Part III: Business & Regulation · Gaming Regulation & Compliance

Source of Wealth (SOW)

AML/CFT

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 — 1,157 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.