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Sanctions Case Studies (Cont’d)

Cameron International Corporation (September 27, 2021)

$1,423,766 settlement for violations of the Ukraine-Related Sanctions Regulations

Cameron, a Texas-based supplier of goods and services for the oil and gas industry, provided services to Gazprom-Neft Shelf for an Artic offshore oil project

It provided these services when in July 2015 four U.S.-person senior managers at Cameron approved five contracts for its Romania subsidiary to supply goods to one of Gazprom-Neft Shelf’s offshore oil exploration platforms located in the Russian Arctic

Gazprom-Neft Shelf is a wholly-owned subsidiary of Gazprom (identified on the SSI List) and was subject to Directive 4 restrictions

Cameron had a policy in place to comply with Directive 4, but the relevant compliance policies did not indicate that U.S.-person involvement in the activities of Cameron’s foreign subsidiaries could violate Directive 4’s prohibitions

In June 2017 Cameron submitted a notice of apparent violation following a compliance review after it was acquired by Schlumberger, a Dutch-organized company

Aggravating factors

The U.S.-person senior managers were aware that their approvals were for contracts to supply goods to Gazprom-Neft Shelf for Arctic offshore oil production and exploration

Cameron provided a real economic benefit to Gazprom-Neft Shelf and acted directly contrary to US foreign policy objectives

Cameron is a large and commercially sophisticated firm with an extensive global presence and operates in an industry with significant sanctions risk

Mitigating factors

Cameron took corrective action including identifying all employees who should recuse themselves from Russia-related activities and implementing an automatic block on all Russia-related orders to allow for additional review

Cameron cooperated with OFAC during the investigation

Sanctions Case Studies (Cont’d)

Union de Banques Arabes et Francaises (January 4, 2021)

$8,572,500 settlement for violations of Syria-Related Sanctions Programs

Between August 2011 and April 2013, UBAF operated U.S. dollar accounts on behalf of sanctioned Syrian financial institutions and indirectly conducted USD business on behalf of these institutions through the U.S. financial system

Most violations involved UBAF’s processing of internal transfers on behalf of Syrian entities that were followed by corresponding funds transfers through a U.S. bank. Other violations involved “back-to-back” letter of credit transactions

UBAF’s actions during this time period demonstrated knowledge of OFAC sanctions laws, but it acted recklessly by failing to

exercise a minimal degree of caution in accounting for the risks associated with providing USD-based services to sanctioned parties

Aggravating factors

UBAF demonstrated a reckless disregard for its U.S. sanctions compliance obligations when it continued to provide USD services to sanctioned Syrian parties after the August 2011 expansion of U.S. sanctions on Syria

UBAF management had actual knowledge of the conduct giving rise to the violations

UBAF conferred significant economic benefit to sanctioned parties and caused significant harm to the integrity of U.S. sanctions

Mitigating factors

UBAF had a compliance program in place at the time of the violations

UBAF voluntarily self-disclosed the violations to OFAC and cooperated with OFAC’s investigation

UBAF invested substantial resources in improving its compliance program and undertook several remedial measures, including adopting a new Financial Security Charter, adopting new sanctions policies, providing training for all employees, and reviewing its business lines and terminating high risk business lines

Sanctions Case Studies (Cont’d)

Berkshire Hathaway, Inc. on behalf of Iscar Turkey (Turkish subsidiary) (October 20, 2020)

$4,144,651 settlement for violations of the Iranian Transactions and Sanctions Regulations

Iscar Turkey sold cutting tools to two Turkish third-party distributors knowing that such goods would later be shipped to a distributor in Iran for resale to Iranian end-users, including a number identified by Berkshire as being Iranian government entities

Iscar Turkey took steps to obfuscate its dealings with Iran, including concealing these activities from Berkshire through the use of false names in internal records, providing false assurances in response to compliance inquiries and lying to internal investigators

