Resolving Foreign Bribery Cases with Non-Trial Resolutions

OECD Data Collection Questionnaire Results

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Please cite this document as: OECD (2019), Resolving Foreign Bribery Cases with Non-Trial Resolutions: OECD Data Collection Questionnaire Results www.oecd.org/corruption/Resolving-Foreign-Bribery- Cases-with-Non-Trial-Resolutions.htm.

This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the OECD or of the governments of its member countries or those of the European Union. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

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Introduction

This document contains the results of the OECD Data Collection Questionnaire. The tables include data for the 27 countries that responded to the questionnaire and describes their resolution system(s) available for natural or legal persons. The answers have been aggregated into data tables. The data collection questionnaire (comprised of 58 questions, including open-ended questions on a number of issues) collects information on the resolution regimes in force, and how they have been applied to resolve foreign bribery cases, with a view to comparing the relevant features of their non-trial resolution systems. Each table identifies as a “source” the question or questions that were used to generate the data. On most questions, the thematic tables are split into natural and legal persons. Most tables include a column with “comments” which have been limited to main references and/or short explanations.

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Table of contents

Tables

Table 1. Resolutions and their legal basis (Legal Persons) ...... 6 Table 2. Resolutions and their legal basis (Natural Persons) ...... 8 Table 3. Type of Resolution Proceedings (Legal Persons) ...... 10 Table 4. Type of Resolutions proceedings (Natural Persons) ...... 12 Table 5. Resolution procedures used in practice to resolve foreign bribery cases (Legal Persons) ..... 14 Table 6. Resolution procedures used in practice to resolve foreign bribery cases (Natural Persons) .. 16 Table 7. Existence of a resolution system in Countries that responded to the study ...... 18 Table 8. Introduction of Resolution System since last WGB evaluation ...... 19 Table 9. Change or significant evolution in resolution regime since last WGB evaluation ...... 21 Table 10. In process of changing or introducing a resolution regime for the first time ...... 23 Table 11. Consideration of availability of resolution procedures when determining the most appropriate jurisdiction for prosecution ...... 25 Table 12. Can the resolution result in a conviction? (Legal Persons) ...... 26 Table 13. Can the resolution result in a conviction? (Natural Persons) ...... 28 Table 14. Does the resolution result in a criminal or other record? (Legal Persons) ...... 31 Table 15. Does the resolution result in a criminal or other record? (Natural Persons) ...... 34 Table 16. Main forms of resolutions (Legal Persons) ...... 37 Table 17. Main forms of resolutions (Natural Persons) ...... 41 Table 18. When can a resolution be reached? Authority entitled to enter into a resolution/impose terms and extent of judicial oversight (Legal Persons) ...... 45 Table 19. When can a resolution be reached? Authority entitled to enter into a resolution/impose terms and extent of judicial oversight (Natural Persons) ...... 48 Table 20. Factors considered when deciding whether to use resolution procedure – pertaining to accused (Legal Persons) ...... 51 Table 21. Factors considered when deciding whether to use resolution procedure – pertaining to accused (Natural Persons) ...... 55 Table 22. Factors considered when deciding whether to use resolution procedure – other factors (Legal Persons) ...... 58 Table 23. Factors considered when deciding whether to use resolution procedure – other factors (Natural Persons) ...... 60 Table 24. Do countries encourage voluntary disclosure? (Legal and Natural Persons) ...... 62 Table 25. Forms of co-operation required or considered before resolution (Legal Persons) ...... 63 Table 26. Forms of co-operation required or considered before resolution (Natural Persons) ...... 68 Table 27. If no resolution reached, can evidence provided be used to investigate or prove the offence? (Legal Persons) ...... 74 Table 28. If no resolution reached, can evidence provided be used to investigate or prove the offence? (Natural Persons) ...... 78 Table 29. Can a resolution be appealed or challenged? (Legal Persons) ...... 81

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Table 30. Can the resolution be appealed or challenged? (Natural Persons) ...... 87 Table 31. Incentives for an accused to enter into a resolution (Legal Persons) ...... 94 Table 32. Incentives for an accused to enter into a resolution (Natural Persons)...... 97 Table 33. Disincentives for an accused to enter into a resolution (Legal Persons) ...... 100 Table 34. Disincentives for an accused to enter into a resolution (Natural Persons) ...... 103 Table 35. Maximum and minimum sanctions under resolutions, plus reduction in sanctions (Legal Persons) ...... 106 Table 36. Maximum and minimum sanctions under resolutions, plus reduction in sanctions (Natural Persons, prison) ...... 110 Table 37. Maximum and minimum sanctions under resolutions, plus reduction in sanctions (Natural Persons, fine) ...... 114 Table 38. Terms that can be included in a resolution (Legal Persons - table 1 of 3) ...... 118 Table 39. Terms that can be included in a resolution (Legal Persons - table 2 of 3) ...... 120 Table 40. Terms that can be included in a resolution (Legal Persons - table 3 of 3) ...... 123 Table 41. Terms that can be included in a resolution (Natural Persons - table 1 of 2)...... 125 Table 42. Terms that can be included in a resolution (Natural Persons - table 2 of 2)...... 128 Table 43. Differences with trial resolutions (Legal Persons) ...... 133 Table 44. Differences with trial resolutions (Natural Persons) ...... 135 Table 45. Factors affecting determination of sanctions or terms of resolution (Legal Persons) ...... 137 Table 46. Factors affecting determination of sanction or terms of resolution (Natural Persons) ...... 140 Table 47. Fine and confiscation (Legal Persons) ...... 143 Table 48. Fine and confiscation (Natural Persons)...... 149 Table 49. Do resolutions include a secrecy/muzzle clause? (Legal Persons) ...... 152 Table 50. Do resolutions include a secrecy/muzzle clause? (Natural Persons) ...... 155 Table 51. Appointment, powers and obligations of Compliance monitor ...... 158 Table 52. Must the resolution be approved by a Court or other authority? (Legal Persons) ...... 163 Table 53. Must the resolution be approved by a Court or other authority? (Natural Persons) ...... 166 Table 54. Extent of judicial oversight over resolution’s terms and conditions (Legal Persons) ...... 169 Table 55. Extent of judicial oversight over resolution’s terms and conditions (Natural Persons) ...... 172 Table 56. If a resolution is reviewed, what grounds could lead a court to invalidate or refuse to validate it (Legal Persons) ...... 175 Table 57. If a resolution is reviewed, what grounds could lead a court to invalidate or refuse to validate it (Natural Persons) ...... 179 Table 58. Consequences of court’s refusal to validate a resolution (Legal Persons) ...... 184 Table 59. Consequences of court’s refusal to validate a resolution (Natural Persons) ...... 189 Table 60. Authority determining compliance with terms of resolution (Legal Persons) ...... 193 Table 61. Authority determining compliance with terms of resolution (Natural Persons)...... 197 Table 62. If the terms of a resolution are not properly respected, can it be repealed? (Legal Persons)201 Table 63. If the terms of a resolution are not properly respected, can it be repealed? (Natural Persons) ...... 206 Table 64. Public availability of resolutions (Legal Persons) ...... 210 Table 65. Public availability of resolutions (Natural Persons) ...... 214 Table 66. What terms / information of the resolution are published? (Legal Persons) ...... 219 Table 67. What terms/information of the resolution are published? (Natural Persons) ...... 222 Table 68. Impact of resolution on other parties (Legal Persons) ...... 225 Table 69. Impact of resolution on other parties (Natural Persons) ...... 228 Table 70. Application of double jeopardy/ne bis in idem to domestic resolutions ...... 231 Table 71. Application of double jeopardy/ne bis in idem to foreign resolutions ...... 233 Table 72. Impact of resolutions on decision to grant mutual legal assistance ...... 234

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Table 1. Resolutions and their legal basis (Legal Persons)

Country Resolution name Legal basis Penalty exemption Argentina Corporate Liability Law 27.401, art. 9 (Exención de pena) Effective cooperation agreement (Acuerdo de Argentina Corporate Liability Law 27.401, art. 16 colaboración eficaz) Australia Plea Agreement Prosecution Policy of the Commonwealth,para. 6.14-6.21 Federal Statute on Responsibility of Entities for Criminal Offences (VbVG - Austria Diversion Verbandsverantwortlichkeitsgesetz), para.19 CCP, para. 209a (see CCP para. 209a(7), including specific provisions Withdrawal from prosecution due to cooperation Austria applicable to LP - VbVG, para. 19 para. 1) with the Public Prosecutor's Office

Brazil Leniency Agreement [CGU/AGU] Law 12,846/ 2013 Leniency agreement Brazil Systemic interpretation of the legislation and internal prosecutorial regulations [Prosecution Service] Canada Plea Agreement PPSC Deskbook guidelines Canada Remediation Agreement Criminal Code, Part XXII.1 Chile Conditional suspension of proceedings CCP, art. 237-240; Law 20 393, art. 25 Chile Expedited procedure/Summary procedure CCP, art. 406-415; Law 20 393, art. 27 CCP, sections 175a, 175b, 314o-314s; Act No. 418/2011. on Criminal Liability Czech Republic Agreement on guilt and punishment (AGP) of Legal Entities (CLLE), section 1 Estonia Termination for lack of public interest Code of Criminal Procedure (CCP), section 202 Estonia Termination for lack of proportionality Code of Criminal Procedure (CCP), section 203 Estonia Termination for cooperation CCP section 205 Estonia Alternative proceedings Code of Criminal Procedure (CCP), section 233 Estonia Summary proceedings Code of Criminal Procedure (CCP), section 251 Estonia Expedited procedure Code of Criminal Procedure (CCP), section 256-1 Public Interest Judicial Agreement France Law No. 2016-1691, art. 22 (9 Dec. 2016), CCP, art. 41-1-2 (Convention Judiciaire d’Intérêt Public - CJIP) Guilty Plea Law n°2004-204 of 9 March 2004; Law n°2011-1862 13 of December 2011; France (Comparution sur Reconnaissance Préalable Law n°2013-1117 of 6 December 2013, CCP, art. 495-7 to 495-16 de Culpabilité - CRPC) Germany Administrative Resolution Administrative Offence Act (section 30 and 130 OWiG) Germany Forfeiture Order Administrative Offence Act (section 29a OWiG) Case law and State Attorney Guidelines. Penal Code, 1977, 71A(b) and 72(b) Israel Plea Agreement and Probation Ordinance, 1969, section 1 Code of Criminal Procedure (CCP), art. 444-448; Legislative decree (LD) Italy Patteggiamento 231/2001, art. 63 Japan Agreement Procedure Code of Criminal Procedure (CCP), art. 350-2 – 350-15 Latvia Prosecutor's penal order Criminal Procedure Law (CPL), section 420 and Chapter 39 Latvia Plea agreement CPL, Chapter 39 Articles 183, 184, section II, 191 to 200, 208, 209 and 210 of the National Code of Criminal Procedures and the «Action Protocol of Alternate Solutions » of the PGR. This procedure would only apply to foreign bribery when the amount of the gift, Mexico Conditional Suspension of the Process the assets or the promise do not exceed of the equivalent to five hundred times the daily value of the Unit of Measurement and Update at the moment of committing the crime, or when said amount is not measurable.

National Code of Criminal Procedures, art. 183, 185, 201 to 207, 413, 418 and 467, and Agreement A/017/15 of the Attorney General of the Republic, Mexico Summary Procedure published in the Official Gazette of the Federation (DOF, by its accronym in spanish) on February 23, 2015

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Country Resolution name Legal basis Netherlands Transaction Criminal Code, art. 74, and the Directive on Large and Special Transactions Netherlands Punitive Order Criminal Procedure Code, art. 257a, and Aanwijzing OM-afdoening guidelines Netherlands Conditional dismissal Criminal Procedure Code, art. 167 and 242 Norway Optional Penalty Writ Criminal Procedure Act (CPA), Chapter 20 Slovenia Agreement on the Confession of Guilt CCP, art. 161a South Africa Plea Agreement Criminal Procedure Act (CPA), section 105 A South Africa Consent Orders Companies Act No. 71 of 2008, section 173 CCP (Código de Legislación Procesal- Ley De Enjuiciamiento Criminal), art. Spain Conformidad 787(8) Switzerland Accelerated Proceedings/ Simplified Procedure Swiss Criminal Procedure Code (SCPC), art. 358-362 Switzerland Summary punishment order Swiss Criminal Procedure Code (SCPC), art. 352-357 Crime and Courts Act 2013, Schedule 17; Deferred Prosecution Agreement United Kingdom Deferred Prosecution Agreement Code of Practice (DPA CoP Crime and Courts Act 2013V1 11.2.14) United Kingdom Administrative order Financial Services and Markets Act 2000, section 206 Code for Crown Prosecutors 2013 Chapter 9, Attorney General’s Guidelines on United Kingdom Plea Agreement plea discussions in cases of serious or complex fraud 2009 United Kingdom Consent Order for Civil Recovery Proceeds of Crime Act 2002, section 276 United Kingdom Guidance on the Approach of the Crown Office and Procurator Fiscal Service to Civil Resolution (Scotland) Reporting by Business of Bribery Offences Federal Rules of Criminal Procedure, Rule 11; U.S. Attorney's Manual (USAM) United States Plea Agreement 9-27.400 - 9.27.450 and 9-28.1300 United States DPA [DOJ] USAM Principles of Federal Prosecution of Business Organisations United States NPA [DOJ] USAM 9-27.600 – 9-27.650 Principles of Federal Prosecution of Business Organisations/ section 9-47.120 United States Declination with disgorgement of profits [DOJ] FCPA Corporate Enforcement Policy in U.S. Attorney's Manual United States Civil resolutions [SEC] 17 CFR para. 201.240 governs SEC resolution agreements United States Administrative resolutions [SEC] 17 CFR para. 201.240 governs SEC resolution agreements United States DPA [SEC] Division of Enforcement SEC Enforcement Manual, section 6.2.2 United States NPA [SEC] Division of Enforcement SEC Enforcement Manual, section 6.2.3

Source: Data extracted from cross-country database, compiled using questionnaire responses and other sources of information.

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Table 2. Resolutions and their legal basis (Natural Persons)

Country Resolution name [NP] Legal basis [NP] Argentina Abbreviated Procedure (Juicio Abreviado) CCP, art. 431 bis Argentina Cooperation Agreement Repentance Law 27.304, 2016 Australia Plea Agreement Prosecution Policy of the Commonwealth ( para. 6.14-6.21) Austria Diversion CCP, para. 198-209 Withdrawal from prosecution due to cooperation Austria CCP, para. 209 with the Public Prosecutor's Office Cooperation Agreement Brazil Law 12850/2013 (Organized Crime Law), section 1, art. 4-7 (Acordo de Colaboração Premiada) Brazil Conditional Suspension of the Procedure Law 9.099 Canada Alternative Measures Criminal Code, section 717 Canada Plea Agreement PPSC Deskbook guidelines Chile Conditional suspension of proceedings CCP, art. 237-240 Chile Expedited procedure/Summary procedure CCP, art. 406-415 Constitution: art. 250 and art. 251(4), Law 906 of 2004, CCP art. 321-330, Law Declination with Confiscation (art. 324 Code of Colombia 1098 of 2006: art. 174, Law 1312 of 2009, Law 1474 of 2011: art. 13 and 40, Criminal Procedure) Resolution 4155 of 2016- Office of the Attorney General Colombia Preliminary agreement (Preacuerdo) Law 906 of 2004, CCP art. 348-354 Costa Rica Declination with Confiscation Code of Criminal Procedure, art. 22-24 Costa Rica Suspension of Proceedings Code of Criminal Procedure, art. 25 Costa Rica Shortened proceeding Code of Criminal Procedure, art. 373-375 Czech Republic Agreement on guilt and punishment (AGP) CCP, sections 175a, 175b, 314o-314s of Estonia Termination for lack of public interest CCP, section 202 Estonia Termination for lack of proportionality CCP, section 203 Estonia Termination for cooperation CCP, section 205 Estonia Alternative proceedings CCP, section 233 Estonia Summary proceedings CCP, section 251 Estonia Expedited procedure CCP, section 256-1 Criminal Investigation Act (805/2011), Chapter 3 section 10(a) (672/2014) Finland Plea Agreement Criminal Code Chapter 6 section 8(a) (673/2014), Criminal Procedure Act (689/1997) Chapter 1 section 10 and 10(a) and Chapter 5(b) Guilty Plea Law n°2004-204 of 9 March 2004; Law n°2011-1862 13 of December 2011; France (Comparution sur Reconnaissance Préalable Law n°2013-1117 of 6 December 2013; CCP, art. 495-7 to 495-16 de Culpabilité - CRPC) Germany section 153a CCP, section 153a. Germany Negotiated agreement CCP, section 257c Country Resolution name [NP] Legal basis [NP] Germany Penal Order CCP, section 407 CCP Hungary Resolution about the admission of guilt CPA, art. 407-411 Hungary Possibility of avoidance of criminal liability CPC, art. 192 (new CPC art. 219) Case law and State Attorney guidelines. Penal Code, 1977, sections 71A(b) Israel Plea agreement and 72(b) and Probation Ordinance, 1969, section 1 Italy Patteggiamento CCP, art. 444-448 Japan Agreement Procedure Code of Criminal Procedure (CCP), art. 350-2 – 350-15 Latvia Prosecutor's penal order Criminal Procedure Law (CPL), section 420 Latvia Plea agreement CPL, Chapter 38 (Phase 2 Report by the WGB, para 162) Article 183, 184, section II, 191 to 200 of the National Code of Criminal Mexico Conditional Suspension of the Process Procedures and the «Action Protocol of Alternate Solutions » of the PGR. Code of Criminal Procedures, art. 183, 185, 201 to 207, 413, 418 and 467, and Agreement A/017/15 of the Attorney General of the Republic, published in the Mexico Summary Procedure Official Gazette of the Federation (DOF, by its accronym in spanish) on February 23, 2015 Netherlands Transaction Criminal Code, art. 74, and Directive on Large and Special Transactions Netherlands Punitive Order Criminal Procedure Code , art. 257a, and Aanwijzing OM-afdoening guidelines Netherlands Conditional dismissal Criminal Procedure Code, art. 167 and 242

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Country Resolution name [NP] Legal basis [NP] Norway Optional Penalty Writ CPA, Chapter 20 Slovenia Agreement on the Confession of Guilt CCP, art. 161a South Africa Plea agreement Criminal Procedure Act (CPA), section 105 CCP (Código de Legislación Procesal- Ley De Enjuiciamiento Criminal), art. Spain Conformidad 787 Switzerland Accelerated Proceedings/ Simplified Procedure Swiss Criminal Procedure Code (SCPC), art. 358-362 Switzerland Summary punishment order SCPC, art. 352-357 Code for Crown Prosecutors 2013 Chapter 9, Attorney General’s Guidelines on United Kingdom Plea Agreement plea discussions in cases of serious or complex fraud 2009 United Kingdom Consent Order for Civil Recovery The Proceeds of Crime Act 2002, section 276 Rule 11 of the Federal Rules of Criminal Procedure; USAM 9-27.400 - 9.27.450 United States Plea Agreement and 9-28.1300 Principles of Prosecution for individuals apply to pre-trial diversion (Phase 3 United States DPA [DOJ] para. 113) United States NPA [DOJ] USAM 9-27.600 – 9-27.650 United States Civil resolutions [SEC] 17 CFR para. 201.240 governs SEC [resolution] agreements United States Administrative resolutions [SEC] 17 CFR para. 201.240 governs SEC [resolution] agreements United States DPA [SEC] Division of Enforcement SEC Enforcement Manual, section 6.2.2 United States NPA [SEC] Division of Enforcement SEC Enforcement Manual, section 6.2.3 Source: Data extracted from cross-country database, compiled using questionnaire responses and other sources of information.

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Table 3. Type of Resolution Proceedings (Legal Persons)

Country Resolution name (LP) Criminal Civil proceedings Administrative Other non-criminal proceedings proceedings proceedings Argentina Penalty Exemption (Exención de Pena) Yes No No No Effective Agreement Procedure (Acuerdo Argentina Yes No No No de Colaboración Eficaz) Australia Plea Agreement Yes No No No Austria Diversion Yes No No No Withdrawal from Prosecution due to Austria Cooperation with the Public Prosecutor's Yes No No No Office Brazil Leniency Agreement [CGU/AGU] No Yes Yes No Brazil Leniency Agreement [Prosecution Service] No Yes No No Canada Plea Agreement Yes No No No Canada Remediation Agreement Yes No No No Chile Conditional Suspension of Proceedings Yes No No No Chile Expedited Procedure/Summary Procedure Yes No No No Agreement on Guilt and Punishment Czech Republic Yes No No No (AGP) Estonia Termination for lack of public interest Yes No No No Estonia Termination for lack of proportionality Yes No No No Estonia Termination for cooperation Yes No No No Estonia Alternative proceedings Yes No No No Estonia Summary proceedings Yes No No No Estonia Expedited procedure Yes No No No Public Interest Judicial Agreement France (Convention Judiciaire d’Intérêt Public - Yes No No No CJIP) Guilty Plea (Comparution sur France Reconnaissance Préalable de Culpabilité - Yes No No No CRPC) Germany Administrative Resolution No No Yes No Germany Forfeiture Order No No Yes No Israel Plea Agreement Yes No No No Italy Patteggiamento No No Yes No Japan Agreement Procedure Yes No No No Latvia Prosecutor's Penal Order Yes No No No Latvia Plea Agreement Yes No No No Mexico Conditional Suspension of the Process Yes No No No Mexico Summary Procedure Yes No No No Netherlands Transaction Yes No No No Netherlands Punitive Order Yes No No No Netherlands Conditional dismissal Yes No No No Norway Optional Penalty Writ Yes No No No Slovenia Agreement on the Confession of Guilt Yes Yes No No South Africa Plea Agreement Yes Yes No Yes South Africa Consent Orders No No Yes No

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Country Resolution name (LP) Criminal Civil proceedings Administrative Other non-criminal proceedings proceedings proceedings Spain Conformidad Yes No No No Accelerated Proceedings/ Simplified Switzerland Yes No No No Procedure Switzerland Summary Punishment Order Yes No No No United Kingdom Deferred Prosecution Agreement Yes No No No United Kingdom Plea Agreement Yes No No No United Kingdom Consent Order for Civil Recovery No Yes No No United Kingdom Civil Resolution No Yes No No (Scotland) United Kingdom Administrative Order No No Yes No United States Plea Agreement Yes No No No United States DPA [DOJ] Yes No No No United States NPA [DOJ] Yes No No No Declination with Disgorgement of Profits United States Yes No No No [DOJ] United States Civil Resolutions [SEC] No Yes No No United States Administrative Resolutions [SEC] No No Yes No United States DPA [SEC] No No Yes No United States NPA [SEC] No No Yes No

Source: Answers to Question 7a.

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Table 4. Type of Resolutions proceedings (Natural Persons)

Administrative Other non-criminal Country Resolution name Criminal Civil proceedings proceedings proceedings Argentina Abbreviated Procedure (Juicio Abreviado) Yes No No No Argentina Cooperation Agreement Yes No No No Australia Plea Agreement Yes No No No Austria Diversion Yes No No No Withdrawal from Prosecution due to Austria Cooperation with the Public Prosecutor's Yes No No No Office Cooperation Agreement (Acordo de Brazil Yes No No No colaboração premiada) Brazil Conditional Suspension of the Procedure Yes No No No Canada Alternative Measures Yes No No No Canada Plea Agreement Yes No No No Chile Conditional Suspension of Proceedings Yes No No No Chile Expedited Procedure/Summary Procedure Yes No No No Declination with confiscation (Code of Colombia Yes No No No Criminal Procedure art. 324) Colombia Preliminary agreement (Preacuerdo) Yes No No No Costa Rica Declination with Confiscation Yes No No No Costa Rica Suspension of Proceedings Yes No No No Costa Rica Shortened proceeding Yes No No No Agreement on Guilt and Punishment Czech Republic Yes No No No (AGP) Estonia Termination for lack of public interest Yes No No No Estonia Termination for lack of proportionality Yes No No No Estonia Termination for cooperation Yes No No No Estonia Alternative proceedings Yes No No No Estonia Summary proceedings Yes No No No Estonia Expedited procedure Yes No No No Finland Plea Agreement Yes No No No Guilty Plea (Comparution sur France Reconnaissance Préalable de Culpabilité - Yes No No No CRPC) Germany Section 153a Yes No No No Germany Negotiated Agreement Yes No No No Germany Penal Order Yes No No No Hungary Resolution about the Admission of Guilt Yes No No No Hungary Possibility of Avoidance of criminal liability Yes No No No Israel Plea Agreement Yes No No No Italy Patteggiamento Yes No No No Japan Agreement Procedure Yes No No No Latvia Prosecutor's Penal Order Yes No No No Latvia Plea Agreement Yes No No No Mexico Conditional Suspension of the Process Yes No No No Mexico Summary Procedure Yes No No No

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Administrative Other non-criminal Country Resolution name Criminal Civil proceedings proceedings proceedings Netherlands Transaction Yes No No No Netherlands Punitive Order Yes No No No Netherlands Conditional dismissal Yes No No No Norway Optional Penalty Writ Yes No No No Slovenia Agreement on the Confession of Guilt Yes No No No South Africa Plea Agreement Yes No No Yes Spain Conformidad Yes No No No Accelerated Proceedings/ Simplified Switzerland Yes No No No Procedure Switzerland Summary Punishment Order Yes No No No United Kingdom Plea Agreement Yes No No No United Kingdom Consent Order for Civil Recovery No Yes No No United States Plea Agreement Yes No No No United States DPA [DOJ] Yes No No No United States NPA [DOJ] Yes No No No United States Civil Resolutions [SEC] No Yes No No United States Administrative Resolutions [SEC] No No Yes No United States DPA [SEC] No No Yes No United States NPA [SEC] No No Yes No

Source: Answers to Question 7a

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Table 5. Resolution procedures used in practice to resolve foreign bribery cases (Legal Persons)

Has this form of resolution been used in practice to Country Resolution name (LP) Times used [see footnote] resolve a foreign bribery case? (Yes/No) Penalty Exemption (Exención de Argentina No Pena) Effective Cooperation Agreement Argentina No (Acuerdo de Colaboración Eficaz) Australia Plea Agreement Unknown Austria Diversion Unknown Withdrawal from Prosecution due to Austria Cooperation with the Public Unknown Prosecutor's Office Brazil Leniency Agreement [CGU/AGU] Yes 1 Leniency Agreement [Prosecution Brazil Yes 1 Service] Canada Plea Agreement Yes 3 Canada Remedial Agreement No Conditional Suspension of Chile Yes 1 Proceedings Expedited Procedure/Summary Chile No Procedure Agreement on Guilt and Punishment Czech Republic No (AGP) Estonia Termination for lack of public interest No Estonia Termination for lack of proportionality No Estonia Termination for cooperation Unknown Estonia Alternative proceedings No Estonia Summary proceedings No Estonia Expedited procedure No Public Interest Judicial Agreement France (Convention Judiciaire d’Intérêt Public Yes 1 - CJIP) Guilty Plea (Comparution sur France Reconnaissance Préalable de No Culpabilité - CRPC) Germany Administrative Resolution Yes 6 Germany Forfeiture Order Yes 11 Israel Plea Agreement Yes 1 Italy Patteggiamento Yes 6 Japan Agreement Procedure No Latvia Prosecutor's Penal Order No Latvia Plea Agreement No Mexico Conditional Suspension of the Process No Mexico Summary Procedure No Netherlands Transaction Yes 7 Netherlands Punitive Order No Netherlands Conditional dismissal No

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Has this form of resolution been used in practice to Country Resolution name (LP) Times used [see footnote] resolve a foreign bribery case? (Yes/No) Norway Optional Penalty Writ Yes 4 Slovenia Agreement on the Confession of Guilt No South Africa Plea Agreement No South Africa Consent Orders No Spain Conformidad No Accelerated Proceedings/ Simplified Switzerland Yes 1 Procedure Switzerland Summary Punishment Order Yes 7 United Kingdom Deferred Prosecution Agreement Yes 3 United Kingdom Plea Agreement Yes 3 United Kingdom Consent Order for Civil Recovery Yes 3 United Kingdom Administrative Order Yes 2 United Kingdom (Scotland) Civil Resolution No United States Plea Agreement Yes 45 United States DPA [DOJ] Yes 45 United States NPA [DOJ] Yes 26 Declination with Disgorgement of United States Yes 9 Profits [DOJ] United States Civil Resolutions [SEC] Yes 47 United States Administrative Resolutions [SEC] Yes 31 United States DPA [SEC] Yes 2 United States NPA [SEC] Yes 1

Source: Database of foreign bribery cases maintained by the OECD

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Table 6. Resolution procedures used in practice to resolve foreign bribery cases (Natural Persons)

Has this form of resolution been Country Resolution name used in practice to resolve a Times Used [See footnote] foreign bribery case? (Yes/No) Abbreviated Procedure Argentina No (Juicio Abreviado) Argentina Cooperation Agreement No Australia Plea Agreement Yes 3 Austria Diversion Unknown Withdrawal from Prosecution due to Austria Cooperation with the Public Prosecutor's Unknown Office Cooperation Agreement (Acordo de Brazil Yes 1 colaboração premiada) Brazil Conditional Suspension of the Procedure No Canada Alternative Measures No Canada Plea Agreement No Chile Conditional Suspension of Proceedings Yes 1 Expedited Procedure/Summary Chile No Procedure Declination with confiscation (Code of Colombia No Criminal Procedure art. 324) Colombia Preliminary agreement (Preacuerdo) No Costa Rica Declination with Confiscation Unknown Costa Rica Suspension of Proceedings Unknown Costa Rica Shortened proceeding Unknown Agreement on Guilt and Punishment Czech Republic No (AGP) Estonia Termination for lack of public interest No Estonia Termination for lack of proportionality No Estonia Termination for cooperation No Estonia Alternative proceedings No Estonia Summary proceedings No Estonia Expedited procedure No Finland Plea Agreement No Guilty Plea (Comparution sur France Reconnaissance Préalable de Yes 1 Culpabilité - CRPC) Germany Section 153a Yes 222 Germany Negotiated Agreement Yes 2 Germany Penal Order Yes 34 Hungary Resolution about Admission of Guilt No Possibility of Avoidance of criminal Hungary No liability Israel Plea Agreement No Italy Patteggiamento Yes 14 Japan Agreement Procedure No Latvia Prosecutor's Penal Order No Latvia Plea Agreement No

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Has this form of resolution been Country Resolution name used in practice to resolve a Times Used [See footnote] foreign bribery case? (Yes/No) Mexico Conditional Suspension of the Process No Mexico Summary Procedure No Netherlands Transaction Yes Netherlands Punitive Order No Netherlands Conditional dismissal No Norway Optional Penalty Writ Yes 1 Slovenia Agreement on the Confession of Guilt No South Africa Plea Agreement No Spain Conformidad Yes 2 Accelerated Proceedings/ Simplified Switzerland Yes 1 Procedure Switzerland Summary Punishment Order Yes 7 United Kingdom Plea Agreement Yes 11 United Kingdom Consent Order for Civil Recovery Unknown United States Plea Agreement Yes 73 United States DPA [DOJ] No United States NPA [DOJ] No United States Civil Resolutions [SEC] Yes 39 United States Administrative Resolutions [SEC] Yes 6 United States DPA [SEC] No United States NPA [SEC] No

Source: Database of foreign bribery cases maintained by the OECD

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Table 7. Existence of a resolution system in Countries that responded to the study

Is it possible for a LP to resolve a foreign Is it possible for a NP to resolve a foreign bribery Country bribery case (Yes/ No) case (Yes/ No)

Argentina Yes Yes Australia Yes Yes Austria Yes Yes Brazil Yes Yes Bulgaria No No Canada Yes Yes Chile Yes Yes Colombia Yes Yes Costa Rica No Yes Czech Republic Yes Yes Denmark No No Estonia Yes Yes Finland No Yes France Yes Yes Germany Yes Yes Hungary No Yes Ireland No No Israel Yes Yes Italy Yes Yes Japan Yes Yes Latvia Yes Yes Lithuania No No Mexico Yes Yes Netherlands Yes Yes Norway Yes Yes Portugal No No Slovenia Yes Yes South Africa Yes Yes Spain Yes Yes Switzerland Yes Yes United Kingdom Yes Yes United States Yes Yes Source: Answers to Question 4

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Table 8. Introduction of Resolution System since last WGB evaluation

Introduction of a resolution regime for a Introduction of a resolution regime for a Country Additional information NP (Yes/No) LP (Yes/No)

LP: The Corporate Liability Law 27.401 (entry into force on 03/01/2018) Argentina No Yes established two resolution procedures: Penalty Exemption (Exención de Pena) and Effective Cooperation Agreement (Acuerdo de Colaboración Eficaz). Australia No No Austria No No Brazil No No LP: Budget Implementation Act, 2018, No. 1 (S.C. 2018, c. 12), s. 404, introducing Canada No Yes an amendment to the Criminal Code, established one resolution procedure: Remediation Agreement. Chile No No LP: Law 1778 (entry into force on 02/02/2016) established one resolution Colombia No Yes procedure: Benefits due to Collaboration (Beneficios por Colaboración). Costa Rica No No Czech Republic No No Estonia No No Finland No No LP: Law 2016-1691 (entry into force on 01/06/2017) established one resolution France No Yes procededure: Public Interest Judicial Agreement (Convention Judiciaire d’Intérêt Public). Germany No No Hungary No No Israel No No Italy No No LP and NP: Act no. 54 of 2016 (Act to Amend Parts of Criminal Procedure Code Japan Yes Yes and Other Acts) established one resolution procedure: Agreement Procedure (証拠収集等への協力及び訴追に関する合意) Latvia No No

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Introduction of a resolution regime for a Introduction of a resolution regime for a Country Additional information NP (Yes/No) LP (Yes/No)

Mexico No No

Netherlands No No Norway No No Slovenia No No South Africa No No Spain No No Switzerland No No United Kingdom No No United States No No Sorce: Answers to Question 1

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Table 9. Change or significant evolution in resolution regime since last WGB evaluation

Change or evolution in resolution Change or evolution in resolution Country Additional information regime for NP (Yes/No) regime for LP (Yes/No)

Argentina No No Australia No No "Certain amendments were made in CCP para. 209a (Withdrawal from prosecution due to cooperation with the Public Prosecutor's Office) concerning "crown witnesses" (e.g. the suspect has to be informed at an early stage if the provisions for receiving the status Austria Yes Yes of a "crown witness" apply, the suspect can challenge the decision of the public prosecution's office if receiving the "crown-witness"-status is being denied. CCP para. 209a can also be applied to legal persons (see CCP para. 209(7))." LP: "In previous reports, reference was made to Law 12,846/2013, which created the legal framework for leniency agreements for LP. This law makes express reference to the Office of the Comptroller-General (CGU) as the body responsible for enforcing foreign bribery, including signing agreements. However, we have had some significant evolvements, which strengthens the anti-corruption system. The CGU has been working Brazil No Yes and singing leniency agreements, related both to national and/or transnational cases, with the Office of the Attorney General. Leniency agreements with LPs have also been handled by the Prosecution Service (and specially the Federal Prosecution Service), under a systemic interpretation of the legislation. These leniency agreements are governed by internal prosecutorial regulations." Canada No No Chile No No Colombia No No Costa Rica No No Czech Republic No No Estonia No No Finland No No France No No Germany No No Hungary No No Israel No No Italy No No

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Change or evolution in resolution Change or evolution in resolution Country Additional information regime for NP (Yes/No) regime for LP (Yes/No)

Japan No No "With the amendments to the Criminal Law (section 36) of 10.03.2016 which entered into force on 07.04.2016 a public prosecutor can draw up a penal order also in cases of Latvia Yes Yes a serious crime for which a punishment of deprivation of liberty for a period of up to five years is provided for (before the amendments it was possible only in cases of a criminal violation or a less serious crime)."

Mexico No No

Netherlands No No Norway No No Slovenia No No South Africa No No Spain No No "Since 2011 Switzerland has a new united Swiss Criminal Procedure Code (SCPC). Switzerland Yes Yes Before then, every canton had its criminal procedure law." United Kingdom No No Incorporation of FCPA Corporate Enforcement Policy into the U.S. Attorney’s Manual concerning (1) Credit for Voluntary Self-Disclosure, Full Cooperation, and Timely and Appropriate Remediation in FCPA Matters and (2) Limited Credit for Full Cooperation United States No Yes and Timely and Appropriate Remediation in FCPA Matters Without Voluntary Self- Disclosure (U.S. Attorney’s Manual, section 9-47.120, available at https://www.justice.gov/criminal-fraud/file/838416/download). Source: Answers to Question 2

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Table 10. In process of changing or introducing a resolution regime for the first time

In process of changing or introducing In process of changing or introducing Country Additional information resolution regime for NP? (Yes/No) resolution regime for LP? (Yes/No) Argentina No No LP: Argentina introduced resolution procedures for LP for the first time in early 2018 (see table Q1) Australia No Yes LP: "The Crimes Legislation Amendment (Combatting Corporate Crime) Bill was introduced to the Parliament on 6 December 2017 (Attachment A). If passed, the bill would introduce a Commonwealth Deferred Prosecution Agreement (DPA) scheme. Under the proposed DPA scheme, a prosecutor would have the option to invite a corporation that has engaged in serious corporate crime to negotiate an agreement to comply with a range of specified conditions. These conditions may typically require a corporation to admit to agreed facts, pay a financial penalty and implement or improve its compliance program. If the corporation fulfils its obligations under the DPA, it will not be prosecuted for the offences specified in the DPA (these offences may include foreign bribery offences)." Austria No No Brazil No No Canada Yes Yes “The Canadian government is proposing, in Bill C-86, to amend section 715.42 of the Criminal Code to address the publication/non-publication of a remediation agreement, court orders, decisions and the judicial reasons by ensuring that any initial decision not to publish, and any order on the application to review, and the reasons, if any, be published; expressly providing that a non-publication decision could include a condition related to the duration of non-publication, and permitting anyone to bring an application to ask the court to reconsider a non-publication decision.” (Answer to Study Questionnaire) Chile No No Colombia No No LP: Colombia introduced a resolution procedure for LP for the first time in 2016 (see table Q1) Costa Rica No Yes Costa Rica reports that Bill No. 20.547 envisions a "comprehensive reform" of the procedure on the liability of legal persons, including specific changes intended to address Working Group on Bribery concerns identified in the Phase 1 evaluation. Czech Republic No No Estonia No No Finland No No France No No LP: France introduced a resolution procedure for LP for the first time in 2016 (see table Q1) Germany No Yes LP: “According to the coalition agreement the liability of legal persons for criminal offences

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In process of changing or introducing In process of changing or introducing Country Additional information resolution regime for NP? (Yes/No) resolution regime for LP? (Yes/No) (including corruption) will be reformed. The reform will possibly include new rules regarding resolutions involving legal persons.” Hungary Yes No NP: "The Act XC of 2017 (coming into force from 1 July 2018) will introduce the settlement about the admission of guilt (para. 407-411). (A somewhat similar institution, 'waiving the right to the trial' is already in force, the new legislation practically builds on it and extends its scope.)" It also seems that there has been a substantial change concerning the articles relating to the termination of the investigation proceedings. Israel No Yes LP: "The current law allows certain prosecutors to sign a type of NPA in a narrow scope of cases. The current regime applies to natural and legal persons in the same way. The Ministry of Justice is considering creating a separate and specific NPA regime that will apply to legal persons. The purpose would be to broaden the scope of cases where a NPA can be signed between a prosecutor and a legal person. However, this process is only in its preliminary stages and therefore we cannot answer the following questions in reference to future changes. Since foreign bribery is a felony in Israeli law, the current NPA regime does not allow for the signing of a NPA in the case of foreign bribery." Italy No No Japan No No Latvia No No Mexico No No Netherlands Yes Yes LP and NP: (Transaction and Punitive Order): "At the moment the Ministry of Justice is in the process of reviewing our regime. One of the issues we are looking at is a possible change in procedure." Norway No No Slovenia No No South Africa No No Spain No No Switzerland No No Switzerland reports that, as of November 2018, the SCPC is currently under revision. Thus, amendements to the resolution regime can not be excluded. United Kingdom No No United States No No

Source: Answers to Question 3

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Table 11. Consideration of availability of resolution procedures when determining the most appropriate jurisdiction for prosecution

Country Is availability of resolutions in the different countries concerned a criterion considered when determining most appropriate jurisdiction for prosecution (art. 4.3 of the Convention)? (Yes/No/Unknown) Argentina Unknown Australia Yes Austria Yes Brazil No Canada Yes Chile Unknown Colombia No Costa Rica Yes Czech Republic Yes Estonia Unknown Finland Unknown France Yes Germany Unknown Hungary Yes Israel Yes Italy No Japan Unknown Latvia No Mexico No Netherlands Yes Norway No Slovenia Yes South Africa Yes Spain Unknown Switzerland No United Kingdom Yes United States Yes

Source: Answers to Question 58

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Table 12. Can the resolution result in a conviction? (Legal Persons)

Country Resolution name Can the resolution result in a conviction? (Yes/No)

Argentina Penalty Exemption (Exención de Pena) Yes Argentina Effective Cooperation Agreement (Acuerdo de Colaboración Eficaz) Yes Australia Plea Agreement Yes Austria Diversion No Withdrawal from Prosecution due to Cooperation with the Public Prosecutor's Austria No Office Brazil Leniency Agreement [CGU/AGU] No Brazil Leniency Agreement [Prosecution Service] No Canada Plea Agreement Yes Canada Remediation Agreement No Chile Conditional Suspension of Proceedings No Chile Expedited Procedure/Summary Procedure Yes Czech Republic Agreement on Guilt and Punishment (AGP) Yes Estonia Termination for lack of public interest No Estonia Termination for lack of proportionality No Estonia Termination for cooperation No Estonia Alternative proceedings Yes Estonia Summary proceedings Yes Estonia Expedited procedure Yes France Public Interest Judicial Agreement (Convention Judiciaire d’Intérêt Public - CJIP) No France Guilty Plea (Comparution sur Reconnaissance Préalable de Culpabilité - CRPC) Yes Germany Administrative Resolution No Germany Forfeiture Order No Israel Plea Agreement Yes Italy Patteggiamento Yes Japan Agreement Procedure Yes Latvia Prosecutor's Penal Order Yes Latvia Plea Agreement Yes

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Country Resolution name Can the resolution result in a conviction? (Yes/No)

Mexico Conditional Suspension of the Process No Mexico Summary Procedure Yes Netherlands Transaction No Netherlands Punitive Order No Netherlands Conditional dismissal No Norway Optional Penalty Writ Yes Slovenia Agreement on the Confession of Guilt Yes South Africa Plea Agreement Yes South Africa Consent Orders No Spain Conformidad Yes Switzerland Accelerated Proceedings/ Simplified Procedure Yes Switzerland Summary Punishment Order Yes United Kingdom Deferred Prosecution Agreement No United Kingdom Plea Agreement Yes United Kingdom Consent Order for Civil Recovery No United Kingdom Administrative Order No United Kingdom (Scotland) Civil Resolution No United States Plea Agreement Yes United States DPA [DOJ] No United States NPA [DOJ] No United States Declination with Disgorgement [DOJ] No United States Civil Resolutions [SEC] No United States Administrative Resolutions [SEC] No United States DPA [SEC] No United States NPA [SEC] No Source: Answers to Question 7b

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Table 13. Can the resolution result in a conviction? (Natural Persons)

Country Resolution name Can resolution result in a Additional information conviction? (Yes/No) Argentina Abbreviated Procedure (Juicio Abreviado) Yes Argentina Cooperation Agreement Yes Australia Plea Agreement Yes Austria Diversion No Austria Withdrawal from Prosecution due to No Cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement (Acordo de Yes colaboração premiada) Brazil Conditional Suspension of the Procedure No Canada Alternative Measures No Canada Plea Agreement Yes

Chile Conditional Suspension of Proceedings No Chile Expedited Procedure/Summary Procedure Yes Colombia Declination with confiscation (Code of Criminal No Procedure art. 324) Colombia Preliminary agreement (Preacuerdo) Yes

Costa Rica Declination with Confiscation Yes

Costa Rica Suspension of Proceedings No

Costa Rica Shortened proceeding No Czech Republic Agreement on Guilt and Punishment (AGP) Yes Estonia Termination for lack of public interest No Estonia Termination for lack of proportionality No Estonia Termination for cooperation No Estonia Alternative proceedings Yes Estonia Summary proceedings Yes Estonia Expedited procedure Yes Finland Plea Agreement Yes France Guilty Plea (Comparution sur Reconnaissance Yes

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Country Resolution name Can resolution result in a Additional information conviction? (Yes/No) Préalable de Culpabilité - CRPC) Germany Section 153a No Germany Negotiated Agreement Yes Germany Penal Order Yes Hungary Resolution about the Admission of Guilt Yes Hungary Possibility of Avoidance of criminal liability No Israel Plea Agreement Yes Italy Patteggiamento Yes Japan Agreement Procedure Yes Latvia Prosecutor's Penal Order Yes Latvia Plea Agreement Yes Mexico Conditional Suspension of the Process No “The effect of compliance of the suspension conditions is the extinction of the criminal action and the dismissal of the procedure.” (Answers to the Study Questionnarie) Mexico Summary Procedure Yes “It is a procedure in which the jurisdictional body issues the conviction, without going through an oral trial.” (Answers to the Study Questionnarie) Netherlands Transaction No Netherlands Punitive Order No Netherlands Conditional dismissal No Norway Optional Penalty Writ Yes Slovenia Agreement on the Confession of Guilt Yes South Africa Plea Agreement Yes Spain Conformidad Yes Switzerland Accelerated Proceedings/ Simplified Procedure Yes

Switzerland Summary Punishment Order Yes United Kingdom Plea Agreement Yes United Kingdom Consent Order for Civil Recovery No United States Plea Agreement Yes

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Country Resolution name Can resolution result in a Additional information conviction? (Yes/No) United States DPA [DOJ] No United States NPA [DOJ] No United States Civil Resolutions [SEC] No United States Administrative Resolutions [SEC] No United States DPA [SEC] No United States NPA [SEC] No Source: Answers to Question 7b.

