-9- b. Before carrying out a transaction above the threshold set by the Executive Regulation of this Law for a customer with whom it is not in an established business relationship, whether conducted as a single transaction or several transactions that appear to be linked; c. Before carrying out a domestic or international wire transfer for a customer; d. Whenever there is a suspicion of money laundering or terrorism financing; e. Whenever doubts exist about the veracity or adequacy of previously obtained customer identification data. The supervisory authority may prescribe the circumstances in which a financial institution or designated non-financial business and profession can delay the verification of the customer or beneficial owner identity until after the establishment of the business relationship or the carrying out of the transaction. Where a financial institution or designated non-financial business and profession is unable to comply with obligations under paragraph (2) of this Article, it shall refrain from opening the account or commencing the business relationship or carrying out the transaction; or it shall terminate the business relationship. The financial institution or designated non-financial business and profession shall also consider filing a report to the Unit under the provisions of Article 12 of this Law. Financial institutions and designated non-financial businesses and professions shall implement specific and adequate measures to address the risks of money laundering and terrorism financing in the event that they open an account or establish a business relationship or execute a transaction with a customer that is not physically present for the purpose of identification. Financial institutions and designated non-financial businesses and professions shall establish appropriate risk-management systems to determine whether a customer or beneficial owner is a politically exposed person and if so, apply additional measures to those under paragraph (2) of this Article . The Executive Regulation will prescribe these measures. Financial institutions and designated non-financial businesses and professions shall exercise enhanced due diligence for all complex, unusual large transactions and all unusual patterns of transactions for which there are no clear economic or visible lawful purposes or objectives, examine as far as reasonably possible the background and purpose of such transactions, document all information concerning the transactions and the identity of all parties participating in such transactions, and retain such records in accordance with Article 11 of this Law. The records shall be made available upon request by a competent authority or the Public Prosecutor’s Office. Financial institutions and designated non-financial businesses and professions shall apply enhanced due diligence measures to business relationships and transactions with persons or financial institutions from or in countries that were identified as high risk under Article 4.