Regulation No. 1 of 2026 Regarding the System Governing the Postponement or Suspension of Suspicious Transactions, and the Freezing of Funds

The Financial Intelligence Unit:

having reviewed:

• ○ Federal Decree by Law No. (10) of 2025 on Anti-Money Laundering and Combating the Financing of Terrorism and Proliferation (the “Decree-Law”); and
• ○ Cabinet Decision No. (134) of 2025 regarding the Executive Regulation of Federal Decree-Law No. (10) of 2025 on Anti-Money Laundering and Combating the Financing of Terrorism and Proliferation (the “Executive Regulation”);

issues the following Regulation.

Chapter I: Definitions and Scope

Section I: Definitions

Article (1)

The definitions set forth in the Decree-Law and the Executive Regulation, referred to hereinabove, shall apply to this Regulation. In addition, for the purpose of this Regulation, the following terms and expressions shall have the meanings assigned to each of them, unless the context requires otherwise:

Attempted Transaction: An initiated but not settled transaction, including instructions pending execution and queued or scheduled transactions.

Freezing Order: Order by the Head of the Unit to freeze Funds for a period up to th...