5.3 Financial crime &,!G '&1G -&*!&
#((#(!
(
,/D
!/&,
,*),.-
)
%3
#((#&
,#'
'.,#-
,
-",

"0

1&&P,-)/,
(
#.
,)/*
#((#&
,#'
)'*&#(
1#."
**,)*,#.
!)0,(#(!
)#-
SD!DE
."
,)/*
*,.#(!
)''#..TD
.'
&).
#(
)()(E
1"#"
)0,--
/.#)(E
.,#(#(!E
')(#.),#(!
&OE &'/O'-*O$!&,F "
,)/*
)&#3
)(
(.,P,)/*
( ),'.#)(
",#(!
(&-
#( ),'.#)(
(d--/,(
.#0#.#-
)
&)&
/(#.-
1#."
."
-'
/(.#)(-D

!&)&

,&.#(!
.)
(.#P)(3
/(,#(!U)/(.,P,,),#-.
#((#(!
ST
'..,-
,#-%
----'(.
#-
,,#
)/.
3
."
,)/*
#((#&
,#'
)'*&#(
.'
-
-/'',#-
#(
)."-"#&
9
)M-
*/&#d
!&&!$
*!%
'$!1
,,%&,E
.)

-",
'),
-#&3
(
 .#0&3
.1(
."
,!#)(-D "
3,E
1"#"
!.",-
,!#)(&
(
/-#(--
&#(P-*# #

,#-%
1
"0
.#&
(
)'*,"(-#0
*)&##-
(
*,)/,-
!)0,(#(!
."
,)/*
#((#&
,#'
)'*&#(
"-
#(
*&
(
-.&#-"
0,-#!".
----'(.-
(
)&&.-
."
,-/&.-
#(.)
)(
!,)/*P1#
,#-%
----'(.D
13
#(
1"#"
1
.%
)(
&#(.-
(
/-#(--D
"-
*)&##-
(
*,)/,-
(d--/,(
S9T
,)!,''
.)
,0#1
."
-#!(
(
*, ),'(
"#-
2,#-
(-/,-
.".

,#-%-
,
/(,-.))
(
,0#1
(
.".
)0,
'..,-
,)'
#(#.#&
/
#&#!(
(
,-,"
#(.)
."
#(.#.3E
) d%3
#((#&
,#'
)'*&#(
)(.,)&-
)*,.
3
#,-.
&#(
/(.#)(-D
."3
,
-/#.&3
'#.#!.
.",)/!"
,)/-.
(
 .#0
)(.,)&-
!&)&&3D
*/,*)-
)
,&.#)(-"#*E
2*.
.#0#.3E
-)/,
)
1&."
),
/(-E
(
"#-
#(&/-
.-.#(!
)

)(.,)&-
(
&#(.
/
#&#!(
*,)---D
"d #(#(!-
)
."
!&)&

,#-%
----'(.
"&*
#( ),'
)."-"#&
9
)M-
,*/..#)(
)
#(#0#/&
&#(.-E
.)
."
)1(,-"#*
(
!)0,((
-.,/./,
",)/!"

-,#-
)
.-.#(!
(
."'.#
--/,(
,0#1-
."
9

*,)!,''D ) d),*),.
)#-
(
).",
&!&
-.,/./,-D ,)!,''
#'-
.)
*,)0#
-/#.&
--/,(
3
2'#(#(!
#((#&
,#'
&#(.
/
#&#!(
),'-

),
*,.
)
."
,)/*M-
**,)"
.)
#!".#(!
)(.,)&-
,)--
."
,)/*
),
)(.,)&
(
)*,.#)(&
 .#0(--D
)&
#((#&
,#'
S#(&/#(!
')(3
&/(,#(!E
),,/*.#)(E
.2
0-#)(
*,)/,-
,
&-)
----
!#(-.
,)/*
*)&#3
,+/#,'(.-
.)
(-/,
(d.,,),#-.
#((#(!TD
"
*)&##-
#(
*&
,
)(-#-.(.
1#."
."
%$"$+
."3
,
**&#
)(-#-.(.&3
(
),,.&3
,)--
."
,)/*D
"
*,)!,''

$",
"%$
$

+#%$
ST
,+/#,'(.-E
1"#"
'/-.

#-
**&#&
.)
&&
)'*&#(
/(.#)(-
#(
&&
,!#)(-
(
-%-
.)
*,)0#
'.
3
&&
,)/*
(.#.#-E
2*.
1",
)'*&#(
1)/&
,"
&)&
-)(
&#(
/(.#)(-
SD!DE
,!#)(&
)'*&#(
.'-T
1#."
."
(--,3
&!#-&.#0
),
,!/&.),3
)&#!.#)(-D ,'1),%
),
#(*((.&3
2'#(#(!
."
 .#0(--
)
#,-.
(

"0
-*# #
(1
&#(.
*.(
*,)---E
#(&/#(!
)''#..-
-)(d&#(
#((#&
,#'
)(.,)&-D 1"#"
&))%
.
&&
'..,-
,&0(.
.)
."
*.(
)
(1
&#(.-
)(-#, #((#&
,#'
,0(.#)(
.,#(#(!
S E
E
(.#)(-E
2
0-#)(T
"#!",
,#-%D
( ),'.#)(
,&.#(!
.)
&&
2#-.#(!
&#(.-
#-
*,#)#&&3
"-d(
,)&&
)/.
.)
'*&)3-
!&)&&3
#(
.1)
.,("-
',
<:<;
,e2'#(E
1#."
)&#.#&&3
2*)-
,-)(-
(
"#!"P,#-%
&#(.-
-/$.
(
,&3
<:<