{"letter":{"place":"Bruxelles","date":"2026-04-30","language":"fr","document_reference":"AML-2025-SYNTH-001"},"entity":{"name":"Nexara Conseil SRL","bce_number":"0712.345.678","vat_number":"BE0712345678","legal_form":"SRL","address":"Avenue Louise 54","postal_code":"1050","commune":"Ixelles","entity_type":"accountant","supervisor":"FSAB — Institut des Experts-comptables","sector_risk_level":"medium"},"reporting_period":{"start":"2025-01-01","end":"2025-12-31","report_date":"2026-04-30"},"aml_officer":{"name":"Arnaud Bertrand","function":"Responsable LBC/FT (AMLCO)","appointed_date":"2022-01-10","email":"a.bertrand@nexara.be","last_training_date":"2025-09-15"},"risk_assessment":{"overall_risk":"medium","last_review_date":"2025-11-01","next_review_date":"2026-11-01","risk_factors":["Clients dans des secteurs à risque élevé (immobilier, crypto)","Transactions transfrontalières avec pays tiers","Clients non-résidents belges"]},"kyc_summary":{"total_clients":247,"new_clients_period":38,"clients_simplified_dd":42,"clients_standard_dd":183,"clients_enhanced_dd":22,"clients_pep":5,"clients_refused":3,"clients_terminated":2,"ubo_verified":231,"last_mass_review_date":"2025-10-15"},"alerts":[{"alert_id":"ALT-2025-001","date":"2025-02-14","description":"Virement international d'un montant atypique vers un compte aux Pays-Bas","counterparty":"Oceanic Trading BV","amount":187500.0,"currency":"EUR","alert_type":"unusual_amount","severity":"high","status":"str_filed","reviewer":"A. Bertrand","review_date":"2025-02-16","str_reference":"CTIF-2025-0042","notes":"Montant 5x supérieur à la moyenne mensuelle. Déclaration CTIF effectuée le 16/02/2025."},{"alert_id":"ALT-2025-002","date":"2025-05-10","description":"Paiement vers un pays sous sanctions UE (Biélorussie)","counterparty":"Minsk Industrial Supplies","amount":42000.0,"currency":"EUR","alert_type":"sanctioned_country","severity":"high","status":"str_filed","reviewer":"A. Bertrand","review_date":"2025-05-11","str_reference":"CTIF-2025-0091","notes":"Transaction avec Biélorussie. Déclaration CTIF effectuée. Client notifié du refus d'exécution."},{"alert_id":"ALT-2025-003","date":"2025-06-30","description":"Contrepartie identifiée comme PPE (ancien ministre)","counterparty":"Fondation Lemaire asbl","amount":28000.0,"currency":"EUR","alert_type":"pep_match","severity":"high","status":"closed","reviewer":"A. Bertrand","review_date":"2025-07-05","notes":"Vigilance renforcée appliquée. Origine des fonds documentée. Approbation direction obtenue. Relation maintenue."},{"alert_id":"ALT-2025-004","date":"2025-08-05","description":"Série de virements juste en dessous du seuil de 10 000 EUR","counterparty":"Delta Services BVBA","amount":9800.0,"currency":"EUR","alert_type":"structuring","severity":"medium","status":"under_review","reviewer":"A. Bertrand","review_date":"2025-08-12","notes":"3 virements de 9 800 EUR en 5 jours. Examen en cours — demande de justification économique envoyée au client."},{"alert_id":"ALT-2025-005","date":"2025-03-22","description":"Dépôt en espèces au-dessus du seuil de déclaration","counterparty":"N/A","amount":15200.0,"currency":"EUR","alert_type":"cash_threshold","severity":"medium","status":"dismissed","reviewer":"S. Claes","review_date":"2025-03-25","notes":"Justification fournie: paiement fournisseur légitime. Documentation obtenue et classée. Alerte clôturée."}],"str_summary":{"total_strs_period":2,"strs_filed":2,"strs_pending":0,"strs_by_type":{"money_laundering":1,"terrorist_financing":0,"sanctions_breach":1,"other":0}},"training_log":[{"date":"2025-03-10","topic":"Nouvelles typologies de blanchiment — Rapport annuel CTIF 2024","participants":12,"format":"webinar","provider":"IEC — Institut des Experts-comptables et Conseils fiscaux","notes":"Obligatoire pour tout le personnel en contact client"},{"date":"2025-09-15","topic":"Mise à jour réglementaire AMLD6 et vigilance renforcée PPE","participants":8,"format":"external","provider":"Larcier Formation","notes":"Formation AMLCO et responsables de dossier"}],"policy_documents":[{"name":"Politique LBC/FT — Manuel de procédures KYC","version":"3.2","effective_date":"2025-01-01","next_review_date":"2026-01-01","status":"current"},{"name":"Politique de déclaration de soupçon au CTIF/CFI","version":"2.1","effective_date":"2024-06-01","next_review_date":"2026-06-01","status":"current"}],"overall_assessment":{"compliance_level":"partially_compliant","key_findings":"Couverture KYC à 93,5% du portefeuille. 2 alertes de haute sévérité traitées et déclarées au CTIF. Alerte de structuration ALT-2025-004 toujours en cours d'examen.","remediation_actions":"Finaliser l'examen ALT-2025-004 avant le 31/05/2026. Compléter la revue KYC des 16 clients restants. Mettre à jour la politique LBC/FT pour intégrer les exigences AMLD6.","next_review_date":"2026-10-31"}}