From 2012 to 2016, Iscar Turkey completed 144 orders of goods that were ultimately resold and shipped to Iran with a total transactional value of $383,443

The violations were directed by Iscar Turkey senior managers despite Berkshire’s repeated communications and policies sent to Iscar Turkey regarding U.S. sanctions against Iran and the application of the ITSR to Iscar Turkey’s operations

Iscar Turkey’s General Manager believed that U.S. sanctions on Iran would eventually be lifted and he wanted to have pre-existing commercial relationships with Iranian distributors when that occurred

Berkshire voluntarily self-disclosed the violations to OFAC in May 2016 after receiving an anonymous tip in January 2016

Aggravating factors

Iscar Turkey’s management willfully engaged in transactions with knowledge that such transactions violated U.S. sanctions

Certain Berkshires subsidiaries knew or had reason to know that some of the products sent to Iscar Turkey were intended for Iran

Iscar Turkey’s senior management intentionally concealed its dealings with Iran

Iscar Turkey demonstrated a pattern of conduct by knowingly engaging in prohibited dealings for approximately three years

Mitigating factors

Berkshire voluntarily self-disclosed the violations and promptly responded to OFAC’s follow-on questions

Berkshire took appropriate measures upon learning of Iscar Turkey’s dealings with Iran, including replacing complicit personnel

Sanctions Case Studies (Cont’d)

Generali Global Assistance, Inc. (October 1, 2020)

$5,864,860 settlement for violations of the Cuban Assets Control Regulations

Generali Global Assistance (GGA) served as a travel services provider on behalf of two Canadian insurers that offered medical expenses, travel insurance, and emergency travel insurance policies for non-U.S. Canadian subscribers who travelled to Cuba

GGA provided prohibited post-travel claim reimbursements directly to Canadian travelers who travelled to Cuba, and provided for the indirect payment of claims to Cuban service providers through a Canadian affiliate

Specifically, GGA provided medical expense claim processing and payment services in support of claims paid to Canadian travelers. Between June 2010 and January 2015 GGA processed 2,593 transactions (worth $285,760) in violation of the CACR

Payments intended for Cuban service providers were referred by GGA to a Canadian affiliate

Aggravating factors

GGA demonstrated recklessness when it intentionally avoided making direct payments to Cuban service providers and instead formalized a referral process to make reimbursement payments to those providers indirectly through a Canadian affiliate

GGA is part of a large and sophisticated global organization that provides travel services to insurers and other corporate clients worldwide

Mitigating factors

The CACR were later amended to authorize some of GGA’s prohibited conduct and the total transaction value of the violations was relatively low

No prior penalties, findings of violations, or other actions (including settlements), in the five years preceding the first violation

GGA took remedial action including enhancing its OFAC compliance policies and establishing a formal structure for compliance personnel; GGA has committed to ensuring that senior leadership support GGA’s strengthened OFAC compliance program

Sanctions Case Studies (Cont’d)

Société Internationale de Télécommunications Aéronautiques SCRL (“SITA”) (February 26, 2020)

$7,829,640 settlement for violations of the Global Terrorism Sanctions

SITA provided commercial services and software in the form of Type B messaging services (routed through servers in Atlanta), Maestro DCS Local and software that processes and tracks baggage movement

Mahan Air, Syrian Arab Airlines and Caspian Air, entities designated by OFAC as specially designated global terrorists (SDGTs) were all SITA members and benefitted from SITA’s goods, services, and technology that were either U.S.-origin or provided from or through the U.S.