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Table 14. Does the resolution result in a criminal or other record? (Legal Persons)

Does the resolution result in a Country Resolution name (LP) criminal or other record? Additional information (Yes/No/Depends) Argentina Penalty Exemption (Exención de Pena) Yes Effective Cooperation Agreement (Acuerdo Argentina Yes de Colaboración Eficaz) Depends: "A prosecution based on negotiated charge will not necessarily result in a conviction. Whilst this is unlikely in foreign bribery cases, a discharge or Australia Plea Agreement Depends recognizance without conviction under section 19B of the Crimes Act 1914 is available." Austria Diversion No Withdrawal from Prosecution due to Austria Cooperation with the Public Prosecutor's No Office Brazil Leniency Agreement [CGU/AGU] Yes Brazil Leniency Agreement [Prosecution Service] No Canada Plea Agreement Yes Canada Remediation Agreement No Chile Conditional Suspension of Proceedings No Chile Expedited Procedure/Summary Procedure Yes Czech Republic Agreement on Guilt and Punishment (AGP) Yes Estonia Termination for lack of public interest No Estonia Termination for lack of proportionality No Estonia Termination for cooperation No Estonia Alternative proceedings Yes Estonia Summary proceedings Yes Estonia Expedited procedure Yes Public Interest Judicial Agreement France (Convention Judiciaire d’Intérêt Public - No CJIP)

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Does the resolution result in a Country Resolution name (LP) criminal or other record? Additional information (Yes/No/Depends) Guilty Plea (Comparution sur France Reconnaissance Préalable de Culpabilité - Yes CRPC) Germany Administrative Resolution No Germany Forfeiture Order No Depends: "A resolution can include an agreement that the defendant will be Israel Plea Agreement Depends found guilty but not convicted (discharged), in which case it will not have a criminal record." Italy Patteggiamento Yes Depends: “(…) Favorable treatment by a prosecutor include to suspend or Japan Agreement Procedure Depends terminate indictment, to indict for lesser offense and to seeking lighter sentence.” (Answer to Study Questionnaire – Question 8.c.) Latvia Prosecutor's Penal Order Yes Latvia Plea Agreement Yes “The register of precedents of alterante solutions and anticipated termination Mexico Conditional Suspension of the Process Yes forms (consulted before accesing to another benefit.)” (Answers to the Study Questionnaire) “The conviction with wich the procedure ends has the same legal effects, but the Mexico Summary Procedure Yes accused receives some benefits, such as the application of a lower penalty” (Answers to the Study Questionnaire) Netherlands Transaction Yes Netherlands Punitive Order Yes Netherlands Conditional dismissal Yes Norway Optional Penalty Writ Yes Slovenia Agreement on the Confession of Guilt Yes South Africa Plea Agreement Yes South Africa Consent Orders No Spain Conformidad Yes Accelerated Proceedings/ Simplified Switzerland No There is no criminal record for LP. Phase 4 para. 100. Procedure

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Does the resolution result in a Country Resolution name (LP) criminal or other record? Additional information (Yes/No/Depends) Switzerland Summary Punishment Order No There is no criminal record for LP. Phase 4 para. 100. United Kingdom Deferred Prosecution Agreement No United Kingdom Plea Agreement Yes United Kingdom Consent Order for Civil Recovery No United Kingdom Administrative Order No United Kingdom (Scotland) Civil Resolution No United States Plea Agreement Yes "A company’s successful completion of a DPA is often not treated as a criminal United States DPA [DOJ] No conviction by debarment authorities." United States NPA [DOJ] No Declination with Disgorgement of Profits United States No [DOJ] United States Civil Resolutions [SEC] No United States Administrative Resolutions [SEC] No United States DPA [SEC] No United States NPA [SEC] No

Source: Answers to Question 7c

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Table 15. Does the resolution result in a criminal or other record? (Natural Persons)

Does the resolution result in a criminal or Country Resolution name (NP) Additional information other record? (Yes/No/It depends) Argentina Abbreviated Procedure (Juicio Abreviado) Yes Argentina Cooperation Agreement Yes "A prosecution based on negotiated charge will not necessarily result in a conviction. Whilst this is unlikely in foreign bribery cases, a discharge or Australia Plea Agreement Depends recognizance without conviction under section 19B of the Crimes Act 1914 is available." Austria Diversion No Withdrawal from Prosecution due to Austria Cooperation with the Public Prosecutor's No Office Cooperation Agreement (Acordo de Brazil Yes colaboração premiada) Brazil Conditional Suspension of the Procedure No Canada Alternative Measures No Canada Plea Agreement Yes Chile Conditional Suspension of Proceedings No Chile Expedited Procedure/Summary Procedure Yes Declination with confiscation (Code of Colombia No Criminal Procedure art. 324) Colombia Preliminary agreement (Preacuerdo) Yes Costa Rica Declination with Confiscation Yes Costa Rica Suspension of Proceedings No Costa Rica Shortened proceeding No Czech Republic Agreement on Guilt and Punishment (AGP) Yes Estonia Termination for lack of public interest No Estonia Termination for lack of proportionality No Estonia Termination for cooperation No

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Does the resolution result in a criminal or Country Resolution name (NP) Additional information other record? (Yes/No/It depends) Estonia Alternative proceedings Yes Estonia Summary proceedings Yes Estonia Expedited procedure Yes Finland Plea Agreement Yes Guilty Plea (Comparution sur France Reconnaissance Préalable de Culpabilité - Yes CRPC) Germany Section 153a No Germany Negotiated Agreement Yes Germany Penal Order Yes Hungary Resolution about the Admission of Guilt Yes Hungary Possibility of Avoidance of criminal liability No "A resolution can include an agreement that the defendant will be found guilty Israel Plea Agreement Depends but not convicted (discharged), in which case it will not have a criminal record." "When the final penalty is up to 2 years of imprisonment […] settlements do Italy Patteggiamento Depends not appear in criminal records." Depends: “(…) Favorable treatment by a prosecutor include to suspend or Japan Agreement Procedure Depends terminate indictment, to indict for lesser offense and to seeking lighter sentence.” (Answer to Study Questionnaire – Question 8.c.) Latvia Prosecutor's Penal Order Yes Latvia Plea Agreement Yes “The register of precedents of alterante solutions and anticipated termination Mexico Conditional Suspension of the Process Yes forms (consulted before accesing to another benefit.)” (Answers to the Study Questionnaire) “The conviction with wich the procedure ends has the same legal effects, but Mexico Summary Procedure Yes the accused receives some benefits, such as the application of a lower penalty.” (Answers to the Study Questionnaire) Netherlands Transaction Yes Netherlands Punitive Order Yes

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Does the resolution result in a criminal or Country Resolution name (NP) Additional information other record? (Yes/No/It depends) Netherlands Conditional dismissal Yes Norway Optional Penalty Writ Yes Slovenia Agreement on the Confession of Guilt Yes South Africa Plea Agreement Yes Spain Conformidad Yes Accelerated Proceedings/ Simplified Switzerland Yes Procedure Switzerland Summary Punishment Order Yes United Kingdom Plea Agreement Yes United States Plea Agreement Yes United Kingdom Consent Order for Civil Recovery No United States DPA [DOJ] No United States NPA [DOJ] No United States Civil Resolutions [SEC] No United States Administrative Resolutions [SEC] No United States DPA [SEC] No United States NPA [SEC] No

Source: Answers to Question 7c

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Table 16. Main forms of resolutions (Legal Persons)

Form 1: Termination of an investigation without prosecution or other enforcement action, subject to the fulfilment of specific conditions (e.g., Declination with Disgorgement; Non Prosecution Agreement) Form 2: Suspension, deferral or withdrawal of a prosecution or other enforcement action, subject to the fulfilment of specific conditions (e.g., Deferred Prosecution Agreement; Conditional Dismissal) Form 3: Resolution resulting in a decision imposing sanctions without criminal conviction (e.g., Administrative and Civil Resolutions) Form 4: Resolution with conviction or tantamount to a conviction, but not amounting to a admission or finding of guilt (e.g., Patteggiamento; Swiss Summary Punishment Order) Form 5: Resolution that amounts to a conviction and entails an admission of guilt (e.g., Plea Agreement or equivalent) Mixed: Resolutions that can take multiple forms or lead to different outcomes (e.g., Leniency Agreement)

Country Resolution name Form 1 Form 2 Form 3 Form 4 Form 5 Mixed Additional information

Argentina Penalty Exemption (Exención de Yes Pena) Argentina Effective Cooperation Agreement Yes Yes Yes (Acuerdo de Colaboración Eficaz) Australia Plea Agreement Yes

Austria Diversion Yes Yes Yes

Austria Withdrawal from Prosecution due to Yes Yes Yes Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement [CGU/AGU] Yes Yes Yes Yes Brazil has no criminal liability for legal persons, only civil-administrative liability. There is no discussion of guilt (as intent) regarding legal persons in Brazil Brazil Leniency Agreement [Prosecution Yes Yes Yes Yes Service] Canada Plea Agreement Yes Canada Remediation Agreement Yes

Chile Conditional Suspension of Yes Proceedings Chile Expedited Procedure/Summary Yes Procedure Czech Republic Agreement on Guilt and Punishment Yes (AGP) Estonia Termination for lack of public interest Yes

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Country Resolution name Form 1 Form 2 Form 3 Form 4 Form 5 Mixed Additional information

Estonia Termination for lack of proportionality Yes Estonia Termination for cooperation Yes

Estonia Alternative proceedings Yes

Estonia Summary proceedings Yes

Estonia Expedited procedure Yes

France Public Interest Judicial Agreement Yes Yes Yes (Convention Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur Yes Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Resolution Yes “A legal person can be held liable and sanctioned by the prosecution without a conviction. This is based on the right to be heard and applies when corporate liability under section 30 OWiG is triggered by the administrative offence of violation of supervisory duties by a senior manager (130 OWiG).” (Answer to Study Questionnaire) Germany Forfeiture Order Yes “Pursuant to section 29a OWiG, the prosecutors can decide to impose a forfeiture order against a legal person based on the administrative offence of violation of supervisory duties by a senior manager (section 130 OWiG) without having to establish corporate liability.” This is also based on the right to be heard enshrined in Germany’s Basic Law. “It enables the authorities to engage in a specific communication with the representatives of the LPs, which the companies deem as a de facto resolution.” (Answer to Study Questionnaire) Israel Plea Agreement Yes

Italy Patteggiamento Yes Italy’s Patteggiamento is equated to conviction, but without admission of guilt.(Answer to Study Questionnaire) Japan Agreement Procedure Yes Yes Yes “(…) a public prosecutor may reach agreement with a suspect/defendant where the suspect/defendant cooperates to the prosecutor with regard to the case against the third person in return for the favorable treatment by the prosecutor with regard to the case against the suspect/defendant. (…) Favorable treatment by a prosecutor include to suspend or terminate indictment, to indict for

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Country Resolution name Form 1 Form 2 Form 3 Form 4 Form 5 Mixed Additional information lesser offense and to seeking lighter sentence.” (Answer to Study Questionnaire) Latvia Prosecutor's Penal Order Yes This procedure requires an admission of guilt. (Information shared by Latvia) Latvia Plea Agreement Yes Latvia clarifies that this procedure requires an admission of guilt (response to Cross-Country tables) Mexico Conditional Suspension of the Yes “The conditional suspension of the process, at the request of the Process accused or the Public Prosecutor previous agreement with the latter, will proceed in the cases in which the following requirements are met: I. That the order of lining to process of the accused has been issued for a crime whose arithmetic mean of the prison sanction does not exceed of five years; II. That there is no grounded opposition of the victim and offended; III. That two years have elapsed since the compliance or five years since the non-compliance of a previous conditional suspension. The stated in the section III of the present article, will not proceed when the accused has been absolved in said procedure.” (Answers to the Study Questionnaire) Mexico Summary Procedure Yes “”The following requirements must be met: I. That the Public Prosecutor requests the procedure, II. That the victim or offended does not oppose, III. That the accused: a) Recognizes to be duly informed of his/her right to an oral trial and of the extent of the summary procedure b) Expressly waives the oral trial c) Accepts the applications of the summary procedure d) Admits his/her responsibility for the crime for which he/she is accused e) Accepts to be sanctioned according to the means of conviction exposed by the Public Prosecutor when making the accusation.” (Answers to the Study Questionnaire) Netherlands Transaction Yes Yes Yes

Netherlands Punitive Order “The punitive order does not require an admission of guilt. It is imposed Yes and amounts to a finding of guilt. If someone does not agree he can appeal the order in court” (Answer to the Study Questionnaire) Netherlands Conditional dismissal Yes "A Conditional Dismissal can only be applied in cases were further prosecution is technically feasible but where such further prosecution is not expedient. The defendant does not agree to the Conditional Dismissal itself but either adheres to it or not." Norway Optional Penalty Writ Yes

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Country Resolution name Form 1 Form 2 Form 3 Form 4 Form 5 Mixed Additional information

Slovenia Agreement on the Confession of Yes Guilt South Africa Plea Agreement Yes

South Africa Consent Orders Yes

Spain Conformidad Yes

Switzerland Accelerated Proceedings/ Simplified Yes “The accused may request the public prosecutor to conduct accelerated Proceedings proceedings provided the accused admits the maters essential to the legal appraisal of the case and recognises, if only in principle, the civil claims.” (Art. 358 SCPC) Switzerland Summary Punishment Order Yes The accused must have admitted the facts or these have been satisfactorily established (Art. 352 SCPC.) United Kingdom Deferred Prosecution Agreement Yes

United Kingdom Plea Agreement Yes

United Kingdom Consent Order for Civil Recovery Yes

United Kingdom Administrative Order Yes

United Kingdom Civil Resolution Yes (Scotland) United States Plea Agreement Yes

United States DPA [DOJ] Yes

United States NPA [DOJ] Yes

United States Declination with Disgorgement of Yes Profits [DOJ] United States Civil Resolutions [SEC] Yes

United States Administrative Resolutions [SEC] Yes

United States DPA [SEC] Yes

United States NPA [SEC] Yes

Source: Answers to Question 8a-c

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Table 17. Main forms of resolutions (Natural Persons)

Country Resolution name Form 1 Form 2 Form 3 Form 4 Form 5 Mixed Additional information Abbreviated Procedure (Juicio Argentina Yes Abreviado) Argentina Cooperation Agreement Yes Yes Yes

Australia Plea Agreement Yes Diversion is not contingent on an admission of guilt and can include waiving Austria Diversion Yes Yes Yes prosecution for a probationary period. § 203 CCP Withdrawal from Prosecution This procedure requires an admission of facts but not a formal admission of guilt. It Austria due to Cooperation with the Yes Yes Yes can defer or delay prosecution. Public Prosecutor's Office Cooperation Agreement Brazil (Acordo de colaboração Yes Yes Yes premiada) Conditional Suspension of the Brazil Yes Procedure Canada Alternative Measures Yes Yes Yes

Canada Plea Agreement Yes Conditional Suspension of Chile Yes Proceedings

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Country Resolution name Form 1 Form 2 Form 3 Form 4 Form 5 Mixed Additional information Expedited Chile Procedure/Summary Yes Procedure Declination with confiscation Colombia (art. 324 Code of Criminal Yes Procedure) Preliminary agreement Colombia Yes (Preacuerdo) Declination with confiscation Costa Rica (art 22-24 Code of Criminal Yes Procedure) Suspension of proceedings Costa Rica (art 25 of the Code of Criminal Yes Procedure) Costa Rica Shortened proceeding Yes Agreement on Guilt and Czech Republic Yes Punishment (AGP) Termination for lack of public Estonia Yes interest Termination for lack of Estonia Yes proportionality Estonia Termination for cooperation Yes

Estonia Alternative proceedings Yes

Estonia Summary proceedings Yes

Estonia Expedited procedure Yes

Finland Plea Agreement Yes Guilty Plea (Comparution sur France Reconnaissance Préalable de Yes Culpabilité - CRPC) Germany Section 153a Yes Yes Yes

Germany Negotiated Agreement Yes

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Country Resolution name Form 1 Form 2 Form 3 Form 4 Form 5 Mixed Additional information

Germany Penal Order Yes Resolution about the Hungary Yes Admission of Guilt Possibility of Avoidance of Hungary Yes criminal liability Israel Plea Agreement Yes Italy’s Patteggiamento is equated to conviction, but without admission of Italy Patteggiamento Yes guilt.(Answer to Study Questionnaire) “(…) a public prosecutor may reach agreement with a suspect/defendant where the suspect/defendant cooperates to the prosecutor with regard to the case against the third person in return for the favorable treatment by the prosecutor with regard to Japan Agreement Procedure Yes Yes Yes the case against the suspect/defendant. (…) Favorable treatment by a prosecutor include to suspend or terminate indictment, to indict for lesser offense and to seeking lighter sentence.” (Answer to Study Questionnaire) Latvia Prosecutor's Penal Order Yes

Latvia Plea Agreement Yes “The conditional suspension of the process, at the request of the accused or the Public Prosecutor previous agreement with the latter, will proceed in the cases in which the following requirements are met: I. That the order of lining to process of the accused has been issued for a crime Conditional Suspension of the whose arithmetic mean of the prison sanction does not exceed of five years; II. Mexico Yes Process That there is no grounded opposition of the victim and offended; III. That two years have elapsed since the compliance or five years since the non-compliance of a previous conditional suspension. The stated in the section III of the present article, will not proceed when the accused has been absolved in said procedure.” (Answers to the Study Questionnaire) “The following requirements must be met: I. That the Public Prosecutor requests the procedure; II. That the victim or offended does not oppose; III. That the accused: a) Recognizes to be duly informed of his/her right to an oral trial and of the extent of the summary procedure; b) Mexico Summary Procedure Yes Expressly waives the oral trial; c) Accepts the applications of the summary procedure; d) Admits his/her responsibility for the crime for which he/she is accused; e) Accepts to be sanctioned according to the means of conviction exposed by the Public Prosecutor when making the accusation.” (Answers to the Study Questionnaire)

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Country Resolution name Form 1 Form 2 Form 3 Form 4 Form 5 Mixed Additional information

Netherlands Transaction Yes Yes Yes “The punitive order does not require an admission of guilt. It is imposed and Netherlands Punitive Order Yes amounts to a finding of guilt. If someone does not agree he can appeal the order in court” (Answer to the Study Questionnaire) "A Conditional Dismissal can only be applied in cases were further prosecution is technically feasible but where such further prosecution is not expedient. The Netherlands Conditional dismissal Yes defendant does not agree to the Conditional Dismissal itself but either adheres to it or not. " Norway Optional Penalty Writ Yes Agreement on the Confession Slovenia Yes of Guilt South Africa Plea Agreement Yes

Spain Conformidad Yes Accelerated Proceedings/ Switzerland Yes Simplified Proceedings The accused must have admitted the facts or these have been satisfactorily Switzerland Summary Punishment Order Yes established (Art. 352 SCPC.) United Kingdom Plea Agreement Yes Consent Order for Civil United Kingdom Yes Recovery United States Plea Agreement Yes

United States DPA [DOJ] Yes

United States NPA [DOJ] Yes

United States Civil Resolutions [SEC] Yes Administrative Resolutions United States Yes [SEC] United States DPA [SEC] Yes

United States NPA [SEC] Yes Source: Answers to Question 8a-c

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Table 18. When can a resolution be reached? Authority entitled to enter into a resolution/impose terms and extent of judicial oversight (Legal Persons)

When can resolution Entity having authority to determine sanctions / terms imposed on Authority entitled to enter into a resolution What role does court be reached? have in decision to the accused (Before or After resort to resolution?: Administrative A government Country Resolution name The An administrative The indictment / Either / Other (Substantive / agency acting as agency acting as prosecution agency Prosecution The court Other) Procedural / None / law enforcement administrative Depends) body court Penalty Exemption Argentina After Yes No No Depends Yes No Yes No (Exención de Pena) Effective Cooperation Argentina Agreement (Acuerdo de After Yes No No Depends Yes No Yes No Colaboración Eficaz) Australia Plea Agreement Either Yes No No None No No Yes No Austria Diversion Either Yes No Yes Depends Yes No Yes No Withdrawal from Prosecution due to Austria Cooperation with the Either Yes No Yes Depends Yes No Yes No Public Prosecutor's Office Leniency Agreement Brazil Either No Yes Yes None No Yes No No [CGU/AGU] Leniency Agreement Brazil Other Yes No No Depends Yes No No No [Prosecution Service] Canada Plea Agreement Either Yes No No None Yes No Yes No Canada Remediation Agreement Either Yes No No Sustantive Yes No No No Conditional Suspension Chile After Yes No No Substantive Yes No No No of Proceedings Expedited Procedure / Chile After Yes No No Substantive Yes No No No Summary Procedure Agreement on Guilt and Czech Republic Either Yes No No None Yes No Yes No Punishment (AGP) Termination for lack of Estonia Either Yes No Yes Substantive Yes No Yes No public interest Termination for lack of Estonia Either Yes No Yes Substantive Yes No Yes No proportionality

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When can resolution Entity having authority to determine sanctions / terms imposed on Authority entitled to enter into a resolution What role does court be reached? have in decision to the accused (Before or After resort to resolution?: Administrative A government Country Resolution name The An administrative The indictment / Either / Other (Substantive / agency acting as agency acting as prosecution agency Prosecution The court Other) Procedural / None / law enforcement administrative Depends) body court Termination for Estonia Either Yes No No None Yes No No No cooperation Estonia Alternative proceedings Either Yes No Yes Substantive Yes No Yes No Estonia Summary proceedings Either Yes No Yes Substantive Yes No Yes No Estonia Expedited procedure Either Yes No Yes Substantive Yes No Yes No Public Interest Judicial Agreement (Convention France Either Yes No No Substantive Yes No No No Judiciaire d’Intérêt Public - CJIP) Guilty Plea (Comparution sur Reconnaissance France Either Yes No No None Yes No No No Préalable de Culpabilité - CRPC) Administrative Germany Other Yes Yes No None Yes Yes Yes No Resolution Germany Forfeiture Order Other Yes Yes No None Yes Yes Yes No Israel Plea Agreement After Yes No No None Yes No Yes No Italy Patteggiamento Either Yes No No Substantive No No Yes No Japan Agreement Procedure Either Yes No No None Yes No Yes No Latvia Prosecutor's Penal Order Before Yes No No None Yes No No No Latvia Plea Agreement Before Yes No No None No No Yes No Conditional Suspension Mexico Before No No Yes Substantive No No Yes No of the Process Mexico Summary Procedure After No No Yes Substantive Yes No Yes No Netherlands Transaction Either Yes No No None Yes No No No Netherlands Punitive Order Either Yes No No None Yes No No No Netherlands Conditional dismissal Other Yes No No None Yes No No No Norway Optional Penalty Writ Before Yes No No None Yes No No No Agreement on the Slovenia After Yes No No Substantive Yes No Yes No Confession of Guilt

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When can resolution Entity having authority to determine sanctions / terms imposed on Authority entitled to enter into a resolution What role does court be reached? have in decision to the accused (Before or After resort to resolution?: Administrative A government Country Resolution name The An administrative The indictment / Either / Other (Substantive / agency acting as agency acting as prosecution agency Prosecution The court Other) Procedural / None / law enforcement administrative Depends) body court South Africa Plea Agreement After Yes No No Substantive No No Yes No South Africa Consent Orders After Yes No No None No Yes No No Spain Conformidad After Yes No No Substantive Yes No No No Accelerated Switzerland Proceedings/ Simplified Before Yes No No Substantive Yes No No No Procedure Summary Punishment Switzerland Before Yes No No None Yes No No No Order Deferred Prosecution United Kingdom After Yes No No Substantive No No Yes No Agreement United Kingdom Plea Agreement After Yes No Yes None No No Yes No Consent Order for Civil United Kingdom Other Yes No No Procedural Yes No No No Recovery United Kingdom Administrative Order Other No Yes No None No Yes No Yes United Kingdom Civil Resolution Other Yes No No None Yes No No No (Scotland) United States Plea Agreement After Yes No Yes Substantive No No Yes No United States DPA [DOJ] After Yes No No Procedural Yes No No No United States NPA [DOJ] Before Yes No No None Yes No No No Declination with United States Disgorgement of Profits Before Yes No No None Yes No No No [DOJ] United States Civil Resolutions [SEC] Other No Yes No None No No Yes No Administrative United States Other No Yes No None No No No Yes Resolutions [SEC] United States DPA [SEC] Other No Yes No None No Yes No Yes United States NPA [SEC] Other No Yes No None No Yes No Yes Source: Answers to Questions 8e, 17, 26 and 36

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Table 19. When can a resolution be reached? Authority entitled to enter into a resolution/impose terms and extent of judicial oversight (Natural Persons)

Can resolution be Entity having authority to determine sanctions / terms imposed on Authority entitled to enter into a resolution Court role in decision to reached before or the accused resort to resolution?: after indictment (or (Substantive / Administrative Government Country Resolution name substitute)? The The An administrative Procedural / None / agency acting as The court agency acting as (Before / After / Other Prosecution prosecution agency Depends ) law enforcement administrative Either / Other) body court Abbreviated Procedure Argentina Either Yes No No Substantive No No Yes No (Juicio Abreviado) Argentina Cooperation Agreement Before Yes No No Substantive No No Yes No Australia Plea Agreement Either Yes No No None No No Yes No Austria Diversion Either Yes No Yes Depends Yes No Yes No Withdrawal from Prosecution Austria due to Cooperation with the Either Yes No Yes Depends Yes No Yes No Public Prosecutor's Office Cooperation Agreement Brazil (Acordo de colaboração Either Yes No No Substantive Yes No No No premiada) Conditional Suspension of Brazil Either Yes No No Substantive Yes No Yes No the Procedure Canada Alternative Measures Either Yes No No None Yes No Yes No Canada Plea Agreement Either Yes No No None Yes No Yes No Conditional Suspension of Chile After Yes No No Substantive Yes No No No Proceedings Expedited Chile Procedure/Summary After Yes No No Substantive Yes No No No Procedure Declination with confiscation Colombia (Code of Criminal Procedure Either Yes No No Substantive No No No No art. 324) Preliminary agreement Colombia Either Yes No No None No No Yes No (Preacuerdo) Costa Rica Declination with Confiscation Either Yes No No Substantive No No Yes No Costa Rica Suspension of Proceedings Either Yes No No Substantive No No Yes No

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Can resolution be Entity having authority to determine sanctions / terms imposed on Authority entitled to enter into a resolution Court role in decision to reached before or the accused resort to resolution?: after indictment (or (Substantive / Administrative Government Country Resolution name substitute)? The The An administrative Procedural / None / agency acting as The court agency acting as (Before / After / Other Prosecution prosecution agency Depends ) law enforcement administrative Either / Other) body court Costa Rica Shortened proceeding Either Yes No No Substantive No No Yes No Agreement on Guilt and Czech Republic Either Yes No No None Yes No Yes No Punishment (AGP) Termination for lack of public Estonia Either Yes No Yes Substantive Yes No Yes No interest Termination for lack of Estonia Either Yes No Yes Substantive Yes No Yes No proportionality Estonia Termination for cooperation Either Yes No No None Yes No No No Estonia Alternative proceedings Either Yes No Yes Substantive Yes No Yes No Estonia Summary proceedings Either Yes No Yes Substantive Yes No Yes No Estonia Expedited procedure Either Yes No Yes Substantive Yes No Yes No Finland Plea Agreement Either Yes No No None No No Yes No Guilty Plea (Comparution sur France Reconnaissance Préalable Before Yes No No None Yes No No No de Culpabilité - CRPC) Germany Section 153a Either Yes No No Substantive Yes No Yes No Germany Negotiated Agreement After Yes No Yes Substantive Yes No Yes No Germany Penal Order After Yes No No Substantive Yes No No No Resolution about the Hungary Before Yes No No Substantive Yes No Yes No Admission of Guilt Possibility of Avoidance of Hungary Before Yes No Yes None Yes Unknown Unknown Unknown criminal liability Israel Plea Agreement After Yes No No None Yes No Yes No Italy Patteggiamento Either Yes No Yes Substantive No No Yes No Japan Agreement Procedure Either Yes No No None Yes No Yes No Latvia Prosecutor's Penal Order Before Yes No No Unknown Yes No No No Latvia Plea Agreement Before Yes No No None No No Yes No Conditional Suspension of Mexico Before No No Yes Substantive No No Yes No the Process

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Can resolution be Entity having authority to determine sanctions / terms imposed on Authority entitled to enter into a resolution Court role in decision to reached before or the accused resort to resolution?: after indictment (or (Substantive / Administrative Government Country Resolution name substitute)? The The An administrative Procedural / None / agency acting as The court agency acting as (Before / After / Other Prosecution prosecution agency Depends ) law enforcement administrative Either / Other) body court Mexico Summary Procedure After No No Yes Substantive Yes No Yes No Netherlands Transaction Either Yes No No None Yes No No No Netherlands Punitive Order Either Yes No No None Yes No No No Netherlands Conditional dismissal Other Yes No No None Yes No No No Norway Optional Penalty Writ Before Yes No No None Yes No No No Agreement on the Confession Slovenia After Yes No No Substantive Yes No Yes No of Guilt South Africa Plea Agreement After Yes No No Unknown No No Yes No Spain Conformidad After Yes No No Substantive Yes No No No Accelerated Proceedings/ Switzerland Before Yes No No Substantive Yes No No No Simplified Procedure Switzerland Summary Punishment Order Before Yes No No None Yes No No No United Kingdom Plea Agreement After Yes No Yes None No No Yes No Consent Order for Civil United Kingdom Other Yes No No Procedural Yes No No No Recovery United States Plea Agreement After Yes No Yes Substantive No No Yes No United States DPA [DOJ] After Yes No No Procedural Yes No No No United States NPA [DOJ] Before Yes No No None Yes No No No United States Civil Resolutions [SEC] Other No Yes No None No No Yes No Administrative Resolutions United States Other No Yes No None No No No Yes [SEC] United States DPA [SEC] Other No Yes No None No Yes No Yes United States NPA [SEC] Other No Yes No None No Yes No Yes Source: Answers to Questions 8e, 17, 26 and 36

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Table 20. Factors considered when deciding whether to use resolution procedure – pertaining to accused (Legal Persons)

Austria Diversion No No No No No No No No Yes No No No Yes Withdrawal from Prosecution due to Austria Cooperation with the Yes Yes Yes Yes No Yes No No No No No No Yes Public Prosecutor's Office Leniency Agreement Brazil Yes Yes Yes Yes No Yes No Yes Yes Yes No No No [CGU/AGU] Leniency Agreement Brazil [Prosecution Yes Yes Yes Yes No Yes No Yes Yes Yes No No No Service] Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Canada Plea Agreement Remediation Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Canada Agreement Conditional Chile Suspension of Yes No Yes Yes No Yes No Yes Yes No Yes No No Proceedings Expedited Chile Procedure/Summary No No Yes No No No No No No No No No No Procedure

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Prior Remedial convictions/ Compliance Compliance Partially Information actions Disciplinary Recid- enforcement Country Resolution name Self-report Admit guilt Admit facts Fully cooperate system before system after Other cooperate about others following measures ivsim against offence offence discovery related persons Czech Agreement on Guilt No Yes Yes No Yes No No Yes Yes No Yes No No Republic and Punishment Termination for lack Estonia Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes of public interest Termination for lack Estonia Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes of proportionality Termination for Estonia Yes Yes Yes Yes Yes Yes Unknown Unknown Unknown Unknown Yes Unknown Unknown cooperation Alternative Estonia Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes proceedings Summary Estonia Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes proceedings Estonia Expedited procedure Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Public Interest Judicial Agreement France (Convention Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes No Judiciaire d’Intérêt Public - CJIP) Guilty Plea (Comparution sur France Reconnaissance No Yes Yes No No No No No No No No No No Préalable de Culpabilité - CRPC) Administrative Germany Yes No Yes Yes Yes Unknown Yes Yes Yes Yes Unknown Unknown Yes Resolution Germany Forfeiture Order Yes No Yes Yes Yes Unknown Yes Yes Yes Yes Unknown Unknown Yes

Israel Plea Agreement Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Italy Patteggiamento Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes

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Netherlands Transaction Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Netherlands Punitive Order Unknown

Netherlands Conditional dismissal Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Norway Optional Penalty Writ Yes Yes Yes No No No No No No No No No No Agreement on the Slovenia No Yes No Yes No Yes No No No No No No Yes Confession of Guilt South Africa Plea Agreement No Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes No

South Africa Consent Orders No No No No No No No No No No No No No

Spain Conformidad No Yes Yes No No No No No No No No No No Accelerated Switzerland Proceedings/ No No Yes Yes No No No No No No No No Yes Simplified Procedure Summary Switzerland No No Yes No No No No No No No Yes No Yes Punishment Order

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Prior Remedial convictions/ Compliance Compliance Partially Information actions Disciplinary Recid- enforcement Country Resolution name Self-report Admit guilt Admit facts Fully cooperate system before system after Other cooperate about others following measures ivsim against offence offence discovery related persons Deferred United Prosecution Yes No Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Kingdom Agreement United Yes Yes Yes Yes Yes Yes Yes Plea Agreement No Yes Yes Yes Yes No Kingdom United Consent Order for Yes No Yes Yes No No Yes Yes Yes Yes Yes Yes Yes Kingdom Civil Recovery United Administrative Order Unknown No Unknown Unknown Unknown No No No No No No No No Kingdom United Kingdom Civil Resolution Yes No Yes Yes No No Yes Yes Yes Yes Yes Yes Yes (Scotland) United Plea Agreement No Yes Yes No No No No No No No No No No States United DPA [DOJ] Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No States United NPA [DOJ] Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No States Declination with United Disgorgement of Yes No Yes Yes No Yes Yes Yes Yes Yes Yes Yes No States Profits [DOJ] United Civil Resolutions Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No States [SEC] United Administrative Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No States Resolutions [SEC] United DPA [SEC] Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No States United NPA [SEC] Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No States Source: Answers to Question 13a

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Table 21. Factors considered when deciding whether to use resolution procedure – pertaining to accused (Natural Persons)

Partially Information on Country Resolution name Self-report Admit guilt Admit facts Fully cooperate Recidivism Other cooperate others Abbreviated Procedure (Juicio Argentina Yes Yes Yes No Yes Yes No No Abreviado) Argentina Cooperation Agreement No No Yes No Yes Yes No Yes Australia Plea Agreement Yes Yes Yes Yes Yes Yes Yes No Austria Diversion No No No No No No No Yes Withdrawal from Prosecution Austria due to Cooperation with the Yes Yes Yes Yes No Yes No Yes Public Prosecutor's Office Cooperation Agreement (Acordo Brazil Yes Yes Yes Yes No Yes No No de colaboração premiada) Conditional Suspension of the Brazil No No No No No No Yes No Procedure Canada Alternative Measures Yes Yes Yes Yes Yes Yes Yes No Canada Plea Agreement Yes Yes Yes Yes Yes Yes Yes No Conditional Suspension of Chile Yes No Yes Yes No Yes Yes No Proceedings Expedited Procedure/Summary Chile No No Yes No No No No No Procedure Declination with confiscation Colombia (Code of Criminal Procedure art. Yes Yes Yes Yes Yes Yes No No 324) Preliminary agreement Colombia Yes Yes Yes Yes Yes Yes No No (Preacuerdo) Costa Rica Declination with Confiscation No No Yes Yes No Yes No No Costa Rica Suspension of Proceedings No No Yes Yes No Yes No No Costa Rica Shortened proceeding No No Yes Yes No Yes No No Agreement on Guilt and Czech Republic No Yes Yes No Yes No Yes No Punishment (AGP)

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Partially Information on Country Resolution name Self-report Admit guilt Admit facts Fully cooperate Recidivism Other cooperate others Termination for lack of public Estonia Yes Yes Yes Yes Yes Yes Yes Yes interest Termination for lack of Estonia Yes Yes Yes Yes Yes Yes Yes Yes proportionality Estonia Termination for cooperation Yes Yes Yes Yes Yes Yes Yes Yes Estonia Alternative proceedings Yes Yes Yes Yes Yes Yes Yes Yes Estonia Summary proceedings Yes Yes Yes Yes Yes Yes Yes Yes Estonia Expedited procedure Yes Yes Yes Yes Yes Yes Yes Yes Finland Plea Agreement No Yes Yes No Yes No No No Guilty Plea (Comparution sur France Reconnaissance Préalable de No Yes Yes No No No No No Culpabilité - CRPC) Germany Section 153a Yes Yes Yes Yes Yes Yes Yes Yes Germany Negotiated Agreement Yes Yes Yes Yes Yes Yes Yes No Germany Penal Order Yes Yes Yes Yes Yes Yes Yes No Resolution about the Admission Hungary No Yes Yes Yes Yes Yes Yes No of Guilt Possibility of Avoidance of Hungary Yes No No Yes Yes Yes No No criminal liability Israel Plea Agreement Yes Yes Yes Yes Yes Yes Yes Yes Italy Patteggiamento Yes Yes Yes Yes Yes Yes Yes Yes Japan Agreement Procedure No No No Yes Yes Yes No No Latvia Prosecutor's Penal Order Yes Yes Yes Yes Yes Yes Yes Yes Latvia Plea Agreement Yes Yes Yes Yes Yes Yes Yes No Conditional Suspension of the Mexico No No No No No No Yes Yes Process

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Partially Information on Country Resolution name Self-report Admit guilt Admit facts Fully cooperate Recidivism Other cooperate others Mexico Summary Procedure No Yes Yes Yes Yes Yes Yes Yes Netherlands Transaction Yes Yes Yes Yes Yes Yes Yes No Netherlands Punitive Order Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Netherlands Conditional dismissal Yes Yes Yes Yes Yes Yes Yes Yes Norway Optional Penalty Writ Yes Yes Yes No No No No No Agreement on the Confession of Slovenia No Yes No Yes No Yes No No Guilt South Africa Plea Agreement No Yes Yes Yes No Yes Yes No Spain Conformidad No Yes Yes No No No No No Accelerated Proceedings/ Switzerland No No Yes Yes No No No Yes Simplified Procedure Switzerland Summary Punishment Order No No Yes No No No Yes Yes United Kingdom Plea Agreement No Yes Yes No No No No No Consent Order for Civil United Kingdom Yes No Yes Yes No No Yes Yes Recovery United States Plea Agreement No Yes Yes No No No No No United States DPA [DOJ] Yes No Yes Yes Yes Yes Yes No United States NPA [DOJ] Yes Yes Yes Yes Yes Yes Yes No United States Civil Resolutions [SEC] Yes No Yes Yes Yes Yes Yes No Administrative Resolutions United States Yes No Yes Yes Yes Yes Yes No [SEC] United States DPA [SEC] Yes No Yes Yes Yes Yes Yes No United States NPA [SEC] Yes No Yes Yes Yes Yes Yes No

Source: Answers to Question 13a

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Table 22. Factors considered when deciding whether to use resolution procedure – other factors (Legal Persons)

Resources of prosecution/time to Strength of the Country Resolution name Public interest conclude case evidence Penalty Exemption Argentina No No Unknown (Exención de Pena) Effective Cooperation Argentina Agreement (Acuerdo de No No Unknown Colaboración Eficaz) Australia Plea Agreement Yes Yes Yes Austria Diversion No No Unknown Withdrawal from Prosecution due to Austria No No Unknown Cooperation with the Public Prosecutor's Office Leniency Agreement Brazil Yes Yes Yes [CGU/AGU] Leniency Agreement Brazil Yes Yes Unknown [Prosecution Service] Canada Plea Agreement Yes No Unknown Canada Remediation Agreement Yes No Unknown Conditional Suspension of Chile No No Yes Proceedings Expedited Chile Procedure/Summary No No Yes Procedure Agreement on Guilt and Czech Republic Yes Yes Unknown Punishment (AGP) Termination for lack of Estonia Yes Yes Unknown public interest Termination for lack of Estonia Yes Yes Unknown proportionality Termination for Estonia cooperation Estonia Alternative proceedings Yes Yes Unknown Estonia Summary proceedings Yes Yes Unknown Estonia Expedited procedure Yes Yes Unknown Public Interest Judicial Agreement (Convention France No No Unknown Judiciaire d’Intérêt Public - CJIP) Guilty Plea (Comparution sur Reconnaissance France Yes No Unknown Préalable de Culpabilité - CRPC) Germany Administrative Resolution Unknown Unknown Unknown Germany Forfeiture Order Unknown Unknown Unknown Israel Plea Agreement Yes Yes Yes Italy Patteggiamento No Yes Unknown Japan Agreement Procedure No No Yes Latvia Prosecutor's Penal Order Yes No Unknown

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Resources of prosecution/time to Strength of the Country Resolution name Public interest conclude case evidence Latvia Plea Agreement Yes No Unknown Conditional Suspension of Mexico No No No the Process Mexico Summary Procedure Yes No Yes Netherlands Transaction Yes Yes No Netherlands Punitive Order No No No Netherlands Conditional dismissal Yes No No Norway Optional Penalty Writ No Yes Unknown Agreement on the Slovenia No Yes Unknown Confession of Guilt South Africa Plea Agreement Yes Yes Unknown South Africa Consent Orders No No Unknown Spain Conformidad No No Unknown Accelerated Proceedings/ Switzerland No No Unknown Simplified Procedure Summary Punishment Switzerland No No Unknown Order Deferred Prosecution United Kingdom Yes No Yes Agreement United Kingdom Plea Agreement Yes No Unknown Consent Order for Civil United Kingdom Yes Yes Yes Recovery United Kingdom Administrative Order No No Unknown United Kingdom Civil Resolution Yes Yes Unknown (Scotland) United States Plea Agreement Yes Yes Yes United States DPA [DOJ] Yes Yes Yes United States NPA [DOJ] Yes Yes Yes Declination with United States Disgorgement of Profits Yes Yes Yes [DOJ] United States Civil Resolutions [SEC] Yes Yes Yes Administrative Resolutions United States Yes Yes Yes [SEC] United States DPA [SEC] Yes Yes Yes United States NPA [SEC] Yes Yes Yes

Source: Answers to Question 13b

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Table 23. Factors considered when deciding whether to use resolution procedure – other factors (Natural Persons)

Resources of Country Resolution name Public interest prosecution/time to Strength of the evidence conclude case Abbreviated Procedure (Juicio Argentina No No Unknown Abreviado) Argentina Cooperation Agreement No No Unknown

Australia Plea Agreement Yes Yes Yes

Austria Diversion No No Unknown Withdrawal from Prosecution due to Austria Cooperation with the Public No No Unknown Prosecutor's Office Cooperation Agreement (Acordo de Brazil Yes Yes Unknown colaboração premiada) Conditional Suspension of the Brazil No Yes Unknown Procedure Canada Alternative Measures Yes No Unknown

Canada Plea Agreement Yes No Unknown Conditional Suspension of Chile No No Yes Proceedings Expedited Procedure/Summary Chile No No Yes Procedure Declination with confiscation (Code of Colombia Yes Yes Unknown Criminal Procedure art. 324) Colombia Preliminary agreement (Preacuerdo) Yes Yes Unknown

Costa Rica Declination with Confiscation No No No

Costa Rica Suspension of Proceedings No No No

Costa Rica Shortened proceeding No No No Agreement on Guilt and Punishment Czech Republic Yes Yes Unknown (AGP) Estonia Termination for lack of public interest Yes Yes Unknown

Estonia Termination for lack of proportionality Yes Yes Unknown

Estonia Termination for cooperation Yes Yes Unknown

Estonia Alternative proceedings Yes Yes Unknown

Estonia Summary proceedings Yes Yes Unknown

Estonia Expedited procedure Yes Yes Unknown

Finland Plea Agreement No Yes Unknown Guilty Plea (Comparution sur France Reconnaissance Préalable de Yes Unknown Unknown Culpabilité - CRPC) Germany Section 153a Yes Yes Yes

Germany Negotiated Agreement Yes Yes Yes

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Resources of Country Resolution name Public interest prosecution/time to Strength of the evidence conclude case Germany Penal Order Yes Yes Unknown Resolution about the Admission of Hungary Yes No Unknown Guilt Possibility of Avoidance of criminal Hungary Yes No Unknown liability Israel Plea Agreement Yes Yes Yes

Italy Patteggiamento No Yes Unknown

Japan Agreement Procedure No No Yes

Latvia Prosecutor's Penal Order Yes No Unknown

Latvia Plea Agreement Yes No Unknown Conditional Suspension of the Mexico No No No Process Mexico Summary Procedure Yes No Yes

Netherlands Transaction Yes Yes No

Netherlands Punitive Order No No No

Netherlands Conditional dismissal Yes No No

Norway Optional Penalty Writ No No Unknown

Slovenia Agreement on the Confession of Guilt No No Unknown

South Africa Plea Agreement Yes Yes Unknown

Spain Conformidad No No Unknown Accelerated Proceedings/ Simplified Switzerland No No Yes Procedure Switzerland Summary Punishment Order No No Yes

United Kingdom Plea Agreement Yes No Unknown

United Kingdom Consent Order for Civil Recovery Yes Yes Yes

United States Plea Agreement Yes Yes Unknown

United States DPA [DOJ] Yes Yes Yes

United States NPA [DOJ] Yes Yes Yes

United States Civil Resolutions [SEC] Yes Yes Yes

United States Administrative Resolutions [SEC] Yes Yes Yes

United States DPA [SEC] Yes Yes Yes

United States NPA [SEC] Yes Yes Yes

Source: Answers to Question 13b.

