ANNEX IU.K.

The following is a non-exhaustive list of risk variables that obliged entities shall consider when determining to what extent to apply customer due diligence measures in accordance with Article 13(3):

(i)

the purpose of an account or relationship;

(ii)

the level of assets to be deposited by a customer or the size of transactions undertaken;

(iii)

the regularity or duration of the business relationship.