ANNEX E 
The inverted reporting cascade 
An important part of a well functioning and efficient AML/CFT-system is the inverted reporting cas- 
cade, meaning that from the lowest level, the cases investigated because of an unusual pattern, to the 
top level, sentencing by the court, legal conditions become stricter and stricter, leading to not all un- 
usual cases that are being investigated leading to the reporting of an SAR/STR, not every SAR/STR 
being forwarded to prosecutors, the prosecutors then not opening criminal proceedings in all cases of 
an SAR/STR, not all criminal proceedings that have been opened leading to an accusation and of 
course not every accusation leading to a sentence. The picture one gets is that of a fir tree, hence the 
cascade is an inverted one. 
Sentences by the court — ees 
Accusations brought to court ~~ 00 oM 
Criminal proceedings opened =~ : ----=---=----------=---=--==- esse esse 
SARS/STRS filed aaa anna 
Cases investigated —-mmmm mmm mmr eoeenneeeeeceee neenon enoeene mme -m----- 
85
        

Nutzerhinweis

Sehr geehrte Benutzer,

aufgrund der aktuellen Entwicklungen in der Webtechnologie, die im Goobi viewer verwendet wird, unterstützt die Software den von Ihnen verwendeten Browser nicht mehr.

Bitte benutzen Sie einen der folgenden Browser, um diese Seite korrekt darstellen zu können.

Vielen Dank für Ihr Verständnis.