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Table 24. Do countries encourage voluntary disclosure? (Legal and Natural Persons)

Is voluntary disclosure by a NP Is voluntary disclosure by a LP Country encouraged? (Yes, as a formal policy/ encouraged? (Yes, as a formal Additional information Yes, in practice/ No) policy/ Yes, in practice/ No) Argentina No Yes, in practice Australia Yes, in practice Yes, as a formal policy Austria Yes, in practice Yes, in practice Brazil Yes, as a formal policy Yes, as a formal policy Source: Brazil's response to Cross-Country tables Yes, as a formal policy and in Canada Yes, in practice practice Chile Yes, in practice Yes, in practice Colombia Yes, in practice Yes, in practice Costa Rica Unknown Unknown Czech Republic Yes, in practice Yes, in practice Estonia Yes, in practice Yes, in practice Finland No N/A There are no resolution procedures for LP in Finland. France Yes, in practice Yes, in practice Germany Yes, in practice Yes, in practice . Hungary Yes, in practice N/A There are no resolution procedures for LP in Hungary. Israel Yes, in practice Yes, in practice Italy No No Japan Yes, in practice Yes, in practice Latvia Yes, in practice Yes, in practice Mexico Yes, in practice Yes, in practice Netherlands Yes, in practice Yes, in practice Norway Yes, in practice Yes, in practice Slovenia Yes, in practice Yes, in practice South Africa Yes, in practice Yes, in practice Spain Yes, in practice Yes, in practice Switzerland Yes, in practice Yes, in practice LP: "The SFO’s written policy encourages companies to United Kingdom No Yes, as a formal policy self-report foreign bribery by enticing them with the prospect of civil recovery." Phase 3 para. 102. United States Yes, as a formal policy Yes, as a formal policy

Source: Answers to Question 16

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Table 25. Forms of co-operation required or considered before resolution (Legal Persons)

Share internal Help identify or Produce documents Agree to support Country Resolution name investigation Waive legal privilege investigate others Other Additional information or materials trial findings involved Penalty Exemption Argentina (Exención de Considered Considered Not relevant Mandatory Not relevant Not relevant Pena) Effective Cooperation Agreement Argentina Considered Considered Not relevant Mandatory Not relevant Not relevant (Acuerdo de Colaboración Eficaz) Considered: Australia has developed a Best Practice Guideline for companies on self-reporting foreign bribery, which explains when charge Australia Plea Agreement Considered Considered Considered Considered Considered Considered negotiations are appropriate. Source: Answer to Questionnaire (Question 13b). Answers in red from Australia update to Cross-Country tables. Other: Diversion under VbVG para. 19 only Austria Diversion Not relevant Not relevant Not relevant Not relevant Not relevant Mandatory available if, inter alia, the entity rectifies financial loss or other damage caused by crime. Withdrawal from Prosecution due to Cooperation with Austria Mandatory Mandatory Not relevant Mandatory Mandatory Not relevant the Public Prosecutor's Office Leniency Brazil Agreement Mandatory Mandatory Not relevant Mandatory Mandatory Not relevant [CGU/AGU] Leniency Agreement Brazil Mandatory Mandatory Not relevant Mandatory Mandatory Not relevant [Prosecution Service] Canada Plea Agreement Considered Considered Considered Considered Considered Not relevant

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Share internal Help identify or Produce documents Agree to support Country Resolution name investigation Waive legal privilege investigate others Other Additional information or materials trial findings involved Remediation Canada Considered Considered Considered Considered Considered Not relevant Agreement Conditional Chile Suspension of Considered Considered Not relevant Considered Not relevant Not relevant Proceedings Expedited Chile Procedure/SummaConsidered Considered Not relevant Considered Not relevant Not relevant ry Procedure Agreement on Czech Guilt and Mandatory Considered Not relevant Not relevant Not relevant Not relevant Republic Punishment (AGP) Other: Estonia reports that any accused who benefits from one of the three "termination" Termination for resolutions must agree to fulfil certain conditions, Estonia lack of public Considered Considered Not relevant Considered Considered Mandatory which may be of a pecuniary or other nature -- for interest example, providing testimony against other suspects. (Source: Questionnaire Answer 19). Termination for Estonia lack of Considered Considered Not relevant Considered Considered Mandatory Other: As above proportionality Termination for Estonia Considered Considered Not relevant Considered Considered Mandatory Other: As above cooperation Alternative Estonia Considered Considered Not relevant Considered Considered Not relevant proceedings Summary Estonia Considered Considered Not relevant Considered Considered Not relevant proceedings Expedited Estonia Considered Considered Not relevant Considered Considered Not relevant procedure Public Interest Judicial Agreement France Considered Considered Not relevant Not relevant Considered Not relevant (Convention Judiciaire d’Intérêt Public - CJIP) Guilty Plea France Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant (Comparution sur

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Share internal Help identify or Produce documents Agree to support Country Resolution name investigation Waive legal privilege investigate others Other Additional information or materials trial findings involved Reconnaissance Préalable de Culpabilité - CRPC) Administrative Germany Considered Considered Not relevant Considered Not relevant Not relevant Resolution Germany Forfeiture Order Considered Considered Not relevant Considered Not relevant Not relevant Mandatory: "There are no mandatory conditions aside from the obligation that an agreement must be in line with the public interest." Consider: In questionnaire, Israel Israel Plea Agreement Considered Considered Not relevant Considered Considered Not relevant elaborated that any of the factors "might be considered", but are not required. In addition, none of the factors would guarantee that a resolution would be reached. Mandatory: In questionnaire, Italy reported that "restitution" of criminal proceeds may be required in some cases. Consider: In questionnaire, Italy reported that Italy Patteggiamento Not relevant Not relevant Not relevant Not relevant Not relevant Considered prosecution can consider a variety of circumstances arising after the offence. [Please elaborate whether any of the surveyed categories would be considered] “(…) a public prosecutor may reach agreement with a suspect/defendant where the suspect/defendant cooperates to the prosecutor with regard to the case against the third person in return for the favorable Agreement treatment by the prosecutor with regard to the case Japan Considered Considered Not relevant Considered Considered Considered Procedure against the suspect/defendant. The cooperation by a suspect/defendant include to depose the truth during investigation, to testify at trial and to present evidence against the third person.” (Answer to Study Questionnaire – Question 8.c.)

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Netherlands Punitive Order Unknown Unknown Unknown Unknown Unknown Not relevant Conditional Netherlands Considered Considered Not relevant Considered Considered Not relevant dismissal Optional Penalty Norway Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Writ Agreement on the Slovenia Confession of Considered Considered Not relevant Considered Considered Not relevant Guilt Other: In questionnaire, South Africa reports that it considers "[c]onfiscation or forfeiture of any benefit South Africa Plea Agreement Considered Considered Not relevant Considered Considered Considered derived"

South Africa Consent Orders Considered Considered Not relevant Not relevant Not relevant Not relevant Other: In questionnaire, Spain reports that Spain Conformidad Considered Considered Not relevant Not relevant Not relevant Mandatory admission of guilt is mandatory but other factors would be considered when determining the sanction. Accelerated Proceedings/ Switzerland Considered Considered Not relevant Not relevant Not relevant Not relevant Simplified Procedure

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Share internal Help identify or Produce documents Agree to support Country Resolution name investigation Waive legal privilege investigate others Other Additional information or materials trial findings involved Summary Switzerland Considered Considered Not relevant Not relevant Not relevant Not relevant Punishment Order Deferred Mandatory: The UK generally reports that it requires United Prosecution Mandatory Mandatory Considered Mandatory Considered Not relevant "Complete and unwavering cooperation with the law Kingdom Agreement enforcement agency." United Plea Agreement Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Kingdom United Consent Order for Mandatory Mandatory Not relevant Considered Considered Not relevant Kingdom Civil Recovery United Administrative Considered Considered Not relevant Not relevant Not relevant Not relevant Kingdom Order United Kingdom Civil Resolution Mandatory Mandatory Not relevant Considered Considered Not relevant (Scotland) United States Plea Agreement Considered Considered Not relevant Considered Considered Not relevant

United States DPA [DOJ] Considered Considered Not relevant Considered Considered Not relevant

United States NPA [DOJ] Considered Considered Not relevant Considered Considered Not relevant Declination with United States Disgorgement of Considered Considered Not relevant Considered Considered Not relevant Profits [DOJ] Civil Resolutions United States Considered Considered Not relevant Considered Considered Not relevant [SEC] Administrative United States Considered Considered Not relevant Considered Considered Not relevant Resolutions [SEC] United States DPA [SEC] Considered Considered Not relevant Considered Considered Not relevant

United States NPA [SEC] Considered Considered Not relevant Considered Considered Not relevant

Source: Answers to Questions 18 and 19

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Table 26. Forms of co-operation required or considered before resolution (Natural Persons)

Testify or Waive legal Help identify or investigate Country Resolution name Confess Produce evidence other support Other Additional information privilege others for trial Abbreviated Procedure (Juicio Argentina Considered Considered Not relevant Mandatory Not relevant Not relevant Abreviado) Mandatory: Argentina's law appears to require offender to provide information that can at least, inter alia, (i) prevent offence; (ii) clarify the events under investigation; (iii) identify or locate co-perpetrators; or Argentina Cooperation Agreement Considered Considered Not relevant Mandatory Not relevant Not relevant (iv) locate any instruments or proceeds of the crime. The information that offenders can provide information includes offences in which they have participated and those where they did not. Source: Law 27.304 secs. 1 & 3. Australia Plea Agreement Considered Considered Considered Considered Considered Not relevant “Cooperation from the accused is not required or considered, as the conditions set forth in CCP Austria Diversion Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant para. 198ff do not reference cooperation.” (Answer to Study Questionnaire – follow-up clarification) Withdrawal from Prosecution Austria due to Cooperation with the Mandatory Mandatory Not relevant Mandatory Mandatory Not relevant Public Prosecutor's Office

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Testify or Waive legal Help identify or investigate Country Resolution name Confess Produce evidence other support Other Additional information privilege others for trial Cooperation Agreement Brazil (Acordo de colaboração Mandatory Mandatory Not relevant Mandatory Mandatory Not relevant premiada) Conditional Suspension of the Brazil Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Procedure Canada Alternative Measures Considered Considered Considered Considered Considered Not relevant

Canada Plea Agreement Considered Considered Considered Considered Considered Not relevant

Conditional Suspension of Chile Considered Considered Not relevant Considered Considered Not relevant Proceedings Expedited Procedure/Summary Chile Considered Considered Not relevant Considered Considered Not relevant Procedure Declination with confiscation Colombia (Code of Criminal Procedure Considered Considered Not relevant Mandatory Mandatory Not relevant art. 324) Preliminary agreement Colombia Considered Considered Not relevant Considered Considered Not relevant (Preacuerdo)

Costa Rica Declination with Confiscation Not relevant Not relevant Not relevant Considered Mandatory Not relevant

Costa Rica Suspension of Proceedings Not relevant Not relevant Not relevant Considered Mandatory Not relevant

Costa Rica Shortened proceeding Not relevant Not relevant Not relevant Considered Mandatory Not relevant

Czech Agreement on Guilt and Mandatory Considered Not relevant Not relevant Not relevant Not relevant Republic Punishment (AGP) Other: Estonia reports that any accused who benefits Termination for lack of public from one of the three Estonia interest Considered Considered Not relevant Considered Considered Mandatory "termination" resolutions must agree to fulfil certain conditions, which may be of a pecuniary or other nature -

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Testify or Waive legal Help identify or investigate Country Resolution name Confess Produce evidence other support Other Additional information privilege others for trial - for example, providing testimony against other suspects. (Source: Questionnaire Answer 19). Termination for lack of Estonia Considered Considered Not relevant Considered Considered Mandatory Other: As above proportionality

Estonia Termination for cooperation Considered Considered Not relevant Considered Considered Mandatory Other: As above

Estonia Alternative proceedings Considered Considered Not relevant Considered Considered Not relevant

Estonia Summary proceedings Considered Considered Not relevant Considered Considered Not relevant

Estonia Expedited procedure Considered Considered Not relevant Considered Considered Not relevant

Finland Plea Agreement Mandatory Not relevant Not relevant Not relevant Not relevant Not relevant Guilty Plea (Comparution sur France Reconnaissance Préalable de Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Culpabilité - CRPC) Germany Section 153a Considered Considered Considered Considered Considered Not relevant

Germany Negotiated Agreement Considered Considered Considered Considered Considered Not relevant

Germany Penal Order Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Mandatory: In questionnaire, Hungary Resolution about the Admission Hungary Mandatory Not relevant Not relevant Considered Considered Not relevant reports that "[a]dmission of of Guilt guilt is the only mandatory precondition." Possibility of Avoidance of Hungary Not relevant Not relevant Not relevant Mandatory Mandatory Not relevant criminal liability

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Testify or Waive legal Help identify or investigate Country Resolution name Confess Produce evidence other support Other Additional information privilege others for trial Mandatory: "There are no mandatory conditions aside from the obligation that an agreement must be in line with the public interest." Consider: In questionnaire, Israel Plea Agreement Considered Considered Not relevant Considered Considered Not relevant Israel elaborated that any of the factors "might be considered", but are not required. In addition, none of the factors would guarantee that a resolution would be reached. Mandatory: In questionnaire, Italy reported that "restitution" of criminal proceeds may be required in some cases. Italy Patteggiamento Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Consider: In questionnaire, Italy reported that prosecution can consider a variety of circumstances arising after the offence. “(…) a public prosecutor may reach agreement with a suspect/defendant where the suspect/defendant cooperates to the prosecutor with regard to the case against the third person in Japan Agreement Procedure Not relevant Considered Not relevant Considered Considered Considered return for the favorable treatment by the prosecutor with regard to the case against the suspect/defendant. The cooperation by a suspect/defendant include to

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Testify or Waive legal Help identify or investigate Country Resolution name Confess Produce evidence other support Other Additional information privilege others for trial depose the truth during investigation, to testify at trial and to present evidence against the third person.” (Answer to Study Questionnaire – Question 8.c.) Latvia Prosecutor's Penal Order Mandatory Considered Not relevant Considered Considered Not relevant Mandatory/Other: Coverage of inflicted Latvia Plea Agreement Mandatory Considered Not relevant Considered Mandatory Not relevant damage before plea agreement “Based on a reparation plan of the damage and submission of the accused to one or more conditions Conditional Suspension of the Mexico Not relevant Not relevant Not relevant Not relevant Not relevant Other tending to perform an Process effective protection of the rights of the victim or offended.” (Answers to the Study Questionnaire) Mexico Summary Procedure Mandatory Not relevant Mandatory Considered Considered Not relevant

Netherlands Transaction Considered Considered Not relevant Considered Considered Not relevant

Netherlands Punitive Order Unknown Unknown Unknown Unknown Unknown Not relevant

Netherlands Conditional dismissal Considered Considered Not relevant Considered Considered Not relevant

Norway Optional Penalty Writ Not relevant Not relevant Not relevant Not relevant Not relevant Considered

Agreement on the Confession Slovenia Considered Considered Not relevant Considered Considered Not relevant of Guilt

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Testify or Waive legal Help identify or investigate Country Resolution name Confess Produce evidence other support Other Additional information privilege others for trial Other: In questionnaire, South Africa reports that it South Africa Plea Agreement Considered Considered Considered Considered Considered Considered considers "[c]onfiscation or forfeiture of any benefit derived". Spain Conformidad Considered Considered Not relevant Not relevant Not relevant Not relevant

Accelerated Proceedings/ Considered Considered Switzerland Not relevant Not relevant Not relevant Not relevant Simplified Procedure Considered Considered Switzerland Summary Punishment Order Not relevant Not relevant Not relevant Not relevant

United Plea Agreement Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Kingdom United Consent Order for Civil Mandatory Mandatory Not relevant Considered Considered Not relevant Kingdom Recovery

United States Plea Agreement Considered Considered Not relevant Considered Considered Not relevant

United States DPA [DOJ] Considered Considered Not relevant Considered Considered Not relevant

United States NPA [DOJ] Considered Considered Not relevant Considered Considered Not relevant

United States Civil Resolutions [SEC] Considered Considered Not relevant Considered Considered Not relevant

Administrative Resolutions United States Considered Considered Not relevant Considered Considered Not relevant [SEC]

United States DPA [SEC] Considered Considered Not relevant Considered Considered Not relevant

United States NPA [SEC] Considered Considered Not relevant Considered Considered Not relevant

Source: Answers to Questions 18 and 19

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Table 27. If no resolution reached, can evidence provided be used to investigate or prove the offence? (Legal Persons)

If yes, for Can evidence be Country Resolution name investigation Additional information used? (yes/no) / trial / both Argentina Penalty Exemption (Exención de Pena) No N/A Effective Cooperation Agreement Argentina No N/A (Acuerdo de Colaboración Eficaz) Australia Plea Agreement Yes Investigation Trial: "It is unlikely that anything said in charge negotiations could be used in a trial."

Austria Diversion Yes Both Withdrawal from Prosecution due to Austria Cooperation with the Public Prosecutor's Yes Both Office Brazil Leniency Agreement [CGU/AGU] No N/A Leniency Agreement [Prosecution Brazil No N/A Service] Canada Plea Agreement No N/A

Canada Remediation Agreement No N/A

Chile Conditional Suspension of Proceedings Yes Both

Chile Expedited Procedure/Summary Procedure No N/A Trial:"Section 175a para 7 states: "If the Agreement on Guilt and Punishment is not concluded, the public prosecutor will make a record thereof into the protocol; in such a case the declaration Agreement on Guilt and Punishment of guilt of the aggrieved person will be disregarded in further proceedings". However it should be Czech Republic Yes Trial (AGP) stated, that such declaration cannot be confused with admission of facts by accused which was recorded into the protocol in line with all his/her procedural rights. Such admission of facts can be used as an evidence in a trial later." Estonia Termination for lack of public interest Yes Investigation

Estonia Termination for lack of proportionality Yes Investigation

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If yes, for Can evidence be Country Resolution name investigation Additional information used? (yes/no) / trial / both Estonia Termination for cooperation Yes Investigation

Estonia Alternative proceedings Yes Investigation

Estonia Summary proceedings Yes Investigation

Estonia Expedited procedure Yes Investigation Public Interest Judicial Agreement Investigation/Trial: In the hypotheses of a failure to conclude a CJIP, the public prosecutor France (Convention Judiciaire d’Intérêt Public - No N/A cannot use "declarations made or documents delivered by the legal person during the CJIP" for CJIP) a court trial or investigation (CCP art. 41-1-2 (III)). Guilty Plea (Comparution sur France Reconnaissance Préalable de Culpabilité No N/A - CRPC) Germany Administrative Resolution Yes Both

Germany Forfeiture Order Yes Both

Israel Plea Agreement No N/A

Italy Patteggiamento No N/A Japan Agreement Procedure No N/A

Latvia Prosecutor's Penal Order Yes Both

Latvia Plea Agreement Yes Both “In case the conditional suspension of the process is not approved or the established conditions Mexico Conditional Suspension of the Process Yes Yes are not met and it is revoked, the ordinary procedure is followed, with the oral trial stage that concludes in the judgment.” (Answers to the Study Questionnaire) “In case that the summary procedure is not approved, which neccesarily concludes with a Mexico Summary Procedure Yes Yes conviction, it is followed the ordinary procedure with the stage of oral trial that concludes in conviction.” (Answers to the Study Questionnaire) Netherlands Transaction Yes Both

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If yes, for Can evidence be Country Resolution name investigation Additional information used? (yes/no) / trial / both Netherlands Punitive Order Yes Both

Netherlands Conditional dismissal Yes Both

Norway Optional Penalty Writ Yes Both

Slovenia Agreement on the Confession of Guilt No N/A

South Africa Plea Agreement No N/A

South Africa Consent Orders Unknown Unknown

Spain Conformidad Yes Both Following a decision not to issue a judgement in accelerated proceedings, statements made by Accelerated Proceedings/ Simplified Switzerland Yes/No Both the parties for the purpose of the accelerated proceedings may not be used in any subsequent Procedure ordinary proceedings. (CCP art. 362(4)) If a rejection is filed, the public prosectutor shall gather additional evidence required to assess the rejection (Art. 355(1) CCP); If the public prosecutor decides to stand by the summary Switzerland Summary Punishment Order Yes Both penalty order immediately to the court of first instance for the conduct of the main hearing. The summary penalty order constitutes the indictement. (CCP art. 356(1)) Limited use: Where the company and the prosecution have entered into negotiations for a DPA that is not approved by the Crown Court, material showing that the company entered into negotiations or any material created “solely for the purpose” of preparing the DPA or the statement of facts can only be used against the legal person: (a) on a prosecution for an United Kingdom Deferred Prosecution Agreement Yes Trial offence consisting of the provision of inaccurate, misleading or incomplete information, or (b) on a prosecution for some other offence where in giving evidence [the defendant] makes a statement inconsistent with the material. However, the material can only be used for a prosecution of the other offence under (b) above, if the company has raised the issue or adduced evidence concerning it. (Crimes and Courts Act 2013, Schedule 17 art. 13(3)-(6)) United Kingdom Plea Agreement No N/A

United Kingdom Consent Order for Civil Recovery Yes Both

United Kingdom Administrative Order Unknown Unknown

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If yes, for Can evidence be Country Resolution name investigation Additional information used? (yes/no) / trial / both United Kingdom Civil Resolution Yes Both (Scotland) Trial: Statements made during plea discussions may not be used under Federal Rule of United States Plea Agreement No N/A Evidence 410. "However, information provided during the investigation may be." Trial: Although generally "[c]onduct or a statement made during compromise negotiations about the claim" is not admissible as evidence to prove or disprove a claim or to impeach a witness by a prior inconsistent statement, there is an exception allowing such evidence to be United States DPA [DOJ] Yes Both introduced for those purposes "when offered in a criminal case and when the negotiations related to a claim by a public office in the exercise of its regulatory, investigative, or enforcement authority". (Federal Rule of Evidence 408(a)(2)). United States NPA [DOJ] Yes Both Trial: As above Declination with Disgorgement of Profits United States Yes Both Trial: As above [DOJ] Trial: "Conduct or a statement made during compromise negotiations about the claim" is not United States Civil Resolutions [SEC] Yes Investigation admissible as evidence to prove or disprove a claim or to impeach a witness by a prior inconsistant statement. (Federal Rule of Evidence 408(a)(2)). United States Administrative Resolutions [SEC] Yes Investigation Trial: As above Trial: As above, and: According to US FCPA Guide (page 76): "[I]f the Commission authorizes the enforcement action United States DPA [SEC] Yes Investigation [after a DPA is breached], SEC staff may use any factual admissions made by the cooperating individual or company in support of a motion for summary judgment, while maintaining the ability to bring an enforcement action for any additional misconduct at a later date. United States NPA [SEC] Yes Investigation Trial: As for Administrative Resolution

Source: Answers to Question 21

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Table 28. If no resolution reached, can evidence provided be used to investigate or prove the offence? (Natural Persons)

Can evidence be If yes, for investigation Country Resolution name Additional information used? (yes/no) / trial / both Abbreviated Procedure (Juicio Argentina No N/A Abreviado) Argentina Cooperation Agreement No N/A Australia Plea Agreement Yes Investigation Trial: "It is unlikely that anything said in charge negotiations could be used in a trial." Austria Diversion Yes Both Withdrawal from Prosecution due to Austria Cooperation with the Public Yes Both Prosecutor's Office Cooperation Agreement (Acordo de Brazil No N/A colaboração premiada) Conditional Suspension of the Brazil N/A N/A Brazil reports that no evidence is handed over by the defendant. Procedure Canada Alternative Measures No N/A Canada Plea Agreement No N/A Conditional Suspension of Chile Yes Both Proceedings Expedited Procedure/Summary Chile No N/A Procedure Declination with confiscation (Code Colombia Yes Both of Criminal Procedure art. 324) Colombia Preliminary agreement (Preacuerdo) Yes Both Costa Rica Declination with Confiscation No N/A Costa Rica Suspension of Proceedings No N/A Costa Rica Shortened proceeding No N/A Trial: "Section 175a para 7 states: "If the Agreement on Guilt and Punishment is not concluded, the public prosecutor will make a record thereof into the protocol; in such a case the declaration of guilt of the aggrieved person will be disregarded in further Agreement on Guilt and Punishment Czech Republic Yes Trial proceedings". However it should be stated, that such declaration cannot be confused (AGP) with admission of facts by accused which was recorded into the protocol in line with all his/her procedural rights. Such admission of facts can be used as an evidence in a trial later." Termination for lack of public Estonia Yes Investigation interest

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Can evidence be If yes, for investigation Country Resolution name Additional information used? (yes/no) / trial / both Termination for lack of Estonia Yes Investigation proportionality Estonia Termination for cooperation Yes Investigation Estonia Alternative proceedings Yes Investigation Estonia Summary proceedings Yes Investigation Estonia Expedited procedure Yes Investigation Finland Plea Agreement No N/A Guilty Plea (Comparution sur France Reconnaissance Préalable de No N/A Culpabilité - CRPC) Germany Section 153a Yes Both Germany Negotiated Agreement Yes Both Trial: "The defendant's confession may not be used in such a case." Germany Penal Order Yes Both Resolution about the Admission of Hungary No N/A Guilt Possibility of Avoidance of criminal Hungary No N/A liability Israel Plea Agreement No N/A Italy Patteggiamento No N/A Japan Agreement Procedure No N/A Latvia Prosecutor's Penal Order Yes Both Latvia Plea Agreement Yes Both “In case the conditional suspension of the process is not approved or the established Conditional Suspension of the Mexico Yes Yes conditions are not met and it is revoked, the ordinary procedure is followed, with the oral Process trial stage that concludes in the judgment.” (Answers to the Study Questionnaire) “In case that the summary procedure is not approved, which neccesarily concludes with Mexico Summary Procedure Yes Yes a conviction, it is followed the ordinary procedure with the stage of oral trial that concludes in conviction.” (Answers to the Study Questionnaire) Netherlands Transaction Yes Both Netherlands Punitive Order Yes Both Netherlands Conditional dismissal Yes Both Norway Optional Penalty Writ Yes Both Agreement on the Confession of Slovenia No N/A Guilt

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Can evidence be If yes, for investigation Country Resolution name Additional information used? (yes/no) / trial / both South Africa Plea Agreement No N/A Spain Conformidad Yes Both Following a decision not to issue a judgement in accelerated proceedings, statements Accelerated Proceedings/ Simplified Switzerland Yes/No Both made by the parties for the purpose of the accelerated proceedings may not be used in Procedure any subsequent ordinary proceedings. (CCP art. 362(4)) If a rejection is filed, the public prosectutor shall gather additional evidence required to assess the rejection (CCP art. 355(1)); If the public prosecutor decides to stand by the Switzerland Summary Punishment Order Yes Both summary penalty order immediately to the court of first instance for the conduct of the main hearing. The summary penalty order constitutes the indictement. (CCP art. 356(1)) United Kingdom Plea Agreement Yes Yes United Kingdom Consent Order for Civil Recovery Yes Both Trial: Statements made during plea discussions may not be used under Federal Rule United States Plea Agreement No N/A of Evidence 410. "However, information provided during the investigation may be." Trial: "Conduct or a statement made during compromise negotiations about the claim- except when offered in a criminal case and when the negotiations related to a claim by United States DPA [DOJ] Yes Both a public office in the exercise of its regulatory, investigative, or enforcement authority" may not be used. (Federal Rule of Evidence 408(2)) United States NPA [DOJ] Yes Both Trial: As above Trial: "Conduct or a statement made during compromise negotiations about the claim" United States Civil Resolutions [SEC] No N/A may not be used. (Federal Rule of Evidence 408(2)). "However, information provided during the investigation may be." United States Administrative Resolutions [SEC] No N/A Trial: As above Trial: As above, and: Furthermore, if the Commission authorizes the enforcement action, SEC staff may use any factual admissions made by the cooperating individual or United States DPA [SEC] No N/A company in support of a motion for summary judgment, while maintaining the ability to bring an enforcement action for any additional misconduct at a later date. (FCPA Guide p. 76); Trial: "Conduct or a statement made during compromise negotiations about the claim" United States NPA [SEC] No N/A may not be used. (Federal Rule of Evidence 408(2)). "However, information provided during the investigation may be." Source: Answers to Question 21

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Table 29. Can a resolution be appealed or challenged? (Legal Persons)

Country Resolution name Can resolution be If answer is "yes", who is entitled to appeal/challenge? Additional information appealed/challenged? (Yes/No) Suspect/accused Public prosecutor Victim Other Argentina Penalty Exemption (Exención No N/A N/A N/A N/A de Pena) Argentina Effective Cooperation No N/A N/A N/A N/A Agreement (Acuerdo de Colaboración Eficaz) Australia Plea Agreement Yes Yes In certain circumstances, a legal or natural person may apply for leave to change the original plea. Austria Diversion Yes Yes “According to Sect. 209 para. 2 CCP, the decision during trial phase can be challenged by the Public Prosecution office.” (Answer to Study Questionnaire – follow-up clarification) Austria Withdrawal from Prosecution Yes Yes Yes The commissioner for legal protection is entitled to due to Cooperation with the demand that proceedings are to be continued Public Prosecutor's Office (para.209a(6)). (The suspect may also lodge an appeal claiming he is being unlawfully denied the status of a "crown witness" ( that is to say, he was not granted the possibility to take advantage of this procedure). (Answer to Study Questionnaire) Brazil Leniency Agreement No N/A N/A N/A N/A [CGU/AGU] Brazil Leniency Agreement Unknown Unknown Unknown No No "There is no appeal or challenging procedure by third [Prosecution Service] parties. However, they will be able to challenge the validity of the evidence gathered as a consequence of the resolution." Canada Plea Agreement No N/A N/A N/A N/A Canada Remediation Agreement No N/A N/A N/A N/A Chile Conditional Suspension of Yes Yes Yes Yes Proceedings Chile Expedited Procedure/Summary Yes Yes Unknown Unknown Procedure Czech Republic Agreement on Guilt and Yes Yes Yes Yes "I. Appeal by public prosecutor or defendant - an appeal Punishment (AGP) against the judgment by which the court approved an

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Country Resolution name Can resolution be If answer is "yes", who is entitled to appeal/challenge? Additional information appealed/challenged? (Yes/No) Suspect/accused Public prosecutor Victim Other agreement on guilt and punishment may be filed only if such judgment is inconsistent with the agreement on guilt and punishment the approval of which the public prosecutor proposed to the court. Section 245 of CCP. II. The victim who exercised a claim for compensation for damage or non-material damage, or for surrender of unjust enrichment, may file an appeal against the judgment by which the court approved the agreement on guilt and punishment due to the incorrectness of the statement on compensation for damage or non-material damage in monetary terms, or on surrender of unjust enrichment, unless in the agreement on guilt and punishment the victim agreed to the scope and manner of compensation for damage or non-material damage, or to the surrender of unjust enrichment, and such agreement was approved by the court in the form to which they agreed. Section 245 of CCP." Estonia Termination for lack of public No N/A N/A N/A N/A interest Estonia Termination for lack of No N/A N/A N/A N/A proportionality Estonia Termination for cooperation No N/A N/A N/A N/A

Estonia Alternative proceedings Yes Yes Yes Unknown Unknown Estonia Summary proceedings No N/A N/A N/A N/A

Estonia Expedited procedure Yes Yes Yes Unknown Unknown France Public Interest Judicial No N/A N/A N/A N/A Agreement (Convention Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur Yes Yes Yes Yes Reconnaissance Préalable de Culpabilité - CRPC)

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Country Resolution name Can resolution be If answer is "yes", who is entitled to appeal/challenge? Additional information appealed/challenged? (Yes/No) Suspect/accused Public prosecutor Victim Other Germany Administrative Resolution Yes Yes “The fine can be appealed, especially the amount of the regulatory fine. But this has never happened in practice (in cases relating to the foreign bribery sphere).” Germany Forfeiture Order No N/A N/A N/A N/A

Israel Plea Agreement Yes Yes Yes "The prosecution can repeal its agreement to settle up to the point when the defendant submits an admission of guilt before the court. Additionally, since the court is not bound to the agreement, both prosecution and defendant may appeal the verdict when it exceeds the boundaries of sanctions agreed upon. A defendant can appeal the verdict based on claims concerning his or her admission of guilt." Italy Patteggiamento Yes Yes Yes "The prosecutor when: (i) he did not give his consent to the patteggiamento and (ii) the patteggiamento was nevertheless granted by the judge; the prosecutor and the accused, before the Supreme Court of Cassation, for reasons involving: (i) the accused's consent; (ii) the correspondence between demand and sanction; (iii) and the correct qualification of facts." Japan Agreement Procedure No N/A N/A N/A N/A Latvia Prosecutor's Penal Order Yes Yes Yes Latvia Plea Agreement Yes Yes Yes

Mexico Conditional Suspension of the Yes Yes Yes Yes Process Mexico Summary Procedure Yes Yes Yes Yes Netherlands Transaction Yes Yes Yes "A directly interested party (e.g. the victim or a public interest organisation) can challenge the settlement pursuant to article 12 of the Dutch criminal procedure code. The court may either confirm or quash the settlement. In case of the latter, the case has to be brought to trial."

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Country Resolution name Can resolution be If answer is "yes", who is entitled to appeal/challenge? Additional information appealed/challenged? (Yes/No) Suspect/accused Public prosecutor Victim Other Netherlands Punitive Order Yes Yes Yes Yes "Yes, The suspect who does not agree with the punitve order can file an appeal to the court (verzetprocedure) on the basis of article 257e Criminal Procedure Code. Also (like with the transaction on the basis of article 12 of the Criminal Procedure Code "direct interested parties" can appeal the decision to settle at the Court of appeal. Interested parties are for example victims” Netherlands Conditional dismissal Yes Yes Yes Yes "Yes, albeit limited. When issuing the Conditional Dismissal, the prosecutor will attach a dismissal code. The defendant may contest this code, either stating there was a technical impediment to further prosecution (e.g. not sufficient evidence) or stating that the wrong code was used. Such objection falls within administrative procedure. In addition, the defendant may appeal to the Court of Appeals. The defendant or any interested party may contest a Conditional Dismissal with the Court of Appeals on the basis of article 12 of the CPC." Norway Optional Penalty Writ Yes Yes Yes Criminal Procedure Act, srction 259: “Acceptance of the option may be appealed against by the parties. The following are the only grounds for appeal: 1) that a procedural error has been committed, 2) that penal legislation has been wrongly applied to the matter described in the writ to the detriment of the person charged, or that criminal liability has become time-barred, 3) that the acceptance is not binding as a declaration of intent.” Slovenia Agreement on the Confession Yes Yes Reasons for appeal are limited (Para. 2 of art. 370 of of Guilt Criminal Procedure Act) art. 370 (unofficial translation, consolidated version 2006) "A judgement may be challenged: 1) on the ground of substantial violation of

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Country Resolution name Can resolution be If answer is "yes", who is entitled to appeal/challenge? Additional information appealed/challenged? (Yes/No) Suspect/accused Public prosecutor Victim Other provisions of the criminal procedure; 2) on grounds of violation of criminal law; 3) on the ground of erroneous or incomplete determination of the factual situation; 4) on account of the decision on criminal sanctions, confiscation of proceeds, costs of criminal proceedings, indemnification claims and the announcement of the judgement in the press and on radio or television." South Africa Plea Agreement Yes Yes Yes Yes Yes "Any party to the proceedings."

South Africa Consent Orders No N/A N/A N/A N/A Spain Conformidad No N/A N/A N/A N/A Switzerland Accelerated Proceedings/ Yes Yes Yes Yes Yes The sole grounds for appeal against a judgment in Simplified Procedure accelerated proceedings are that a party did not consent to the indictment or that the judgment does not correspond to the indictment. (SCPC art. 362(5)); Aside from the prosecutor and the accused, the victim needs to give its consent to the resolution also. Otherwise, the public prosecutor must conduct ordinary preliminary proceedings. (CCP art. 362). Consent of the parties is irrevocable (art. 362(2)); "These individuals [NP investigated] challenged the order against the legal person. The Office of the Attorney General declared their objections inadmissible on the ground that they did not have standing to appeal. This was confirmed by the Appeals Chamber of the Federal Criminal Court." Phase 4 footnote 129 Switzerland Summary Punishment Order Yes Yes Yes Yes Yes A written rejection of the summary penalty order may be filed with the public prosecutor within ten days by the accused and other affected persons(SCPC art. 354(1)); Unless a valid rejection is filed, the summary penalty order becomes a final judgement (SCPC art. 354) United Kingdom Deferred Prosecution Yes Yes No Yes The UK reports that there is no direct route to appeal a Agreement DPA, but the decision can be challenged in the Administrative Court by judicial review

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Country Resolution name Can resolution be If answer is "yes", who is entitled to appeal/challenge? Additional information appealed/challenged? (Yes/No) Suspect/accused Public prosecutor Victim Other United Kingdom Plea Agreement Yes Yes No No The NP can challenge the sentence or the basis of the plea in the Court of Appeal and Supreme Court, while the state via the Attorney General can appeal the sentence to the Court of Appeal if considered to be unduly lenient United Kingdom Consent Civil Recovery Order Unknown

United Kingdom Administrative Order No N/A N/A N/A N/A

United Kingdom Civil Resolution Unknown (Scotland) United States Plea Agreement Yes Yes "A plea agreement typically includes certain waivers, but there are limited instances where a plea agreement may be appealed. The most frequent cases arise from allegations of an illegal sentence, ineffective assistance of counsel, or prosecutorial misconduct." United States DPA [DOJ] No N/A N/A N/A N/A United States NPA [DOJ] No N/A N/A N/A N/A United States Declination with Disgorgement No N/A N/A N/A N/A [DOJ] United States Civil Resolutions [SEC] No N/A N/A N/A N/A United States Administrative Resolutions No N/A N/A N/A N/A [SEC] United States DPA [SEC] No N/A N/A N/A N/A United States NPA [SEC] No N/A N/A N/A N/A

Source: Answers to Question 20.

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Table 30. Can the resolution be appealed or challenged? (Natural Persons)

Country Resolution name (NP) Can resolution be If answer is "yes", who is entitled to appeal/challenge? Additional information appealed/challenged? (Yes/No) Suspect/accused Public prosecutor Victim Other

Argentina Abbreviated Procedure Yes Yes Yes Other: “in some cases, a public agency such as the (Juicio Abreviado) Anticorruption Office of the UIF (Financial Information Unit)” (Answers to Study Questionnaire – follow-up clarification) Argentina Cooperation Agreement No N/A N/A N/A N/A

Australia Plea Agreement Yes Yes In certain circumstances, a legal or natural person may apply for leave to change the original plea. Austria Diversion Yes Yes Yes "The initial diversionary decision is taken by the public prosecutor. After charges have been brought against the suspect because of criminal acts that have to be prosecuted ex officio, the court has to apply the provisions applicable for the office of public prosecution according to the ‚diversion package‘ and has to dismiss the proceeding with a judicial decision under the prerequisites applicable for the office of public prosecution until the end of the main trial (CCP para. 199). In this case, the public prosecutor must be given an opportunity to address the court, and in the case of adult offenders, the victim’s interests must be expressly addressed. Against such a decision only the office of public prosecution has the right to appeal. The decision shall not be served to the suspect before it has become final and binding for the office of public prosecution. The suspect as well as the prosecutor may lodge an appeal in favour of the suspect, if the court decides against the implementation of the withdrawal of prosecution, even though the qualifications for this are fulfilled. This appeal is against the court’s decision, in which the court finds the suspect guilty." Austria Withdrawal from Prosecution Yes Yes Yes "The commissioner for legal protection is entitled to demand due to Cooperation with the that proceedings are to be continued (para.209a(6)). (The Public Prosecutor's Office suspect may also lodge an appeal claiming he is being unlawfully denied the status of a "crown witness" ( that is to say, he was not granted the possibility to take advantage of this procedure of this procedure)."

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Brazil Cooperation Agreement Unknown "There is no appeal or challenging procedure by third parties. (Acordo de colaboração However, they will be able to challenge the validity of the premiada) evidence gathered as a consequence of the resolution." Brazil Conditional Suspension of the No N/A N/A N/A N/A Procedure Canada Alternative Measures No N/A N/A N/A N/A Canada Plea Agreement No N/A N/A N/A N/A Chile Conditional Suspension of Yes Yes Yes Yes Proceedings Chile Expedited Yes Yes Unknown Unknown "The complainants or, in certain cases, the accused person". Procedure/Summary Procedure Colombia Declination with confiscation Yes Yes Yes According to CCP art. 327 "the victim and the Public Ministry (Code of Criminal Procedure may challenge the evidence tendered by the Prosecutor art. 324) General's Office to sustain the decision [to apply thedeclination with confiscation]. The judge shall have the final say."; "In Colombia the Inspector General’s Office (Procuraduría General de la Nación), may intervene in criminal trials to protect the rights of the parties and uphold the law. The Inspector General’s Office is also referred to in the law as the Public Ministry (Ministerio Público)." Phase 2 footnote 118 Colombia Preliminary agreement Yes Yes It seems that the victim/s could challenge the resolution (see (Preacuerdo) sentence C-516 of the Constitutional Court under CCP art.348 stating that the victims can intervene in the conclusion of agreements and art. 351 stating that "effective reparations to the victim that may result from Preliminary agreement between the prosecutor and indicted or accused can be accepted by the victim. In case of refusal, the victim may go to the relevant judicial channels"). Answer provided refers to judicial oversight and does not seem applicable here. Costa Rica Declination with Confiscation Yes Unknown Unknown Unknown Unknown Who can challenge: "The party affected by the measure".

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Costa Rica Suspension of Proceedings Yes Unknown Unknown Unknown Unknown Who can challenge: "The party affected by the measure".

Costa Rica Shortened proceeding Yes Unknown Unknown Unknown Unknown Who can challenge: "The party affected by the measure".

