(14A) “terrorist person” means any natural person who commits an offence under section 6(1), 10, 11, 12 or 13; (14B) “terrorist entity” means any entity that commits an offence under section 6(1), 10, 11, 12 or 13; (14C) “terrorist property” means property that – (i) has been or is being used, or is intended for use, in the commission of a terrorist activity under this Law, or a corresponding offence under a law of a foreign State; (ii) is the subject of such a terrorist activity; (iii) is proceeds of terrorism i.e the property is derived from or obtained, directly or indirectly, through the commission of such a terrorist activity; (iv) has been collected, by any means, directly or indirectly, with the intension that the property should be used for the purpose of a terrorist activity or for supporting a terrorist or a terrorist entity, group or organization; (v) is owned or controlled directly or indirectly by a terrorist, terrorist entity, group or organization and property of persons and entities acting on behalf of, or at the direction of a terrorist, terrorist entity, group or organization, including funds derived or generated from property owned or controlled directly or indirectly by such persons and associated persons and entities, groups or organizations. (14D) “Cooperative Society” means the institution authorized or registered under the Cooperative Societies Act, 2001 (Act No. XLVII of 2001); (15) “Evidence Act” means the Evidence Act, 1872 (Act No. I of 1872); (16) “suspicious transaction” means such transaction – (i) which is different from usual transactions; (ii) which invokes presumption that (a) it is the proceeds of an offence under this Act, (b) it relates to finances of terrorist activities, a terrorist person or entity; (iii) which is any other transactions or an attempt for transactions delineated in the instructions issued by the Bangladesh Bank from time to time for the purposes of this Act; (17) “entity” means any organization consisting of one or more persons, including any legal entity, statutory body, commercial or non-commercial enterprise, group, partnership business, cooperative society; (18) “financial institution” means a financial institution defined in section 2(b) of the Financial Institution Act, 1993 (Act No. XXVII of 1993); (19) “insurer” means an insurer defined in section 2(25) of the Insurance Act, 2010 (Act No. XIII of 2010); (20) “reporting agency” means – (a) bank; (b) financial institution; (c) insurer; (d) money changer; (e) any company or institution which remits or transfers money or money value; (f) any other institution carrying out its business with the approval of the Bangladesh Bank; (g) (i) stock dealer and stock broker; (ii) portfolio manager and merchant banker; (iii) security custodian; (iv) asset manager; (h) (i) non-profit organization; (ii) non government organization; (iii) cooperative society; (i) real estate developer; (j) dealer in precious metals or stones; (k) trust and company service provider; (l) lawyer, notary, other legal professionals and accountants; (m) any other institution declared as such by the Bangladesh Bank from time to time with the approval of the Government; (21) “money changer” means a person or organization approved by the Bangladesh Bank under section 3 of the Foreign Exchange Regulation Act, 1947 (Act No. VII of 1947) for dealing in foreign exchange transactions; (22) (a) “stock dealer and stock broker” means an institution defined respectively in rules 2(i) and 2(j) of the Securities and Exchange Commission (Stock Dealer, Stock Broker and Authorized Representative) Rules, 2000; (b) “portfolio manager and merchant banker” means an institution defined respectively in rules 2(f) and 2(j) of the Securities and Exchange Commission (Merchant Banker and Portfolio Manager) Rules, 1996; (c) “security custodian” means an institution defined in the rule 2(j) of the Securities and Exchange Commission (Security Custodial Services) Rules, 2003; (d) “asset manager” means an institution defined in rule 2(s) of the Securities and Exchange Commission (Mutual Fund) Rules, 2001; (23) “non-profit organization” means an institution licensed under section 28 of the Company Act, 1994 (Act No. XVIII of 1994); Anti Terrorism Act 2009.doc/- 2 -