactions suspected to be related to money laundering or terrorist financing - Cannot identify beneficial owner - Doubts about truthfulness of customer information - Unusual transaction with no apparent economic purpose

COOWN's Process: 1. AML Officer completes internal investigation 2. Documents findings in case management system 3. Drafts SAR with details: customer, transactions, suspicion rationale 4. Files SAR with PolyReg (SRO) 5. PolyReg forwards to Swiss Money Laundering Reporting Office (MROS)

Confidentiality: - Customer NOT notified of SAR (tipping-off prohibited) - Transaction may be temporarily frozen (if immediate risk)

Status: Not yet filed any SARs (no membership yet). Capability ready once PolyReg member.


Source of Funds & Wealth

When Required

Enhanced Due Diligence Triggers: - High-risk customer (per risk categorization) - Unusually large transaction relative to customer profile - Inconsistent with declared business model - Request from AML Officer during investigation

Documentation: - Individuals: Salary slips, tax returns, inheritance documents, sale of assets - Businesses: Financial statements, invoices, contracts, business bank statements

Verification: - Cross-check against declared income/revenue - Verify authenticity of documents (call employer, accountant, etc.) - Assess reasonableness (e.g., €100k transaction from student = red flag)


Politically Exposed Persons (PEPs)

Definition

Per FATF/FINMA: - Individuals holding prominent public functions (heads of state, senior politicians, judges, military officers, etc.) - Immediate family members (spouse, children, parents) - Close associates (business partners, joint beneficial owners)

COOWN's Approach

Screening: - All customers screened against PEP databases (via Monerium for KYC users) - Ongoing monitoring (PEP status can change)

Enhanced Due Diligence for PEPs: - Senior management approval required - Source of wealth verification (mandatory, not optional) - Ongoing monitoring (every 3 months, not annually) - Higher scrutiny for large transactions

Risk Mitigation: - PEPs from high-corruption countries: Generally declined - PEPs from low-corruption countries (e.g., Swiss politicians): Case-by-case, with enhanced controls


Sanctions Screening

Lists Monitored

  • EU Consolidated Sanctions List
  • UN Security Council Sanctions
  • OFAC (US Office of Foreign Assets Control) - even though COOWN doesn't serve US customers, many sanctions are global
  • Swiss SECO Sanctions

Screening Points: 1. Onboarding: All new customers screened 2. Ongoing: Weekly batch screening of all customers (detect new sanctions) 3. Transaction-level: If counterparty address is known, check against sanctioned addresses

Actions Upon Match: - Freeze account immediately - Report to authorities (PolyReg → SECO) - Do not notify customer (until instructed by authorities)


Record Keeping

Retention Periods

Per Swiss AMLA: - Transaction records: 10 years - KYC/KYB documents: 10 years after relationship ends - SAR documentation: 10 years - Internal investigations: 10 years

COOWN's Approach: - All data stored on-chain (ICP) → immutable, permanent record - KYC documents stored by Monerium (10-year retention guaranteed) - Accounting records (double-entry ledger) on-chain → permanent


Regional Operator Model & Compliance

What is a Regional Operator?

A Regional Operator is a licensed entity (customer of COOWN) that: - Operates COOWN platform for their own customers - Holds own VASP/crypto license in their jurisdiction - Customizes risk categorization and limits for their market - Employs own AML Officer

Example: - COOWN Switzerland (Managed-Trust.com LTD): PolyReg member, serves Swiss/EU customers - COOWN Germany (Hypothetical): BaFin-licensed, serves German customers with local AML officer

Compliance Responsibility: - Each Regional Operator responsible for their customers' compliance - COOWN (platform provider) provides tools, but not liable for operator's AML failures - Operators must meet minimum standards set by COOWN (e.g., KYC requirements)


Continuous Improvement

Annual Review Process

What's Reviewed: - Risk categorization thresholds (are they still appropriate?) - AML policy effectiveness (false positive rate, SAR outcomes) - New regulatory guidance (FINMA, PolyReg updates) - Emerging risks (new typologies, threat intelligence)

Who Conducts: - AML Officer (lead) - CEO approval - External audit (once ISO 27001 certified)

Output: - Updated risk matrix - Revised transaction thresholds (if needed) - Training materials for team - Policy amendments

Frequency: Annually (minimum), or upon regulatory change


Training & Awareness

Who Gets Trained: - All COOWN team members (developers, support, management) - Regional Operators' teams - AML Officers (specialized training)

Topics: - Red flags and typologies - KYC/KYB procedures - Transaction monitoring - SAR filing process - Sanctions compliance - Data protection (GDPR)

Frequency: - Onboarding (new hires) - Annual refresher - Ad-hoc (when regulations change)


Audit & Oversight

Internal Controls

First Line of Defense: Business operations (COOWN developers, support) - Execute KYC/KYB procedures - Monitor transactions - Escalate suspicious activity

Second Line of Defense: AML Officer (Regional Operator) - Review flagged transactions - Conduct enhanced due diligence - File SARs - Ensure policy compliance

Third Line of Defense: External Audit (future) - Independent review of AML program - Test effectiveness of controls - Recommend improvements

External Oversight

PolyReg (SRO): - Annual compliance questionnaire - On-site audits (random or risk-based) - Review SAR filings - Sanctions for non-compliance

FINMA: - Indirect supervision (via PolyReg) - Direct intervention if systemic issues - Can revoke PolyReg's authorization (affects all members)


Future Enhancements Roadmap

2026: - ✅ Monerium KYC integration (complete) - 🎯 Blockchain analysis tool selection and integration - 🎯 Automated sanctions screening (real-time API) - 🎯 Enhanced transaction monitoring rules

2027: - 🎯 Machine learning risk scoring - 🎯 Integrated case management (workflow automation) - 🎯 Customer self-service (view KYC status, upload docs)

2028: - 🎯 AI-powered anomaly detection - 🎯 Cross-border intelligence sharing (with other VASPs, if permitted) - 🎯 ISO 27001 certification (includes AML controls audit)


Document Control: - Version: 2.0 - Approved by: Simon (CEO), AML Officer (Regional Operator) - Prepared by: Agent Maya-COOWN - Date: 2026-02-09 - Next Review: 2027-02-09 (qualtiy target) or upon regulatory change