Czech Republic Agreement on Guilt and Yes Yes Yes Yes "I. Appeal by public prosecutor or defendant - an appeal Punishment (AGP) against the judgment by which the court approved an agreement on guilt and punishment may be filed only if such judgment is inconsistent with the agreement on guilt and punishment the approval of which the public prosecutor proposed to the court. Section 245 of CCP. II. The victim who exercised a claim for compensation for damage or non-material damage, or for surrender of unjust enrichment, may file an appeal against the judgment by which the court approved the agreement on guilt and punishment due to the incorrectness of the statement on compensation for damage or non-material damage in monetary terms, or on surrender of unjust enrichment, unless in the agreement on guilt and punishment the victim agreed to the scope and manner of compensation for damage or non-material damage, and such agreement was approved by the court in the form to which they agreed. Section 245 of CCP)." Estonia Termination for lack of public No N/A N/A N/A N/A interest Estonia Termination for lack of No N/A N/A N/A N/A proportionality Estonia Termination for cooperation No N/A N/A N/A N/A

Estonia Alternative proceedings Yes Yes Yes Unknown Unknown

Estonia Summary proceedings No N/A N/A N/A N/A

Estonia Expedited procedure Yes Yes Yes Unknown Unknown

Finland Plea Agreement Yes Yes Yes "The Court's decision on the plea bargain is open to appeal by both the accused and the prosecutor."

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France Guilty Plea (Comparution sur Yes Yes Yes Yes Reconnaissance Préalable de Culpabilité - CRPC) Germany Section 153a Yes Yes Yes Yes Yes "However, a 'disciplinary complaint' to the head of the prosecutor’s office, the prosecutor general or the Land ministry of justice is available to anyone" Phase 2 para. 54 Germany Negotiated Agreement Yes Yes Yes "If a negotiated agreement is concluded, the public prosecutor's office and the defendant still have the option to appeal without any restriction." Germany Penal Order Yes Yes Yes

Hungary Resolution about the Yes Yes Yes Unknown Yes "It is not the resolution itself but the court's decision which can Admission of Guilt be appealed. The accused person, the defence lawyer and the prosecutor but the scope of the appeal is very limited covering practically only ancillary issues, not the main questions." Hungary Possibility of Avoidance of No N/A N/A N/A N/A criminal liability Israel Plea Agreement Yes Yes Yes "The prosecution can repeal its agreement to settle up to the point when the defendant submits an admission of guilt before the court. Additionally, since the court is not bound to the agreement, both prosecution and defendant may appeal the verdict when it exceeds the boundaries of sanctions agreed upon. A defendant can appeal the verdict based on claims concerning his or her admission of guilt." Italy Patteggiamento Yes Yes Yes No No "The prosecutor when: (i) he did not give his consent to the patteggiamento and (ii) the patteggiamento was nevertheless granted by the judge; the prosecutor and the accused, before the Supreme Court of Cassation, for reasons involving: (i) the accused's consent; (ii) the correspondence between demand and sanction; (iii) and the correct qualification of facts." Japan Agreement Procedure No N/A N/A N/A N/A Latvia Prosecutor's Penal Order Yes Yes Yes

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Latvia Plea Agreement Yes Yes Yes

Mexico Conditional Suspension of the Yes Yes Yes Yes Unknown Process Mexico Summary Procedure Yes Yes Yes Yes

Netherlands Transaction Yes Yes Yes "A directly interested party (e.g. the victim or a public interest organisation) can challenge the settlement pursuant to article 12 of the Dutch criminal procedure code. The court may either confirm or quash the settlement. In case of the latter, the case has to be brought to trial." Netherlands Punitive Order Yes Yes Yes Yes "Yes, The suspect who does not agree with the punitve order can file an appeal to the court (verzetprocedure) on the basis of article 257e Criminal Procedure Code. Also (like with the transactie on the basis of article 12 of the Criminal Procedure Code "direct interested parties" can appeal the decision to settle at the Court of appeal. Interested parties are for example victims of the alleged crime." Netherlands Conditional dismissal Yes Yes Yes Yes "Yes, albeit limited. When issuing the Conditional Dismissal, the prosecutor will attach a dismissal code. The defendant may contest this code, either stating there was a technical impediment to further prosecturion (e.g. not sufficient evidence) or stating that the wrong code was used. Such objection falls within administrative procedure. In addition, the defendant may appeal to the Court of Appeals. The defendant may contest the Conditional Dismissal on the basis of article 12 of the Criminal Procedure Code stating that he wants to be acquited by a court of law. Equally, any interested party may contest a Conditional Dismissal with the Court of Appeals on the basis of article 12 of the Criminal Procedure Code." Norway Optional Penalty Writ Yes Yes Yes Criminal Procedure Act, section 259: “Acceptance of the option may be appealed against by the parties. The following are the only grounds for appeal: 1) that a procedural error has been committed, 2) that penal legislation has been wrongly

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applied to the matter described in the writ to the detriment of the person charged, or that criminal liability has become time-barred, 3) that the acceptance is not binding as a declaration of intent.” Slovenia Agreement on the Confession Yes Yes Unknown Unknown Unknown Reasons for appeal are limited (Par. 2 of art. 370 of Criminal of Guilt Procedure Act) art. 370 (unofficial translation, consolidated version 2006) "A judgement may be challenged: 1) on the ground of substantial violation of provisions of the criminal procedure; 2) on grounds of violation of criminal law; 3) on the ground of erroneous or incomplete determination of the factual situation; 4) on account of the decision on criminal sanctions, confiscation of proceeds, costs of criminal proceedings, indemnification claims and the announcement of the judgement in the press and on radio or television." South Africa Plea Agreement Yes Yes Yes Yes Unknown "Any party to the proceedings."

Spain Conformidad No N/A N/A N/A N/A

Switzerland Accelerated Proceedings/ Yes Yes Yes Yes Yes The sole grounds for appeal against a judgment in accelerated Simplified Procedure proceedings are that a party did not consent to the indictment or that the judgment does not correspond to the indictment. (SCPC art. 362(5)); Aside from the prosecutor and the accused, the victim needs to give its consent to the resolution also. Otherwise, the public prosecutor must conduct ordinary preliminary proceedings. (SCPC art. 362). Consent of the parties is irrevocable (Art. 362(2)); "These individuals [NP investigated] challenged the order against the legal person. The Office of the Attorney General declared their objections inadmissible on the ground that they did not have standing to appeal. This was confirmed by the Appeals Chamber of the Federal Criminal Court." Phase 4 footnote 129 Switzerland Summary Punishment Order Yes Yes Yes Yes Yes A written rejection of the summary penalty order may be filed with the public prosecutor within ten days by the accused and

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other affected persons” (SCPC art. 354(1)); Unless a valid rejection is filed, the summary penalty order becomes a final judgement (SCPC art. 354) United Kingdom Plea Agreement Yes Yes No Yes No Victims can challenge a plea in the Administrative Court by judicial review United Kingdom Consent Order for Civil Unknown Recovery United States Plea Agreement Yes Yes Unknown Unknown Unknown "A plea agreement typically includes certain waivers, but there are limited instances where a plea agreement may be appealed. The most frequent cases arise from allegations of an illegal sentence, ineffective assistance of counsel, or prosecutorial misconduct." United States DPA [DOJ] No N/A N/A N/A N/A

United States NPA [DOJ] No N/A N/A N/A N/A

United States Civil Resolutions [SEC] No N/A N/A N/A N/A

United States Administrative Resolutions No N/A N/A N/A N/A [SEC] United States DPA [SEC] No N/A N/A N/A N/A

United States NPA [SEC] No N/A N/A N/A N/A

Source: Answers to Question 20.

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Table 31. Incentives for an accused to enter into a resolution (Legal Persons)

Country Resolution name Total exemption Obtain reduced Obtain conditional Avoid consequences Have certainty in Avoid reputational Reduced costs Avoid lengthy trial sentence suspension of of conviction the outcome damage sentence

Argentina Penalty Exemption (Exención Yes Yes de Pena) Argentina Effective Cooperation Yes Yes Agreement (Acuerdo de Colaboración Eficaz) Australia Plea Agreement Yes Yes Yes Austria Diversion Yes Yes Austria Withdrawal from Prosecution Yes Yes due to Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement Yes Yes Yes Yes Yes Yes [CGU/AGU] Brazil Leniency Agreement Yes Yes Yes Yes Yes Yes [Prosecution Service] Canada Plea Agreement Canada Remediation Agreement Yes Chile Conditional Suspension of Yes Yes Proceedings Chile Expedited Yes Yes Yes Procedure/Summary Procedure Colombia Benefits due to Collaboration Yes Yes Czech Republic Agreement on Guilt and Yes Yes Punishment (AGP) Estonia Termination for lack of public Yes Yes Yes interest Estonia Termination for lack of Yes Yes Yes proportionality Estonia Termination for cooperation

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Estonia Alternative proceedings Yes Yes Yes Estonia Summary proceedings Yes Yes Yes Estonia Expedited procedure Yes Yes Yes France Public Interest Judicial Yes Yes Yes Agreement (Convention Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur Yes Yes Yes Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Resolution Yes Yes Germany Forfeiture Order Yes Israel Plea Agreement Yes Yes Yes Yes Yes Yes Italy Patteggiamento Yes Yes Yes Yes Yes Yes Japan Agreement Procedure Yes Yes Latvia Prosecutor's Penal Order Yes Yes Latvia Plea Agreement Yes Yes Mexico Conditional Suspension of the Yes No No No Yes No Yes Yes Process Mexico Summary Procedure No No No No Yes No Yes Yes Netherlands Transaction Yes Yes Yes Yes Yes Netherlands Punitive Order Yes Yes Yes Yes Netherlands Conditional dismissal Yes Yes Yes Yes Yes Norway Optional Penalty Writ Yes Yes Yes Yes Slovenia Agreement on the Confession Yes Yes Yes of Guilt South Africa Plea Agreement Yes

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South Africa Consent Orders Yes Yes Spain Conformidad Yes Yes Switzerland Accelerated Proceedings/ Yes Yes Yes Simplified Procedure Switzerland Summary Punishment Order No No No Yes Yes Yes Yes United Kingdom Deferred Prosecution Yes No Yes Yes Yes Yes Yes Agreement United Kingdom Plea Agreement No Yes No No Yes Yes Yes United Kingdom Consent Order for Civil Yes Yes Yes Recovery United Kingdom Administrative Order Yes United Kingdom Civil Resolution Yes Yes Yes Yes (Scotland) United States Plea Agreement Yes Yes United States DPA [DOJ] Yes Yes Yes Yes United States NPA [DOJ] Yes Yes Yes United States Declination with Disgorgement Yes Yes Yes Yes of Profits [DOJ] United States Civil Resolutions [SEC] Yes Yes United States Administrative Resolutions Yes Yes [SEC] United States DPA [SEC] Yes Yes Yes Yes United States NPA [SEC] Yes Yes Yes Yes

Source: Answers to Question 14.

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Table 32. Incentives for an accused to enter into a resolution (Natural Persons)

Obtain conditional Have Avoid Total Obtain reduced Avoid consequences Reduced Avoid Country Resolution name Partial exemption suspension of certainty in reputational exemption sentence of conviction costs lengthy trial sentence the outcome damage Abbreviated Procedure (Juicio Argentina Yes Yes Yes Abreviado) Argentina Cooperation Agreement Yes Yes Australia Plea Agreement Yes Yes Yes Yes Austria Diversion Yes Yes Yes Withdrawal from Prosecution due Austria to Cooperation with the Public Yes Yes Yes Prosecutor's Office Cooperation Agreement (Acordo de Brazil Yes Yes Yes Yes colaboração premiada) Conditional Suspension of the Brazil Yes Yes Yes Procedure Canada Alternative Measures Yes Yes Canada Plea Agreement Conditional Suspension of Chile Yes Yes Proceedings Expedited Procedure/Summary Chile Yes Yes Procedure Declination with confiscation (Code Colombia Yes of Criminal Procedure art. 324) Preliminary agreement Colombia Yes Yes (Preacuerdo) Costa Rica Declination with Confiscation Yes Yes Yes Yes Costa Rica Suspension of Proceedings Yes Yes Yes Yes Costa Rica Shortened proceeding Yes Yes Agreement on Guilt and Czech Republic Yes Yes Punishment (AGP)

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Obtain conditional Have Avoid Total Obtain reduced Avoid consequences Reduced Avoid Country Resolution name Partial exemption suspension of certainty in reputational exemption sentence of conviction costs lengthy trial sentence the outcome damage Termination for lack of public Estonia Yes Yes Yes interest Termination for lack of Estonia Yes Yes Yes proportionality Estonia Termination for cooperation Yes Yes Yes Estonia Alternative proceedings Yes Yes Yes Estonia Summary proceedings Yes Yes Yes Estonia Expedited procedure Yes Yes Yes Finland Plea Agreement Yes Yes Yes Guilty Plea (Comparution sur France Reconnaissance Préalable de Yes Yes Yes Culpabilité - CRPC) Germany Section 153a Yes Germany Negotiated Agreement Yes Yes Germany Penal Order Yes Resolution about the Admission of Hungary Yes Yes Yes Guilt Possibility of Avoidance of criminal Hungary Yes Yes liability Israel Plea Agreement Yes Yes Yes Yes Yes Italy Patteggiamento Yes Yes Yes Yes Yes Japan Agreement Procedure Yes Yes Yes Latvia Prosecutor's Penal Order Yes Yes Latvia Plea Agreement Yes Yes Conditional Suspension of the Mexico Yes No No No No Yes No Yes Yes Process

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Obtain conditional Have Avoid Total Obtain reduced Avoid consequences Reduced Avoid Country Resolution name Partial exemption suspension of certainty in reputational exemption sentence of conviction costs lengthy trial sentence the outcome damage Mexico Summary Procedure No Yes Yes No No Yes No Yes Yes Netherlands Transaction Yes Yes Yes Yes Yes Netherlands Punitive Order Yes Yes Yes Yes Netherlands Conditional dismissal Yes Yes Yes Yes Yes Norway Optional Penalty Writ Yes Yes Yes Yes Agreement on the Confession of Slovenia Yes Yes Yes Guilt South Africa Plea Agreement Yes Spain Conformidad Yes Yes Accelerated Proceedings/ Switzerland No Yes Yes Yes Simplified Procedure Switzerland Summary Punishment Order No No Yes Yes Yes Yes United Kingdom Plea Agreement Yes Yes Yes Yes United Kingdom Consent Order for Civil Recovery Yes Yes Yes United States Plea Agreement Yes Yes Yes United States DPA [DOJ] Yes Yes Yes United States NPA [DOJ] Yes Yes Yes United States Civil Resolutions [SEC] Yes Yes United States Administrative Resolutions [SEC] Yes Yes United States DPA [SEC] Yes Yes Yes United States NPA [SEC] Yes Yes Yes

Source: Answers to Question 14

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Table 33. Disincentives for an accused to enter into a resolution (Legal Persons)

Country Resolution name Piling on of Enforcement Requirement to plead Requirement to accept Higher No full trial Uncertainty in Imposition of robust enforcement actions against guilty (or admit guilt) legal consequences sanctions guaranties the outcome and onerous actions or other managers and/or conditions proceedings employees of accused company Argentina Penalty Exemption (Exención de Yes Yes Pena) Argentina Effective Cooperation Agreement Yes Yes Yes (Acuerdo de Colaboración Eficaz) Australia Plea Agreement Yes Yes Austria Diversion Austria Withdrawal from Prosecution due to Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement [CGU/AGU] Yes Brazil Leniency Agreement [Prosecution Yes Yes Service] Canada Plea Agreeement Yes Canada Remediation Agreement Yes Chile Conditional Suspension of Yes Yes Proceedings Chile Expedited Procedure/Summary Yes Procedure Czech Republic Agreement on Guilt and Punishment Yes (AGP) Estonia Termination for lack of public interest Yes Estonia Termination for lack of proportionality Yes Estonia Termination for cooperation Estonia Summary proceedings Yes Estonia Expedited procedure Yes France Public Interest Judicial Agreement Yes

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Netherlands Transaction Yes

Netherlands Punitive Order Yes Yes Netherlands Conditional dismissal Yes Yes

Norway Optional Penalty Writ Yes Slovenia Agreement on the Confession of Guilt South Africa Plea Agreement Yes South Africa Consent Orders Spain Conformidad Yes Switzerland Accelerated Proceedings/ Simplified Yes Yes No Procedure

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Country Resolution name Piling on of Enforcement Requirement to plead Requirement to accept Higher No full trial Uncertainty in Imposition of robust enforcement actions against guilty (or admit guilt) legal consequences sanctions guaranties the outcome and onerous actions or other managers and/or conditions proceedings employees of accused company Switzerland Summary Punishment Order No United Kingdom Deferred Prosecution Agreement Yes Yes Yes Yes Yes United Kingdom Plea Agreement Yes Yes Yes United Kingdom Consent Order for Civil Recovery United Kingdom Administrative Order United Kingdom Civil Resolution (Scotland) United States Plea Agreement Yes United States DPA [DOJ] Yes United States NPA [DOJ] Yes United States Declination with Disgorgement of Profits [DOJ] United States Civil Resolutions [SEC] Yes United States Administrative Resolutions [SEC] Yes United States DPA [SEC] Yes United States NPA [SEC] Yes

Source: Answers to Question 15

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Table 34. Disincentives for an accused to enter into a resolution (Natural Persons)

Requirement to plead Requirement to accept Country Resolution name Higher sanctions No full trial guaranties Uncertainty in the outcome guilty legal consequences Argentina Abbreviated Procedure (Juicio Abreviado) Yes Yes Argentina Cooperation Agreement Yes Yes Yes Australia Plea Agreement Yes Yes Austria Diversion Withdrawal from Prosecution due to Austria Cooperation with the Public Prosecutor's Office Cooperation Agreement (Acordo de Brazil Yes colaboração premiada) Brazil Conditional Suspension of the Procedure Yes Canada Alternative Measures Yes Canada Plea Agreement Yes Chile Conditional Suspension of Proceedings Yes Chile Expedited Procedure/Summary Procedure Yes Declination with confiscation (Code of Colombia Criminal Procedure art. 324) Colombia Preliminary agreement (Preacuerdo) Costa Rica Declination with Confiscation Costa Rica Suspension of Proceedings Costa Rica Shortened proceeding Czech Republic Agreement on Guilt and Punishment (AGP) Yes Estonia Termination for lack of public interest Yes Estonia Termination for lack of proportionality Yes

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Requirement to plead Requirement to accept Country Resolution name Higher sanctions No full trial guaranties Uncertainty in the outcome guilty legal consequences Estonia Termination for cooperation Yes Estonia Alternative proceedings Yes Estonia Summary proceedings Yes Estonia Expedited procedure Yes Finland Plea Agreement Guilty Plea (Comparution sur France Reconnaissance Préalable de Culpabilité - CRPC) Germany Section 153a Yes Germany Negotiated Agreement Yes Germany Penal Order Yes Hungary Resolution about the Admission of Guilt Hungary Possibility of Avoidance of criminal liability Israel Plea Agreement Yes Yes Yes Italy Patteggiamento Yes Japan Agreement Procedure Latvia Prosecutor's Penal Order Latvia Plea Agreement Mexico Conditional Suspension of the Process No Yes No No No Mexico Summary Procedure Yes Yes No No No Netherlands Transaction Yes Netherlands Punitive Order Yes Yes

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Requirement to plead Requirement to accept Country Resolution name Higher sanctions No full trial guaranties Uncertainty in the outcome guilty legal consequences Netherlands Conditional dismissal Yes Yes Norway Optional Penalty Writ Yes Slovenia Agreement on the Confession of Guilt South Africa Plea Agreement Yes Spain Conformidad Yes Accelerated Proceedings/ Simplified Switzerland No Procedure Switzerland Summary Punishment Order No United Kingdom Plea Agreement Yes Yes Yes United Kingdom Consent Order for Civil Recovery United States Plea Agreement Yes United States DPA [DOJ] Yes United States NPA [DOJ] Yes United States Civil Resolutions [SEC] Yes United States Administrative Resolutions [SEC] Yes United States DPA [SEC] Yes United States NPA [SEC] Yes

Source: Answers to Question 15

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Table 35. Maximum and minimum sanctions under resolutions, plus reduction in sanctions (Legal Persons)

Country Resolution name (LP) Rules regarding Express legal basis Minimum amount Maximum amount Minimium possible Maximum possible Baseline max./min. sanction? for reduction of reduction (%) reduction (%) (Yes/No) sanction? (Yes/No) Argentina Penalty Exemption (Exención N/A Yes N/A N/A N/A N/A N/A de Pena) Argentina Effective Cooperation Yes Yes Depends on benefit Depends on benefit 50% 50% Minimum amount Agreement (Acuerdo de Colaboración Eficaz) Australia Plea Agreement No No N/A Depends on benefit None None None

Austria Diversion Yes No €50 €500,000 None None None

Austria Withdrawal from Prosecution Yes No €50 € 1,000,000 N/A N/A N/A due to Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement Yes Yes Depends on Depends on None 66% Otherwise applicable [CGU/AGU] turnover turnover sanction Brazil Leniency Agreement Yes Yes Depends on Depends on Depends on turnover Depends on Otherwise applicable [Prosecution Service] turnover turnover turnover sanction Canada Plea Agreement Unknown Yes N/A N/A None None None

Canada Remediation Agreement Unknown Yes N/A N/A None None None

Chile Conditional Suspension of Yes No Depends on benefit Depends on benefit Unknown Unknown Varies (based on amount Proceedings of bribes and profits) Chile Expedited Procedure/Summary No No Depends on benefit Depends on benefit Unknown Unknown Unknown Procedure Czech Republic Agreement on Guilt and No No CZK 20,000 CZK 1,460,000,000 Unknown Unknown Unknown Punishment (AGP) Estonia Termination for lack of public No N/A N/A N/A N/A N/A N/A interest Estonia Termination for lack of No N/A N/A N/A N/A N/A N/A proportionality Estonia Termination for cooperation No N/A N/A N/A N/A N/A N/A

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Country Resolution name (LP) Rules regarding Express legal basis Minimum amount Maximum amount Minimium possible Maximum possible Baseline max./min. sanction? for reduction of reduction (%) reduction (%) (Yes/No) sanction? (Yes/No) Estonia Alternative proceedings Yes Yes €3,200.00 €16,000,000.00 Unknown 33% Otherwise applicable sanction Estonia Summary proceedings Yes Yes €4,000.00 €16,000,000.00 Unknown 33% Otherwise applicable sanction Estonia Expedited procedure Yes Yes €4,000.00 €16,000,000.00 Unknown 33% Otherwise applicable sanction France Public Interest Judicial Yes No Unknown Depends on Unknown Unknown Unknown Agreement (Convention turnover Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur No No Unknown Unknown Unknown 100% Otherwise applicable Reconnaissance Préalable de sanction Culpabilité - CRPC) Germany Administrative Resolution Yes No N/A €10,000,000 N/A N/A N/A (offence committed with intent) € 5,000,000 (offence committed with negligently) Germany Forfeiture Order N/A N/A N/A N/A N/A N/A N/A

Israel Plea Agreement No No None Depends on benefit Unknown 100% Otherwise applicable sanction Italy Patteggiamento Yes Yes € 10,000.00 € 1,239,200 Unknown 33% Otherwise applicable sanction Japan Agreement Procedure No No N/A N/A N/A N/A N/A

Latvia Prosecutor's Penal Order Yes No € 4,300 € 43,000,000 50% 99.99% Maximum amount

Latvia Plea Agreement No No € 4,300 € 43,000,000 Unknown Unknown Unknown

Mexico Conditional Suspension of the No No N/A N/A N/A N/A N/A Process

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Country Resolution name (LP) Rules regarding Express legal basis Minimum amount Maximum amount Minimium possible Maximum possible Baseline max./min. sanction? for reduction of reduction (%) reduction (%) (Yes/No) sanction? (Yes/No) Mexico Summary Procedure N/A No A third of the From one day less One day of the One third of the Agreement of the minimum sanction of the maximum minimum sanction minimum penalty Attorney General of the penalty Republic and jurisdictional criteria. Netherlands Transaction Yes No € 3 10% of the turnover None None None of the legal entity (needs confirmation) Netherlands Punitive Order Yes No € 3 10% of the turnover None None None of the legal entity (needs confirmation) Netherlands Conditional dismissal N/A No None N/A None None None

Norway Optional Penalty Writ No Yes None None unknown Unknown Otherwise applicable sanction Slovenia Agreement on the Confession Yes Yes Unknown Depends on benefit Unknown Unknown Unknown of Guilt South Africa Plea Agreement No No None Depends on benefit Unknown Unknown Unknown

South Africa Consent Orders No No None None Unknown Unknown Unknown

Spain Conformidad No No Depends on benefit Depends on benefit Unknown Unknown Unknown

Switzerland Accelerated Proceedings/ Yes Yes CHF 1 CHF 5,000,000 None 100% Otherwise applicable Simplified Procedure sanction Switzerland Summary Punishment Order Yes yes CHF 1 CHF 5,000,000 None 100% Otherwise applicable sanction United Kingdom Deferred Prosecution Yes Yes None None 33% 50% Otherwise applicable Agreement sanction United Kingdom Plea Agreement No Yes None None Unknown 33% Otherwise applicable sanction United Kingdom Consent Order for Civil No No Unknown Unknown Unknown Unknown Unknown Recovery United Kingdom Administrative Order Unknown Unknown Unknown Unknown Unknown Unknown Unknown

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Country Resolution name (LP) Rules regarding Express legal basis Minimum amount Maximum amount Minimium possible Maximum possible Baseline max./min. sanction? for reduction of reduction (%) reduction (%) (Yes/No) sanction? (Yes/No) United Kingdom Civil Resolution No No Unknown Unknown Unknown Unknown Unknown (Scotland) United States Plea Agreement (DOJ) Yes No Unknown Depends on benefit Unknown Unknown Low end of sentencing guideline United States DPA Yes No Unknown Depends on benefit Unknown 50% Low end of sentencing [DOJ] guideline United States NPA Yes No Unknown Depends on benefit Unknown 50% Low end of sentencing [DOJ] guideline United States Declination with Disgorgement No No Unknown Depends on benefit Unknown 100% Low end of sentencing [DOJ] guideline United States Civil Resolutions [SEC] Yes No Unknown Depends on benefit Unknown Unknown Unknown

United States Administrative Resolutions Yes No Unknown Depends on benefit Unknown Unknown Unknown [SEC] United States DPA Yes No Unknown Depends on benefit Unknown Unknown Unknown [SEC] United States NPA No No Unknown Depends on benefit Unknown Unknown Unknown [SEC] Source: Answers to Questions 28 and 29

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Table 36. Maximum and minimum sanctions under resolutions, plus reduction in sanctions (Natural Persons, prison)

Australia Plea Agreement No No None 10 Yes Unknown Unknown Unknown

Austria Diversion Yes No N/A N/A No 100% 100% Unknown Withdrawal from Prosecution Austria due to Cooperation with the Yes No N/A N/A No 100% 100% Maximum amount Public Prosecutor's Office Cooperation Agreement Otherwise applicable Brazil (Acordo de colaboração Yes Yes 1 8 Yes Unknown 100% sanction premiada) Conditional Suspension of the Otherwise applicable Brazil Yes Yes 0 0 No N/A 100% Procedure sanction Canada Alternative Measures Unknown Yes N/A N/A No N/A N/A N/A

Canada Plea Agreement Unknown Yes N/A N/A Yes None None None Conditional Suspension of Chile Yes No Unknown Unknown Unknown Unknown Unknown Unknown Proceedings Expedited Procedure/Summary Chile Yes No 0.25 5 Yes Unknown Unknown Maximum amount Procedure Declination with confiscation Colombia (Code of Criminal Procedure No Unknown N/A N/A No N/A N/A N/A art. 324)

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Costa Rica Suspension of Proceedings Yes Yes 2 10 Yes Unknown 33% Minimum amount

Costa Rica Shortened proceeding Yes Yes 2 10 Yes Unknown 33% Minimum amount Agreement on Guilt and Czech Republic No No Unknown Unknown Unknown Unknown Unknown Unknown Punishment (AGP) Termination for lack of public Estonia No No N/A N/A No N/A N/A N/A interest Termination for lack of Estonia No No N/A N/A No N/A N/A N/A proportionality Estonia Termination for cooperation No No N/A N/A No N/A N/A N/A

Estonia Alternative proceedings Yes Yes Unknown Unknown Unknown Unknown Unknown Unknown

Estonia Summary proceedings Yes Yes Unknown Unknown Unknown Unknown Unknown Unknown

Estonia Expedited procedure Yes Yes Unknown Unknown Unknown Unknown Unknown Unknown

Finland Plea Agreement Yes No 0.33 2.7 Yes 33% 100% Maximum amount Guilty Plea (Comparution sur Otherwise applicable France Reconnaissance Préalable de Yes No None 1 Yes 50% 90% sanction Culpabilité - CRPC) Germany Section 153a Yes No N/A N/A No 100% 100% 100% Otherwise applicable Germany Negotiated Agreement Yes No 0.25 10 Yes Unknown Unknown sanction

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Existence of Existence of express legal Min prison Max prison rules regarding Any prison Baseline for prison term basis for sentence under sentence under Min reduction (%) in Max reduction (%) Country Resolution name max./min. sentence? reduction reduction of resolution resolution prison term in prison term sanction? (resolution) sanction? (years) (years) (Yes/No) (Yes/No) Otherwise applicable Germany Penal Order Yes No None 1 Yes Unknown 100% sanction Resolution about the Hungary No Unknown Unknown Unknown Unknown Unknown Unknown Unknown Admission of Guilt Possibility of Avoidance of Otherwise applicable Hungary N/A N/A N/A N/A No 100% 100% criminal liability sanction Otherwise applicable Israel Plea Agreement No No Unknown 7 Yes Unknown Unknown sanction Otherwise applicable Italy Patteggiamento No Yes 0.5 5 Yes Unknown 33% sanction Japan Agreement Procedure No No N/A N/A Unknown N/A N/A N/A

Otherwise applicable Latvia Prosecutor's Penal Order Yes No N/A N/A No 100% 100% sanction Latvia Plea Agreement No No Unknown Unknown Unknown Unknown Unknown Unknown Conditional Suspension of the Mexico No No N/A N/A N/A N/A N/A N/A Process The penalty is imposed within the margin of punishability previously From one day mentioned, taking into A third of the less than the Mexico Summary Procedure Yes Yes No No No aacount the specific minimum penalty maximum conditions of the accused penalty and the form of commission of the illicit act. Netherlands Transaction Yes No N/A N/A No N/A N/A N/A

Netherlands Punitive Order Yes No N/A N/A No N/A N/A N/A

Netherlands Conditional dismissal Yes No N/A N/A No N/A N/A N/A

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Existence of Existence of express legal Min prison Max prison rules regarding Any prison Baseline for prison term basis for sentence under sentence under Min reduction (%) in Max reduction (%) Country Resolution name max./min. sentence? reduction reduction of resolution resolution prison term in prison term sanction? (resolution) sanction? (years) (years) (Yes/No) (Yes/No) Otherwise applicable Norway Optional Penalty Writ Yes Yes N/A N/A No 100% 100% sanction Agreement on the Confession Slovenia Yes Yes 0.5 5 Yes Unknown Unknown Unknown of Guilt South Africa Plea Agreement No No Unknown Life Yes Unknown Unknown Unknown Otherwise applicable Spain Conformidad No No 2 6 Yes Unknown Unknown sanction Accelerated Proceedings/ Otherwise applicable Switzerland Yes Yes 3 days 5 Yes None 100% Simplified Procedure sanction Otherwise applicable Switzerland Summary Punishment Order Yes Yes 3 days 0.5 Yes Nonen 100% sanction Otherwise applicable United Kingdom Plea Agreement Yes Yes None 10 Yes Unknown 33% sanction United Kingdom Consent Order for Civil N/A N/A N/A N/A N/A N/A N/A N/A Recovery United States Plea Agreement Yes No None 5 Yes Unknown Unknown Unknown

United States DPA [DOJ] Yes No N/A N/A No Unknown Unknown Unknown

United States NPA [DOJ] Yes No Unknown Unknown Unknown Unknown Unknown Unknown

United States Civil Resolutions [SEC] Yes No N/A N/A No N/A N/A N/A Administrative Resolutions United States Yes No N/A N/A No N/A N/A N/A [SEC] United States DPA [SEC] Yes No N/A N/A No Unknown Unknown Unknown

United States NPA [SEC] No No N/A N/A No Unknown Unknown Unknown

Source: Answers to Questions 28 and 29

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Table 37. Maximum and minimum sanctions under resolutions, plus reduction in sanctions (Natural Persons, fine)

Country Resolution name (NP) Existence Existence of Minimum Maximum monetary Minimum fine Max fine Min reduction Max reduction Baseline for monetary of rules express monetary sanction (standardised) (standardised) (%) in monetary (%) in monetary reduction regarding legal basis sanction sanction sanction (resolution) max./min. for reduction sanction? of sanction? (Yes/No) (Yes/No) Argentina Abbreviated Procedure Yes Unknown None ARS 90,000 None Statutory maximum Unknown Unknown Unknown (Juicio Abreviado) Argentina Cooperation Agreement Yes Yes None ARS 90,000 None Statutory maximum Unknown Unknown Unknown Australia Plea Agreement No No None AUD 2,100,000 None Statutory maximum Unknown Unknown Unknown Austria Diversion Yes No €4 € 900,000 Statutory Statutory maximum 50% Unknown Maximum amount minimum Austria Withdrawal from Yes No €4 € 1,800,000 Statutory Statutory maximum Unknown Unknown Maximum amount Prosecution due to minimum Cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement Yes Yes BRL 310 BRL 1,672,200 Statutory Statutory maximum 0% 100% Otherwise applicable (Acordo de colaboração minimum sanction premiada) Brazil Conditional Suspension of Yes No 0 Variable (Full Statutory Statutory maximum N/A N/A Otherwise applicable the Procedure reparation) minimum sanction Canada Alternative Measures Unknown Yes Unknown Unknown Unknown Unknown Unknown Unknown Unknown Canada Plea Agreement Unknown Yes N/A N/A N/A N/A None None None Chile Conditional Suspension of Yes No Unknown Unknown Unknown Unknown Unknown Unknown Unknown Proceedings

Chile Expedited Yes No Unknown Unknown Unknown Unknown Unknown Unknown Unknown Procedure/Summary Procedure Colombia Declination with No Unknown N/A N/A N/A N/A N/A N/A N/A confiscation (Code of Criminal Procedure art. 324)

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Country Resolution name (NP) Existence Existence of Minimum Maximum monetary Minimum fine Max fine Min reduction Max reduction Baseline for monetary of rules express monetary sanction (standardised) (standardised) (%) in monetary (%) in monetary reduction regarding legal basis sanction sanction sanction (resolution) max./min. for reduction sanction? of sanction? (Yes/No) (Yes/No) Colombia Preliminary agreement No Yes COP 43,033,490 COP 172,133,960 Statutory Statutory maximum Unknown 50% Otherwise applicable (Preacuerdo) minimum sanction Costa Rica Declination with Yes Yes N/A N/A N/A N/A N/A N/A N/A Confiscation Costa Rica Suspension of Proceedings Yes Yes N/A N/A N/A N/A N/A N/A N/A Costa Rica Shortened proceeding Yes Yes N/A N/A N/A N/A N/A N/A N/A Czech Republic Agreement on Guilt and No No CZK 2,000.00 CZK 36,500,000.00 Statutory Statutory maximum Unknown Unknown Unknown Punishment (AGP) minimum Estonia Termination for lack of No No N/A N/A N/A N/A N/A N/A N/A public interest Estonia Termination for lack of No No N/A N/A N/A N/A N/A N/A N/A proportionality Estonia Termination for cooperation No No N/A N/A N/A N/A N/A N/A N/A Estonia Alternative proceedings Yes Yes €300 Depends on income Unknown Unknown Unknown Unknown Unknown Estonia Summary proceedings Yes Yes €300 Depends on income Unknown Unknown Unknown Unknown Unknown Estonia Expedited procedure Yes Yes €300 Depends on income Unknown Unknown Unknown Unknown Unknown Finland Plea Agreement Yes No Depends on Depends on income Income Income 33% 99% Maximum amount income France Guilty Plea (Comparution Yes No None €150,000 None Statutory maximum Unknown Unknown Otherwise applicable sur Reconnaissance sanction Préalable de Culpabilité - CRPC) Germany Section 153a Yes No Depends on €10,800,000 Income Statutory maximum Unknown Unknown Otherwise applicable income sanction Germany Negotiated Agreement Yes No Depends on €10,800,000 Income Statutory maximum Unknown Unknown Otherwise applicable income sanction Germany Penal Order Yes No Depends on € 10,800,000 Income Statutory maximum Unknown Unknown Otherwise applicable income sanction

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Country Resolution name (NP) Existence Existence of Minimum Maximum monetary Minimum fine Max fine Min reduction Max reduction Baseline for monetary of rules express monetary sanction (standardised) (standardised) (%) in monetary (%) in monetary reduction regarding legal basis sanction sanction sanction (resolution) max./min. for reduction sanction? of sanction? (Yes/No) (Yes/No) Hungary Resolution about the No Unknown HUF 75,000.00 HUF Statutory Statutory maximum Unknown Unknown Unknown Admission of Guilt 108,000,000.00 minimum Hungary Possibility of Avoidance of N/A N/A N/A N/A N/A N/A 100% N/A Otherwise applicable criminal liability sanction Israel Plea Agreement No No Unknown Depends on benefit Unknown Benefit Unknown Unknown Otherwise applicable sanction Italy Patteggiamento No Yes N/A N/A N/A N/A N/A N/A N/A Japan Agreement Procedure No No N/A N/A N/A N/A N/A N/A N/A Latvia Prosecutor's Penal Order Yes No €1,290 €86,000 Statutory Statutory maximum 50% 99% Maximum amount minimum Latvia Plea Agreement No No €1,290 €172,000 Statutory Statutory maximum Unknown Unknown minimum Mexico Conditional Suspension of No No N/A N/A N/A N/A N/A N/A N/A the Process Mexico Summary Procedure Yes Yes 100 Measure 150 Measure Units N/A N/A One day. A third of the Agreement of the Units in force in in force in the date minimum penalty Attorney General and the date of the of the commision of jurisdictional criteria commision of the the offense offense Netherlands Transaction Yes No € 3 € 83,000 Statutory Statutory maximum None None None minimum Netherlands Punitive Order Yes No € 3 € 83,000 Statutory Statutory maximum None None None minimum Netherlands Conditional dismissal N/A No None N/A Statutory Statutory maximum None None None minimum Norway Optional Penalty Writ No Yes None None None None Unknown Unknown Otherwise applicable sanction Slovenia Agreement on the Yes Yes Unknown €1,500,000 Unknown Statutory maximum Unknown Unknown Unknown Confession of Guilt South Africa Plea Agreement No No None Depends on benefit None Benefit Unknown Unknown Unknown

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Country Resolution name (NP) Existence Existence of Minimum Maximum monetary Minimum fine Max fine Min reduction Max reduction Baseline for monetary of rules express monetary sanction (standardised) (standardised) (%) in monetary (%) in monetary reduction regarding legal basis sanction sanction sanction (resolution) max./min. for reduction sanction? of sanction? (Yes/No) (Yes/No) Spain Conformidad No No €720 Depends on benefit Statutory Benefit Unknown Unknown Otherwise applicable minimum sanction Switzerland Accelerated Proceedings/ Yes Yes CHF 30.00 CHF 540,000.00 Statutory Statutory maximum None 100% Otherwise applicable Simplified Procedure minimum sanction Switzerland Summary Punishment Yes Yes CHF 30.00 CHF 540,000.00 Statutory Statutory maximum None 100% Otherwise applicable Order minimum sanction United Kingdom Plea Agreement Yes Yes Sentencing Sentencing Sentencing Sentencing Unknown 33% Otherwise applicable guidelines guidelines guidelines guidelines sanction United Kingdom Consent Order for Civil No No Unknown Unknown Unknown Unknown Unknown Unknown Unknown Recovery United States Plea Agreement Yes No None Depends on benefit None Benefit Unknown Unknown Unknown United States DPA [DOJ] Yes No None Depends on benefit None Benefit Unknown Unknown Unknown United States NPA [DOJ] Yes No None Depends on benefit None Benefit Unknown Unknown Unknown United States Civil Resolutions [SEC] Yes No None $16,000 None Statutory maximum Unknown Unknown Unknown United States Administrative Resolutions Yes No None $16,000 None Statutory maximum Unknown Unknown Unknown [SEC] United States DPA [SEC] Yes No None $16,000 None Statutory maximum Unknown Unknown Unknown United States NPA [SEC] No No N/A N/A None Statutory maximum Unknown Unknown Unknown

Source: Answers to Questions 28 and 29.

