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DEFINITION

Source of Funds (SoF)

In contrast to source of wealth, source of funds refers specifically to the origin of the money or assets used in a particular transaction or business relationship.

Synonyms

Acronyms

SoF

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Synonyms

Acronyms

SoF

Examples

For the large real estate purchase, the bank requested SoF documentation to verify the funds were from the proceeds of a legitimate business sale.

FAQ

SoF should be documented for large, complex or unusual transactions, as well as for high-risk clients.

SoF can be evidenced through bank statements, sale agreements, loan documents, payslips, invoices, or receipts.

Understanding expected SoF helps banks spot deviations in transaction monitoring that could indicate money laundering.

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