Part III: Business & Regulation · Gaming Regulation & Compliance

Source of Wealth (SOW)

AML/CFTREPORTED

The broader origin of a customer’s total accumulated wealth and assets over time, as distinguished from the Source of Funds (SOF) which relates to a specific transaction. SOW verification involves understanding how a customer acquired their overall wealth, including their occupation, business interests, investments, inheritances, property ownership, and other asset sources. SOW checks are a mandatory element of Enhanced Due Diligence (EDD) for high-value players, VIP customers, and high-risk patrons, and typically require submission of tax returns, business ownership documents, financial statements, or other evidence of legitimate wealth accumulation.

One entry from the Casino Industry Glossary, 1,090 terms written for surveillance, compliance and operations professionals rather than for players. Definitions describe industry usage; where a term carries a regulatory meaning, verify against the instrument that governs your jurisdiction.