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Table 38. Terms that can be included in a resolution (Legal Persons - table 1 of 3)

Country Resolution name Obligation to co- Statement of facts Admission of guilt Prohibition on Prohibition on contesting operate in any public statements facts in subsequent ongoing or future contrary to agreed procedure investigation facts Argentina Penalty Exemption (Exención de Pena) No Yes Yes No No Argentina Effective Cooperation Agreement (Acuerdo de No Yes Yes No No Colaboración Eficaz) Australia Plea Agreement No Yes Yes No No Austria Diversion No No No No No Austria Withdrawal from Prosecution due to Cooperation with Yes No No No No the Public Prosecutor's Office Brazil Leniency Agreement [CGU/AGU] Yes Yes Yes Yes Yes Brazil Leniency Agreement [Prosecution Service] Yes Yes Yes Yes Yes Canada Plea Agreement No Yes Yes No No Canada Remediation Agreement Yes Yes Yes Yes Yes Chile Conditional Suspension of Proceedings No No No No No Chile Expedited Procedure/Summary Procedure No No No No No Czech Republic Agreement on Guilt and Punishment (AGP) No Yes Yes No No Estonia Termination for lack of public interest Yes Yes No No No Estonia Termination for lack of proportionality Yes Yes No No No Estonia Termination for cooperation No No No No No Estonia Alternative proceedings Yes Yes No No No Estonia Summary proceedings Yes Yes No No No Estonia Expedited procedure Yes Yes No No No France Public Interest Judicial Agreement (Convention No Yes No No No Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur Reconnaissance No Yes Yes No No Préalable de Culpabilité - CRPC) Germany Administrative Resolution No No No No No Germany Forfeiture Order No No No No No Israel Plea Agreement Yes Yes Yes Yes No Italy Patteggiamento No No No No No Japan Agreement Procedure Yes Yes No Unknown Unknown

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Country Resolution name Obligation to co- Statement of facts Admission of guilt Prohibition on Prohibition on contesting operate in any public statements facts in subsequent ongoing or future contrary to agreed procedure investigation facts Latvia Prosecutor's Penal Order No Yes No No No Latvia Plea Agreement No Yes No No No Mexico Conditional Suspension of the Process No No No No No Mexico Summary Procedure No Yes Yes No No Netherlands Transaction No No No No No Netherlands Punitive Order No No No No No Netherlands Conditional dismissal No No No No No Norway Optional Penalty Writ No No No No No Slovenia Agreement on the Confession of Guilt No No Yes No No South Africa Plea Agreement Yes Yes Yes No No South Africa Consent Orders Yes No No No No Spain Conformidad No Yes Yes Yes Yes Switzerland Accelerated Proceedings/ Simplified Procedure No Yes No No No Switzerland Summary Punishment Order No Yes No No No United Kingdom Deferred Prosecution Agreement Yes Yes Yes Yes Yes United Kingdom Plea Agreement No No Yes No No United Kingdom Consent Order for Civil Recovery No No No No No United Kingdom Administrative Order No No No No No United Kingdom (Scotland) Civil Resolution No No No No No United States Plea Agreement Yes Yes Yes Yes Yes United States DPA [DOJ] Yes Yes No Yes Yes United States NPA [DOJ] Yes Yes No Yes Yes United States Declination with Disgorgement [DOJ] Yes No No No No United States Civil Resolutions [SEC] Yes Yes No Yes Yes United States Administrative Resolutions [SEC] Yes Yes No Yes Yes United States DPA [SEC] Yes Yes No Yes Yes United States NPA [SEC] Yes Yes No Yes Yes Source: Answers to Question 23

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Table 39. Terms that can be included in a resolution (Legal Persons - table 2 of 3)

Country Resolution name Financial Penalties Confiscation / Direct Compensation to Compensation to Compensation to Obligation to co-operate in any disgorgement of compensation to victim by charity / victim by charity / victim by financing ongoing or future investigation proceeds victim(s) NGO in NGO in country of government prosecuting bribed official program in country country of bribed official Argentina Penalty Exemption (Exención No Yes Yes No No No No de Pena) Argentina Effective Cooperation Yes Yes Yes No No No No Agreement (Acuerdo de Colaboración Eficaz) Australia Plea Agreement No No No No No No No Austria Diversion Yes No Yes No No No No Austria Withdrawal from Prosecution Yes No Yes No No No Yes due to Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement Yes Yes Yes No No No Yes [CGU/AGU] Brazil Leniency Agreement Yes Yes Yes No No No Yes [Prosecution Service] Canada Plea Agreement Yes Yes No No No No No Canada Remediation Agreement Yes Yes Yes Yes Yes Yes Yes Chile Conditional Suspension of Yes No Yes Yes No No No Proceedings Chile Expedited Yes No Yes Yes No No No Procedure/Summary Procedure Czech Republic Agreement on Guilt and Yes Yes Yes No No No No Punishment (AGP) Estonia Termination for lack of public Yes Yes Yes No No No Yes interest Estonia Termination for lack of Yes Yes Yes No No No Yes proportionality Estonia Termination for cooperation Yes Yes No No No No No Estonia Alternative proceedings Yes Yes Yes No No No Yes

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Country Resolution name Financial Penalties Confiscation / Direct Compensation to Compensation to Compensation to Obligation to co-operate in any disgorgement of compensation to victim by charity / victim by charity / victim by financing ongoing or future investigation proceeds victim(s) NGO in NGO in country of government prosecuting bribed official program in country country of bribed official Estonia Summary proceedings Yes Yes Yes No No No Yes Estonia Expedited procedure Yes Yes Yes No No No Yes France Public Interest Judicial Yes Yes Yes No No No No Agreement (Convention Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur Yes No Yes No No No No Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Resolution Yes Yes No No No No No Germany Forfeiture Order No Yes No No No No No Israel Plea Agreement Yes Yes Yes No No No Yes Italy Patteggiamento Yes Yes No No No No No Japan Agreement Procedure Yes Yes No No No No Yes Latvia Prosecutor's Penal Order Yes Yes Yes No No No No Latvia Plea Agreement Yes Yes Yes No No No No Mexico Conditional Suspension of the No Yes Yes No No No No Process Mexico Summary Procedure Yes Yes Yes No No No No Netherlands Transaction Yes Yes Yes Yes No No No Netherlands Punitive Order Yes Yes Yes Yes No No No Netherlands Conditional dismissal No Yes Yes Yes No No No Norway Optional Penalty Writ Yes Yes Yes No No No No Slovenia Agreement on the Confession Yes No No No No No No of Guilt South Africa Plea Agreement Yes Yes Yes No No No Yes South Africa Consent Orders Yes Yes Yes No No No Yes

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Country Resolution name Financial Penalties Confiscation / Direct Compensation to Compensation to Compensation to Obligation to co-operate in any disgorgement of compensation to victim by charity / victim by charity / victim by financing ongoing or future investigation proceeds victim(s) NGO in NGO in country of government prosecuting bribed official program in country country of bribed official Spain Conformidad Yes Yes Yes Yes Yes Yes No Switzerland Accelerated Proceedings/ Yes Yes Yes No No No No Simplified Procedure Switzerland Summary Punishment Order Yes Yes Yes No No No No United Kingdom Deferred Prosecution Yes Yes Yes Yes Yes Yes Yes Agreement United Kingdom Plea Agreement Yes Yes Yes Yes Yes Yes No United Kingdom Consent Order for Civil No Yes No No No No No Recovery United Kingdom Administrative Order Yes No No No No No No United Kingdom Civil Resolution No Yes No No No No No (Scotland) United States Plea Agreement Yes Yes Yes No No No Yes United States DPA [DOJ] Yes Yes Yes No No No Yes United States NPA [DOJ] Yes Yes Yes No No No Yes United States Declination with Disgorgement No Yes No No No No Yes [DOJ] United States Civil Resolutions [SEC] Yes Yes No No No No Yes United States Administrative Resolutions Yes Yes No No No No Yes [SEC] United States DPA [SEC] Yes Yes No No No No Yes United States NPA [SEC] Yes Yes No No No No Yes

Source: Answers to Question 23

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Table 40. Terms that can be included in a resolution (Legal Persons - table 3 of 3)

Country Resolution name (LP) Suspension or Debarment Probation Creating / enhancing Independent compliance from Public Contracts compliance program or monitor internal controls

Argentina Penalty Exemption (Exención de Pena) No No Yes Yes Argentina Effective Cooperation Agreement (Acuerdo de No No Yes Yes Colaboración Eficaz) Australia Plea Agreement No No No No Austria Diversion No Yes No No Austria Withdrawal from Prosecution due to Cooperation with No No No No the Public Prosecutor's Office Brazil Leniency Agreement [CGU/AGU] No No Yes No Brazil Leniency Agreement [Prosecution Service] Yes No Yes Yes Canada Plea Agreement No Yes Yes Yes Canada Remediation Agreement No Unknown Yes Yes Chile Conditional Suspension of Proceedings No No Yes Yes Chile Expedited Procedure/Summary Procedure Discretionary No Yes Yes Czech Republic Agreement on Guilt and Punishment (AGP) Discretionary No No No Estonia Termination for lack of public interest No Unknown Yes No Estonia Termination for lack of proportionality No Unknown Yes No Estonia Termination for cooperation No No No No Estonia Alternative proceedings No Unknown Yes No Estonia Summary proceedings No Unknown Yes No Estonia Expedited procedure No Unknown Yes No France Public Interest Judicial Agreement (Convention No No Yes Yes Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur Reconnaissance No No No No Préalable de Culpabilité - CRPC) Germany Administrative Resolution No No No No Germany Forfeiture Order No No No No Israel Plea Agreement Discretionary No Yes Yes Italy Patteggiamento Discretionary No No No Japan Agreement Procedure No No No No Latvia Prosecutor's Penal Order Automatic No No No Latvia Plea Agreement Automatic No No No

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Country Resolution name (LP) Suspension or Debarment Probation Creating / enhancing Independent compliance from Public Contracts compliance program or monitor internal controls

Mexico Conditional Suspension of the Process Yes No Yes No Mexico Summary Procedure Yes No Yes No Netherlands Transaction No No No No Netherlands Punitive Order No No No Unknown Netherlands Conditional dismissal No Yes Yes Unknown Norway Optional Penalty Writ Automatic No No No Slovenia Agreement on the Confession of Guilt No No No No South Africa Plea Agreement Discretionary No No No South Africa Consent Orders Unknown No No No Spain Conformidad Discretionary No No No Switzerland Accelerated Proceedings/ Simplified Procedure No No No No Switzerland Summary Punishment Order No No No No United Kingdom Deferred Prosecution Agreement Discretionary No Yes Yes United Kingdom Plea Agreement Automatic No Yes Yes United Kingdom Consent Order for Civil Recovery Discretionary No Yes Yes United Kingdom Administrative Order No No No No United Kingdom (Scotland) Civil Resolution No No No No United States Plea Agreement Collateral Yes Yes Yes United States DPA [DOJ] Unknown No Yes Yes United States NPA [DOJ] Unknown Yes Yes Yes United States Declination with Disgorgement [DOJ] Unknown No No No United States Civil Resolutions [SEC] Unknown No Yes Yes United States Administrative Resolutions [SEC] Unknown No Yes Yes United States DPA [SEC] Unknown No Yes Yes United States NPA [SEC] Unknown No Yes Yes Source: Answers to Question 23

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Table 41. Terms that can be included in a resolution (Natural Persons - table 1 of 2)

Country Resolution name Statement of facts Recognition of guilt Obligation to co-operate in Prohibition on the suspect/ Prohibition to contest facts any ongoing or future accused to make public in subsequent procedure investigation statements contrary to any agreed facts Argentina Abbreviated Procedure (Juicio Yes Yes Abreviado) Argentina Cooperation Agreement Yes Yes Australia Plea Agreement Yes Yes Austria Diversion Austria Withdrawal from Prosecution due to Yes Cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement (Acordo de Yes Yes Yes No Yes colaboração premiada) Brazil Conditional Suspension of the No No No No No Procedure Canada Alternative Measures No Yes No No No Canada Plea Agreement Yes Yes No No No Chile Conditional Suspension of Proceedings Chile Expedited Procedure/Summary Procedure Colombia Declination with confiscation (Code Yes Yes of Criminal Procedure art. 324) Colombia Preliminary agreement (Preacuerdo) Yes Yes Yes Costa Rica Declination with Confiscation Yes Yes No No No Costa Rica Suspension of Proceedings Yes Yes No No No Costa Rica Shortened proceeding Yes Yes No No No Czech Republic Agreement on Guilt and Punishment Yes Yes (AGP) Estonia Termination for lack of public Yes No Yes No No interest

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Country Resolution name Statement of facts Recognition of guilt Obligation to co-operate in Prohibition on the suspect/ Prohibition to contest facts any ongoing or future accused to make public in subsequent procedure investigation statements contrary to any agreed facts Estonia Termination for lack of Yes No Yes No No proportionality Estonia Termination for cooperation Yes No Yes No No Estonia Alternative proceedings Yes No Yes No No Estonia Summary proceedings Yes No Yes No No Estonia Expedited procedure Yes No Yes No No Finland Plea Agreement Yes Yes France Guilty Plea (Comparution sur Yes Yes Reconnaissance Préalable de Culpabilité - CRPC) Germany Section 153a Germany Negotiated Agreement Yes Yes Yes Germany Penal Order Yes Hungary Resolution about the Admission of Yes Yes Yes Guilt Hungary Possibility of Avoidance of criminal Yes liability Israel Plea Agreement Yes Yes Yes Yes Italy Patteggiamento Japan Agreement Procedure Yes No Yes Unknown Unknown Latvia Prosecutor's Penal Order Yes Yes Latvia Plea Agreement Yes Yes Mexico Conditional Suspension of the No No No No No Process Mexico Summary Procedure Yes Yes No No No Netherlands Transaction No No No No No Netherlands Punitive Order No No No No No

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Country Resolution name Statement of facts Recognition of guilt Obligation to co-operate in Prohibition on the suspect/ Prohibition to contest facts any ongoing or future accused to make public in subsequent procedure investigation statements contrary to any agreed facts Netherlands Conditional dismissal No No No No No Norway Optional Penalty Writ Slovenia Agreement on the Confession of Yes Guilt South Africa Plea Agreement Yes Yes Yes Spain Conformidad Yes Yes No Switzerland Accelerated Proceedings/ Simplified Yes No Procedure Switzerland Summary Punishment Order Yes United Kingdom Plea Agreement Yes United Kingdom Consent Order for Civil Recovery No No No No No United States Plea Agreement Yes Yes Yes Yes Yes United States DPA [DOJ] Yes Yes Yes Yes United States NPA [DOJ] Yes Yes Yes Yes United States Civil Resolutions [SEC] Yes Yes Yes Yes United States Administrative Resolutions [SEC] Yes Yes Yes Yes United States DPA [SEC] Yes Yes Yes Yes United States NPA [SEC] Yes Yes Yes Yes

Source: Answers to Question 23

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Table 42. Terms that can be included in a resolution (Natural Persons - table 2 of 2)

Country Resolution name Financial Confiscation of Prison Automatic/ Compensation Compensation to Compensation Compensation Compensation Probation / Penalties proceeds/ sentence Discretionary to victims?: victims?: financing to victims?: to victims?: to victims?: Disqualification disgorgement (Suspended / suspension direct payment of charity/NGO in financing of financing of Recovery to Not and/or prosecuting country charity/NGO in government prosecuting suspended / debarment of country of agency state Both) accused from bribed official program in public tender country of bribed official Argentina Abbreviated Procedure Yes Yes Both Yes (Juicio Abreviado) Argentina Cooperation Agreement Yes Yes Both Yes

Australia Plea Agreement

Austria Diversion Yes Yes Yes

Austria Withdrawal from Yes Yes Prosecution due to Cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement Yes Yes Both Discretionary Yes No No No No Yes (Acordo de colaboração premiada) Brazil Conditional Suspension No No No Discretionary Yes No No No No Yes of the Procedure Canada Alternative Measures No Yes No No No No No No No Unknown

Canada Plea Agreement Yes Yes Both No No No No No No No

Chile Conditional Suspension Yes Yes of Proceedings Chile Expedited Yes Both Discretionary Yes Yes Procedure/Summary

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Colombia Declination with Yes Yes confiscation (Code of Criminal Procedure art. 324) Colombia Preliminary agreement Yes Yes Both Automatic Yes (Preacuerdo) Costa Rica Declination with No No Both No Yes No No No Unknown Unknown Confiscation Costa Rica Suspension of No No Both No Yes No No No Unknown Unknown Proceedings Costa Rica Shortened proceeding No No Both No Yes No No No Unknown Unknown

Czech Agreement on Guilt and Yes Yes Both Yes Yes Republic Punishment (AGP) Estonia Termination for lack of Yes Yes Both No Yes Unknown Unknown Unknown Unknown Unknown public interest Estonia Termination for lack of Yes Yes Both No Yes Unknown Unknown Unknown Unknown Unknown proportionality Estonia Termination for Yes Yes Both No Yes Unknown Unknown Unknown Unknown Unknown cooperation Estonia Alternative proceedings Yes Yes Both No Yes Unknown Unknown Unknown Unknown Unknown

Estonia Summary proceedings Yes Yes Both No Yes Unknown Unknown Unknown Unknown Unknown

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Country Resolution name Financial Confiscation of Prison Automatic/ Compensation Compensation to Compensation Compensation Compensation Probation / Penalties proceeds/ sentence Discretionary to victims?: victims?: financing to victims?: to victims?: to victims?: Disqualification disgorgement (Suspended / suspension direct payment of charity/NGO in financing of financing of Recovery to Not and/or prosecuting country charity/NGO in government prosecuting suspended / debarment of country of agency state Both) accused from bribed official program in public tender country of bribed official Estonia Expedited procedure Yes Yes Both No Yes Unknown Unknown Unknown Unknown Unknown

Finland Plea Agreement Yes Both

France Guilty Plea (Comparution Yes Both Yes sur Reconnaissance Préalable de Culpabilité - CRPC) Germany Section 153a Yes Yes Yes Yes Yes

Germany Negotiated Agreement Yes Yes Both Yes Yes Yes

Germany Penal Order Yes Yes Suspended Yes

Hungary Resolution about the Yes Both Yes Admission of Guilt Hungary Possibility of Avoidance Yes Yes of criminal liability Israel Plea Agreement Yes Yes Both Discretionary Yes Yes

Italy Patteggiamento Yes Yes Both Discretionary Yes

Japan Agreement Procedure Yes Yes Both No No No No No No No

Latvia Prosecutor's Penal Order Yes Yes Automatic Yes

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Mexico Conditional Suspension No Yes No No Yes No No No No No of the Process Mexico Summary Procedure Yes Yes Yes No Yes No No No No Yes

Netherlands Transaction Yes Yes No No Yes No No No

Netherlands Punitive Order Yes Yes No No Yes Yes No No

Netherlands Conditional dismissal No Yes No No Yes Yes No No

Norway Optional Penalty Writ Yes Yes Suspended Yes

Slovenia Agreement on the Yes Both Confession of Guilt South Africa Plea Agreement Yes Yes Both Discretionary Yes

Spain Conformidad Yes Yes Both Automatic Yes

Switzerland Accelerated Yes Yes Both Yes Proceedings/ Simplified Procedure Switzerland Summary Punishment Yes Yes Both Yes Order United Plea Agreement Yes Yes Automatic Yes Yes Yes Yes Yes Yes Kingdom

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Country Resolution name Financial Confiscation of Prison Automatic/ Compensation Compensation to Compensation Compensation Compensation Probation / Penalties proceeds/ sentence Discretionary to victims?: victims?: financing to victims?: to victims?: to victims?: Disqualification disgorgement (Suspended / suspension direct payment of charity/NGO in financing of financing of Recovery to Not and/or prosecuting country charity/NGO in government prosecuting suspended / debarment of country of agency state Both) accused from bribed official program in public tender country of bribed official United Consent Order for Civil No Yes No Discretionnary No No No No No No Kingdom Recovery United States Plea Agreement Yes Yes Both Collateral Yes Yes

United States DPA [DOJ] Yes Yes Unknown Yes Yes

United States NPA [DOJ] Yes Yes Unknown Yes Yes

United States Civil Resolutions [SEC] Yes Yes Unknown Yes

United States Administrative Yes Yes Unknown Yes Resolutions [SEC] United States DPA [SEC] Yes Yes Unknown

United States NPA [SEC] Yes Yes Unknown

Source: Answers to Question 23

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Table 43. Differences with trial resolutions (Legal Persons)

Country Resolution name (LP) Existence of differences between resolution/ full trial as to the terms/sanctions that can be imposed Argentina Penalty Exemption "The sentence/conviction of legal entities might include the suspension of the entity. Its dissolution, and its (Exención de Pena) withdrawal from the government's contractors register." Argentina Effective Cooperation "The sentence/conviction of legal entities might include the suspension of the entity. Its dissolution, and its Agreement (Acuerdo de withdrawal from the government's contractors register." Colaboración Eficaz) Australia Plea Agreement "A full trial could be conducted without an admission of guilt and without an agreed statement of facts. A full trial may also involve prosecution and conviction for additional and/or different offences and therefore a different sentence/penalty may be available." Austria Diversion Austria Withdrawal from Prosecution due to Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement “A full trial can apply different sanctions such as partial suspension or interdiction of activities, or [CGU/AGU] compulsory dissolution of the legal entity.” Brazil Leniency Agreement The administrative sanctions listed in Law 12846/2013 may also be imposed in court, and may be [Prosecution Service] exempted in the agreement. Canada Plea Agreemeent Canada Remediation Agreement “Little or no difference, most compliance measures resemble post-conviction sentences or probation terms. The main difference is that external debarment regimes usually require a conviction.” (Answer to Study Questionnaire) Chile Conditional Suspension of This form of resolution can impose higher financial penalties than a trial. "The prosecutor accepted the Proceedings resolution partly because its economic value of USD 2.5 million exceeded the maximum fine that could have been imposed at trial. (this case was a domestic bribery case)." Phase 3 para. 74. Chile Expedited Procedure/Summary Procedure Czech Republic Agreement on Guilt and Punishment (AGP) Estonia Termination for lack of public interest Estonia Termination for lack of proportionality Estonia Termination for cooperation Estonia Alternative proceedings Estonia Summary proceedings Estonia Expedited procedure France Public Interest Judicial In a full trial the legal person may be convicted and the conviction will result in a criminal record. The Agreement (Convention conviction can be taken into account when establishing recidivism. Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Resolution Germany Forfeiture Order Israel Plea Agreement "A resolution can include provisions that stem from the agreement between the parties. If the parties agree that the defendant will take upon him or herself a term that the court has no authority to impose in the specific situation, the defendant's commitment is before the prosecutor and not the court." Italy Patteggiamento Existence of express legal basis for reduction of sanction if suspect/accused enters into resolution (reduction of 1/3 of penalty handed out by court). "By virtue of art. 445, para 1 bis, of the Italian Code, the penalty is regarded as 'comparable to a judgment of guilty', but it does not have the same effects and the same significances as, e.g., it does not entail the payment of trial expenses or the application of accessory penalties or the registration of the sentence in the criminal record of the accused. Moreover, art. 445, para 1bis, provides that the sentence pronounced after 'patteggiamento' cannot be used in civil or administrative proceedings." Silvia D'Ascoli, Sentencing in International Criminal Law (Hart Publishing, 2011) Japan Agreement Procedure No difference Latvia Prosecutor's Penal Order Latvia Plea Agreement

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Country Resolution name (LP) Existence of differences between resolution/ full trial as to the terms/sanctions that can be imposed Mexico Conditional Suspension of “The conditional suspension of the process is the approach formulated by the Public Prosecutor's Office or the Process by the accused, which will contain a detailed plan on the payment of compensation for the damage and submission of the accused to one or more of the conditions referred to in this Chapter, which ensure an effective protection of the rights of the victim or offended and that if fulfilled, may result in the extinction of the criminal action and the corresponding dismissal of the process.” (Answer to the Study Questionnaire) Mexico Summary Procedure “The sanctions to be imposed and the way in which the judge will solve a summary procedure has the same consequences that in an ordinary procedure, except that there is no oral trial and for the issuing of the sentence are taken as basis the evidence data that was obtained during the investigation stage. It should be noted that in the ordinary procedure the margin of punishability is the one provided by the criminal type, without decrease.” (Answer to the Study Questionnaire) [ Netherlands Transaction No conditional sanctions available. Netherlands Punitive Order No conditional sanctions available. "The punitive order is currently not yet used for cases in which deprivation is sought." Netherlands Conditional dismissal Norway Optional Penalty Writ "In a full trial the judge would have a wider range of sanctions than in the context of an optional penalty writ, and could for instance impose loss of rights." Slovenia Agreement on the Confession of Guilt South Africa Plea Agreement No difference South Africa Consent Orders Spain Conformidad No difference Switzerland Accelerated Proceedings/ No difference Simplified Procedure Switzerland Summary Punishment Order No difference United Kingdom Deferred Prosecution "Only a company et al may enter a DPA and therefore there is no full trial with conviction equivalent. Agreement Prosecutions against individuals may proceed, despite a DPA." United Kingdom Plea Agreement Reduced sentence United Kingdom Consent Order for Civil As a financial penalty only disgorgement can be imposed. The company can also 'voluntarily agree to Recovery introduce certain compliance systems and to submit these to a form of external monitoring for an agreed period. (Phase 2 bis para. 91) United Kingdom Administrative Order Reduced penalty United Kingdom Civil Resolution As a financial penalty only disgorgement can be imposed. (Scotland) United States Plea Agreement "None." United States DPA [DOJ] "None." United States NPA [DOJ] "None." United States Declination with Only disgorgement can be imposed Disgorgement of Profits [DOJ] United States Civil Resolutions [SEC] "None." United States Administrative Resolutions "None." [SEC] United States DPA [SEC] "None." United States NPA [SEC] "None." Source: Answers to Question 24

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Table 44. Differences with trial resolutions (Natural Persons)

Country Resolution name (NP) Existence of differences between resolution/ full trial as to the terms/sanctions that can be imposed Abbreviated Procedure (Juicio Argentina Abreviado) Argentina Cooperation Agreement "A full trial could be conducted without an admission of guilt and without an agreed statement of facts. Australia Plea Agreement A full trial may also involve prosecution and conviction for additional and/or different offences and therefore a different sentence/penalty may be available." Austria Diversion "Conviction can lead to prison sentence." Withdrawal from Prosecution Austria due to Cooperation with the "Conviction can lead to prison sentence." Public Prosecutor's Office Cooperation Agreement (Acordo Brazil de colaboração premiada) Conditional Suspension of the Brazil Procedure is suspended with no prison time imposed, subject to conditions. Procedure Canada Alternative Measures Canada Plea Agreement Conditional Suspension of Chile Proceedings Expedited Procedure/Summary Chile Procedure Declination with confiscation Resolution provides for exemption of penalty in certain cases if victims have received full Colombia (Code of Criminal Procedure art. compensation. 324) Preliminary agreement Colombia Higher sanctions. (Preacuerdo) Costa Rica Declination with Confiscation Costa Rica Suspension of Proceedings Costa Rica Shortened proceeding Agreement on Guilt and Czech Republic Punishment (AGP) Termination for lack of public Estonia interest Termination for lack of Estonia proportionality Estonia Termination for cooperation Estonia Alternative proceedings Estonia Summary proceedings Estonia Expedited procedure Other than the fact that the sanctions for the charges will be reduced there does not seem to be any Finland Plea Agreement significant difference. Guilty Plea (Comparution sur France Reconnaissance Préalable de Culpabilité - CRPC) Germany Section 153a Only limited conditions can be imposed. "In practice, if a confession is intended to be made, the court will propose an upper and lower limit, between which the sentence it will subsequently impose will lie. It is not permissible to promise an exact sentence. There is no legal requirement to state what the upper limit of the sentence would be if Germany Negotiated Agreement no confession were made; in practice, however, this is frequently discussed. In this regard, care must be taken to prevent any impermissible gap between two penalties imposable under two different sets of circumstances (i.e. diverging legal consequences depending on whether a confession is made or not)." Phase 4 questionnaire p. 103-104 Germany Penal Order Limited sanctions available, existence of rules regarding max/min sanctions. Resolution about the Admission "In a full trial all of these elements have to be fully proved and scrutinized and the imposed sanctions Hungary of Guilt are fully up to the deliberation of the judge." Possibility of Avoidance of Hungary criminal liability "A resolution can include provisions that stem from the agreement between the parties. If the parties Israel Plea Agreement agree that the defendant will take upon him or herself a term that the court has no authority to impose in the specific situation, the defendant's commitment is before the prosecutor and not the court."

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Country Resolution name (NP) Existence of differences between resolution/ full trial as to the terms/sanctions that can be imposed Existence of express legal basis for reduction of sanction if suspect/accused enters into resolution (reduction of 1/3 of penalty handed out by court). "By virtue of art. 445, para 1 bis, of the Italian Code, the penalty is regarded as 'comparable to a judgment of guilty', but it does not have the same effects and the same significances as, e.g., it does not entail the payment of trial expenses or the application Italy Patteggiamento of accessory penalties or the registration of the sentence in the criminal record of the accused. Moreover, art. 445, para 1bis, provides that the sentence pronounced after 'patteggiamento' cannot be used in civil or administrative proceedings." Silvia D'Ascoli, Sentencing in International Criminal Law (Hart Publishing, 2011) Japan Agreement Procedure No difference Latvia Prosecutor's Penal Order Latvia Plea Agreement “The conditional suspension of the process is the approach formulated by the Public Prosecutor's Office or by the accused, which will contain a detailed plan on the payment of compensation for the Conditional Suspension of the damage and submission of the accused to one or more of the conditions referred to in this Chapter, Mexico Process which ensure an effective protection of the rights of the victim or offended and that if fulfilled, may result in the extinction of the criminal action and the corresponding dismissal of the process.” (Answer to the Study Questionnaire) “The sanctions to be imposed and the way in which the judge will solve a summary procedure has the same consequences that in an ordinary procedure, except that there is no oral trial and for the issuing Mexico Summary Procedure of the sentence are taken as basis the evidence data that was obtained during the investigation stage. It should be noted that in the ordinary procedure the margin of punishability is the one provided by the criminal type, without decrease.” (Answer to the Study Questionnaire) No conditional sanctions available. Penalties cannot include custodial sentences, as these sanctions Netherlands Transaction can only be imposed by a judge. No conditional sanctions available. Penalties cannot include custodial sentences, as these sanctions Netherlands Punitive Order can only be imposed by a judge. Netherlands Conditional dismissal "In a full trial the judge would have a wider range of sanctions than in the context of a penalty writ, and Norway Optional Penalty Writ could for instance impose prison sanctions and loss of rights." Agreement on the Confession of Slovenia [Waiting for input (translated legislation)] Guilt South Africa Plea Agreement "No difference." Spain Conformidad No difference Accelerated Proceedings/ Switzerland No difference, but prison sentence cannot be longer than 5 years.(See Answer to Question 28). Simplified Procedure No difference for fines and monetary penalties, but prison sanctions are limited to no more than 6 Switzerland Summary Punishment Order months United Kingdom Plea Agreement Reduced sentence United Kingdom Consent Order for Civil As a financial penalty only disgorgement can be imposed. Recovery United States Plea Agreement No difference United States DPA [DOJ] No difference United States NPA [DOJ] No difference United States Civil Resolutions [SEC] "None." Administrative Resolutions United States "None." [SEC] United States DPA [SEC] "None." United States NPA [SEC] "None." Source: Answers to Question 24

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Table 45. Factors affecting determination of sanctions or terms of resolution (Legal Persons)

Country Resolution name Self-report Admit guilt Admit facts Cooperate Information on Waiver of Pre-existing Remediate Source of Factors used: others privilege compliance after discovery Legal basis / Formal system Policy / Practice Argentina Penalty Exemption (Exención de N/A N/A N/A N/A N/A N/A N/A N/A Unknown pena) Argentina Effective cooperation agreement No No Yes Yes Yes No Yes Yes Legal basis (Acuerdo de colaboración eficaz) Australia Plea Agreement Yes Yes Yes Yes Yes Yes Yes Yes Mix of Legal basis and Formal policy Austria Diversion No No No No No No No Yes Legal basis Austria Withdrawal from prosecution due Yes Yes Yes Yes Yes No No No Legal basis to cooperation with the Public Prosecutor's Office Brazil Leniency agreement [CGU/AGU] Yes No No Yes Yes No Yes Yes Legal basis Brazil Leniency agreement [Prosecution Yes No No Yes Yes No Yes Yes Practice Service] Canada Plea Agreement Yes Yes Yes Yes Yes Yes Yes Yes Practice Canada Remediation Agreement Yes Yes Yes Yes Yes Yes Yes Yes Legal basis Chile Conditional suspension of Yes Yes Yes Yes Yes No No No Mix of Legal basis and proceedings Practice Chile Expedited procedure/Summary Yes Yes Yes Yes Yes No No No Mix of Legal basis and procedure Practice Czech Republic Agreement on Guilt and Yes Yes Yes Yes Yes No No Yes Legal basis Punishment (AGP) Estonia Termination for lack of public No No No No No No No No Unknown interest Estonia Termination for lack of No No No No No No No No Unknown proportionality Estonia Alternative proceedings No No No No No No No No Legal basis Estonia Termination for cooperation No No No No No No No No Unknown Estonia Summary proceedings No No No No No No No No Legal basis

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Country Resolution name Self-report Admit guilt Admit facts Cooperate Information on Waiver of Pre-existing Remediate Source of Factors used: others privilege compliance after discovery Legal basis / Formal system Policy / Practice Estonia Expedited procedure No No No No No No No No Legal basis France Public Interest Judicial Yes Yes Yes Yes No No Yes Yes Formal policy Agreement (Convention Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Legal basis Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Resolution Yes No Yes Yes No No Yes Yes Practice Germany Forfeiture Order Yes No Yes Yes No No Yes Yes Practice Israel Plea agreement Yes Yes Yes Yes Yes Yes Yes Yes Formal policy Italy Patteggiamento No No No No No No No Yes Legal basis Japan Agreement Procedure Unknown Unknown Unknown Yes Yes Unknown Unknown Unknown Practice Latvia Plea agreement Yes Yes Yes Yes Yes Yes Yes Yes Mix of Legal basis and Practice Latvia Prosecutor's penal order Yes Yes Yes Yes Yes Yes Yes Yes Mix of Legal basis and Practice Mexico Conditional Suspension of the No No No No No No Yes Yes Legal basis Process Mexico Summary Procedure No Yes Yes Yes Yes Yes No Yes Legal basis Netherlands Transaction Yes Yes Yes Yes Yes No Yes Yes Practice Netherlands Punitive Order Yes Yes Yes Yes Yes No Yes Yes Practice Netherlands Conditional dismissal Yes Yes Yes Yes Yes No Yes Yes Practice Norway Optional Penalty Writ Yes Yes Yes Yes Yes No Yes Yes Mix of Legal basis and Formal policy Slovenia Agreement on the Confession of No Yes No Yes Yes No No No Legal basis Guilt South Africa Plea agreement Yes Yes Yes Yes Yes Yes Yes Yes Legal basis

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Country Resolution name Self-report Admit guilt Admit facts Cooperate Information on Waiver of Pre-existing Remediate Source of Factors used: others privilege compliance after discovery Legal basis / Formal system Policy / Practice South Africa Consent Orders Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Spain Conformidad Yes Yes Yes Yes Yes No Yes Yes Mix of Legal basis and Practice Switzerland Accelerated Proceedings/ Yes Yes Yes Yes Yes No Yes Yes Mix of Legal basis and Simplified Procedure Practice Switzerland Summary punishment order Yes Yes Yes Yes Yes No Yes Yes Mix of Legal basis and Practice United Kingdom Deferred Prosecution Agreement Yes No Yes Yes Yes Yes Yes Yes Mix of Legal basis and Formal policy United Kingdom Plea Agreement No No No Yes No No No No Mix of Legal basis and Formal Practice United Kingdom Consent Order for Civil Recovery Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown United Kingdom Administrative Order No No No Yes No No No No Unknown United Kingdom Civil resolution Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown (Scotland) United States Plea Agreement Yes Yes Yes Yes Yes No Yes Yes Mix of Legal basis and Formal policy United States DPA (DOJ) Yes Yes Yes Yes Yes No Yes Yes Mix of Legal basis and Formal policy United States NPA (DOJ) Yes Yes Yes Yes Yes No Yes Yes Mix of Legal basis and Formal policy United States Declination with disgorgement of Yes No Yes Yes Yes No Yes Yes Formal policy profits (DOJ) United States Civil resolutions (SEC) Yes No Yes Yes Yes No Yes Yes Formal policy United States Administrative resolutions (SEC) Yes No Yes Yes Yes No Yes Yes Formal policy United States DPA (SEC) Yes No Yes Yes Yes No Yes Yes Mix of Legal basis and Formal policy United States NPA (SEC) Yes No Yes Yes Yes No Yes Yes Mix of Legal basis and Formal policy Source: Answers to Question 27

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Table 46. Factors affecting determination of sanction or terms of resolution (Natural Persons)

Country (*) Resolution name Self-report Admit guilt Admit facts Cooperate Information on Waiver of Remediate after Source of Factors used: others privilege discovery Legal basis / Formal Policy / Practice Argentina Abbreviated Procedure (Juicio No No Yes Yes Yes No No Legal basis abreviado) Argentina Reduction of sentence in No No Yes Yes Yes No No Legal basis cases of cooperation (Cooperation Agreement) Australia Plea Agreement Yes Yes Yes Yes Yes Yes Yes Mix of Legal basis and Formal policy Austria Diversion Yes Yes Yes Yes Yes Yes Yes Practice Austria Withdrawal from prosecution Yes Yes Yes Yes Yes No No Legal basis due to cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement Yes Yes Yes Yes Yes No No Mix of Legal basis and Practice (“Acordo de Colaboração Premiada”) Brazil Plea Bargaining No No No No No No Yes Legal basis Canada Alternative Measures Yes Yes Yes Yes Yes Yes Yes Mix of Legal basis and Practice Canada Plea Agreement Yes Yes Yes Yes Yes Yes Yes Practice Chile Conditional suspension of Yes Yes Yes Yes Yes No No Mix of Legal basis and Practice proceedings Chile Expedited procedure/Summary Yes Yes Yes Yes Yes No No Mix of Legal basis and Practice procedure Colombia Declination with confiscation No No Yes Yes Yes No No Legal basis (Code of Criminal Procedure art. 324) Colombia (*) Preliminary agreement No Yes Yes Yes Yes No No Mix of Legal basis and Practice (preacuerdo) Costa Rica Declination with Confiscation No Yes Yes Yes No No No Legal basis Costa Rica Suspension of Proceedings No Yes Yes Yes No No No Unknown Costa Rica Shortened proceeding No Yes Yes Yes No No No Unknown Czech Republic Agreement on Guilt and Yes Yes Yes Yes Yes No Yes Legal basis

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Country (*) Resolution name Self-report Admit guilt Admit facts Cooperate Information on Waiver of Remediate after Source of Factors used: others privilege discovery Legal basis / Formal Policy / Practice Punishment (AGP) Estonia Termination for lack of public No No No No No No No /Unknown interest Estonia Termination for lack of No No No No No No No Unknown proportionality Estonia Termination for cooperation No No No No No No No Unknown Estonia Alternative proceedings No No No No No No No Legal basis Estonia Summary proceedings No No No No No No No Legal basis Estonia Expedited procedure No No No No No No No Legal basis Finland (*) Plea Agreement Yes Yes Yes Yes No No Yes Mix of Legal basis and Practice France Guilty Plea (comparution sur Yes No No No No No No Legal basis reconnaissance préalable de culpabilité - CRPC) Germany Section 153a Yes Yes Yes Yes Yes No Yes Legal basis Germany Negotiated agreement Yes Yes Yes Yes Yes No Yes Legal basis Germany Penal Order Yes Yes Yes Yes Yes No Yes Practice Hungary Possibility of avoidance of the N/A N/A N/A N/A N/A N/A N/A N/A criminal liability (Termination of the investigation without prosecution) Hungary (*) resolution about the admission Yes Yes Yes Yes No No Yes Practice of guilt Israel Plea agreement Yes Yes Yes Yes Yes Yes Yes Formal Policy Italy Patteggiamento No No No No No No Yes Legal basis Japan Agreement Procedure Unknown Unknown Unknown Yes Yes Unknown Unknown Practice Latvia Prosecutor's penal order Yes Yes Yes Yes Yes Yes Yes Mix of Legal basis and Practice Latvia Plea agreement Yes Yes Yes Yes Yes Yes Yes Mix of Legal basis and Practice Mexico Conditional Suspension of the No No No No No No Yes Legal basis Process

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Country (*) Resolution name Self-report Admit guilt Admit facts Cooperate Information on Waiver of Remediate after Source of Factors used: others privilege discovery Legal basis / Formal Policy / Practice Mexico Summary Procedure No Yes Yes Yes Yes Yes No Legal basis Netherlands Transaction Yes Yes Yes Yes Yes No Yes Practice Netherlands Punitive Order Yes Yes Yes Yes Yes No Yes Practice Netherlands Conditional dismissal Yes Yes Yes Yes Yes No Yes Practice Norway Optional Penalty Writ Yes Yes Yes Yes Yes No Yes Mix of Legal basis and Formal Policy Slovenia Agreement on the Confession No Yes No Yes Yes No No Legal basis of Guilt South Africa Plea agreement Yes Yes Yes Yes Yes Yes Yes Legal basis Spain Conformidad Yes Yes Yes Yes Yes No Yes Mix of Legal basis and Practice Switzerland Accelerated Proceedings/ Yes Yes Yes Yes Yes No Yes Mix of Legal basis and Practice Simplified Procedure Switzerland Summary punishment order Yes Yes Yes Yes Yes No Yes Mix of Legal basis and Practice United Kingdom Plea Agreement No Yes Yes Yes Yes No No Mix of Legal basis and Practice United Kingdom Consent Order for Civil Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Recovery United States Plea Agreement Yes Yes Yes Yes Yes No Yes Mix of Legal basis and Formal Policy United States DPA (DOJ) Yes Yes Yes Yes Yes No Yes Mix of Legal basis and Formal Policy United States NPA (DOJ) Yes Yes Yes Yes Yes No Yes Mix of Legal basis and Formal Policy United States Civil resolutions (SEC) Yes No Yes Yes Yes No Yes Formal Policy United States Administrative resolutions Yes No Yes Yes Yes No Yes Formal Policy (SEC) United States DPA (SEC) Yes No Yes Yes Yes No Yes Mix of Legal basis and Formal Policy United States NPA (SEC) Yes No Yes Yes Yes No Yes Mix of Legal basis and Formal Policy Source: Answers to Question 27

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Table 47. Fine and confiscation (Legal Persons)

Country Resolution name (LP) Resolution can Resolution can Resolution can Is confiscation Additional Information impose: Only fine, impose impose fine amount clearly only confiscation, confiscation without specified ? both fine and without fine? confiscation (Yes / No / confiscation, Either (Always / (Always / Sometimes) fine or confiscation Sometimes / No) Sometimes / as alternative No) Argentina Penalty Exemption Confiscation Always No Yes Proceeding results in penalty exemption. The criteria need to be met simultaneously "a) It [the (Exención de Pena) legal entity] spontaneously reports a crime punished under this law as a result of its own detection or internal investigation; b) It has implemented an appropriate control and surveillance system, as set forth in sections 22 and 23 hereof, before the prosecuted crime was committed, the breach of which would have required an effort by the perpetrators of the crime; c) It has returned any undue benefits obtained." Law 27.401, art. 9 Argentina Effective Cooperation Both No No No Agreement (Acuerdo de Colaboración Eficaz) Australia Plea Agreement Fine No Always N/A "Charge negotiations allow a resolution option for criminal matters. In Australia, mandatory confiscation or disgorgement of proceeds of crime occurs through civil (and not criminal) proceedings under the POC Act. Because these proceedings are civil in nature, they cannot be settled through charge negotiations." (Answer to Study Questionnaire) Austria Diversion Confiscation Always No Yes Other: One of the forms of diversion is "the payment of a sum of money" VbVG para.19(1). This is not a fine (Verbandsgeldbuße) but a "sum of money" (Geldbetrag).

