新加坡是公认的重要金融中心，提供强大的银行金融体系来支持国际财富管理，是世界上最好的离岸金融中心之一，具备完善且稳定的银行系统，以及齐备的金融和商业法规。各大国际银行都汇驻于新加坡。吸引许多跨国企业在新加坡开立境外(离岸)公司账户，进行金融/资金的调度运作。在开设公司银行账户之前，银行必须对公司进行客户尽职调查（customer due diligence, 简称CDD），以确保公司未参与犯罪活动，且公司银行账户不会被用来洗钱。CDD通常包括以下内容：

1. 与客户会面；

2. 评估客户；

3. 确认公司的合法持有人以及最终受益人。

Singapore is recognized as an important financial center, providing a strong banking and financial system to support international wealth management. It is one of the best offshore financial centers in the world, with a sound and stable banking system, as well as complete financial and commercial regulations. All the major international banks are based in Singapore. Attract many multinational enterprises to open overseas (offshore) company accounts in Singapore for financial / capital scheduling operations. Prior to opening a corporate bank account, the bank must conduct a customer due diligence (customer due diligence, CDD) on the company to ensure that the company is not involved in criminal activities and that the corporate bank account is not used for money laundering. CDD usually include the following:

1. Meet with customers;

2. Assess clients;

3. Confirm the legal holders and the ultimate beneficiaries of the Company.

CDD的目的是为了遵守有关反洗钱（anti-money laundering，简称AML）和打击资助恐怖主义（anti-financed terrorism，简称CFT）的法规和规定，这些法规和规定包括：

1.1992年《腐败、贩毒和其他严重犯罪（没收利益）法》（简称CDSA）；

2.2002年（制止资助）恐怖主义法；

3.2018年严重罪行及反恐（杂项修订）法；以及

4.由新加坡金融机构的监管主体新加坡金融管理局（简称MAS）发布的有关AML和CFT通知、指南和其他指导。

The purpose of CDD is to comply with the regulations and regulations on anti-money laundering and anti-money laundering (AML) and anti-financed terrorism (CFT), which include:

1. Corruption, Drug trafficking and Other Serious Crimes (Forfeiture Interest) Act of 1992 (CDSA);

2. The 2002 (Stop Funding) Terrorism Law;

3. Serious Crimes and Terrorism (Miscellaneous Amendment) Act 2018; and

4. Notices, guidelines and other guidance on AML and CFT issued by the Monetary Authority of Singapore (MAS), the regulatory body of financial institutions in Singapore.

本文列举了在新加坡开设公司银行账户所涉及的步骤，解释了公司在申请开户时必须向银行提供的信息，以及为什么需要这些信息。它还明确了由谁负责提出申请以及银行的客户尽职调查要求，以确认最终受益人。

This article outlines the steps involved in opening a corporate bank account in Singapore, explains the information a company must provide to the bank when applying for an account, and why it is needed. It also identified who is responsible for filing the application and the bank's customer due diligence requirements to confirm the ultimate beneficiary.

在私人有限公司成立后的第一次董事会会议上，董事通常指定公司银行，并通过如下相关决议：

1. 批准以公司名义开设银行账户；

2. 授权公司董事或公司代表以公司名义填写任何表格或授权书；以及

3. 为银行账户指定授权签字人。

At the first meeting of the board of directors after the establishment of a private limited company, the directors usually designate the corporate bank and adopt the following relevant resolutions:

1. Approved the opening of bank accounts in the name of the company;

2. Authorize the Director or representative of the Company to complete any form or power of attorney in the name of the Company; and

3. Appoint an authorized signatory for the bank account.

开设银行账户可在公司成立后大约一至三周内完成。按照惯例，在公司成立后但银行账户开设之前，实缴资本可：

1. 由股东持有（尤其是在实缴资本仅为名义金额的情况下）。股东可以签署一份声明，表明实缴资本将在公司银行账户开设后被存入该账户；或者

2. 由信托账户（trust account）代为持有（尤其是在实缴资本金额较大的情况下），并承诺实缴资本将在公司银行账户开设后被转入该账户。

The opening of a bank account can be completed within about one to three weeks after the establishment of the company. As practice, the paid-up capital after the establishment of the Company may:

1. Held by shareholders (especially if the paid-up capital is only a nominal amount). A shareholder may sign a statement indicating that paid-up capital will be deposited into the corporate account after the bank account is opened; or

2. It is held by the trust account (especially in the large amount of paid-up capital) and undertakes that the paid-up capital will be transferred to the company account upon the opening of the company bank account.

新加坡银行通常有一个标准格式的决议，要求申请开户的公司通过该决议。决议需要由公司董事签署或认证，具体取决于银行的要求。

Banks in Singapore usually have a standard resolution requiring the company applying to open the account. Resolutions need to be signed or certified by the company's directors, depending on the bank's requirements.

银行会要求客户填写公司开户申请表。

The bank will ask the customer to fill in the company account opening application form.

公司董事需注意，作为客户尽职调查的一部分，银行有义务：

1. 识别和验证客户的身份；

2. 确认公司最终受益人身份；

3. 持续监控客户的活动。

用于验证公司、公司董事、公司秘书以及公司最终受益人身份的某些关键文件必须随申请表一起提交。

The Company Directors shall note that, as part of customer due diligence, the Bank is obliged to:

1. Identify and validate the customers;

2. Identifirm the ultimate beneficiary of the company;

3. Continuously monitor customer activities.

Certain key documents used to verify the identity of the Company, the Company Director, the Company Secretary, and the ultimate beneficiary of the Company must be submitted along with the application form.

