ANNEX I
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):
1. the purpose of an account or relationship;
2. the level of assets to be deposited by a customer or the size of transactions undertaken;
3. the regularity or duration of the business relationship.
ANNEX II
The following is a non-exhaustive list of factors and types of evidence of potentially lower risk referred to in Article 16:
1. Customer risk factors:
  1. public companies listed on a stock exchange and subject to disclosure requirements (either by stock exchange rules or through law or enforceable means), which impose requirements to ensure adequate transparency of beneficial ownership;
  2. public administrations or enterprises;
  3. customers that are resident in geographical areas of lower risk as set out in point (3);
2. Product, service, transaction or delivery channel risk factors:
  1. life insurance policies for which the premium is low;
  2. insurance policies for pension schemes if there is no early surrender option and the policy cannot be used as collateral;
  3. a pension, superannuation or similar scheme that provides retirement benefits to employees, where contributions are made by way of deduction from wages, and the scheme rules do not permit the assignment of a member's interest under the scheme;
  4. financial products or services that provide appropriately defined and limited services to certain types of customers, so as to increase access for financial inclusion purposes;
  5. products where the risks of money laundering and terrorist financing are managed by other factors such as purse limits or transparency of ownership (e.g. certain types of electronic money);
3. Geographical risk factors — registration, establishment, residence in:
  1. Member States;
  2. third countries having effective AML/CFT systems;
  3. third countries identified by credible sources as having a low level of corruption or other criminal activity;
  4. third countries which, on the basis of credible sources such as mutual evaluations, detailed assessment reports or published follow-up reports, have requirements to combat money laundering and terrorist financing consistent with the revised FATF Recommendations and effectively implement those requirements.
ANNEX III
The following is a non-exhaustive list of factors and types of evidence of potentially higher risk referred to in Article 18(3):
1. Customer risk factors:
  1. the business relationship is conducted in unusual circumstances;
  2. customers that are resident in geographical areas of higher risk as set out in point (3);
  3. legal persons or arrangements that are personal asset-holding vehicles;
  4. companies that have nominee shareholders or shares in bearer form;
  5. businesses that are cash-intensive;
  6. the ownership structure of the company appears unusual or excessively complex given the nature of the company's business;
  7. customer is a third country national who applies for residence rights or citizenship in the Member State in exchange of capital transfers, purchase of property or government bonds, or investment in corporate entities in that Member State.
2. Product, service, transaction or delivery channel risk factors:
  1. private banking;
  2. products or transactions that might favour anonymity;
  3. non-face-to-face business relationships or transactions, without certain safeguards, such as electronic identification means, relevant trust services as defined in Regulation (EU) No 910/2014 or any other secure, remote or electronic, identification process regulated, recognised, approved or accepted by the relevant national authorities;
  4. payment received from unknown or unassociated third parties;
  5. new products and new business practices, including new delivery mechanism, and the use of new or developing technologies for both new and pre-existing products;
  6. transactions related to oil, arms, precious metals, tobacco products, cultural artefacts and other items of archaeological, historical, cultural and religious importance, or of rare scientific value, as well as ivory and protected species.
3. Geographical risk factors:
  1. without prejudice to Article 9, countries identified by credible sources, such as mutual evaluations, detailed assessment reports or published follow-up reports, as not having effective AML/CFT systems;
  2. countries identified by credible sources as having significant levels of corruption or other criminal activity;
  3. countries subject to sanctions, embargos or similar measures issued by, for example, the Union or the United Nations;
  4. countries providing funding or support for terrorist activities, or that have designated terrorist organisations operating within their country.
ANNEX IV

Correlation table
This Directive | Directive 2005/60/EC | Directive 2006/70/EC
— | | Article 1
— | | Article 3
— | | Article 5
— | | Article 6
— | | Article 7
Article 1 | Article 1 |
Article 2 | Article 2 |
Article 2(3) to (9) | | Article 4
Article 3 | Article 3 |
Article 3(9), (10) and (11) | | Article 2(1), (2) and (3)
Article 4 | Article 4 |
Article 5 | Article 5 |
Articles 6 to 8 | — |
Article 10 | Article 6 |
Article 11 | Article 7 |
Article 13 | Article 8 |
Article 14 | Article 9 |
Article 11(d) | Article 10(1) |
— | Article 10(2) |
Articles 15, 16 and 17 | Article 11 |
— | Article 12 |
Articles 18 to 24 | Article 13 |
Article 22 | | Article 2(4)
Article 25 | Article 14 |
— | Article 15 |
Article 26 | Article 16 |
— | Article 17 |
Article 27 | Article 18 |
Article 28 | — |
Article 29 | Article 19 |
Article 30 | — |
Article 31 | — |
— | Article 20 |
Article 32 | Article 21 |
Article 33 | Article 22 |
Article 34 | Article 23 |
Article 35 | Article 24 |
Article 36 | Article 25 |
Article 37 | Article 26 |
Article 38 | Article 27 |
Article 39 | Article 28 |
— | Article 29 |
Article 40 | Article 30 |
Article 45 | Article 31 |
Article 42 | Article 32 |
Article 44 | Article 33 |
Article 45 | Article 34 |
Article 46 | Article 35 |
Article 47 | Article 36 |
Article 48 | Article 37 |
Article 49 | — |
Article 50 | Article 37a |
Article 51 | Article 38 |
Articles 52 to 57 | — |
Articles 58 to 61 | Article 39 |
— | Article 40 |
— | Article 41 |
— | Article 41a |
— | Article 41b |
Article 65 | Article 42 |
— | Article 43 |
Article 66 | Article 44 |
Article 67 | Article 45 |
Article 68 | Article 46 |
Article 69 | Article 47 |
Substituted by Directive (EU) 2018/843 of the European Parliament and of the Council of 30 May 2018 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, and amending Directives 2009/138/EC and 2013/36/EU (Text with EEA relevance).
Inserted by Directive (EU) 2018/843 of the European Parliament and of the Council of 30 May 2018 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, and amending Directives 2009/138/EC and 2013/36/EU (Text with EEA relevance).