"Independent procedure pursuant to CCP para. 445 and 445a: Apart from the final court judgment following the main trial against the accused persons, a court can decide on forfeiture (ACC art. 20), extended forfeiture (ACC art. 20b), redemption (ACC art. 26) or any other offence-related property order in an independent procedure if it is evident that the conditions for the offence-related property order are met but a decision cannot be in the course of criminal prosecutions (i.e. when diversional was applied)." (Answer to Study Questionnaire) Austria Withdrawal from Confiscation Always No Yes Prosecution due to Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement Both No Sometimes Sometimes "They are however concerned that these measures are not available in all cases and they [CGU/AGU] recommend that Brazil review its legislation to ensure that the confiscation of the proceeds of

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Country Resolution name (LP) Resolution can Resolution can Resolution can Is confiscation Additional Information impose: Only fine, impose impose fine amount clearly only confiscation, confiscation without specified ? both fine and without fine? confiscation (Yes / No / confiscation, Either (Always / (Always / Sometimes) fine or confiscation Sometimes / No) Sometimes / as alternative No) foreign bribery is always available, including in the case of successor companies, companies held jointly liable, and when concluding leniency agreements with cooperative offenders."(WGB Phase 3 report, Commentary p. 31) "For leniency agreements under Law 12,846/2013 fines are mandatory." Amount confiscated can be distinguished but not always. (Answer to Study Questionnaire) Brazil Leniency Agreement Both Sometimes Sometimes Sometimes A monitory penaly is mandatory. The amount confiscated can be distinguished but not always. [Prosecution Service] Does this apply to leniency agreements or is a fine mandatory here as well? . Canada Plea Agreement Both No Sometimes Yes “A financial penalty and confiscation is available after a plea agreement.”(Answer to Study Questionnaire) Canada Remediation Both No Sometimes Yes “A remediation agreement requires a fine in all cases.” (Answer to Study Questionnaire) Agreement Chile Conditional Fine No Always N/A Suspension of Proceedings Chile Expedited Fine No Always N/A Procedure/Summary Procedure Czech Republic Agreement on Guilt Alternative Sometimes Sometimes Yes "Where the criminal law stipulates multiple penalties for certain criminal offences, such penalties and Punishment (AGP) may be imposed consecutively or concurrently. However, the punishment of monetary penalty may not be imposed concurrently with the confiscation of assets. Section 15 para 3 of CLLE." (Answer to Study Questionnaire) Estonia Termination for lack of Both No Sometimes Yes public interest Estonia Termination for lack of Both No Sometimes Yes proportionality Estonia Termination for Both No Sometimes Yes cooperation Estonia Alternative Both No Sometimes Yes proceedings Estonia Summary proceedings Both No Sometimes Yes

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France Public Interest Judicial Both No No Yes Agreement (Convention Judiciaire d’Intérêt Public - CJIP) France Guilty Plea Fine No Always N/A (Comparution sur Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Both Unknown Sometimes Yes “The representatives of the LPs can provide a calculation but the last decision is up to the Resolution prosecutor or the court.” Germany Forfeiture Order Confiscation Always No Yes

Israel Plea Agreement Both Sometimes Sometimes Yes

Italy Patteggiamento Both Sometimes Sometimes Yes "The law leaves the choice to prosecutors about the applicable sanction, but this has to be evaluated by the Judge as effective, proportionate and dissuasive."; "As concerns legal persons, under article 19.1 of LD 231/2001, “the confiscation of the price or the proceeds of the offence, apart from the portion which may be given back to the damaged person, shall always be ordered against the body” [emphasis added]. Thus, imposition of confiscation measures for foreign bribery offences is generally mandatory against legal persons. However, of the three legal persons that have been sanctioned in Italy, only one was subject to confiscation." (Phase 3 Report by the WGB, para.74) Japan Agreement Procedure Both No Sometimes Unknown

Latvia Prosecutor's Penal Both Sometimes Sometimes Yes "According to section 70(11) of the Criminal Law the criminally acquired property, proceeds of Order crime which the person has obtained from the disposal of such property, and also the yield Latvia Plea Agreement Both Sometimes Sometimes Yes received as a result of the use of the criminally acquired property shall be confiscated, unless it must be returned to the owner or legal possessor. But it is not considered as a sanction. According to section 356 of the Criminal Procedure Law property (proceeds) may be recognised

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Country Resolution name (LP) Resolution can Resolution can Resolution can Is confiscation Additional Information impose: Only fine, impose impose fine amount clearly only confiscation, confiscation without specified ? both fine and without fine? confiscation (Yes / No / confiscation, Either (Always / (Always / Sometimes) fine or confiscation Sometimes / No) Sometimes / as alternative No) as criminally acquired by a court ruling that has entered into effect (e.g. plea agreement), or by a decision of a public prosecutor to terminate criminal proceedings (e.g. prosecutor's penal order). According to section 42 of the Criminal Law confiscation of property (legally obtained property) is a criminal sanction but according to section 36 confiscation of property cannot be imposed by a prosecutor's penal order." (Answer to Study Questionnaire) Mexico Conditional Confiscation Always No Yes Suspension of the The instrument, object or proceed of a crime can be forfeited. Process Mexico Summary Procedure Both No Sometimes Yes The instrument, object or proceed of a crime can be forfeited. Netherlands Transaction Both Sometimes Sometimes Yes "This can be done in the settlement under article 74 of the Dutch penal code but also the public prosecutor may on the basis of article 511c of the Criminal procedure code, as long as the court hearing has not been closed, enter into a written out-of-court settlement with the suspect or convicted offender for payment of a sum of money to the State or transfer of objects for deprivation, in whole or in part, of unlawfully obtained gains liable to special confiscation under section 36e of the Criminal Procedure Code. This is called the deprivation settlement. This settelment is limited to the deprivation and does not relate to the criminal case itself. It can be entered into with a suspect as well as with a (convicted) defendant." (Answer to Study Questionnaire) Netherlands Punitive Order Both Sometimes Sometimes Yes

Netherlands Conditional dismissal Confiscation Always No Yes "It is also accepted that the condition that the proceeds of crime will be paid to the state is imposed." (Answer to Study Questionnaire) Norway Optional Penalty Writ Both Sometimes Sometimes Yes Confiscation w/o fine: "For example if there has been a prior conviction without confiscation or if the confiscation is imposed on another person than the accused." (Answer to Study Questionnaire)

"Concerning foreign bribery cases specifically, confiscation has not been sought by law enforcement authorities in their out-of-court resolutions […] law enforcement officials have not relied on the provisions available to them under the law to confiscate the proceeds of foreign bribery.” (Phase 3 Report by the WGB, para. 55)

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Country Resolution name (LP) Resolution can Resolution can Resolution can Is confiscation Additional Information impose: Only fine, impose impose fine amount clearly only confiscation, confiscation without specified ? both fine and without fine? confiscation (Yes / No / confiscation, Either (Always / (Always / Sometimes) fine or confiscation Sometimes / No) Sometimes / as alternative No) "In 2012, ØKOKRIM issued a book called “Guide to effective confiscation” (Veileder til effektiv inndragning, ØKOKRIM’s skriftserie nr. 20, 2012). This is a comprehensive and practical guide to the legal framework as well as to the investigative tools and approach to confiscation. The book also has a specific chapter concerning the confiscation of proceeds abroad. The book has been give broad distribution to all police districts and Prosecution offices. Confiscation is being given significant attention in the foreign bribery cases that are currently under investigation." (Phase 3 Written Follow-up Report p.8) Slovenia Agreement on the Alternative Sometimes Sometimes Yes See Criminal Procedure Act, section 2 of art. 450.b. Subject of the Agreement may not be Confession of Guilt confiscation, only the method of it. This could be done only if fine is not prescribed. South Africa Plea Agreement Both Sometimes Sometimes Yes Confiscation only “in instances where the accused has no means to afford payment of a fine.” (Answer to Study Questionnaire) South Africa Consent Orders Both Sometimes Unknown Unknown

Spain Conformidad Both Sometimes Sometimes Yes

Switzerland Accelerated Both Sometimes Sometimes Yes Proceedings/ Simplified Procedure Switzerland Summary Punishment Both Sometimes Sometimes Yes These are the possibilities according to Art. 352 and 353 SCPC. However it seems that Order disgorgement and fine is sought in most cases: "OAG sought, in all cases judged since Phase 3, to confiscate the proceeds or profit obtained by companies following a bribery payment." (Phase 4 Report by the WGB, para. 109) United Kingdom Deferred Prosecution Both No Sometimes Yes Agreement United Kingdom Plea Agreement Both No Sometimes Yes

United Kingdom Consent Order for Civil Unknown Unknown Unknown Unknown "If the property [sought to be recovered] has been disposed of, the court cannot impose a fine Recovery against an individual in lieu of recovery." (Serious Crime Act 2007, section 74; POCA sections 241 and 304) (see Phase 3 Report by the WGB, para. 62; Phase 2 bis Report by the WGB, para. 92) United Kingdom Administrative Order Fine No Always N/A

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United States NPA [DOJ] Both Sometimes Sometimes Yes As above

United States Declination with Both Sometimes Sometimes N/A "Due to the unique issues presented in FCPA matters, including their inherently international Disgorgement of character and other factors, the FCPA Corporate Enforcement Policy is aimed at providing Profits [DOJ] additional benefits to companies based on their corporate behaviour once they learn of misconduct. When a company has voluntarily self-disclosed misconduct in an FCPA matter, fully cooperated, and timely and appropriately remediated, all in accordance with the standards set forth below, there will be a presumption that the company will receive a declination absent aggravating circumstances involving the seriousness of the offense or the nature of the offender. Aggravating circumstances that may warrant a criminal resolution include, but are not limited to, involvement by executive management of the company in the misconduct; a significant profit to the company from the misconduct; pervasiveness of the misconduct within the company; and criminal recidivism." (U.S. Attorney's Manual, section 9-47.120) United States Civil Resolutions [SEC] Both Sometimes Sometimes Yes "Discretionary, but typically if a person did not have means to pay a fine, or if there were no ill- gotten gains to be disgorged." (Answer to Study Questionnaire) United States Administrative Both Sometimes Sometimes Yes As above Resolutions [SEC] United States DPA [SEC] Both Sometimes Sometimes Yes As above

United States NPA [SEC] Both Sometimes Sometimes Yes As above

Source: Answers to Question 25

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Table 48. Fine and confiscation (Natural Persons)

Country Resolution name (NP) Resolution can impose Resolution can impose confiscation Resolution can impose Monetary If resolution can impose confiscation of the Monetary Sanction and/or without Monetary Sanction? (Always / sanction without confiscation proceeds and a fine, is amount confiscated Confiscation (or either as Sometimes / No) (Always / Sometimes / No) distinguished from fine? (Yes/No/Sometimes) Alternative) Argentina Abbreviated Procedure (Juicio Both No Sometimes Yes Abreviado) Argentina Cooperation Agreement Both No Sometimes Yes Australia Plea Agreement Monetary Sanction No Always N/A Austria Diversion Confiscation Always No Yes Austria Withdrawal from Prosecution Confiscation Always No Yes due to Cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement (Acordo Both Sometimes Sometimes Sometimes de colaboração premiada) Brazil Conditional Suspension of the Both Sometimes Sometimes Sometimes Procedure Canada Alternative Measures Confiscation Always No Yes Canada Plea Agreement Both No Sometimes Yes Chile Conditional Suspension of Monetary Sanction No Always N/A Proceedings Chile Expedited Procedure/Summary Monetary Sanction No Always N/A Procedure Colombia Declination with confiscation Confiscation Always No Yes (Code of Criminal Procedure art. 324) Colombia Preliminary agreement Both No Sometimes Yes (Preacuerdo) Costa Rica Declination with Confiscation Confiscation Always No Yes Costa Rica Suspension of Proceedings Confiscation Always No Yes Costa Rica Shortened proceeding Confiscation Always No Yes

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Country Resolution name (NP) Resolution can impose Resolution can impose confiscation Resolution can impose Monetary If resolution can impose confiscation of the Monetary Sanction and/or without Monetary Sanction? (Always / sanction without confiscation proceeds and a fine, is amount confiscated Confiscation (or either as Sometimes / No) (Always / Sometimes / No) distinguished from fine? (Yes/No/Sometimes) Alternative) Czech Republic Agreement on Guilt and Alternative Sometimes Sometimes Yes Punishment (AGP) Estonia Termination for lack of public Both No Sometimes Yes interest Estonia Termination for lack of Both No Sometimes Yes proportionality Estonia Termination for cooperation Both No Sometimes Yes Estonia Alternative proceedings Both No Sometimes Yes Estonia Summary proceedings Both No Sometimes Yes Estonia Expedited procedure Both No Sometimes Yes Finland Plea Agreement Unknown Unknown Unknown Unknown France Guilty Plea (Comparution sur Unknown Unknown Unknown Unknown Reconnaissance Préalable de Culpabilité - CRPC) Germany Section 153a Monetary Sanction No Always N/A Germany Negotiated Agreement Both Unknown Sometimes Unknown Germany Penal Order Both Unknown Sometimes Unknown Hungary Resolution about the Admission Both Unknown Sometimes Yes of Guilt Hungary Possibility of Avoidance of Confiscation Always No Yes criminal liability Israel Plea Agreement Both Sometimes Sometimes Yes Italy Patteggiamento Both No Sometimes Yes Japan Agreement Procedure Both No Sometimes Unknown Latvia Prosecutor's Penal Order Both Sometimes Sometimes Yes Latvia Plea Agreement Both Sometimes Sometimes Yes Mexico Conditional Suspension of the Confiscation Always No Yes Process

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Country Resolution name (NP) Resolution can impose Resolution can impose confiscation Resolution can impose Monetary If resolution can impose confiscation of the Monetary Sanction and/or without Monetary Sanction? (Always / sanction without confiscation proceeds and a fine, is amount confiscated Confiscation (or either as Sometimes / No) (Always / Sometimes / No) distinguished from fine? (Yes/No/Sometimes) Alternative) Mexico Summary Procedure Both No Sometimes Yes Netherlands Transaction Both Sometimes Sometimes Yes Netherlands Punitive Order Both Sometimes Sometimes Yes Netherlands Conditional dismissal Confiscation Always No N/A Norway Optional Penalty Writ Both Sometimes Sometimes Yes Slovenia Agreement on the Confession of Unknown Unknown Unknown Unknown Guilt South Africa Plea Agreement Both Sometimes Sometimes Yes Spain Conformidad Both Sometimes Sometimes Yes Switzerland Accelerated Proceedings/ Both Sometimes Sometimes Yes Simplified Procedure Switzerland Summary Punishment Order Both Sometimes Sometimes Yes United Kingdom Plea Agreement Both Sometimes Sometimes Yes United Kingdom Consent Order for Civil Unknown Unknown Unknown Yes Recovery United States Plea Agreement Both Sometimes Sometimes Yes United States DPA [DOJ] Both Sometimes Sometimes Yes United States NPA [DOJ] Both Sometimes Sometimes Yes United States Civil Resolutions [SEC] Both Sometimes Sometimes Yes United States Administrative Resolutions Both Sometimes Sometimes Yes [SEC] United States DPA [SEC] Both Sometimes Sometimes Yes United States NPA [SEC] Both Sometimes Sometimes Yes

Source: Answers to Question 25

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Table 49. Do resolutions include a secrecy/muzzle clause? (Legal Persons)

Country Resolution name (LP) Yes always/ Yes sometimes/ No Additional information Argentina Penalty Exemption (Exención No de Pena) Argentina Effective Cooperation No Agreement (Acuerdo de Colaboración Eficaz) Australia Plea Agreement Sometimes "A suppression order may be made if the circumstances justify it." Austria Diversion No Austria Withdrawal from Prosecution No due to Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement Always [CGU/AGU] Brazil Leniency Agreement Sometimes "Persons who concluded the resolution are not allowed to reveal its terms until they become public, but there is no [Prosecution Service] specific clause that forbids public comments related to the resolution." However, orientation No. 07/2017 provides that Confidentiality agreements can be concluded and that secrecy clauses can be included in agreement. Canada Plea Agreement Unknown Canada Remediation Agreement Unknown Chile Conditional Suspension of No Proceedings Chile Expedited No Procedure/Summary Procedure Czech Republic Agreement on Guilt and No Punishment (AGP) Estonia Termination for lack of public Sometimes "In some cases a secrecy clause is stipulated, by virtue of the protection of personal data or possible risk of interest disclosure of industrial secrets or intellectual property". Estonia Termination for lack of Unknown proportionality Estonia Expedited procedure Unknown

Estonia Alternative proceedings Unknown

Estonia Summary proceedings Unknown

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Country Resolution name (LP) Yes always/ Yes sometimes/ No Additional information Estonia Termination for cooperation Unknown

France Public Interest Judicial No Agreement (Convention Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur No Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Resolution No Germany Forfeiture Order No Israel Plea Agreement Sometimes Italy Patteggiamento No Japan Agreement Procedure No Latvia Prosecutor's Penal Order No Latvia Plea Agreement No Mexico Conditional Suspension of the No Process Mexico Summary Procedure No Netherlands Transaction No "In the past there have been those clauses in regards to the settlement agreement as such. This practice has been abandoned." Netherlands Punitive Order No Netherlands Conditional dismissal No Norway Optional Penalty Writ No Slovenia Agreement on the Confession No of Guilt South Africa Plea Agreement No South Africa Consent Orders No Spain Conformidad No Switzerland Accelerated Proceedings/ No Simplified Procedure

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Country Resolution name (LP) Yes always/ Yes sometimes/ No Additional information Switzerland Summary Punishment Order No United Kingdom Deferred Prosecution Sometimes "It depends on whether there are other proceedings ongoing. this might mean there are reporting restrictions in Agreement place in order to avoid prejudicing other cases." United Kingdom Plea Agreement Sometimes "For the foreign bribery cases concluded since Phase 3, the UK has not entered into confidentiality agreements with defendants that prevent the disclosure of information to the public about case resolutions." Phase 4 para. 156 United Kingdom Consent Order for Civil Sometimes "In reply, the SFO explained that it is unable to disclose more information in some cases (such as Balfour Beatty) Recovery because the settlement agreement includes confidentiality clauses.39 The SFO stated that there may be insufficient evidence in these cases, or the cost of proceedings may outweigh the severity of the additional sanction. It must therefore choose between accepting the confidentiality clause, or not reaching a settlement at all, in which case "it is likely that no further action would be taken against the company." Phase 3 para. 71 United Kingdom Administrative Order No United Kingdom Civil Resolution Sometimes (Scotland) United States Plea Agreement Sometimes "Sometimes an individual plea agreement or corporate resolutions may be filed "under seal" which would restrict the parties from disclosure if it would impact the ongoing investigation or the life or security of a witness." United States DPA [DOJ] Sometimes As above United States NPA [DOJ] Sometimes As above United States Declination with Disgorgement Sometimes As above of Profits [DOJ] United States Civil Resolutions [SEC] No

United States Administrative Resolutions No [SEC] United States DPA [SEC] Sometimes As plea agreement United States NPA [SEC] Sometimes As plea agreement

Source: Answers to Question 55

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Table 50. Do resolutions include a secrecy/muzzle clause? (Natural Persons)

Country Resolution name (NP) Yes always/ Yes sometimes/ No Additional information Argentina Abbreviated Procedure (Juicio No Abreviado) Argentina Cooperation Agreement No Australia Plea Agreement Sometimes "A suppression order may be made if the circumstances justify it." Austria Diversion No Austria Withdrawal from Prosecution No due to Cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement (Acordo No "Persons who concluded the resolution are not allowed to reveal its terms until they become public, but there is no de colaboração premiada) specific clause that forbids public comments related to the resolution." Brazil Conditional Suspension of the No Procedure Canada Alternative Measures Unknown Canada Plea Agreement Unknown

Chile Conditional Suspension of Sometimes Proceedings Chile Expedited Procedure/Summary No Procedure Colombia Declination with confiscation No (Code of Criminal Procedure art. 324) Colombia Preliminary agreement No (Preacuerdo) Costa Rica Declination with Confiscation No Costa Rica Suspension of Proceedings No Costa Rica Shortened proceeding No Czech Republic Agreement on Guilt and No Punishment (AGP) Estonia Termination for lack of public Unknown interest Estonia Termination for lack of Unknown

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Country Resolution name (NP) Yes always/ Yes sometimes/ No Additional information proportionality

Estonia Termination for cooperation Unknown

Estonia Alternative proceedings Unknown

Estonia Summary proceedings Unknown

Estonia Expedited procedure Unknown Finland Plea Agreement No France Guilty Plea (Comparution sur No Reconnaissance Préalable de Culpabilité - CRPC) Germany Section 153a No Germany Negotiated Agreement No Germany Penal Order No Hungary Resolution about the Admission No of Guilt Hungary Possibility of Avoidance of No criminal liability Israel Plea Agreement Sometimes Italy Patteggiamento No Japan Agreement Procedure No Latvia Prosecutor's Penal Order No Latvia Plea Agreement No

Mexico Conditional Suspension of the No Process Mexico Summary Procedure No Netherlands Transaction No "In the past there have been those clauses in regards to the settlement agreement as such. This practice has been abandoned." Netherlands Punitive Order No Netherlands Conditional dismissal No Norway Optional Penalty Writ No

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Country Resolution name (NP) Yes always/ Yes sometimes/ No Additional information Slovenia Agreement on the Confession of No Guilt South Africa Plea Agreement No Spain Conformidad No Switzerland Accelerated Proceedings/ No Simplified Procedure Switzerland Summary Punishment Order No United Kingdom Plea Agreement Yes sometimes "For the foreign bribery cases concluded since Phase 3, the UK has not entered into confidentiality agreements with defendants that prevent the disclosure of information to the public about case resolutions." Phase 4 para. 156 United Kingdom Consent Order for Civil Sometimes "In reply, the SFO explained that it is unable to disclose more information in some cases (such as Balfour Beatty) Recovery because the settlement agreement includes confidentiality clauses.39 The SFO stated that there may be insufficient evidence in these cases, or the cost of proceedings may outweigh the severity of the additional sanction. It must therefore choose between accepting the confidentiality clause, or not reaching a settlement at all, in which case "it is likely that no further action would be taken against the company." Phase 3 para. 71 United States Plea Agreement Yes sometimes "Sometimes an individual plea agreement or corporate resolutions may be filed "under seal" which would restrict the parties from disclosure if it would impact the ongoing investigation or the life or security of a witness." United States DPA [DOJ] Sometimes As above United States NPA [DOJ] Sometimes As above

United States Civil Resolutions [SEC] No

United States Administrative Resolutions No [SEC] United States DPA [SEC] Sometimes

United States NPA [SEC] Sometimes

Source: Answers to Question 55

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Table 51. Appointment, powers and obligations of Compliance monitor

Australia No N/A N/A N/A N/A N/A N/A

Austria No N/A N/A N/A N/A N/A N/A

Brazil Yes Variable Variable Variable Yes Depends on the terms of the Variable (Leniency Leniency Agreement with CGU/AGU: (Leniency Agreement) (Leniency (Leniency terms of the agreement, but Agreement with CGU/AGU: the CGU’s compliance department is Agreement with Agreement with could include: verifying the No; with FPS: Yes, as no responsible for the compliance CGU/AGU: CGU; CGU/AGU: CGU; implementation of the monitorship can imposed monitoring, but an independent monitor with FPS: with FPS: compliance program and after conviction at trial) could be required. Defendant) Prosecution) evaluating internal controls Leniency Agreement with FPS: In regarding contracts, practice, the prosecution will consider payments and books and the defendant's proposed monitor, but records. To do so, the monitor has the right to veto; The mandate is has autonomy in order to usually for two years and may be gather any relevant renewed for one more year. information, through on-site inspections, analysis and interviews. Canada Yes Variable (Plea Variable (Plea Variable Variable Variable (Remediation No Renewable: “The mandate of the Agreement: Agreement: Agreement: as determined by monitor is not renewed unless the Court decides; Probation officer agreement) agreement calls for such a review”. Remediation or other court (Answer to Study Questionnaire) Agreement: official; Difference: “A compliance monitor Agreed by Remediation could also be appointed by a court as parties and Agreement: part of a probation order. Reports approved by Prosecution) would be submitted to a probation court) officer, or other official who would stand in place of a probation officer, as determined by the court.”(Answer to Study Questionnaire)

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Estonia No N/A N/A N/A N/A N/A N/A

Finland No N/A N/A N/A N/A N/A N/A

France Yes Independent Prosecution 3 No Power of Control: The law of December 9th Public Interest Judicial Agency The AFA must report to the 2016, art.18, provides that, Agreement public prosecutor on the for certain offenses, legal (Convention Judiciaire implementation of the persons may be sentenced d'Intérêt Public - CJIP) compliance program by the to implement compliance legal entity and must submit a programs (peine de mise en report to it at the end of the conformité), under the execution period of the supervision of the French measure. The AFA must also Anticorruption Agency for a inform the public prosecutor period of maximum 5 years." of any difficulty. Art. 22 provides that the same obligation [for 3 years maximum] may be imposed in the context of a CJIP. Germany N/A N/A N/A N/A N/A N/A N/A Germany reports that a monitor cannot be appointed either through an Administrative Resolution or a Forfeiture Order Hungary N/A N/A N/A N/A N/A N/A N/A No or N/A: There are no resolution procedures for LP in Hungary

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Country Can a Who appoints the To whom does Max length of Is mandate Powers or obligations of the Existence of differences Additional information compliance monitor? the monitor monitor's renewable? monitor between resolution/ full trial monitor be report? mandate (in as to the compliance appointed? years) monitor's appointment, (Yes/No) mandate, powers and obligations Israel Yes Variable Variable Variable Variable As agreed by the parties Unknown Who appoints: "The ability to appoint a monitor is not codified and there are no binding rules related to this. As part of a settlement the parties may agree on an appropriate monitor and the specific terms of his or her role. All details that are officially included in the settlement are agreed by the parties and must be approved by the court. Italy Yes Court Court Variable Yes "The Judge defines the Unknown Pursuant to art.15 of LD 231/2001, the (Patteggiamento) powers of the "judicial Judge can appoint a judicial commissioner" for the commissioner to monitor the company prosecution of corporate in lieu of suspending its activity when (i) business; the judicial the entity provides a public service or commissioner must utility, or (ii) the suspension would implement internal negatively impact employment. compliance programs." Japan No N/A N/A N/A N/A N/A N/A

Latvia No N/A N/A N/A N/A N/A N/A

Mexico No N/A N/A N/A N/A N/A N/A . In the case of the conditional suspension of process there is a supervisory authority of precautionary measures and conditional suspension of the process, who will inform the judicial urgency about compliance with the measures so that, in its case, the resolution that decrees the dismissal or failure to comply with the suspension and the consequent

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Netherlands (Punitive Unknown Unknown Unknown Unknown Unknown Unknown Unknown During Phase 3, Dutch prosecutors Order and Conditional represented that monitors could, dismissal) theoretically, be appointed through some forms of out-of-court resolution, but this has never been tested or confirmed in actual practice. Netherlands Phase 3 paras. 33 & 85. Norway No N/A N/A N/A N/A N/A N/A

Slovenia No N/A N/A N/A N/A N/A N/A

South Africa No N/A N/A N/A N/A N/A N/A

Spain No N/A N/A N/A N/A N/A N/A

Switzerland No N/A N/A N/A N/A N/A N/A

United Kingdom Yes Defendant Parties jointly Variable Yes Conduct an anti-bribery and None "The prosecutor should ordinarily (approval of SFO corruption compliance review, accept the company's preferred and/or court devise an implementation monitor. However where the prosecutor required) plan, complete the plan and considers there to be a conflict of report to the SFO in respect interest or that the monitor is of its implementation as set inappropriate, or does not have the out in the terms of the DPA requisite experience and authority, they may reject the proposed appointment. Similarly the court may register its dissatisfaction with the selection by not approving the proposed term. (DPA Code of Practice art. 7.17); "[T]here is no external party to control compliance with the recommendations made by the monitor." Phase 4 para. 154; The monitor reports to the defendant

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Country Can a Who appoints the To whom does Max length of Is mandate Powers or obligations of the Existence of differences Additional information compliance monitor? the monitor monitor's renewable? monitor between resolution/ full trial monitor be report? mandate (in as to the compliance appointed? years) monitor's appointment, (Yes/No) mandate, powers and obligations company "and the prosecuting authority has sight of any reports." Answer 'N/A' to Q31f: does this mean that a monitor can only be imposed under a DPA and is not a power available to the Court after trial or guilty plea? United States Yes Prosecution Prosecution Variable Yes Assess and monitor None The powers are typically set forth in Company's compliance with attachment to a Plea, DPA or NPA with the terms of the Agreement, a monitor and for the SEC, in the evaluate the effectiveness of party's consent and civil or internal accounting controls, administrative order. record-keeping, and financial When both the DOJ and the SEC reporting policies and require a company to retain a monitor, procedures of the Company, the two agencies have been able to assess Board of Director's coordinate their requirements so that and senior management's the company can retain one monitor to commitment to, and effective fulfill both sets of requirements. implementation of, the corporate compliance program. The monitor can take such reasonable steps as, in his or her view, may be necessary to fulfill his obligations and be fully informed about the Company's compliance program. Source: Answers to Question 31

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Table 52. Must the resolution be approved by a Court or other authority? (Legal Persons)

Country Resolution name Must resolution be approved by a Additional information court or any other authority? (Yes/No) Argentina Penalty Exemption (Exención de Pena) Yes Argentina Effective Cooperation Agreement (Acuerdo Yes de Colaboración Eficaz) Australia Plea Agreement Yes The Court does not approve the decision to resolve a case, but is responsible for setting the sanction Austria Diversion Sometimes "It depends whether the diversional measures were applied by the public prosecutor (no indictment) or later by the court (after indictment) (please see VbVG para. 19(2) referring to CCP 199)."; "A grant of diversion by a prosecutor is not subject to review by the court." Phase 2 para. 79 Austria Withdrawal from Prosecution due to No Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement No [CGU-AGU] The Minister of CGU and the Attorney General both sign the agreement, and there is no mandatory judicial approval. The Court will only decide on agreements if there is a lawsuit pending that is affected, and only formal aspects of the agreement and the filling of the law requirements are analysed. There is no judicial overview on the merit of the agreement. Brazil Leniency Agreement [Prosecution Service] Yes The CLL does not provide for a control or validation by a judge over the leniency agreement. Source: Phase 3 para. 104. An exception is when the resolution "has any kind of criminal clauses". Source: Answer to Questionnaire, Question 37. Canada Plea Agreement Yes Canada Remediation Agreement Yes Chile Conditional Suspension of Proceedings Yes "A decision to seek a conditional suspension must be approved by a Regional Prosecutor (before it is solicited to the court), except in cases of 'flagrant low-complexity bribery'". Phase 3 para. 90 Chile Expedited Procedure/Summary Procedure Yes Czech Republic Agreement on Guilt and Punishment (AGP) Yes Estonia Termination for lack of public interest Yes Estonia Termination for lack of proportionality Yes Estonia Termination for cooperation No Estonia Alternative proceedings Yes Estonia Summary proceedings Yes

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Country Resolution name Must resolution be approved by a Additional information court or any other authority? (Yes/No) Estonia Expedited procedure Yes France Public Interest Judicial Agreement Yes (Convention Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur Yes Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Resolution No Germany Forfeiture Order No Israel Plea Agreement Yes Italy Patteggiamento Yes Japan Agreement Procedure No Latvia Prosecutor's Penal Order Yes "A penal order of the public prosecutor, if the person has committed a serious crime for which the punishment of deprivation of liberty of up to five years is provided for, may be drawn up, if a higher-ranking public prosecutor agrees thereto, making a note to this effect in the register of criminal proceedings." Source: Answer to Questionnaire (Question 5). Latvia Plea Agreement Yes Mexico Conditional Suspension of the Process Yes “It is a procedure before a Control Judge.” Mexico Summary Procedure Yes The sentence is issued by a judge and has the same effects as the one issued as a result of an ordindary procedure. Netherlands Transaction Yes In certain cases, for intance if the monetary sanction exceeds EUR 50 000, the proposed “transaction”resolution has to be submitted by the Board of Procurators General to the Minister of Security and Justice and Security, who then has the discretion to accept approve the proposal …." See Netherlands Phase 3 para.86. Netherlands Punitive Order No Netherlands Conditional dismissal No Norway Optional Penalty Writ No Slovenia Agreement on the Confession of Guilt Yes South Africa Plea Agreement Yes "Section 105A of the CPA states that a prosecutor authorized thereto in writing by the National Director of Public prosecutions and an accused who is legally represented may negotiate and enter into an agreement." Phase 2 para. 153; "The Director / Special Director / Deputy Director of Public Prosecutions may authorise a plea and sentence agreement where there is a deviation from any prescribed minimum sentence." Phase 2 para. 156; "A plea bargain must be approved by the court and be affirmed by a judgement". Phase 3 para. 79

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Country Resolution name Must resolution be approved by a Additional information court or any other authority? (Yes/No) South Africa Consent Orders Yes Spain Conformidad Yes Switzerland Accelerated Proceedings/ Simplified Yes Exceptionally, the prosecutor may issue a summary penalty order during an abbreviated Procedure procedure, if certain conditions are met. The order would not be approved by a court. Switzerland Summary Punishment Order No United Kingdom Deferred Prosecution Agreement Yes United Kingdom Plea Agreement Yes United Kingdom Administrative Order No United Kingdom Consent Order for Civil RecoveryConsent Yes "Under this process, the SFO and the defendant agree on the order’s amount and other Order for Civil Recovery terms. The order is then drawn up, signed by a High Court Judge and entered in the court registry." Phase 3 para. 65 United Kingdom (Scotland) Civil Resolution No United States Plea Agreement Yes United States DPA [DOJ] Yes "At least one Deputy Chief and the Chief of the Fraud Section must review and approve all [resolution] decisions. The approval of a Deputy Assistant Attorney General and the Assistant Attorney General of the Criminal Division is sometimes also required. If a company does not agree with the [resolution] decision, it may informally appeal the decision to the Assistant Attorney General." Phase 3 para. 115. United States NPA [DOJ] Yes See comment to US DPA above. United States Declination with Disgorgement [DOJ] Yes See comment to US DPA above. United States Civil Resolutions [SEC] Yes "SEC Commission has to approve enforcement dispositions and accept [resolution] offers."; "If both parties agree to a [resolution], the [resolution] is subject to judicial approval." Source: Material provided by US for study. United States Administrative Resolutions [SEC] Yes See comment to "US Termination Letters and Declinations" above. United States DPA [SEC] Yes See comment above. United States NPA [SEC] Yes See comment above.

Source: Answers to Question 7d

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Table 53. Must the resolution be approved by a Court or other authority? (Natural Persons)

Country Resolution name Must resolution Additional information be approved by a court or any other authority? (Yes/No) Argentina Abbreviated Procedure (Juicio Abreviado) Yes Argentina Cooperation Agreement Yes Australia Plea Agreement Yes The Court does not approve the decision to resolve a case, but is responsible for setting the sanction Austria Diversion Sometimes "It depends whether the diversional measures were applied by the public prosecutor (no indictment) or later by the court (after indictment) (please see VbVG para. 19(2) referring to CCP 199)."; "A grant of diversion by a prosecutor is not subject to review by the court." Phase 2 para. 79 Austria Withdrawal from Prosecution due to No Cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement (Acordo de Yes colaboração premiada) Brazil Conditional Suspension of the Procedure Yes Canada Alternative Measures Sometimes The need for court involvement would depend on the type of sanction imposed through the Alternative Measures procedure. (Answer to Study Questionnaire - Question 26) Canada Plea Agreement Yes Chile Conditional Suspension of Proceedings Yes "A decision to seek a conditional suspension must be approved by a Regional Prosecutor (before it is solicited to the court), except in cases of 'flagrant low-complexity bribery'". Phase 3 para. 90 Chile Expedited Procedure/Summary Procedure Yes Colombia Declination with confiscation (Code of Yes Criminal Procedure art. 324) Colombia Preliminary agreement (Preacuerdo) Yes Costa Rica Declination with Confiscation Yes Costa Rica Suspension of Proceedings Yes Costa Rica Shortened proceeding Yes Czech Republic Agreement on Guilt and Punishment (AGP) Yes Estonia Termination for lack of public interest Yes Estonia Termination for lack of proportionality Yes Estonia Termination for cooperation No Estonia Alternative proceedings Yes

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Country Resolution name Must resolution Additional information be approved by a court or any other authority? (Yes/No) Estonia Summary proceedings Yes Estonia Expedited procedure Yes Finland Plea Agreement Yes France Guilty Plea (Comparution sur Yes Reconnaissance Préalable de Culpabilité - CRPC) Germany Section 153a Yes Germany Negotiated Agreement Yes Germany Penal Order Yes Hungary Resolution about the Admission of Guilt Yes Hungary Possibility of Avoidance of criminal liability Yes The police can terminate an investigation without prosecution in the interest of a criminal investigation (CPA para. 219), subject to approval by a prosecutor. Israel Plea Agreement Yes Italy Patteggiamento Yes Japan Agreement Procedure No Latvia Prosecutor's Penal Order Yes "A penal order of the public prosecutor, if the person has committed a serious crime for which the punishment of deprivation of liberty of up to five years is provided for, may be drawn up, if a higher-ranking public prosecutor agrees thereto, making a note to this effect in the register of criminal proceedings." Source: Answer to Questionnaire (Question 5). Latvia Plea Agreement Yes Mexico Conditional Suspension of the Process Yes “It is a procedure before a Control Judge.” Mexico Summary Procedure Yes The sentence is issued by a judge and has the same effects as the one issued as a result of an ordinary procedure. Netherlands Transaction Yes In certain cases, for intance if the monetary sanction exceeds EUR 50 000, the proposed “transaction”resolution has to be submitted by the Board of Procurators General to the Minister of Security and Justice and Security, who then has to discretion to accept approve the proposal or decide to submit the case to courtnot." See Netherlands Phase 3 para.86. Netherlands Punitive Order No Netherlands Conditional dismissal No Norway Optional Penalty Writ No Slovenia Agreement on the Confession of Guilt Yes

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Country Resolution name Must resolution Additional information be approved by a court or any other authority? (Yes/No) South Africa Plea Agreement Yes "Section 105A of the CPA states that a prosecutor authorized thereto in writing by the National Director of Public prosecutions and an accused who is legally represented may negotiate and enter into an agreement." Phase 2 para. 153; "The Director / Special Director / Deputy Director of Public Prosecutions may authorise a plea and sentence agreement where there is a deviation from any prescribed minimum sentence." Phase 2 para. 156; "A plea bargain must be approved by the court and be affirmed by a judgement". Phase 3 para. 79 Spain Conformidad Yes Switzerland Accelerated Proceedings/ Simplified Yes Exceptionally, the prosecutor may issue a summary penalty order during an abbreviated procedure, if certain Procedure conditions are met. The order would not be approved by a court. Source: Answer to Questionnaire Switzerland Summary Punishment Order No United Kingdom Plea Agreement Yes United Kingdom Consent Order for Civil RecoveryConsent Yes "Under this process, the SFO and the defendant agree on the order’s amount and other terms. The order is Order for Civil Recovery then drawn up, signed by a High Court Judge and entered in the court registry." Phase 3 para. 65 United States Plea Agreement Yes United States DPA [DOJ] Yes "At least one Deputy Chief and the Chief of the Fraud Section must review and approve all settlement decisions. The approval of a Deputy Assistant Attorney General and the Assistant Attorney General of the Criminal Division is sometimes also required. If a company does not agree with the settlement decision, it may informally appeal the decision to the Assistant Attorney General." Phase 3 para. 115 United States NPA [DOJ] Yes See comment above. United States Civil Resolutions [SEC] Yes "SEC Commission has to approve enforcement dispositions and accept [resolution] offers."; "If both parties agree to a [resolution], the [resolution] is subject to judicial approval." Source: Answer to Questionnaire. United States Administrative Resolutions [SEC] Yes See comment to US "Termination Letters and Declinations" above. United States DPA [SEC] Yes See comment above. United States NPA [SEC] Yes See comment above. Source: Answers to Question 7d

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Table 54. Extent of judicial oversight over resolution’s terms and conditions (Legal Persons)

Country Resolution name Court involved at If yes, does court examine?: Resolution only filed in court all? (No review) Terms and Facts of Required substantive Required conditions before case conditions procedural validation conditions Argentina Penalty Exemption (Exención Yes Yes No No No No de Pena) Argentina Effective Cooperation Yes Yes No No Yes No Agreement (Acuerdo de Colaboración Eficaz) Australia Plea Agreement No N/A N/A N/A N/A N/A Austria Diversion Yes N/A N/A N/A N/A No Austria Withdrawal from Prosecution No N/A N/A N/A N/A N/A due to Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement No N/A N/A N/A N/A N/A [CGU/AGU] Brazil Leniency Agreement No N/A N/A N/A N/A N/A [Prosecution Service] Canada Plea Agreement Yes Yes No Yes Yes No Canada Remediation Agreement Yes Yes No Yes Yes No Chile Conditional Suspension of Yes Yes No No Yes No Proceedings Chile Expedited Yes Yes Yes No Yes No Procedure/Summary Procedure Czech Republic Agreement on Guilt and Yes Yes No Yes Yes No Punishment (AGP) Estonia Termination for lack of public Yes Yes No Yes Yes No interest Estonia Termination for lack of Yes Yes No Yes Yes No proportionality Estonia Termination for cooperation No N/A N/A N/A N/A N/A

Estonia Alternative proceedings Yes Yes No Yes Yes No

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Country Resolution name Court involved at If yes, does court examine?: Resolution only filed in court all? (No review) Terms and Facts of Required substantive Required conditions before case conditions procedural validation conditions Estonia Summary proceedings Yes Yes No Yes Yes No Estonia Expedited procedure Yes Yes No Yes Yes No France Public Interest Judicial Yes Yes Yes Yes Yes No Agreement (Convention Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur Yes Yes Yes Yes Yes No Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Resolution No N/A N/A N/A N/A N/A Germany Forfeiture Order No N/A N/A N/A N/A N/A Israel Plea Agreement Yes Yes Yes Yes Yes No Italy Patteggiamento Yes Yes No Yes Yes No Japan Agreement Procedure No N/A N/A N/A N/A N/A Latvia Prosecutor's Penal Order No N/A N/A N/A N/A N/A Latvia Plea Agreement Yes Yes Yes Yes Yes No Mexico Conditional Suspension of the Yes Yes Yes Yes Yes No Process Mexico Summary Procedure Yes Yes Yes Yes Yes No Netherlands Transaction No N/A N/A N/A N/A N/A Netherlands Punitive Order No N/A N/A N/A N/A N/A Netherlands Conditional dismissal No N/A N/A N/A N/A N/A Norway Optional Penalty Writ No N/A N/A N/A N/A N/A Slovenia Agreement on the Confession Yes Yes Yes Yes Yes No of Guilt South Africa Plea Agreement Yes Yes No Yes Yes No South Africa Consent Orders Yes Yes No Yes Yes No

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Country Resolution name Court involved at If yes, does court examine?: Resolution only filed in court all? (No review) Terms and Facts of Required substantive Required conditions before case conditions procedural validation conditions Spain Conformidad Yes Yes No No No No Switzerland Accelerated Proceedings/ Yes Yes No Yes Yes No Simplified Procedure Switzerland Summary Punishment Order No N/A N/A N/A N/A N/A United Kingdom Deferred Prosecution Yes Yes Yes Yes Yes No Agreement United Kingdom Plea Agreement Yes Yes Yes Yes Yes No United Kingdom Consent Order for Civil Yes N/A N/A N/A N/A Yes Recovery United Kingdom Administrative Order No N/A N/A N/A N/A N/A United Kingdom Civil Resolution No N/A N/A N/A N/A N/A (Scotland) United States Plea Agreement Yes Yes Yes Yes Yes No United States DPA [DOJ] Yes N/A N/A N/A N/A Yes United States NPA [DOJ] No N/A N/A N/A N/A N/A United States Declination with Disgorgement No N/A N/A N/A N/A N/A of Profits [DOJ] United States Civil Resolutions [SEC] Yes Yes No Yes No No United States Administrative Resolutions No N/A N/A N/A N/A N/A [SEC] United States DPA [SEC] No N/A N/A N/A N/A N/A United States NPA [SEC] No N/A N/A N/A N/A N/A

Source: Answers to Question 37

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Table 55. Extent of judicial oversight over resolution’s terms and conditions (Natural Persons)

Country Resolution name Court involved at all? If yes, does court examine?: Resolution only filed in court (No examination) Terms and Facts of case Required substantive conditions Required procedural conditions before conditions validation Argentina Abbreviated Procedure (Juicio Yes Yes No No Yes No Abreviado) Argentina Cooperation Agreement Yes Yes No No Yes No Australia Plea Agreement No N/A N/A N/A N/A N/A Austria Diversion Yes No No No No No Austria Withdrawal from Prosecution No N/A N/A N/A N/A No due to Cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement Yes Yes No Yes Yes No (Acordo de colaboração premiada) Brazil Conditional Suspension of the Yes Yes Yes Yes Yes No Procedure Canada Alternative Measures No N/A N/A N/A N/A N/A Canada Plea Agreement Yes Yes No Yes Yes No Chile Conditional Suspension of Yes Yes No No Yes No Proceedings Chile Expedited Procedure/Summary Yes Yes Yes Yes Yes No Procedure Colombia Declination with confiscation Yes Yes Yes Yes Yes No (Code of Criminal Procedure art. 324) Colombia Preliminary agreement Yes No No Yes Yes No (Preacuerdo) Costa Rica Declination with Confiscation Yes Yes Yes Yes Yes No Costa Rica Suspension of Proceedings Yes Yes Yes Yes Yes No Costa Rica Shortened proceeding Yes Yes Yes Yes Yes No Czech Republic Agreement on Guilt and Yes Yes No Yes Yes No

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Country Resolution name Court involved at all? If yes, does court examine?: Resolution only filed in court (No examination) Terms and Facts of case Required substantive conditions Required procedural conditions before conditions validation Punishment (AGP) Estonia Termination for lack of public Yes Yes No Yes Yes No interest Estonia Termination for lack of Yes Yes No Yes Yes No proportionality Estonia Termination for cooperation No N/A N/A N/A N/A No Estonia Alternative proceedings Yes Yes No Yes Yes No Estonia Summary proceedings Yes Yes No Yes Yes No Estonia Expedited procedure Yes Yes No Yes Yes No Finland Plea Agreement Yes Yes Yes No Yes No France Guilty Plea (Comparution sur Yes Yes Yes Yes Yes No Reconnaissance Préalable de Culpabilité - CRPC) Germany Section 153a Yes Yes No No No No Germany Negotiated Agreement Yes Yes Yes Yes Yes No Germany Penal Order Yes Yes No No No No Hungary Resolution about the Admission Yes No Yes No Yes No of Guilt Hungary Possibility of Avoidance of No N/A N/A N/A N/A No criminal liability Israel Plea Agreement Yes Yes Yes Yes Yes No Italy Patteggiamento Yes Yes No Yes Yes No Japan Agreement Procedure No N/A N/A N/A N/A N/A Latvia Prosecutor's Penal Order No N/A N/A N/A N/A No Latvia Plea Agreement Yes Yes Yes Yes Yes No Mexico Conditional Suspension of the Yes Yes Yes Yes Yes No Process

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Country Resolution name Court involved at all? If yes, does court examine?: Resolution only filed in court (No examination) Terms and Facts of case Required substantive conditions Required procedural conditions before conditions validation Mexico Summary Procedure Yes Yes Yes Yes Yes No Netherlands Transaction No N/A N/A N/A N/A N/A Netherlands Punitive Order No N/A N/A N/A N/A N/A Netherlands Conditional dismissal No N/A N/A N/A N/A N/A Norway Optional Penalty Writ No N/A N/A N/A N/A No Slovenia Agreement on the Confession Yes Yes Yes Yes Yes No of Guilt South Africa Plea Agreement Yes Yes No Yes Yes No Spain Conformidad Yes Yes No No No No Switzerland Accelerated Proceedings/ Yes Yes No Yes Yes No Simplified Procedure Switzerland Summary Punishment Order No N/A N/A N/A N/A No United Kingdom Plea Agreement Yes Yes Yes Yes Yes No United Kingdom Consent Order for Civil Yes No No No No Yes Recovery United States Plea Agreement Yes Yes Yes Yes Yes No United States DPA [DOJ] Yes No No No No Yes United States NPA [DOJ] No N/A N/A N/A N/A No United States Civil Resolutions [SEC] Yes Yes No Yes No No United States Administrative Resolutions No N/A N/A N/A N/A No [SEC] United States DPA [SEC] No N/A N/A N/A N/A No United States NPA [SEC] No N/A N/A N/A N/A No

Source: Answers to Question 37

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Table 56. If a resolution is reviewed, what grounds could lead a court to invalidate or refuse to validate it (Legal Persons)

Country Resolution name (LP) Are there any Are there any Has a resolution been Additional information mandatory grounds that discretionary grounds that invalidated before in a could lead to could lead to invalidation/ foreign bribery case? invalidation/ refusal? refusal? (Yes/No) Argentina Penalty Exemption (Exención No Yes Yes de Pena) Argentina Effective Cooperation Yes Unknown No Mandatory: The court "will assess the lawfulness of the terms of the Agreement (Acuerdo de agreement and the cooperation offered before deciding whether to approve, Colaboración Eficaz) state any objections to or dismiss it" ( Law 27.401 art. 19) Australia Plea Agreement Unknown Unknown Unknown In certain circumstances, a legal or natural person may apply for leave to change the original plea. Austria Diversion N/A N/A N/A No judicial oversight Austria Withdrawal from Prosecution N/A N/A N/A No judicial oversight due to Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement Yes No No Mandatory: Leniency agreements under Law 12,846/2013 have no [CGU/AGU] judicial oversight. If there is a pending lawsuit affected by the agreement, the judge will verify that the legal requirements and procedures for a settlement were fulfilled. Brazil Leniency Agreement Yes No No Mandatory: Leniency agreements under Law 12,846/2013 have no [Prosecution Service] judicial oversight. If there is a pending lawsuit affected by the agreement, the judge will verify that the legal requirements and procedures for a settlement were fulfilled. Canada Plea Agreement Yes Yes No Mandatory: “…the court must be satisfied that the terms are fair and reasonable and in the public interest. The court must also be satisfied that reasonable efforts were made to take into consideration the impact on victims.” Discretionary: “A Court could also review a breach of a probation order that is the result of a plea agreement.” (Answer to Study Questionnaire) Canada Remediation Agreement Yes Unknown No Mandatory: “The court must, by order, approve the agreement if it is satisfied that:(a) the organization is charged with an offence to which the agreement applies; (b) the agreement is in the public interest; and (c) the terms of the agreement are fair, reasonable and proportionate to the gravity of the offence. The court must also take into consideration the impact on victims.” (Answer to Study Questionnaire) Chile Conditional Suspension of Yes Unknown No Mandatory: Violation of procedural standards, conditions set forth in CCP

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Country Resolution name (LP) Are there any Are there any Has a resolution been Additional information mandatory grounds that discretionary grounds that invalidated before in a could lead to could lead to invalidation/ foreign bribery case? invalidation/ refusal? refusal? (Yes/No) Proceedings art. 237 are not respected (penalty for offence committed is more than three years, recidivism, accused has benefited previously from conditional suspension) Chile Expedited Yes Unknown No Mandatory: Violation of substantial and/or procedural standards,judge can Procedure/Summary accept the demand of complainant (private party) and rule against use of Procedure procedure (CCP art. 410) Czech Republic Agreement on Guilt and Yes Unknown No Mandatory: "The court will not approve the Agreement on Guilt and Punishment (AGP) Punishment, if it is incorrect or inadequate in the view of compliance with the ascertained facts or in the view of the type and term of the proposed punishment or protective measure, or incorrect in the view of the extent and manner of compensation of damage or non-material harm or the surrender of unjust enrichment, or if it finds that the rights of the accused person were seriously breached in the course of negotiating the Agreement on Guilt and Punishment." Estonia Termination for lack of public Yes Yes No interest Estonia Termination for lack of Yes Yes No proportionality Estonia Termination for cooperation Yes Yes No Estonia Alternative proceedings Yes Yes No Estonia Summary proceedings Yes Yes No Estonia Expedited procedure Yes Yes No France Public Interest Judicial Yes Unknown No Mandatory: Non-conformity of the amount of the fine with the limits Agreement (Convention provided for in CCP art. 41-1-2(I)(1), non proportionality of the amount to Judiciaire d’Intérêt Public - the advantages derived from the breaches, violations of procedural CJIP) standards France Guilty Plea (Comparution sur Yes Unknown Unknown Mandatory: No real consent of the accused, incorrect legal qualification of Reconnaissance Préalable de facts, unjustified penalties in the light of the circumstances of the offense Culpabilité - CRPC) and the personality of the offender (CCP art. 495-11) Resolution invalidated Germany Administrative Resolution No No No Germany Forfeiture Order No No No Israel Plea Agreement Unknown Yes No Discretionary: The court evaluates the balance between the specific conviction and sanctions and the public interest.

