In accordance with paragraph 13 of resolution 1822 (2008) and subsequent related resolutions, the ISIL (Da'esh) and Al-Qaida Sanctions Committee makes accessible a narrative summary of reasons for the listing for individuals, groups, undertakings and entities included in the ISIL (Da'esh) and Al-Qaida Sanctions List.
Mahfouz Ould al-Walid was listed on 6 October 2001, pursuant to paragraph 8 (c) of resolution 1333 (2000) as being associated with Al-Qaida, Usama bin Laden or the Taliban for “participating in the financing, planning, facilitating, preparing, or perpetrating of acts or activities by, in conjunction with, under the name of, on behalf of, or in support of” Al-Qaida (QDe.004).
Mahfouz Ould al-Walid was a senior Al-Qaida (QDe.004) leader who followed Usama bin Laden (deceased) from Sudan to Afghanistan in the late 1990s. He has performed several roles within Al-Qaida: spiritual leader, legal scholar and operational planner. In 2001, Mahfouz Ould al-Walid was a close associate and strong supporter of the Taliban.