(1) The reporting organization shall pay special attention to the following transactions:- (a) All transactions of complex, large or abnormal trends where the economic or legal purpose is not clear, (b) Non-compliance or partial compliance with international standards related to prevention of financial investment in money laundering and terrorist activities. commercial relationship or transaction with a person, organization or legal entity of a country identified as complying only, or (c) other transactions specified by the regulatory body. The record of the findings shall be kept in writing. (3) The reporting organization shall keep the record as per sub-section (2) for at least five years and shall provide it immediately when requested by the financial information unit, regulatory body or authorized authority.