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Country Resolution name (LP) Are there any Are there any Has a resolution been Additional information mandatory grounds that discretionary grounds that invalidated before in a could lead to could lead to invalidation/ foreign bribery case? invalidation/ refusal? refusal? (Yes/No) Italy Patteggiamento Yes Unknown No Mandatory: "Compliance with legal conditions related to the amount of the sanction (i) the accused's consent, (ii) the lack of correspondence between demand and sanction and (iii) the incorrect qualification of facts." Japan Agreement Procedure N/A N/A N/A Latvia Prosecutor's Penal Order N/A N/A N/A No judicial oversight Latvia Plea Agreement Yes Unknown No Mandatory: "Taking into account the circumstances of the case or if it contradicts the substantial provisions of the Criminal Law, court may return the case to the prosecution." Mexico Conditional Suspension of the Yes No Unknown Process Mexico Summary Procedure Yes No Unknown Netherlands Transaction N/A N/A N/A No judicial oversight Netherlands Punitive order N/A N/A N/A No judicial oversight Netherlands Conditional Dismissal N/A N/A N/A No judicial oversight Norway Optional Penalty Writ N/A N/A N/A No judicial oversight Slovenia Agreement on the Confession Unknown Unknown No [Waiting for input (translated legislation)] of Guilt South Africa Plea Agreement Yes Unknown No Mandatory: "If the court is for the view that the sentence proposed in not just, it shall refuse to validate the plea and sentence agreement." South Africa Consent Orders Unknown Unknown No Spain Conformidad Yes Unknown Unknown Mandatory:Judge must verify the legal qualification of the facts and that the penalty is appropriate according to said qualification, that defendant's consent has been freely given and that he is aware of the consequences. (CCP art. 787(2)) Resolution invalidated Switzerland Accelerated Proceedings/ Yes No No Mandatory: SCPC art. 362 (1): the conduct of accelerated proceedings is Simplified Procedure unlawful and unreasonable; the charges do not correspond to the result of the main hearing and the files; and the requested sanctions is not equitable Switzerland Summary Punishment Order N/A N/A N/A No judicial oversight United Kingdom Deferred Prosecution Yes Yes No Mandatory: "Terms fail to meet the interests of justice or if they are unfair Agreement or unreasonable." Discretionary: If company fails to comply with the terms of the DPA, the prosecutor may apply to the Crown Court to seek a remedy or to have the

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United States DPA [DOJ] N/A N/A N/A Filed with a court as a procedural step only. United States NPA [DOJ] N/A N/A N/A No judicial oversight United States Declination with Disgorgement N/A N/A N/A No judicial oversight of Profits [DOJ] United States Civil Resolutions [SEC] Yes Unknown Unknown Mandatory: Court has to ensure that the agreement is fair, reasonable, and in the public interest. Resolution invalidated United States Administrative Resolutions N/A N/A N/A No judicial oversight [SEC] United States DPA [SEC] N/A N/A N/A No judicial oversight United States NPA [SEC] N/A N/A N/A No judicial oversight

Source: Answers to Questions 38 and 39

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Table 57. If a resolution is reviewed, what grounds could lead a court to invalidate or refuse to validate it (Natural Persons)

Country Resolution name (NP) Are there any Are there any Has a resolution been Additional information mandatory grounds that discretionary grounds invalidated before in a could lead to that could lead to foreign bribery case? invalidation/ refusal? invalidation/ refusal? (Yes/No) Argentina Abbreviated Procedure (Juicio Yes Yes No Mandatory: If it needs more information about the facts, or if it disagrees with Abreviado) the legal classification of the case (CPC article 431bis(3)). "The court cannot reject the resolution if it disagrees with the agreed sentence, or impose a more severe sentence than agreed (CPC article 431bis(5))." Phase 3 para. 80 Argentina Cooperation Agreement Yes Yes No Mandatory: If the judge believes that the offender did not enter voluntarily into the agreement or is not cooperating fully; or if the conditions of section 41 ter of the Criminal Code have not been met (section 10 Law 27.304) (Answer to Study Questionnaire – follow-up clarification) Australia Plea Agreement Unknown Unknown Unknown In certain circumstances, a legal or natural person may apply for leave to change the original plea. Austria Diversion N/A N/A N/A No judicial oversight Austria Withdrawal from Prosecution N/A N/A N/A No judicial oversight due to Cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement Yes Yes No Mandatory: "Review of procedural standards [accused consent, accused is (Acordo de colaboração represented by counsel, accused has been fully informed of rights and premiada) consequences of accepting decision] is mandatory." Discretionary: "[I]t is disputed whether a court can enter into substantive conditions of the resolution, but if that's the case, that would be discretionary." Brazil Conditional Suspension of the Yes Yes Unknown The Court may refuse if there would be no basis to prosecute the matter. Procedure Canada Alternative Measures N/A N/A N/A No judicial oversight Canada Plea Agreement Yes Yes No Mandatory: “…the court must be satisfied that the terms are fair and reasonable and in the public interest. The court must also be satisfied that reasonable efforts were made to take into consideration the impact on victims.” Discretionary: “A Court could also review a breach of a probation order that is the result of a plea agreement.” (Answer to Study Questionnaire) Chile Conditional Suspension of Yes Unknown No Mandatory: Violation of procedural standards, conditions set forth in CCP art. Proceedings 237 are not respected (penalty for offence committed is more than three years, recidivism, accused has benefited previously from conditional suspension)

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Country Resolution name (NP) Are there any Are there any Has a resolution been Additional information mandatory grounds that discretionary grounds invalidated before in a could lead to that could lead to foreign bribery case? invalidation/ refusal? invalidation/ refusal? (Yes/No) Chile Expedited Procedure/Summary Yes Unknown No Mandatory:Violation of substantial and/or procedural standards, judge can Procedure accept the demand of complainant (private party) and rule against use of procedure (CCP art. 410) Colombia Declination with confiscation Yes Unknown No Mandatory: If substantive and procedural legal conditions are not respected. If (Code of Criminal Procedure evidence is insufficient. If Compensation to victim is not enough. art. 324) Colombia Preliminary agreement Yes Unknown No Mandatory: If the agreement did not respect fundamental liberties. If effective (Preacuerdo) reparation to the victim is not enough. Costa Rica Declination with Confiscation Yes No No Mandatory: Resolution must comply with conditions set forth in law Costa Rica Suspension of Proceedings Yes No No Mandatory: As above Costa Rica Shortened proceeding Yes No No Mandatory: As above Czech Republic Agreement on Guilt and Yes Unknown No Mandatory: "The court will not approve the Agreement on Guilt and Punishment (AGP) Punishment, if it is incorrect or inadequate in the view of compliance with the ascertained facts or in the view of the type and term of the proposed punishment or protective measure, or incorrect in the view of the extent and manner of compensation of damage or non-material harm or the surrender of unjust enrichment, or if it finds that the rights of the accused person were seriously breached in the course of negotiating the Agreement on Guilt and Punishment." Estonia Termination for lack of public Yes Yes No Mandatory: Estonia reports that court may refuse to validate resolution if interest unspecified grounds for resolution are not met. Discretionary: Court may also reject resolution if it determines the obligations imposed on accused are "not appropriate". Estonia Termination for lack of Yes Yes No Mandatory: As above proportionality Estonia Termination for cooperation Yes Yes No Mandatory: As above Estonia Alternative proceedings Yes Yes No Mandatory: As above Estonia Summary proceedings Yes Yes No Mandatory: As above Estonia Expedited procedure Yes Yes No Mandatory: As above Finland Plea Agreement Yes Unknown Unknown Mandatory: "The court shall ensure that the case is dealt with appropriately. The proposal for a judgement also includes information on how the bargaining

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Country Resolution name (NP) Are there any Are there any Has a resolution been Additional information mandatory grounds that discretionary grounds invalidated before in a could lead to that could lead to foreign bribery case? invalidation/ refusal? invalidation/ refusal? (Yes/No) process has progressed before the court hearing. The court shall issue a judgement according with the proposal for judgement if: the defendant has made the admission and given the consent; no reasonable doubt remains regarding the voluntary and valid nature of the admission, taking into consideration also the criminal investigation material concerning the case; the court convicts in accordance with the proposal for judgement; and there is otherwise no bar to acceptance of the proposal. See Criminal Procedure Act Chapter 5(b)." Resolution Invalidated France Guilty Plea (Comparution sur Yes Unknown Unknown Mandatory: No real consent of the accused, incorrect legal qualification of facts, Reconnaissance Préalable de unjustified penalties in the light of the circumstances of the offense and the Culpabilité - CRPC) personality of the offender (CCP art. 495-11) Resolution invalidated Germany Section 153a Yes Unknown Unknown Mandatory:"The court can only give its consent to the termination of the criminal proceeding if the imposed conditions and instructions upon the accused are of such nature that the public interest in criminal prosecution is eliminated and the degree of guilt does not present an obstacle." The court then examines, within the scope of its judicial independence, whether the requirements of section 153a CCP have been met. Where the court does not deem the requirements to have been met, it refuses to grant the approval and instead proposes, for example, that public charges be preferred. Resolution invalidated: Refusal to grant approval does occur in practice (see http://www.sueddeutsche.de/news/wirtschaft/boersen---frankfurt-am-main- staatsanwaltschaft-gegen-kengeter-wird-weiter-ermittelt-dpa.urn-newsml-dpa- com-20090101-171023-99-572116). Germany Negotiated Agreement Yes Unknown Unknown Mandatory: CCP art. 257c (4) "The court shall cease to be bound by a negotiated agreement if legal or factually significant circumstances have been overlooked or have arisen and the court therefore becomes convinced that the prospective sentencing range is no longer appropriate to the gravity of the offence or the degree of guilt. The same shall apply if the further conduct of the defendant at the trial does not correspond to that upon which the court’s prediction was based. The defendant’s confession may not be used in such cases." Resolution invalidated Germany Penal Order Yes Unknown Unknown Mandatory: Judge has reservation about deciding the case without a main hearing, the judge wished to deviate from the legal assessment in the application to issue the penal order, or if he wishes to impose legal consequences other

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Country Resolution name (NP) Are there any Are there any Has a resolution been Additional information mandatory grounds that discretionary grounds invalidated before in a could lead to that could lead to foreign bribery case? invalidation/ refusal? invalidation/ refusal? (Yes/No) than those applied for (CCP art. 408) Resolution invalidated Hungary Resolution about the Admission Yes Unknown No Mandatory: "Consent and understanding of the accused; legal representation." of Guilt Hungary Possibility of Avoidance of N/A N/A N/A No judicial oversight criminal liability Israel Plea Agreement Unknown Yes No Discretionary: The court evaluates the balance between the specific conviction and sanctions and the public interest. Italy Patteggiamento Yes Unknown No Mandatory: "Compliance with legal conditions related to the amount of the sanction (i) the accused's consent, (ii) the lack of correspondence between demand and sanction and (iii) the incorrect qualification of facts." Japan Agreement Procedure N/A N/A N/A Latvia Prosecutor's Penal Order N/A N/A N/A No judicial oversight Latvia Plea Agreement Yes Unknown No Mandatory: "Taking into account the circumstances of the case or if it contradicts the substantial provisions of the Criminal Law, court may return the case to the prosecution." Mexico Conditional Suspension of the Yes No Unknown Process Mexico Summary Procedure Yes No Unknown Netherlands Transaction N/A N/A N/A No judicial oversight Netherlands Punitive order N/A N/A N/A No judicial oversight Netherlands Conditional Dismissal N/A N/A N/A No judicial oversight Norway Optional Penalty Writ N/A N/A N/A No judicial oversight Slovenia Agreement on the Confession Unknown Unknown No No judicial oversight. of Guilt South Africa Plea Agreement Yes Unknown No Mandatory: "If the court is for the view that the sentence proposed in not just, it shall refuse to validate the plea and sentence agreement." Spain Conformidad Yes Unknown Unknown Mandatory: Judge must verify the legal qualification of the facts and that the penalty is appropriate according to said qualification, that defendant's consent has been freely given and that he is aware of the consequences. (CCPart.

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United Kingdom Consent Order for Civil N/A N/A N/A Filed with a court as a procedural step only. Recovery United States Plea Agreement Yes Yes Unknown Mandatory: Plea agreement was not made voluntary, with understanding of the nature of the charge and the consequences of the plea, there is no factual basis for the plea. (Federal Rule of Criminal Procedure 11c) Discretionary: Disagreement with the plea agreement and/or sentence, at least if the plea agreement contains an agreement to that effect. United States DPA [DOJ] N/A N/A N/A Filed with a court as a procedural step only. United States NPA [DOJ] N/A N/A N/A No judicial oversight United States Civil Resolutions [SEC] Yes Unknown Unknown Mandatory: "Court has to ensure that the agreement is fair, reasonable, and in the public interest." Resolution Invalidated United States Administrative Resolutions N/A N/A N/A No judicial oversight [SEC] United States DPA [SEC] N/A N/A N/A No judicial oversight United States NPA [SEC] N/A N/A N/A No judicial oversight

Source: Answers to Questions 38 and 39

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Table 58. Consequences of court’s refusal to validate a resolution (Legal Persons)

Austria Diversion N/A N/A N/A N/A N/A No judicial oversight.

Austria Withdrawal from Prosecution N/A N/A N/A N/A N/A No judicial oversight. due to Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement N/A N/A N/A N/A N/A Leniency agreements under Law [CGU/AGU] 12,846/2013 have no judicial oversight. If there is a pending lawsuit affected by the agreement, the judge will verify that the legal requirements and procedures for a settlement were fulfilled. Brazil Leniency Agreement Yes Yes Yes No No "Agreements may be taken to court if [Prosecution Service] they have any kind of criminal clauses. Other than that, leniency agreements under Law 12,846/2013 have no judicial oversight."; Applicable answer "depends on the reasons why the court refuses to validate the resolution." Canada Plea Agreement Yes Yes Yes Yes Yes “In some cases the case would proceed to trial at the prosecutor’s discretion. In the case of a plea agreement, the parties may have the opportunity to review the agreement and resubmit it for court

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Country Resolution name The case has to go for a The parties have Court will review The court can review Parties get second, final chance Additional information full trial to review the second, revised terms and conditions to present deal terms of agreement of resolution resolution approval. In rare case where there is an acceptance of guilt on the part of the accused, the court may overrule the parties and impose its own settlement. ” (Answer to Study Questionnaire) Canada Remediation Agreement Yes Yes Yes Yes Yes “The parties may take the opportunity to review the agreement and resubmit it for court approval. Alternatively, the prosecutor may stay or amend the charge, or proceed to trial in the normal fashion.” (Answer to Study Questionnaire) Chile Conditional Suspension of Yes No No No No Proceedings Chile Expedited Yes No No No No Procedure/Summary Procedure Czech Republic Agreement on Guilt and No No No No No Other: In such a case the court will Punishment (AGP) return the case to pre-trial proceedings. Estonia Termination for lack of public No Yes Yes No No Other: The prosecutor can also decide interest to bring the case to trial, if the pre-trial phase has been completed. Estonia Termination for lack of No Yes Yes No No Other: The prosecutor can also decide proportionality to bring the case to trial, if the pre-trial phase has been completed. Estonia Termination for cooperation No Yes Yes No No Other: The prosecutor can also decide to bring the case to trial, if the pre-trial phase has been completed. Estonia Alternative proceedings No Yes Yes No No

Estonia Summary proceedings No Yes Yes No No

Estonia Expedited procedure No Yes Yes No No

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Israel Plea Agreement Yes No No No No Other: "In a case where the court accepts the admission of guilt but not the agreement regarding sanctions, this results in a conviction and a different verdict, which can be appealed by the parties."; "If the court does not accept the admission of guilt, the case will go to court." Italy Patteggiamento Yes Yes Yes Yes No

Japan Agreement Procedure N/A N/A N/A N/A N/A

Latvia Prosecutor's Penal Order N/A N/A N/A N/A N/A No judicial oversight.

Latvia Plea Agreement No Yes No No No

Mexico Conditional Suspension of Yes Yes Yes Yes No “The appeal is filed by whoever is the Process dissatisfied with the concession, refusal or revocation of the conditional suspension of the process.” Mexico Summary Procedure No No No No No “Once that in the second instance the sentence is confirmed, the latter is definitive and an ordinary appeal is not allowed. Against said resolution can only

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Netherlands Transaction N/A N/A N/A N/A No judicial oversight N/A Netherlands Punitive order N/A N/A N/A N/A No judicial oversight N/A Netherlands Conditional Dismissal N/A N/A N/A N/A No judicial oversight N/A Norway Optional Penalty Writ N/A N/A N/A N/A N/A No judicial oversight.

Slovenia Agreement on the Confession Yes No No No No of Guilt South Africa Plea Agreement Yes Yes No No No "Once rejected, it cannot be re-submitted, and the sentence may either be altered by the parties to such sentence as the presiding officer deem fit or the proceedings must resume their normal course of action." Phase 2 para. 153 South Africa Consent Orders Yes Yes Yes Yes No

Spain Conformidad No Yes Yes No No

Switzerland Accelerated Proceedings/ Yes No No No No Simplified Procedure Switzerland Summary Punishment Order N/A N/A N/A N/A N/A No judicial oversight.

United Kingdom Deferred Prosecution No Yes Yes Yes No Full Trial: The UK reports that the Agreement prosecutor must decide whether or not to proceed with a full trial, if the DPA is refused. United Kingdom Plea Agreement Yes Yes Unknown Unknown Yes Second chance: The UK reports that depending on the circumstances, a court may agree to an adjournment for agreement of facts & plea basis

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United Kingdom Civil Resolution N/A N/A N/A N/A N/A No judicial oversight. (Scotland) United States Plea Agreement Yes Yes Yes Yes No "The parties have to submit a new proposed settlement with settlement terms acceptable to the court." United States DPA [DOJ] N/A N/A N/A N/A N/A No judicial oversight.

United States NPA [DOJ] N/A N/A N/A N/A N/A No judicial oversight.

United States Declination with N/A N/A N/A N/A N/A No judicial oversight. Disgorgement of Profits [DOJ] United States Civil Resolutions [SEC] Yes Yes Yes No No

United States Administrative Resolutions N/A N/A N/A N/A N/A No judicial oversight. [SEC] United States DPA [SEC] N/A N/A N/A N/A N/A No judicial oversight.

United States NPA [SEC] N/A N/A N/A N/A N/A No judicial oversight.

Source: Answers to Question 40

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Table 59. Consequences of court’s refusal to validate a resolution (Natural Persons)

Country Resolution name The case has to The court can The parties have to Parties get second, Court will review second, Additional information go for a full trial review terms and review the terms of final chance to revised agreement conditions of resolution present deal resolution Argentina Abbreviated Procedure (Juicio Yes No No No No Abreviado) Argentina Cooperation Agreement Yes No Yes No No Rejection of the agreement by the court may be appealed by either party (section 10 Law 27.304) Australia Plea Agreement N/A N/A N/A N/A N/A No judicial oversight. Austria Diversion N/A N/A N/A N/A N/A No judicial oversight. Austria Withdrawal from Prosecution N/A N/A N/A N/A N/A No judicial oversight. due to Cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement (Acordo No Yes Yes No Yes de colaboração premiada) Brazil Conditional Suspension of the Yes No No No No Procedure Canada Alternative Measures N/A N/A N/A N/A N/A No judicial oversight. Canada Plea Agreement Yes Yes Yes Yes Yes “In some cases the case would proceed to trial at the prosecutor’s discretion. In the case of a plea agreement, the parties may have the opportunity to review the agreement and resubmit it for court approval. In rare case where there is an acceptance of guilt on the part of the accused, the court may overrule the parties and impose its own settlement. ” (Answer to Study Questionnaire) Chile Conditional Suspension of Yes No No No No Proceedings Chile Expedited Procedure/Summary Yes No No No No Procedure Colombia Declination with confiscation Unknown Unknown Unknown Unknown Unknown (Code of Criminal Procedure art. 324) Colombia Preliminary agreement Unknown Unknown Unknown Unknown Unknown (Preacuerdo)

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Country Resolution name The case has to The court can The parties have to Parties get second, Court will review second, Additional information go for a full trial review terms and review the terms of final chance to revised agreement conditions of resolution present deal resolution Costa Rica Declination with Confiscation Yes Yes No No Yes Costa Rica Suspension of Proceedings Yes Yes No No Yes Costa Rica Shortened proceeding Yes Yes No No Yes Czech Republic Agreement on Guilt and No No No No No Other: "In such a case the court will return the Punishment (AGP) case to pre-trial proceedings." Estonia Termination for lack of public No No Yes No Yes Other: The prosecutor can also decide to bring the interest case to trial, if the pre-trial phase has been completed. Estonia Termination for lack of No No Yes No Yes Other: As above proportionality Estonia Termination for cooperation No No Yes No Yes Other: As above Estonia Alternative proceedings No No Yes No Yes Other: As above Estonia Summary proceedings No No Yes No Yes Other: As above Estonia Expedited procedure No No Yes No Yes Other: As above Finland Plea Agreement No No No No No Other: If the court does not issue the judgement the case is withdrawn (Criminal Procedure Act Chapter 5(b) section 5(1)). However, it seems that there could be another attempt at a criminal trial if additional evidence is found ( see Criminal Procedure Act Chapter 5(b) section 5(2)). France Guilty Plea (Comparution sur Yes No No No No "[E]xcept in case of a new element" CCP art. 495- Reconnaissance Préalable de 12 Culpabilité - CRPC) Germany Section 153a No No No No No Other: "If the requirements set forth in section 153a CCP are not met (i.e. if the degree of guilt precludes the termination of proceedings and/or the application of conditions and instructions cannot eliminate the public interest in criminal prosecution), then the public prosecutor's office shall prefer charges or apply for the issuance of a penal order." Phase 4 questionnaire p. 53

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Country Resolution name The case has to The court can The parties have to Parties get second, Court will review second, Additional information go for a full trial review terms and review the terms of final chance to revised agreement conditions of resolution present deal resolution Germany Negotiated Agreement No Yes Yes No No Germany Penal Order Yes No No No No Other: If the judge does not consider that there are sufficient grounds for suspecting the indicted accused, he refuses to issue a penal order. (CCP art. 408 (2)) Hungary Resolution about the Admission Yes No No No No of Guilt Hungary Possibility of Avoidance of N/A N/A N/A N/A N/A No judicial oversight. criminal liability Israel Plea Agreement Yes No No No No Other: "In a case where the court accepts the admission of guilt but not the agreement regarding sanctions, this results in a conviction and a different verdict, which can be appealed by the parties."; "If the court does not accept the admission of guilt, the case will go to court." Italy Patteggiamento Yes Yes Yes No Yes Japan Agreement Procedure N/A N/A N/A N/A N/A Latvia Prosecutor's Penal Order N/A N/A N/A N/A N/A No judicial oversight. Latvia Plea Agreement No No Yes No No Mexico Conditional Suspension of the Yes Yes Yes No No “The appeal is filed by whoever is dissatisfied with Process the concession, refusal or revocation of the conditional suspension of the process.” Mexico Summary Procedure No No No No No “Once that in the second instance the sentence is confirmed, the latter is definitive and an ordinary appeal is not allowed. Against said resolution can only be imposed an amparo proceeding.” Netherlands Transaction N/A N/A N/A N/A No judicial oversight N/A Netherlands Punitive order N/A N/A N/A N/A No judicial oversight N/A Netherlands Conditional Dismissal N/A N/A N/A N/A No judicial oversight N/A Norway Optional Penalty Writ N/A N/A N/A N/A N/A No judicial oversight.

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United States Civil Resolutions [SEC] Yes No Yes No Yes United States Administrative Resolutions N/A N/A N/A N/A N/A No judicial oversight. [SEC] United States DPA [SEC] N/A N/A N/A N/A N/A No judicial oversight. United States NPA [SEC] N/A N/A N/A N/A N/A No judicial oversight.

Source: Answers to Question 40

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Table 60. Authority determining compliance with terms of resolution (Legal Persons)

Country Resolution name (LP) Prosecution Authority Agency acting as Court Agency acting as Mixed Additional information law enforcement administrative body court Argentina Penalty Exemption N/A N/A N/A N/A N/A “Control is only ex ante” (Answer to Study Questionnaire – (Exención de Pena) follow-up clarification) Argentina Effective Cooperation Yes No Yes No Yes Agreement (Acuerdo de Colaboración Eficaz) Australia Plea Agreement N/A N/A N/A N/A N/A Austria Diversion Yes No Yes No Yes "It depends whether the diversional measures were applied by the public prosecutor (no indictment) or later by the court (after indictment). (See VbVG para. 19(2) referring to CCP 199)." Austria Withdrawal from Prosecution Yes No Yes No Yes "It depends whether the diversional measures were applied by due to Cooperation with the the public prosecutor (no indictment) or later by the court (after Public Prosecutor's Office indictment). (See CCP para. 209a referring to CCP 199) ." Brazil Leniency Agreement No Yes No No No "Agreements carried out by the Office of the Comptroller [CGU/AGU] General are monitored by CGU’s Auditors. Monitoring of implementation/ development of compliance programs can be systematically carried out for up to 3 years, though it can be verified until the agreement if fully implemented. The legal persons’ ability to pay is monitored during the whole payment period, since the period can be reduced according to possibilities verified." Brazil Leniency Agreement Yes No No No No [Prosecution Service] Canada Plea Agreement No No Yes No No Canada Remediation Agreement No No Yes No No Chile Conditional Suspension of No No Yes No No Proceedings Chile Expedited N/A N/A N/A N/A N/A Procedure/Summary Procedure Czech Republic Agreement on Guilt and No No Yes No No Punishment (AGP)

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Country Resolution name (LP) Prosecution Authority Agency acting as Court Agency acting as Mixed Additional information law enforcement administrative body court Estonia Termination for lack of public Yes No No No No interest Estonia Termination for lack of Yes No No No No proportionality Estonia Termination for cooperation Yes No No No No

Estonia Alternative proceedings Unknown Unknown Unknown Unknown Unknown

Estonia Summary proceedings Unknown Unknown Unknown Unknown Unknown

Estonia Expedited procedure Unknown Unknown Unknown Unknown Unknown France Public Interest Judicial Yes Yes No No Yes Agreement (Convention Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur N/A N/A N/A N/A N/A Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Resolution N/A N/A N/A N/A N/A Germany Forfeiture Order N/A N/A N/A N/A N/A Israel Plea Agreement Yes No Yes No Yes "When the terms are defined as a prerequisite to bringing the resolution before the court, the prosecution is responsible for determining whether or not the suspect has complied. Alternatively, when the terms cannot be completely filled prior to the court's approval and verdict, the prosecution would bring a claim before the court regarding the failure to comply, and the court has the authority to approve." Italy Patteggiamento N/A N/A N/A N/A N/A "Control is only ex ante." Settlements consist in a reduction of sanctions plus other benefits; they do not regulate any future behaviour of the accused. Japan Agreement Procedure Yes No Yes No Yes “Prosecutor may invalidate the Agreement where: (i) the suspect/defendant breaches the agreement; (ii) statements made by the suspect/defendant during the consultation before the Agreement turn out to be false; (iii) statements made by the suspect/defendant based on the Agreement turn out to be

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Country Resolution name (LP) Prosecution Authority Agency acting as Court Agency acting as Mixed Additional information law enforcement administrative body court false; and (iv) evidence submitted by the suspect/defendant based on the Agreement turn out to be counterfieted or altered. For example, prosecutor may invalidate the agreement for suspension of indictment if one of the (i)-(iv) above is found. When prosecutor indicts the suspect after invalidating the agreement committing to suspension of the indictment, the suspect may assert at the trial that he/she has not breached the agreement, and that the indictment is invalid because the prosecutor's coduct is unlawful. In this case, the court shall decide on whether the suspect/defendant violated the Agreement unlawfully. If the court finds that the prosecutor indicted the suspect violaing the Agreement, the indictment will be dismissed.” (Answer to Study Questionnaire – Question 35) Latvia Prosecutor's Penal Order Yes No Yes No Yes Latvia Plea Agreement No No Yes No No Mexico Conditional Suspension of No No Yes No No the Process Mexico Summary Procedure Yes No Yes No No Netherlands Transaction Yes No No No No Netherlands Punitive Order Yes No No No No Netherlands Conditional Dismissal Yes No No No No Norway Optional Penalty Writ N/A N/A N/A N/A N/A "The National Collection Agency is responsible for following up on pecuniary sanctions. Other terms are not relevant." Slovenia Agreement on the No No Yes No No Confession of Guilt South Africa Plea Agreement N/A N/A N/A N/A N/A South Africa Consent Orders No Yes No No No Spain Conformidad No No Yes No No

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Country Resolution name (LP) Prosecution Authority Agency acting as Court Agency acting as Mixed Additional information law enforcement administrative body court Switzerland Accelerated Proceedings/ N/A N/A N/A N/A N/A Simplified Procedure Switzerland Summary Punishment Order N/A N/A N/A N/A N/A United Kingdom Deferred Prosecution No No Yes No No Agreement United Kingdom Plea Agreement N/A N/A N/A N/A N/A

United Kingdom Consent Order for Civil N/A N/A N/A N/A N/A Recovery United Kingdom Administrative Order N/A N/A N/A N/A N/A Only financial penalties can be imposed. No need to control a posteriori. United Kingdom Civil Resolution N/A N/A N/A N/A N/A Only disgorgement of profits is imposed. No need to control a (Scotland) posteriori. United States Plea Agreement Yes No Yes No Yes

United States DPA [DOJ] Yes No Yes No Yes

United States NPA [DOJ] Yes No Yes No Yes United States Declination with N/A N/A N/A N/A N/A Only disgorgement of profits is imposed. No need to control a Disgorgement of Profits posteriori. [DOJ] United States Civil Resolutions [SEC] No Yes Yes No No

United States Administrative Resolutions No No Yes Yes No [SEC] United States DPA [SEC] No Yes Yes Yes No

United States NPA [SEC] No Yes Yes Yes No

Source: Answers to Question 32

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Table 61. Authority determining compliance with terms of resolution (Natural Persons)

Country Resolution name Prosecution Authority Agency acting as Court Agency acting as Mixed Additional information law enforcement administrative body court Argentina Abbreviated Procedure (Juicio N/A N/A N/A N/A N/A “Control is only ex ante” (Answer to Study Questionnaire Abreviado) – follow-up clarification) Argentina Cooperation Agreement Yes No Yes No Yes Australia Plea Agreement N/A N/A N/A N/A N/A Austria Diversion Yes No Yes No Yes "It depends whether the diversional measures were applied by the public prosecutor (no indictment) or later by the court (after indictment)." (See CCP para. 199) Austria Withdrawal from Prosecution Yes No Yes No Yes "It depends whether the diversional measures were due to Cooperation with the applied by the public prosecutor (no indictment) or later Public Prosecutor's Office by the court (after indictment). (See CCP para. 209a referring to CCP 199) ." Brazil Cooperation Agreement Yes No Yes No Yes (Acordo de colaboração premiada) Brazil Conditional Suspension of the Yes No Yes No Yes Procedure Canada Alternative Measures Yes No No No No Canada Plea Agreement No No Yes No No Chile Conditional Suspension of No No Yes No No Proceedings Chile Expedited N/A N/A N/A N/A N/A Procedure/Summary Procedure Colombia Declination with confiscation Yes No No No No (Code of Criminal Procedure art. 324) Colombia Preliminary agreement Yes No No No No (Preacuerdo) Costa Rica Declination with Confiscation No No Yes No No Costa Rica Suspension of Proceedings No No Yes No No

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Country Resolution name Prosecution Authority Agency acting as Court Agency acting as Mixed Additional information law enforcement administrative body court Costa Rica Shortened proceeding No No Yes No No Czech Republic Agreement on Guilt and No No Yes No No Punishment (AGP) Estonia Termination for lack of public Yes No No No No interest Estonia Termination for lack of Yes No No No No proportionality Estonia Termination for cooperation Yes No No No No

Estonia Alternative proceedings Unknown Unknown Unknown Unknown Unknown

Estonia Summary proceedings Unknown Unknown Unknown Unknown Unknown

Estonia Expedited procedure Unknown Unknown Unknown Unknown Unknown

Finland Plea Agreement N/A N/A N/A N/A N/A

France Guilty Plea (Comparution sur N/A N/A N/A N/A N/A Reconnaissance Préalable de Culpabilité - CRPC) Germany Section 153a Yes No Yes No Yes "The public prosecution office monitors compliance with the conditions imposed. The accused must demonstrate compliance, in particular by submitting written evidence of compliance for inclusion in the files. If the accused has already been indicted, the court may, with the consent of both the public prosecution office and the defendant, provisionally discontinue the proceedings and, upon compliance with the conditions imposed, terminate the proceedings with final effect." Germany Negotiated Agreement N/A N/A N/A N/A N/A

Germany Penal Order N/A N/A N/A N/A N/A Hungary Resolution about the No No Yes No No Admission of Guilt Hungary Possibility of Avoidance of Yes No No No No This procedure imposes confiscation and compensation criminal liability charges, and obligations to co-operate are imposed. Israel Plea Agreement Yes No Yes No Yes "When the terms are defined as a prerequisite to bringing the resolution before the court, the prosecution

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Country Resolution name Prosecution Authority Agency acting as Court Agency acting as Mixed Additional information law enforcement administrative body court is responsible for determining whether or not the suspect has complied. Alternatively, when the terms cannot be completely filled prior to the court's approval and verdict, the prosecution would bring a claim before the court regarding the failure to comply, and the court has the authority to approve." Italy Patteggiamento N/A N/A N/A N/A N/A "Control is only ex ante." Settlements consist in a reduction of sanctions plus other benefits; they do not regulate any future behaviour of the accused. Japan Agreement Procedure Yes No Yes No Yes “Prosecutor may invalidate the Agreement where: (i) the suspect/defendant breaches the agreement; (ii) statements made by the suspect/defendant during the consultation before the Agreement turn out to be false; (iii) statements made by the suspect/defendant based on the Agreement turn out to be false; and (iv) evidence submitted by the suspect/defendant based on the Agreement turn out to be counterfieted or altered. For example, prosecutor may invalidate the agreement for suspension of indictment if one of the (i)-(iv) above is found. When prosecutor indicts the suspect after invalidating the agreement committing to suspension of the indictment, the suspect may assert at the trial that he/she has not breached the agreement, and that the indictment is invalid because the prosecutor's coduct is unlawful. In this case, the court shall decide on whether the suspect/defendant violated the Agreement unlawfully. If the court finds that the prosecutor indicted the suspect violaing the Agreement, the indictment will be dismissed.” (Answer to Study Questionnaire – Question 35) Latvia Prosecutor's Penal Order Yes No Yes No Yes Latvia Plea agreement No No Yes No No Mexico Conditional Suspension of the No No Yes No No Process Mexico Summary Procedure Yes No Yes No No

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Country Resolution name Prosecution Authority Agency acting as Court Agency acting as Mixed Additional information law enforcement administrative body court Netherlands Transaction Yes No No No No Netherlands Punitive Order Yes No No No No Netherlands Conditional dismissal Yes No No No No Norway Optional Penalty Writ N/A N/A N/A N/A N/A "The National Collection Agency is responsible for following up on pecuniary sanctions. Other terms are not relevant." Slovenia Agreement on the Confession No No Yes No No of Guilt South Africa Plea Agreement N/A N/A N/A N/A N/A Spain Conformidad No No Yes No No Switzerland Accelerated Proceedings/ N/A Yes N/A N/A No In case of a custodial sentence, conduct orders may be Simplified Procedure imposed on the offender for the duration of the probationary period (SCC art. 94). Switzerland Summary Punishment Order N/A Yes N/A N/A No In case of a custodial sentence, conduct orders may be imposed on the offender for the duration of the probationary period (SCC art. 94). United Kingdom Plea Agreement N/A Yes Yes N/A Yes Agency: The Probation Service can exercise control if sentence is continued after the end of custodial term. United Kingdom Consent Order for Civil N/A N/A N/A N/A N/A Recovery United States Plea Agreement Yes No Yes No Yes

United States DPA [DOJ] Yes No Yes No Yes

United States NPA [DOJ] Yes No Yes No Yes

United States Civil Resolutions [SEC] No Yes Yes No Yes

United States Administrative Resolutions No No Yes Yes Yes [SEC] United States DPA [SEC] No Yes Yes Yes Yes

United States NPA [SEC] No Yes Yes Yes Yes

Source: Answers to Question 32

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Table 62. If the terms of a resolution are not properly respected, can it be repealed? (Legal Persons)

Country Resolution name Can resolution be If answer is "yes" - repeal of resolution Additional information repealed? (Yes/No) leads to indictment/prosecution of accused: (Automatically/ At discretion of prosecution or other law enforcement authority/ Does not lead to indictment or prosecution) Argentina Penalty Exemption No N/A “Control is only ex ante” (Answer to Study Questionnaire – follow-up clarification) (Exención de Pena) Argentina Effective Cooperation Yes Automatic "If the authenticity and usefulness [of the information provided by the legal entity in Agreement (Acuerdo de compliance with the effective cooperation agreement] is confirmed, the sentence shall Colaboración Eficaz) comply with the requirements set forth in the agreement, and no other sanction may be imposed. Otherwise, the judges shall nullify the agreement and the proceedings will continue in accordance with the general rules." see Law 27.401 art. 21 (unofficial translation) Note: Either the Court or Prosecution can make this determination Australia Plea Agreement N/A N/A

Austria Diversion Yes Discretionary The resolution can be repealed under the circumstances provided for in CCP, para. 205. If the accused does not comply with the terms of the resolution, for instance if they do not pay fully and in time the amount of money, the prosecutor can continue the criminal proceedings. However, the prosecutor may refrain in consideration of special circumstances (for instance, if demanding to fulfil a certain obligation would cause undue hardship). (Answer to Study Questionnaire – follow-up clarification) Austria Withdrawal from Prosecution Yes Discretionary CCP para. 209a(5) "If 1. The obligation to cooperate in the investigation has been due to Cooperation with the violated or 2. the documents and information provided were incorrect, did not make a Public Prosecutor's Office material contribution within the meaning of paragraph (1), or were merely given to disguise one's own leading activity in a conspiracy, association or organization referred to in paragraph (1) (3), may the persecution provided under paragraph 4 be resumed, unless the public prosecutor has not made the orders necessary for readmission within a period of fourteen days from the date of service of the decision terminating the proceedings […]." Brazil Leniency Agreement Yes Automatic [CGU/AGU] Brazil Leniency Agreement Yes Automatic [Prosecution Service] Canada Plea Agreement Unknown N/A

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Country Resolution name Can resolution be If answer is "yes" - repeal of resolution Additional information repealed? (Yes/No) leads to indictment/prosecution of accused: (Automatically/ At discretion of prosecution or other law enforcement authority/ Does not lead to indictment or prosecution) Canada Remediation Agreement Yes Discretionary “Remediation Orders: 715.39 (1) On application by the prosecutor, the court must, by order, terminate the agreement if it is satisfied that the organization has breached a term of the agreement. Recommencement of proceedings (2) As soon as the order is made, proceedings stayed in accordance with subsection 715.37(7) may be recommenced, without a new information or a new indictment, as the case may be, by the prosecutor giving notice of the recommencement to the clerk of the court in which the stay of the proceedings was entered.” (Answer to Study Questionnaire) Chile Conditional Suspension of Yes Automatic Column C: Prosecutor or victim need to request the revocation of the conditional Proceedings suspension (CCP art. 239) Chile Expedited No N/A Only ex ante control. Procedure/Summary Procedure Czech Republic Agreement on Guilt and No N/A Punishment (AGP) Estonia Termination for lack of public Yes Discretionary interest Estonia Termination for lack of Yes Discretionary proportionality Estonia Termination for cooperation Yes Discretionary

Estonia Alternative proceedings Unknown Unknown

Estonia Summary proceedings Unknown Unknown

Estonia Expedited procedure Unknown Unknown

France Public Interest Judicial Yes Automatic The law provides that repeal of resolution leads automatically to prosecution "except if Agreement (Convention there are new elements" (CCP art. 41-1-2 (III)) Judiciaire d’Intérêt Public -

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France Guilty Plea (Comparution sur No N/A Only ex ante control. Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Resolution No N/A Germany Forfeiture Order No N/A Israel Plea Agreement Yes Discretionary "This depends on the content of the agreement. If the agreement requires the suspect to comply with terms as a prerequisite to submitting the resolution for court approval, the prosecution will determine whether or not to prosecute depending on the circumstances. If the agreement was approved by court, and a verdict was issued, the prosecution could bring a claim before the court to repeal the agreement or to alter it, depending on the specific circumstances." Italy Patteggiamento No N/A "Only ex ante control."

