The following factors may contribute to increasing risk:

a) The respondent is based in a jurisdiction associated with higher ML/TF risk. Firms should pay particular attention to those jurisdictions:

i. identified as high-risk third countries pursuant to Article 9(2) of Directive(EU) 2015/849;

ii. with significant levels of corruption and/or other predicate offences to money laundering;

iii. without adequate capacity of the legal and judicial system effectively to prosecute those offences;

iv. with significant levels of terrorist financing or terrorists activities; or

v. without effective AML/CFT supervision.

b) The respondent conducts significant business with customers based in a jurisdiction associated with higher ML/TF risk.