MAS发布的指导方针为银行开展客户尽职调查提供了详细要求，并根据银行对于公司的风险评估，规定了银行需要开展的不同级别的客户尽职调查：

The guidelines issued by MAS provide detailed requirements for banks to conduct customer due diligence and specify the different levels of customer due diligence that banks need to perform based on the bank's risk assessment for the company:

客户尽职调查（简化版）：适用于低风险客户，例如受MAS监管的客户（例如，持牌银行、财务顾问或保险经纪人、资本市场服务牌照持有人或注册基金管理公司）或政府实体。

Customer due diligence (simplified version): applicable to low-risk clients, such as MAS regulated clients (e. g., licensed banks, financial advisers or insurance brokers, capital markets services licence holders or registered fund management company) or government entities.

客户尽职调查（增强版）：适用于高风险客户，例如银行确定客户或客户的任何最终受益人是政治人物（PEP），或政治人物的家庭成员或亲密关系人。其他高风险类别包括客户或客户的任何最终受益人来自反洗钱金融行动特别工作组（FATF, 全球洗钱和恐怖主义融资监测机构）要求采取反措施的国家或司法管辖区，或银行认为其AML/CFT措施不充分的国家或司法管辖区，或银行无法确定客户的公司结构是否具有任何经济或商业目的，或有任何实质性金融活动。

Customer due diligence (enhanced version): applicable to high-risk customers, such as the bank determines that any ultimate beneficiary of a customer is a political person (PEP), or a family member or close relationship of a political person. Other high-risk categories include the client or any ultimate beneficiary from a country or jurisdiction where the Money Laundering Financial Action Task Force (FATF, GMOF) requests the countermeasures, or where the bank considers its AML / CFT measures are inadequate, or the bank is unable to determine whether the client's corporate structure has any economic or commercial purpose or has any substantial financial activity.

客户尽职调（基本版）：适用于根据银行评估不符合简化版客户尽职调查资格且不需要增强版客户尽职调查的客户。

Customer due diligence (basic version): applicable to customers who do not qualify for the simplified customer due diligence and do not require the enhanced customer due diligence.

通常，以下文件必须在客户尽职调查的环节中提供：

Generally, the following documents must be provided in the customer due diligence session:

1. 新加坡公司注册证明

Singapore certificate of company registration

在这方面，公司需要准备并提交给银行的文件包括：

(1) 董事会通过的批准开设公司账户以及账户授权签字人的决议（通常采用银行提供的标准格式），且该决议通常必须由公司董事认证；

(2) 已填写的公司开户申请表（由公司董事或董事会决议授权的签字人签字）；

(3) 公司业务概况的经核证的真实副本（新加坡会计和企业监管局（ACRA）保存的公司标准电子概况，包括公司的基本详细信息摘要，如注册地址、股本金额、董事和股东姓名）；

(4) 从ACRA中提取的电子股东名册和董事名册，通常由公司董事确认；和

(5) 公司章程的经核证的真实副本，通常由公司董事确认。

In this regard, the documents that the Company needs to prepare and submit to the Bank include:

(1) A resolution adopted by the Board approving the opening of a company account and the signatory of the account (usually in the standard format provided by the bank) and which must usually be certified by the director of the company;

(2) The completed application form for company account opening (signed by the directors of the company or the signatories authorized by the resolution of the board of directors);

(3) A certified authentic copy of the Company's business profile (a standard electronic profile of the Company maintained by the Accounting and Enterprise Regulatory Authority of Singapore (ACRA), including basic details of the Company, such as registered address, amount of share capital, names of directors and shareholders);

(4) The electronic register of shareholders and the register of directors drawn from the ACRA, usually confirmed by the directors of the company; and

(5) Certified true copies of the charter are usually confirmed by the directors of the company.

2. 身份证明

identification paper

股东、最终受益人和公司董事的护照或银行要求的其他身份证明文件的经核证的真实副本，或经公证的副本。

A authentic copy of the passport or notarized copy of the shareholders, the ultimate beneficiaries and the directors of the company or other identification documents required by the bank.

3. 居住地址证明

Certificate of residential address

股东、最终受益人和公司董事的最新纳税申报文件、发票和银行要求的其他文件，以证明其居住地。

The latest tax returns, invoices and other documents required by the shareholders, ultimate beneficiaries and directors of the company to prove their place of residence.

4. 股东和最终受益人的背景

Background of the shareholders and of the ultimate beneficiaries

公司股东和最终受益人的学历或证书、雇佣函、个人介绍。

Educational background or certificates, employment letters and personal introduction of the shareholders and ultimate beneficiaries of the Company.

银行可能会安排与公司代表会面，当场检查公司在客户尽职调查环节中提交文件的原件，或与公司董事或代表面谈，以了解与公司有关的详细信息，例如：

1. 其拟开展业务；

2. 其合同相对方（包括任何客户或供应商）；

3. 其资本和业务的资金来源。

The bank may arrange a meeting with a company representative to inspect the original documents of the company submitted during the customer due diligence process, or interview the company director or representative for detailed information about the Company, such as:

1. It plans to carry out business;

2. To the other party (including any customer or supplier);

3. Funding of its capital and operations.

根据会面的结果，银行可能会进一步要求公司提交其他文件。

Depending on the result of the meeting, the bank may further ask the company to submit other documents.

【 特别声明：本篇文章所阐述和说明的观点仅代表作者本人意见，仅供参考和交流，不代表本所或其律师出具的任何形式之法律意见或建议。】