Anti-Money Laundering (AML) & Counter-Terrorist Financing (CTF) Policy

Subsi Stores Limited (Subsi.ng) · Effective 11 April 2026

SUBSI STORES LIMITED ANTI-MONEY LAUNDERING (AML) & COUNTER-TERRORIST FINANCING (CTF) POLICY Effective Date: 11th DAY of APRIL, 2026 1. INTRODUCTION 1.1 Purpose This Anti-Money Laundering (AML) and Counter-Terrorist Financing (CTF) Policy outlines the framework adopted by Subsi Stores Limited (“Subsi.ng”, “we”, “us”) to: • Prevent, detect, and report money laundering and terrorist financing • Protect the integrity of our platform • Ensure compliance with applicable Nigerian laws and regulatory obligations 2. LEGAL AND REGULATORY FRAMEWORK Subsi Stores Limited complies with all applicable AML/CTF laws and regulations, including: • Money Laundering (Prohibition) Act 2011 (as amended) • Terrorism (Prevention) Act • Regulations and guidelines issued by the
Nigerian Financial Intelligence Unit • Applicable guidance from the
Federal Competition and Consumer Protection Commission 3. AML GOVERNANCE STRUCTURE 3.1 Compliance Officer We shall appoint a designated AML Compliance Officer responsible for: • Implementing AML controls • Monitoring compliance • Reporting suspicious activities 3.2 Responsibilities Management shall: • Ensure adequate AML resources • Approve policies and updates Employees shall: • Comply with AML procedures • Report suspicious activities immediately 4. RISK-BASED APPROACH 4.1 Risk Assessment We adopt a risk-based approach to identify and assess risks related to: • Customers • Transactions • Geographic locations • Products and services 4.2 Risk Categories Customers may be classified as: • Low Risk • Medium Risk • High Risk 5. CUSTOMER DUE DILIGENCE (CDD) 5.1 Customer Identification We verify: • Individuals (identity, address, contact details) • Businesses (CAC registration, ownership, directors) • Beneficial owners (ultimate control) 5.2 Verification Measures • Government-issued ID validation • Address verification • Phone/email verification • Biometric/selfie verification (where applicable) 5.3 Ongoing Due Diligence We continuously monitor: • Transaction behavior • Account activity • Changes in customer risk profile 6. ENHANCED DUE DILIGENCE (EDD) EDD is applied to high-risk users, including: • Politically Exposed Persons (PEPs) • High-value transaction users • Suspicious activity accounts • High-risk jurisdictions EDD measures include: • Source of funds verification • Additional identity checks • Manual review and approval 7. TRANSACTION MONITORING We implement systems to detect: • Unusual transaction patterns • Rapid or large-value transactions • Structuring (splitting transactions to avoid detection) • Suspicious vendor or buyer behavior Transactions may be: • Flagged • Delayed • Blocked pending investigation 8. SANCTIONS AND WATCHLIST SCREENING We may screen users against: • Sanctions lists • Politically exposed persons (PEPs) • Watchlists issued by regulators or international bodies Accounts flagged may be restricted or reported. 9. SUSPICIOUS ACTIVITY REPORTING (SAR) 9.1 Internal Reporting Employees must immediately report suspicious activities to the AML Compliance Officer. 9.2 External Reporting Where required, reports shall be filed with the
Nigerian Financial Intelligence Unit within the legally required timeframe. 10. RECORD KEEPING We maintain records of: • Customer identification data • Transaction records • Suspicious activity reports Records shall be retained for at least 5 years or as required by law. 11. DATA PROTECTION All AML-related data is processed in compliance with the
Nigeria Data Protection Regulation. We ensure: • Secure storage • Restricted access • Lawful processing 12. TRAINING AND AWARENESS 12.1 Employee Training Employees receive regular training on: • AML laws and obligations • Fraud detection • Reporting procedures 12.2 Ongoing Awareness We maintain continuous updates on: • Regulatory changes • Emerging fraud risks 13. INTERNAL CONTROLS AND AUDIT We conduct: • Periodic AML compliance reviews • Internal audits of AML processes • System testing for fraud detection effectiveness 14. ENFORCEMENT AND DISCIPLINARY ACTION Violations of this Policy may result in: • Disciplinary action • Termination of employment • Reporting to regulatory authorities 15. NON-COMPLIANCE AND SANCTIONS Failure to comply with AML obligations may expose the company and individuals to: • Regulatory penalties • Criminal liability • Reputational damage 16. REVIEW AND UPDATES This Policy shall be reviewed periodically and updated to reflect: • Changes in law • Business operations • Risk environment 17. CONTACT INFORMATION For AML-related matters:
Company Secretary / Compliance Unit
Email: support@subsi.ng
Phone: 09064678987