SITA also identified to OFAC that it provided services to Meraj Air and Al-Naser Airlines, both SDGTs

SITA knew it was providing services to SDGTs and implemented periodic measures to comply with U.S. economic sanctions laws and regulation, including terminating services it knew were subject to U.S. jurisdiction

Aggravating factors

SITA had actual knowledge that it was providing services and software directly or indirectly to SDGTs

SITA harmed the foreign policy objectives of the GTSR by providing services and software that facilitated the operations of airlines that were sanctioned for supporting terrorism

SITA is a commercially sophisticated entity that operates in virtually every country in the world

Mitigating factors

No penalties of finding of violations in the five years before the first violation

The transactions giving rise to the violations represented a small percentage of SITA’s overall business

SITA implemented extensive remedial efforts and enhancements to its compliance program, customer and supplier screening, and the expulsion of the SDGTs from the organization

Sanctions Case Studies (Cont’d)

Sanctions Case Studies (Cont’d)

UniCredit Bank AG (April 15, 2019)

$553,380,759 settlement for violations of various sanctions programs

UniCredit Bank AG operated USD accounts on behalf of the Islamic Republic of Iran Shipping Lines (IRISL) and several IRISL affiliates and processed payments in which IRISL had an interest through U.S. financial institutions

UniCredit processed USD payments in an “OFAC neutral” manner on behalf of persons subject to U.S. sanctions programs

Part of a global settlement among UniCredit Group entities, OFAC, the U.S. Department of Justice, the New York County District Attorney’s Office, the Federal Reserve Board of Governors, and the Department of Financial Services of the State of New York

Aggravating factors

With regard to IRISL-related conduct:

UniCredit Bank AG acted at least with reckless disregard for U.S. sanctions requirements by failing to implement and successfully deploy appropriate controls to prevent the processing of transactions in which IRISL had an interest

UniCredit Bank AG acted recklessly when it processed USD transactions on behalf of IRISL-related entities

UniCredit Bank AG knew or should have known prior to IRISL’s designation that IRISL had an interest in the various IRISL-related accounts

With regard to “OFAC neutral” process:

UniCredit Bank AG acted willfully to circumvent U.S. economic sanctions law by formatting payment instructions in a manner that prevented U.S. intermediary parties from detecting the involvement of OFAC-sanctioned parties or countries

UniCredit Bank AG’s pattern of violations continued for five years

UniCredit Bank AG’s conduct conferred significant economic benefit to sanctioned persons and undermined policy objectives of U.S. sanctions programs

Sanctions Case Studies (Cont’d)

UniCredit Bank AG (April 15, 2019) (Cont’d)

Mitigating factors

OFAC had not issued UniCredit Bank AG a penalty notice or Finding of Violation in the five years preceding the date of the earliest transaction giving rise to the apparent violations

UniCredit Bank AG cooperated with OFAC’s investigation by conducting an internal investigation, identifying all subject transactions, and tolling the statute of limitations

UniCredit Bank AG took remedial action

A small number of the violations involving an interest of IRISL occurred shortly after OFAC’s designation of IRISL on September 10, 2008

Sanctions Case Studies (Cont’d)

Standard Chartered Bank (April 9, 2019)

$639,023,750 settlement for violations of CACR, ITSR, SySR

SCB processed thousands of transactions that involved persons or countries subject to OFAC sanctions programs

Concerns USD transactions involving Iran-related accounts maintained by SCB’s Dubai, UAE branches

Related to the global settlement

Aggravating factors

SCB acted with reckless disregard and failed to exercise a minimal degree of caution or care with regard to the conduct that led to the violations

SCB had actual knowledge and / or reason to know of the underlying conduct at issue

The violations resulted in significant harm to multiple economic sanctions programs and provided sanctioned companies access to the U.S. financial system

SCB’s compliance program was inadequate to manage the bank’s risk and suffered from multiple systematic deficiencies

SCB is a large, commercially sophisticated financial institution

Mitigating factors

SCB cooperated with OFAC by tolling the statute of limitations and submitting response to OFAC’s requests

SCB has taken remedial efforts to prevent recurrence of the violations in the future

A small number of the Syria-related transactions occurred shortly after Executive Order 13582

SCB had not received a penalty notice or Finding of Violation in the five years preceding the earliest date of the transactions giving rise to the Global Settlement Apparent Violations

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