Japan Agreement Procedure Yes Discretionary “Prosecutor may invalidate the Agreement where: (i) the suspect/defendant breaches the agreement; (ii) statements made by the suspect/defendant during the consultation before the Agreement turn out to be false; (iii) statements made by the suspect/defendant based on the Agreement turn out to be false; and (iv) evidence submitted by the suspect/defendant based on the Agreement turn out to be counterfieted or altered. For example, prosecutor may invalidate the agreement for suspension of indictment if one of the (i)-(iv) above is found. When prosecutor indicts the suspect after invalidating the agreement committing to suspension of the indictment, the suspect may assert at the trial that he/she has not breached the agreement, and that the indictment is invalid because the prosecutor's coduct is unlawful. (…)” (Answer to Study Questionnaire – Question 35) Latvia Prosecutor's Penal Order Yes Discretionary "According to section 423(2) of the Criminal Procedure Law if a person has agreed to a penal order, yet does not execute such punishment, the authority responsible for the execution of the punishment shall propose, in accordance with the procedures laid down in this Law, a matter regarding the replacement of the punishment in accordance with procedures provided for by law."

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Mexico Conditional Suspension of Yes Discretionnary “In case the terms of the conditional suspension of the process are not met, a judge the Process decides in a hearing if the ordinary procedure is to be continued.” Mexico Summary Procedure No N/A

Netherlands Transaction Yes Discretionary

Netherlands Punitive Order Yes Discretionary "If the conditions are not met the prosecutor can decide (and normally will decide) to prosecute the defendant and go to court." However, see also answer provided to question 6 " The prosecutor has the authority to find the accused guilty of a crime, and impose a punishment, ranging from a fine to community sentence or a restraining order. No judge is involved, and if the accused does not ‘appeal’ within fourteen days, the punitive order becomes executable and the accused receives a criminal record equal to a criminal conviction by a judge in a criminal trial." Netherlands Conditional dismissal Yes Discretionary "If the conditions of the settlement are not met the prosecutor can decide (and normally will decide) to prosecute the defendand and go to court." Norway Optional Penalty Writ No N/A "The National Collection Agency is responsible for following up on pecuniary sanctions. Other terms are not relevant." Slovenia Agreement on the Yes Automatic Confession of Guilt South Africa Plea Agreement No N/A Only ex ante control.

South Africa Consent Orders Yes Discretionary

Spain Conformidad No N/A

Switzerland Accelerated Proceedings/ No N/A Only ex ante control. Simplified Procedure Switzerland Summary Punishment Order No N/A Only ex ante control.

United Kingdom Deferred Prosecution Yes Discretionary "Gravity of the breach. Before re-opening proceedings, the prosecutor must be Agreement satisfied that the Full Code Test under the Code for Crown Prosecutors is met in relation to each charge. The court will have been informed at the final hearing if the

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United Kingdom Consent Order for Civil Yes Discretionary "There are no sanctions for the company if it fails to comply with these voluntary Recovery undertakings. The Director of the SFO, however, indicated that the SFO could re- open its investigation." Phase 2 bis para.91 United Kingdom Administrative Order No N/A Only financial penalties can be imposed.

United Kingdom Civil Resolution No N/A Only disgorgement of profits is imposed. (Scotland) United States Plea Agreement No N/A

United States DPA [DOJ] Yes Discretionary "Same factors that would always factor into whether to prosecute, including the ability to prove the case beyond a reasonable doubt." United States NPA [DOJ] Yes Discretionary As above

United States Declination with Yes Discretionary Disgorgement of Profits [DOJ] United States Civil Resolutions [SEC] Yes Discretionary

United States Administrative Resolutions Yes Discretionary [SEC] United States DPA [SEC] Yes Discretionary

United States NPA [SEC] Yes Discretionary

Source: Answers to Questions 33 and 34

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Table 63. If the terms of a resolution are not properly respected, can it be repealed? (Natural Persons)

Country Resolution name Yes/No If answer is "yes" - repeal of resolution leads Additional information to indictment/prosecution of accused: (Automatic/Discretionary/ Does not lead to indictment or prosecution) Argentina Abbreviated Procedure (Juicio No N/A “Control is only ex ante” (Answer to Study Questionnaire – follow-up clarification) Abreviado) Argentina Cooperation Agreement Yes Automatic "Within a maximum term of one (1) year, the judge or prosecutor shall control compliance with the obligations undertaken by the repentant offender under the agreement, especially the truthfulness and usefulness, either in full or in part, of the information supplied. During such term, the statute of limitations on the criminal action shall be suspended". Law on Repentant Offenders, section 13. Australia Plea Agreement N/A N/A Austria Diversion Yes Discretionary Austria Withdrawal from Prosecution Yes Discretionary due to Cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement Yes Discretionary "The repeal of a resolution with a NP will lead to serving the full penalty. Prosecution (Acordo de colaboração for other crimes may resume as well." premiada) Brazil Conditional Suspension of the Yes Automatic Procedure Canada Alternative Measures Yes Discretionary “If the offender fails to complete the alternative measure, criminal proceedings should ordinarily be continued. However, before doing so, Crown counsel should determine why the measure was not completed and determine whether it could be completed. Crown counsel should assess the appropriateness of proceeding with a prosecution in light of those facts, as exceptional circumstances may exist that would make proceeding against the offender unfair.” (Answer to Study Questoinnaire) Canada Plea Agreement Unknown N/A Chile Conditional Suspension of Yes Discretionary Column C: Prosecutor or victim need to request the revocation of the conditional Proceedings suspension (CCP art. 239); Chile Expedited N/A N/A Only ex ante control. Procedure/Summary Procedure Colombia Declination with confiscation Yes Automatic (Code of Criminal Procedure art. 324)

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Country Resolution name Yes/No If answer is "yes" - repeal of resolution leads Additional information to indictment/prosecution of accused: (Automatic/Discretionary/ Does not lead to indictment or prosecution) Colombia Preliminary agreement Yes Automatic (Preacuerdo) Costa Rica Declination with Confiscation Yes Automatic Costa Rica Suspension of Proceedings Yes Automatic Costa Rica Shortened proceeding Yes Automatic Czech Republic Agreement on Guilt and No N/A Punishment (AGP) Estonia Termination for lack of public Yes Discretionary interest Estonia Termination for lack of Yes Discretionary proportionality Estonia Termination for cooperation Yes Discretionary Estonia Alternative proceedings Unknown Unknown Estonia Summary proceedings Unknown Unknown Estonia Expedited procedure Unknown Unknown Finland Plea Agreement No N/A Only ex ante control. France Guilty Plea (Comparution sur No N/A Only ex ante control. Reconnaissance Préalable de Culpabilité - CRPC) Germany Section 153a Yes Discretionary "The main question is whether the investigations offer sufficient reason for preferring public charges." Germany Negotiated Agreement No N/A Only ex ante control. Germany Penal Order Unknown Unknown Hungary Resolution about the Unknown Unknown Admission of Guilt Hungary Possibility of Avoidance of Yes Automatic criminal liability Israel Plea Agreement Yes Discretionary "This depends on the content of the agreement. If the agreement requires the suspect to comply with terms as a prerequisite to submitting the resolution for court approval, the prosecution will determine whether or not to prosecute depending on the circumstances. If the agreement was approved by court, and a verdict was issued, the prosecution could bring a claim before the court to repeal the agreement or to alter it, depending on the specific circumstances."

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Country Resolution name Yes/No If answer is "yes" - repeal of resolution leads Additional information to indictment/prosecution of accused: (Automatic/Discretionary/ Does not lead to indictment or prosecution) Italy Patteggiamento No N/A "Only ex ante control." Japan Agreement Procedure Yes Discretionary “Prosecutor may invalidate the Agreement where: (i) the suspect/defendant breaches the agreement; (ii) statements made by the suspect/defendant during the consultation before the Agreement turn out to be false; (iii) statements made by the suspect/defendant based on the Agreement turn out to be false; and (iv) evidence submitted by the suspect/defendant based on the Agreement turn out to be counterfieted or altered. For example, prosecutor may invalidate the agreement for suspension of indictment if one of the (i)-(iv) above is found. When prosecutor indicts the suspect after invalidating the agreement committing to suspension of the indictment, the suspect may assert at the trial that he/she has not breached the agreement, and that the indictment is invalid because the prosecutor's coduct is unlawful. (…)” (Answer to Study Questionnaire – Question 35) Latvia Prosecutor's Penal Order Yes Discretionary "According to section 423(2) of the Criminal Procedure Law if a person has agreed to a penal order, yet does not execute such punishment, the authority responsible for the execution of the punishment shall propose, in accordance with the procedures laid down in this Law, a matter regarding the replacement of the punishment in accordance with procedures provided for by law." Latvia Plea Agreement N/A N/A Mexico Conditional Suspension of the Yes Discretionnary “In case the terms of the conditional suspension of the process are not met, a judge Process decides in a hearing if the ordinary procedure is to be continued.” Mexico Summary Procedure No N/A Netherlands Transaction Yes Discretionary Netherlands Punitive Order Yes Discretionary "If the conditions are not met the prosecutor can decide (and normally will decide) to prosecute the defendant and go to court." However, see also answer provided to question 6 " The prosecutor has the authority to find the accused guilty of a crime, and impose a punishment, ranging from a fine to community sentence or a restraining order. No judge is involved, and if the accused does not ‘appeal’ within fourteen days, the punitive order becomes executable and the accused receives a criminal record equal to a criminal conviction by a judge in a criminal trial." Netherlands Conditional dismissal Yes Discretionary "If the conditions are not met the prosecutor can decide (and normally will decide) to prosecute the defendand and go to court." Norway Optional Penalty Writ No N/A Slovenia Agreement on the Confession Yes Automatic of Guilt

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Country Resolution name Yes/No If answer is "yes" - repeal of resolution leads Additional information to indictment/prosecution of accused: (Automatic/Discretionary/ Does not lead to indictment or prosecution) South Africa Plea Agreement No N/A Only ex ante control. Spain Conformidad No N/A Switzerland Accelerated Proceedings/ Yes Discretionary If the offender commits a felony or misdemeanour during the probationary period, the Simplified Procedure court shall revoke the suspended sentence if it expects the accused will commit further offences If there is no such expectation, the court shall not revoke suspended sentence. See SCC, art. 46 (1) and (2). Additionally, if the offender fails to comply with the conditions of probation or the any conduct orders, the court or the executive authority may: (a) extend the probationary period by one half; (b) revoke or reorganise the probation; (c) modify or revoke the conduct orders or issue new conduct orders. See SCC art. 95(3) and (4). Switzerland Summary Punishment Order Yes Discretionary If the offender commits a felony or misdemeanour during the probationary period, the court shall revoke the suspended sentence if it expects the accused will commit further offences If there is no such expectation, the court shall not revoke suspended sentence. See SCC, art. 46 (1) and (2). Additionally, if the offender fails to comply with the conditions of probation or the any conduct orders, the court or the executive authority may: (a) extend the probationary period by one half; (b) revoke or reorganise the probation; (c) modify or revoke the conduct orders or issue new conduct orders. See SCC art. 95(3) and (4). United Kingdom Plea Agreement No N/A Only ex ante control. United Kingdom Consent Order for Civil Yes Discretionary "There are no sanctions for the company if it fails to comply with these voluntary Recovery undertakings. The Director of the SFO, however, indicated that the SFO could re-open its investigation." Phase 2 bis para.91 United States Plea Agreement No N/A United States DPA [DOJ] Yes Discretionary "Same factors that would always factor into whether to prosecute, including the ability to prove the case beyond a reasonable doubt." United States NPA [DOJ] Yes Discretionary "Same factors that would always factor into whether to prosecute, including the ability to prove the case beyond a reasonable doubt." United States Civil Resolutions [SEC] Yes Discretionary "Preponderance of the evidence." United States Administrative Resolutions Yes Discretionary "Preponderance of the evidence." [SEC] United States DPA [SEC] Yes Discretionary "Preponderance of the evidence." United States NPA [SEC] Yes Discretionary "Preponderance of the evidence." Source: Answers to Questions 33 and 34

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Table 64. Public availability of resolutions (Legal Persons)

Country Resolution name (LP) Resolution How is it If online, the address Press Additional information made available? release? available?

Argentina Penalty Exemption It depends Online https://www.cij.gov.ar/inicio.html No [Source: Response to the Cross Country tables] (Exención de Pena)

Argentina Effective Cooperation It depends Online https://www.cij.gov.ar/inicio.html No Not as a rule. "It may be published as a whole or partially as part of the agreement." Agreement (Acuerdo de [Source: Response to the Cross Country tables] Colaboración Eficaz) Australia Plea Agreement No N/A N/A No "Concluded resolutions are generally not available, however the charges to which the accused plead guilty following the charge negotiations are, in most cases, a matter of public record." Source: Answer to Questionnaire - Question 42 Austria Diversion No N/A N/A No Austria Withdrawal from No N/A N/A No Prosecution due to Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement It depends Online http://www.portaltransparencia.gov.br/s Yes Agreements will be made public as long as it does not affect the interest of ongoing [CGU/AGU] ancoes/acordos- investigations and civil or administrative measures against others involved.. leniencia?ordenarPor=dataInicioAcord o&direcao=asc Brazil Leniency Agreement Yes Online Unknown Yes Agreements will be made public as long as it does not affect the interest of ongoing [Prosecution Service] investigations. Source: Phase 3 follow-up Report p.32 Canada Plea Agreement Yes Unknown No Canada Remediation Agreement Yes Unknown No Remediation agreements are published, unless it is necessary for the administration of justice not to publish a settlement. (Answer to Study Questionnaire) Chile Conditional Suspension of It depends Unknown N/A No [Please specify where and to whom the resolution would be made available.] Proceedings Chile Expedited Yes Upon N/A No Procedure/Summary request Procedure Czech Agreement on Guilt and No N/A N/A No "The decision to publish AGPs concerning natural and legal persons is Republic Punishment (AGP) discretionary." Source: Phase 4 para. 81 Estonia Termination for lack of No N/A N/A No public interest Estonia Termination for lack of No N/A N/A No proportionality

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Country Resolution name (LP) Resolution How is it If online, the address Press Additional information made available? release? available? Estonia Termination for cooperation No N/A N/A No Estonia Alternative proceedings No N/A N/A No Estonia Summary proceedings No N/A N/A No Estonia Expedited procedure No N/A N/A No France Public Interest Judicial Yes Online https://www.economie.gouv.fr/afa Yes France confirmed in its answers to the Cross-Country tables that a press release is Agreement (Convention issued. (Penal Code art. 41-1-2) Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution No N/A N/A No sur Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Resolution No N/A N/A Yes Germany Forfeiture Order No N/A N/A Yes Israel Plea Agreement Yes Online https://www.gov.il/he/ No "Since the agreement must be approved and decided by the court, the judgement is

Departments/the_judicial_authority available as are all court decisions." Source: Answer to Questionnaire - Question 42. Israel wishes to clarify (response to Cross-Country tables) that the resolution itself is not publicly available but the judgment is. Italy Patteggiamento It depends Only persons N/A No Legislative Decree n. 196/2003 art. 51 (Personal Data Protection Code): "[A]ny with interest entity interested in judgements and other decisions of judicial authorities that have been deposited with the court’s clerk’s office shall have access to them, also by means of the information systems and institutional sites of said authorities on the Internet, in compliance with the respect of personal data guarantees." Japan Agreement Procedure Yes Upon N/A Unknown “[Concluded settlements] can only be viewed and copied at the court where they request were filed” (Answer to Study Questionnaire) Latvia Prosecutor's Penal Order No N/A N/A Yes Latvia Plea Agreement Yes Online https://manas.tiesas.lv/eTiesasMvc/nol Yes emumi Mexico Conditional Suspension of No N/A N/A No the Process Mexico Summary Procedure It depends N/A N/A No “As a penalty is possible to specifically establish the publication of the sentence, in case of legal persons.”

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Country Resolution name (LP) Resolution How is it If online, the address Press Additional information made available? release? available? Netherlands Transaction Yes Online https://www.om.nl Yes "The rules for out-of-court settlements involving a “high level” of financial sanctions are set out in the Directive. These include cases where the “high fixed penalty” exceeds EUR 50 000. In such cases, a press release is mandatory, including information on the offence, the name of the natural and/or legal persons involved, and the amount of the fine." Phase 3 para. 86. In recent cases, the prosecution has made the resolution itslef publicly available on its website. Netherlands Punitive Order Yes Upon N/A Unknown "Article 257h Criminal Procedure Code 2. The public prosecutor shall provide, on request request, a copy of a punitive order to any person other than the suspect or his defence counsel, unless the public prosecutor considers that provision of said copy should be refused, in whole or part, for the protection of the interests of the person against whom the punitive order has been issued or of the third parties whose names are mentioned in the punitive order. In the latter case the public prosecutor may provide an anonymised copy of the punitive order. 3. If a copy or an anonymised copy is not provided within fourteen days, the applicant may file a written complaint with the public prosecutor, who shall promptly bring the written complaint and the case documents to the cognisance of the District Court. In derogation of section 23(4), the participants in the criminal proceedings shall not have the right to inspect the case documents other than to the extent permitted by the District Court." Netherlands Conditional dismissal No N/A N/A Sometimes Norway Optional Penalty Writ Yes Upon N/A Yes Press releases available on Økokrim's website. request Slovenia Agreement on the Yes Only at court N/A No Confession of Guilt South Africa Plea Agreement Yes Only at court N/A No South Africa Consent Orders No N/A N/A No Spain Conformidad Yes Online http://www.poderjudicial.es/search/inde No Anonymised full judgement available online.

xAN.jsp Switzerland Accelerated Proceedings/ Yes Online https://bstger.weblaw.ch/index.php?me Sometimes "Press release will be issued if it is a case of higher public interest." Source: Answer Simplified Procedure thod=news&ul=de to Questionnaire - Question 43 Switzerland Summary Punishment Order Yes Only persons N/A Sometimes CPC art. 69(2): "only accessible to “interested persons”. FCC case law: access to with interest interested persons, where “the requesting party proves an interest in the information which is worthy of protection and no overriding public or private interest precludes the consultation requested”. If this is the case, the orders can be consulted viewed on-site and by request (including the complete order for 30 days after it is adopted).

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Country Resolution name (LP) Resolution How is it If online, the address Press Additional information made available? release? available? United Deferred Prosecution Yes Online https://www.sfo.gov.uk/publications/gui Yes Kingdom Agreement dance-policy-and-protocols/deferred- prosecution-agreements/ United Plea Agreement Yes Upon N/A Yes "Sentencing remarks and judgments are not routinely published and would Kingdom request generally only be available for a significant transcription fee." Source: Phase 4 para.159 United Consent Order for Civil No N/A N/A Yes Kingdom Recovery United Administrative Order Yes Online https://www.fca.org.uk/ (under press Yes Kingdom releases for procedure against specific company) United Civil Resolution Yes Unknown N/A Unknown Kingdom (Scotland) United States Plea Agreement Yes Online https://www.justice.gov/criminal- Yes "In addition to being publicly filed, the DOJ places all of its plea agreements on its fraud/related-enforcement-actions website, unless such agreements were filed confidentially (under seal) to protect the safety of cooperating witnesses or the integrity of the investigation. Once the plea agreement is unsealed, it is then posted on the DOJ’s website." Source: Answer to Questionnaire - Question 42 United States DPA [DOJ] Yes Online https://www.justice.gov/criminal- Yes fraud/related-enforcement-actions United States NPA [DOJ] Yes Online https://www.justice.gov/criminal- Yes fraud/related-enforcement-actions United States Declination with Yes Online https://www.justice.gov/criminal- No Disgorgement of Profits fraud/pilot-program/declinations [DOJ] United States Civil Resolutions [SEC] Yes Online https://www.sec.gov/spotlight/fcpa/fcpa Yes -cases.shtml United States Administrative Resolutions Yes Online https://www.sec.gov/spotlight/fcpa/fcpa Yes [SEC] -cases.shtml United States DPA [SEC] Yes Online https://www.sec.gov/spotlight/fcpa/fcpa Yes -cases.shtml United States NPA [SEC] Yes Online https://www.sec.gov/spotlight/fcpa/fcpa Yes -cases.shtml Source: Answers to Questions 42 and 43

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Table 65. Public availability of resolutions (Natural Persons)

Country Resolution name (NP) Resolution How is it If online, the address Press Additional information made available? release? available? Argentina Abbreviated Procedure No N/A N/A No (Juicio Abreviado) Argentina Cooperation No N/A N/A No Agreement Australia Plea Agreement No N/A N/A No "Concluded resolutions are generally not available, however the charges to which the accused plead guilty following the charge negotiations are, in most cases, a matter of public record." Source: Answer to Questionnaire - Question 42 Austria Diversion No N/A N/A No

Austria Withdrawal from No N/A N/A No Prosecution due to Cooperation with the Public Prosecutor's Office Brazil Cooperation No N/A N/A No Agreements will be made public as long as it does not affect the Agreement (Acordo de interest of ongoing investigations. Source: Phase 3 follow-up Report colaboração premiada) p.34 Brazil Conditional No N/A N/A No Suspension of the Procedure Canada Alternative Measures Yes Unknown N/A No Canada Plea Agreement Yes Unknown N/A No

Chile Conditional Yes Upon request N/A No Suspension of Proceedings Chile Expedited Yes Upon request N/A No Procedure/Summary Procedure Colombia Declination with Yes Upon request N/A No confiscation (Code of Criminal Procedure art.

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Country Resolution name (NP) Resolution How is it If online, the address Press Additional information made available? release? available? 324)

Colombia Preliminary agreement Yes Online Unknown No (Preacuerdo) Costa Rica Declination with Yes Upon request N/A No Confiscation Costa Rica Suspension of Yes Upon request N/A No Proceedings Costa Rica Shortened proceeding Yes Upon request N/A No

Czech Agreement on Guilt No N/A N/A No "The decision to publish AGPs concerning natural and legal persons is Republic and Punishment (AGP) discretionary." Source: Phase 4 para. 81 Estonia Termination for lack of No N/A N/A public interest Estonia Termination for lack of No N/A N/A No proportionality Estonia Termination for No N/A N/A No cooperation Estonia Alternative proceedings No N/A N/A No

Estonia Summary proceedings No N/A N/A No

Estonia Expedited procedure No N/A N/A No

Finland Plea Agreement Yes Upon request N/A No "Finland specified that anyone can ask the court to provide the decision against a small fee and that Finnish media have reported plea bargaining decisions in a number of instances." Phase 4 para. 97 France Guilty Plea No N/A N/A No (Comparution sur Reconnaissance Préalable de Culpabilité - CRPC) Germany Section 153a No N/A N/A Sometimes

Germany Negotiated Agreement No N/A N/A Sometimes

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Country Resolution name (NP) Resolution How is it If online, the address Press Additional information made available? release? available? Germany Penal Order No N/A N/A Unknown

Hungary Resolution about the Yes Only at court N/A No Admission of Guilt Hungary Possibility of No N/A N/A No Avoidance of criminal liability

Israel Plea Agreement Yes Online https://www.gov.il/he/ Departments/the_judicial_authority No "Since the agreement must be approved and decided by the court, the judgement is available as are all court decisions." Source: Answer to Questionnaire - Question 42. Israel wishes to clarify (response to Cross-Country tables) that the resolution itself is not publicly available but the judgment is. Italy Patteggiamento Yes Only persons N/A No Legislative Decree n. 196/2003 art. 51 (Personal Data Protection with interest Code): "[A]ny entity interested in judgements and other decisions of judicial authorities that have been deposited with the court’s clerk’s office shall have access to them, also by means of the information systems and institutional sites of said authorities on the Internet, in compliance with the respect of personal data guarantees." Japan Agreement Procedure Yes Upon request N/A Unknown “[Concluded settlements] can only be viewed and copied at the court where they were filed” (Answer to Study Questionnaire) Latvia Prosecutor's Penal No N/A N/A Yes Order Latvia Plea Agreement Yes Online https://manas.tiesas.lv/eTiesasMvc/nolemumi No

Mexico Conditional No N/A N/A No Suspension of the Process Mexico Summary Procedure No N/A N/A No

Netherlands Transaction Yes Online https://www.om.nl Yes "The rules for out-of-court settlements involving a “high level” of financial sanctions are set out in the Directive. These include cases where the “high fixed penalty” exceeds EUR 50 000. In such cases, a press release is mandatory, including information on the offence, the name of the natural and/or legal persons involved, and the amount of the fine." Phase 3 para.86. In recent cases, the prosecution has made the resolution i publicaly available on its website.

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Country Resolution name (NP) Resolution How is it If online, the address Press Additional information made available? release? available? Netherlands Punitive Order Yes Upon request N/A Unknown "Article 257h Criminal Procedure Code:2. The public prosecutor shall provide, on request, a copy of a punitive order to any person other than the suspect or his defence counsel, unless the public prosecutor considers that provision of said copy should be refused, in whole or part, for the protection of the interests of the person against whom the punitive order has been issued or of the third parties whose names are mentioned in the punitive order. In the latter case the public prosecutor may provide an anonymised copy of the punitive order. 3. If a copy or an anonymised copy is not provided within fourteen days, the applicant may file a written complaint with the public prosecutor, who shall promptly bring the written complaint and the case documents to the cognisance of the District Court. In derogation of section 23(4), the participants in the criminal proceedings shall not have the right to inspect the case documents other than to the extent permitted by the District Court." Netherlands Conditional dismissal No N/A N/A Sometimes

Norway Optional Penalty Writ Yes Upon request N/A Yes Press releases available on Økokrim's website.

Slovenia Agreement on the Yes Only at court N/A No Confession of Guilt South Africa Plea Agreement Yes Only at court N/A No

Spain Conformidad Yes Online http://www.poderjudicial.es/search/indexAN.jsp No Sentences, once anonymized, are publicly available at the CENDOJ. A full judgement (anonymized) is available online (see judgement 3/2017 sent as attachment). However, without having some specific knowledge, it is practically very difficult to find information on plea agreements.

Switzerland Accelerated Yes Online https://bstger.weblaw.ch/index.php?method=news&ul=de Sometimes Proceedings/ Simplified Procedure Switzerland Summary Punishment Yes Only persons N/A Sometimes CPC art. 69(2): "only accessible to “interested persons”. FCC case Order with interest law: access to interested persons, where “the requesting party proves an interest in the information which is worthy of protection and no overriding public or private interest precludes the consultation requested”. If this is the case, the orders can be consulted viewed on-

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Country Resolution name (NP) Resolution How is it If online, the address Press Additional information made available? release? available? site and by request (including the complete order for 30 days after it is adopted). United Plea Agreement Yes Upon request N/A Yes "Sentencing remarks and judgments are not routinely published and Kingdom would generally only be available for a significant transcription fee." Source: Phase 4 para.159 United Consent Order for Civil No N/A N/A Yes Kingdom Recovery United Plea Agreement Yes Online https://www.justice.gov/criminal-fraud/related- Yes "In addition to being publicly filed, the DOJ places all of its plea States enforcement-actions agreements on its website, unless such agreements were filed confidentially (under seal) to protect the safety of cooperating witnesses or the integrity of the investigation. Once the plea agreement is unsealed, it is then posted on the DOJ’s website." Source: Answer to Questionnaire - Question 42 United DPA [DOJ] Yes Online https://www.justice.gov/criminal-fraud/related- Yes

States enforcement-actions United NPA [DOJ] Yes Online https://www.justice.gov/criminal-fraud/related- Yes

States enforcement-actions United Civil Resolutions [SEC] Yes Online https://www.sec.gov/spotlight/fcpa/fcpa-cases.shtml Yes States United Administrative Yes Online https://www.sec.gov/spotlight/fcpa/fcpa-cases.shtml Yes States Resolutions [SEC]

United DPA [SEC] Yes Online https://www.sec.gov/spotlight/fcpa/fcpa-cases.shtml Yes States

United NPA [SEC] Yes Online https://www.sec.gov/spotlight/fcpa/fcpa-cases.shtml Yes States Source: Answers to Questions 42 and 43

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Table 66. What terms / information of the resolution are published? (Legal Persons)

This table should be read in connection with Figure 64. Currently, all countries with resolutions are listed in this table for verification purposes. If in Figure 66, a country was marked as “No”, then all the entries in Figure 66 are marked with “N/A”. Once countries have verified this information, countries with only N/As will ultimately be removed from this table.

Country Resolution name (LP) Offender's name Facts Bribe amount Bribetaker NPs involved Relevant Fines Confiscated Remedial measures details offence(s) sums undertaken Argentina Penalty Exemption (Exención Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown de Pena) Argentina Effective Cooperation Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Agreement (Acuerdo de Colaboración Eficaz) Australia Plea Agreement N/A N/A N/A N/A N/A N/A N/A N/A N/A Austria Diversion N/A N/A N/A N/A N/A N/A N/A N/A N/A Austria Withdrawal from Prosecution N/A N/A N/A N/A N/A N/A N/A N/A N/A due to Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement Yes No Yes No No Yes Yes Yes Yes [CGU/AGU] Brazil Leniency Agreement Yes No No No No Yes Yes No Yes [Prosecution Service] Canada Plea Agreement Yes Yes Yes Yes Yes Yes Yes Yes Yes Canada Remediation Agreement Yes Yes Yes Yes Yes Yes Yes Yes Yes Chile Conditional Suspension of Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Proceedings Chile Expedited Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Procedure/Summary Procedure Czech Republic Agreement on Guilt and N/A N/A N/A N/A N/A N/A N/A N/A N/A Punishment (AGP) Estonia Termination for lack of public N/A N/A N/A N/A N/A N/A N/A N/A N/A interest Estonia Termination for lack of N/A N/A N/A N/A N/A N/A N/A N/A N/A proportionality

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Country Resolution name (LP) Offender's name Facts Bribe amount Bribetaker NPs involved Relevant Fines Confiscated Remedial measures details offence(s) sums undertaken Estonia Termination for cooperation N/A N/A N/A N/A N/A N/A N/A N/A N/A Estonia Alternative proceedings N/A N/A N/A N/A N/A N/A N/A N/A N/A Estonia Summary proceedings N/A N/A N/A N/A N/A N/A N/A N/A N/A Estonia Expedited procedure N/A N/A N/A N/A N/A N/A N/A N/A N/A France Public Interest Judicial Yes Yes Yes Yes No Yes Yes Yes Yes Agreement (Convention Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur N/A N/A N/A N/A N/A N/A N/A N/A N/A Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Resolution Yes Yes No No No Yes Yes Yes Unknown Germany Forfeiture Order Yes Yes No No No Yes Yes Yes Unknown Israel Plea Agreement Yes Yes Yes No No Yes Yes Yes Yes Italy Patteggiamento Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Japan Agreement Procedure N/A N/A N/A N/A N/A N/A N/A N/A N/A Latvia Prosecutor's Penal Order Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Latvia Plea Agreement No Yes Yes Yes No Yes Yes Yes Yes Mexico Conditional Suspension of the N/A N/A N/A N/A N/A N/A N/A N/A N/A Process Mexico Summary Procedure N/A N/A N/A N/A N/A N/A N/A N/A N/A Netherlands Transaction Yes Yes Yes Yes No Yes Yes Yes Yes Netherlands Punitive Order Unknown Yes Yes Yes No Yes Yes Yes Yes Netherlands Conditional dismissal Unknown Yes Yes Yes No Yes Yes Yes Yes Norway Optional Penalty Writ Yes Yes Yes Yes No Yes Yes Yes No

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Country Resolution name (LP) Offender's name Facts Bribe amount Bribetaker NPs involved Relevant Fines Confiscated Remedial measures details offence(s) sums undertaken Slovenia Agreement on the Confession Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown of Guilt South Africa Plea Agreement Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown South Africa Consent Orders N/A N/A N/A N/A N/A N/A N/A N/A N/A Spain Conformidad Yes Yes Yes Yes No Yes Yes No No Switzerland Accelerated Proceedings/ No Yes Yes Yes No Yes Yes Yes Yes Simplified Procedure Switzerland Summary Punishment Order Yes Yes Yes Yes No Yes Yes Yes Yes United Kingdom Deferred Prosecution Yes Yes Yes Yes Yes Yes Yes Yes Yes Agreement United Kingdom Plea Agreement Yes Yes Yes No No No Yes Yes No United Kingdom Consent Order for Civil Yes Yes No No No Yes Yes No No Recovery United Kingdom Administrative Order Yes Yes No No No Yes Yes No Yes United Kingdom Civil Resolution Yes Yes No No No Yes Yes No No (Scotland) United States Plea Agreement Yes Yes Yes Yes Yes Yes Yes Yes Yes United States DPA [DOJ] Yes Yes Yes Yes Yes Yes Yes Yes Yes United States NPA [DOJ] Yes Yes Yes Yes Yes Yes Yes Yes Yes United States Declination with Disgorgement Yes Yes Yes Yes Yes Yes No Yes Yes of Profits [DOJ] United States Civil Resolutions [SEC] Yes Yes Yes Yes Yes Yes Yes Yes Yes United States Administrative Resolutions Yes Yes Yes Yes Yes Yes Yes Yes Yes [SEC] United States DPA [SEC] Yes Yes Yes Yes Yes Yes Yes Yes Yes United States NPA [SEC] Yes Yes Yes Yes Yes Yes Yes Yes Yes

Source: Answers to Question 44

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Table 67. What terms/information of the resolution are published? (Natural Persons)

This table should be read in connection with Figure 65. Currently, all countries with resolutions are listed in this table for verification purposes. If in Figure 67, a country was marked as “No”, then all the entries in Figure 67 are marked with “N/A”. Once countries have verified this information, countries with only N/As will ultimately be removed from this table. Country Resolution name (NP) Offender's name Facts Bribe amount Bribetaker Name LPs Relevant Fine amount Confiscated Remedial details involved offence(s) amount measures undertaken Argentina Abbreviated Procedure (Juicio N/A N/A N/A N/A N/A N/A N/A N/A N/A Abreviado) Argentina Cooperation Agreement N/A N/A N/A N/A N/A N/A N/A N/A N/A Australia Plea Agreement N/A N/A N/A N/A N/A N/A N/A N/A N/A Austria Diversion N/A N/A N/A N/A N/A N/A N/A N/A N/A Austria Withdrawal from Prosecution N/A N/A N/A N/A N/A N/A N/A N/A N/A due to Cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement N/A N/A N/A N/A N/A N/A N/A N/A N/A (Acordo de colaboração premiada) Brazil Conditional Suspension of the N/A N/A N/A N/A N/A N/A N/A N/A N/A Procedure Canada Alternative Measures Yes Yes Yes Yes Yes Yes N/A Yes Yes Canada Plea Agreement Yes Yes Yes Yes Yes Yes Yes Yes Yes Chile Conditional Suspension of Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Proceedings Chile Expedited Procedure/Summary Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Procedure Colombia Declination with confiscation Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown (Code of Criminal Procedure art. 324) Colombia Preliminary agreement Yes Yes No No No Yes Yes No No (Preacuerdo) Costa Rica Declination with Confiscation N/A N/A N/A N/A N/A N/A N/A N/A N/A Costa Rica Suspension of Proceedings N/A N/A N/A N/A N/A N/A N/A N/A N/A

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Country Resolution name (NP) Offender's name Facts Bribe amount Bribetaker Name LPs Relevant Fine amount Confiscated Remedial details involved offence(s) amount measures undertaken Costa Rica Shortened proceeding N/A N/A N/A N/A N/A N/A N/A N/A N/A Czech Republic Agreement on Guilt and N/A N/A N/A N/A N/A N/A N/A N/A N/A Punishment (AGP) Estonia Termination for lack of public N/A N/A N/A N/A N/A N/A N/A N/A N/A interest Estonia Termination for lack of N/A N/A N/A N/A N/A N/A N/A N/A N/A proportionality Estonia Termination for cooperation N/A N/A N/A N/A N/A N/A N/A N/A N/A Estonia Alternative proceedings N/A N/A N/A N/A N/A N/A N/A N/A N/A Estonia Summary proceedings N/A N/A N/A N/A N/A N/A N/A N/A N/A Estonia Expedited procedure N/A N/A N/A N/A N/A N/A N/A N/A N/A Finland Plea Agreement Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown France Guilty Plea (Comparution sur N/A N/A N/A N/A N/A N/A N/A N/A N/A Reconnaissance Préalable de Culpabilité - CRPC) Germany Diversion N/A N/A N/A N/A N/A N/A N/A N/A N/A Germany Negotiated Agreement N/A N/A N/A N/A N/A N/A N/A N/A N/A Germany Penal Order N/A N/A N/A N/A N/A N/A N/A N/A N/A Hungary Resolution about the Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Admission of Guilt Hungary Possibility of Avoidance of N/A N/A N/A N/A N/A N/A N/A N/A N/A criminal liability Israel Plea Agreement Yes Yes Yes Yes Yes Yes Yes Italy Patteggiamento Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Japan Agreement Procedure N/A N/A N/A N/A N/A N/A N/A N/A N/A Latvia Prosecutor's Penal Order Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Latvia Plea Agreement No Yes Yes Yes No Yes Yes Yes Yes Mexico Conditional Suspension of the N/A N/A N/A N/A N/A N/A N/A N/A N/A Process

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Country Resolution name (NP) Offender's name Facts Bribe amount Bribetaker Name LPs Relevant Fine amount Confiscated Remedial details involved offence(s) amount measures undertaken Mexico Summary Procedure N/A N/A N/A N/A N/A N/A N/A N/A N/A Netherlands Transaction Yes Yes Yes Yes No Yes Yes Yes Yes Netherlands Punitive Order Unknown Yes Yes Yes No Yes Yes Yes Yes Netherlands Conditional dismissal Unknown Yes Yes Yes No Yes Yes Yes Yes Norway Optional Penalty Writ Yes Yes Yes Yes No Yes Yes Yes No Slovenia Agreement on the Confession Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown of Guilt South Africa Plea Agreement Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Spain Conformidad No Yes Yes Yes No Yes Yes No No Switzerland Accelerated Proceedings/ No Yes Yes Yes No Yes Yes Yes Yes Simplified Procedure Switzerland Summary Punishment Order Yes Yes Yes Yes Yes Yes Yes Yes Yes United Kingdom Plea Agreement Yes Yes Yes No No No Yes Yes No United Kingdom Consent Order for Civil Yes Yes No No No Yes Yes No No Recovery United States Plea Agreement Yes Yes Yes Yes Yes Yes Yes Yes Yes United States DPA [DOJ] Yes Yes Yes Yes Yes Yes Yes Yes Yes United States NPA [DOJ] Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown United States Civil Resolutions [SEC] Yes Yes Yes Yes Yes Yes Yes Yes Yes United States Administrative Resolutions Yes Yes Yes Yes Yes Yes Yes Yes Yes [SEC] United States DPA [SEC] Yes Yes Yes Yes Yes Yes Yes Yes Yes United States NPA [SEC] Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown Unknown

Source: Answers to Question 44

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Table 68. Impact of resolution on other parties (Legal Persons)

Country Resolution name Can refusal of one defendant to Does a resolution (or resolution proceedings) Can admission of accused person be used against other NP/LP (LP)? accept resolution impact against LP trigger proceedings against NP who resolution process for other allegedly committed underlying offence? -- defendants? Automatically/ Under certain conditions/ No Argentina Penalty Exemption (Exención Unknown Unknown Yes de Pena) Argentina Effective Cooperation No No Yes Agreement (Acuerdo de Colaboración Eficaz) Australia Plea Agreement Unknown No No Austria Diversion No Under certain conditions Yes Austria Withdrawal from Prosecution No Under certain conditions Yes due to Cooperation with the Public Prosecutor's Office Brazil Leniency Agreement No Automatically Yes [CGU/AGU] Brazil Leniency Agreement No Under certain condition Yes [Prosecution Service] Canada Plea Agreement No Under certain conditions Yes Canada Remediation Agreement No Under certain conditions Yes Chile Conditional Suspension of No No No Proceedings Chile Expedited No No No Procedure/Summary Procedure Czech Republic Agreement on Guilt and No Under certain conditions Yes Punishment (AGP) Estonia Termination for lack of public Yes Under certain conditions Yes interest Estonia Termination for lack of Yes Under certain conditions Yes proportionality Estonia Termination for cooperation Yes Under certain conditions Yes Estonia Alternative proceedings Yes Under certain conditions Yes

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Country Resolution name Can refusal of one defendant to Does a resolution (or resolution proceedings) Can admission of accused person be used against other NP/LP (LP)? accept resolution impact against LP trigger proceedings against NP who resolution process for other allegedly committed underlying offence? -- defendants? Automatically/ Under certain conditions/ No Estonia Summary proceedings Yes Under certain conditions Yes Estonia Expedited procedure Yes Under certain conditions Yes France Public Interest Judicial No Under certain conditions No Agreement (Convention Judiciaire d’Intérêt Public - CJIP) France Guilty Plea (Comparution sur No Unknown No Reconnaissance Préalable de Culpabilité - CRPC) Germany Administrative Resolution Unknown Automatically Unknown Germany Forfeiture Order Unknown Automatically Unknown Israel Plea Agreement No No No Italy Patteggiamento No No No Japan Agreement Procedure No Under certain conditions Yes Latvia Prosecutor's Penal Order Yes Under certain conditions Yes Latvia Plea Agreement Yes Under certain conditions Yes Mexico Conditional Suspension of the No No No Process Mexico Summary Procedure No Automatically Yes Netherlands Transaction No Under certain conditions Yes Netherlands Punitive Order No Under certain conditions Yes Netherlands Conditional dismissal No Under certain conditions Yes Norway Optional Penalty Writ No No No Slovenia Agreement on the Confession No Automatically No of Guilt South Africa Plea Agreement No Under certain conditions No South Africa Consent Orders No Unknown No

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Country Resolution name Can refusal of one defendant to Does a resolution (or resolution proceedings) Can admission of accused person be used against other NP/LP (LP)? accept resolution impact against LP trigger proceedings against NP who resolution process for other allegedly committed underlying offence? -- defendants? Automatically/ Under certain conditions/ No Spain Conformidad No Unknown Unknown Switzerland Accelerated Proceedings/ No Under certain conditions Yes Simplified Procedure Switzerland Summary Punishment Order No Under certain conditions Yes United Kingdom Deferred Prosecution No Under certain conditions Yes, subject to evidential requirements and fairness Agreement United Kingdom Plea Agreement Yes Under certain conditions Yes United Kingdom Consent Order for Civil Unknown Unknown Yes Recovery United Kingdom Administrative Order Unknown Unknown Unknown United Kingdom Civil Resolution Unknown Unknown Yes (Scotland) United States Plea Agreement No Under certain conditions Yes United States DPA [DOJ] No Under certain conditions Yes United States NPA [DOJ] No Under certain conditions Yes United States Declination with Disgorgement Unknown Under certain conditions Yes of Profits [DOJ] United States Civil Resolutions [SEC] No Unknown Yes United States Administrative Resolutions No Unknown Yes [SEC] United States DPA [SEC] No Under certain conditions Yes United States NPA [SEC] No Under certain conditions Yes

Source: Answers to Questions 46, 47 and 49

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Table 69. Impact of resolution on other parties (Natural Persons)

Country Resolution name Can refusal of one defendant to Does a resolution (or resolution proceedings) Can admission of accused person be used against other accept resolution impact against NP trigger proceedings against LP who NP/LP? resolution process for other allegedly committed underlying offence? -- defendants? Automatically/ Under certain conditions / No Argentina Abbreviated Procedure (Juicio Yes No No Abreviado) Argentina Cooperation Agreement No No Yes Australia Plea Agreement No No No Austria Diversion No Under certain conditions Yes Austria Withdrawal from Prosecution No Under certain conditions Yes due to Cooperation with the Public Prosecutor's Office Brazil Cooperation Agreement No Under certain conditions No (Acordo de colaboração premiada) Brazil Conditional Suspension of the No No Unknown Procedure Canada Alternative Measures No Under certain conditions Yes Canada Plea Agreement No Under certain conditions Yes Chile Conditional Suspension of No Unknown No Proceedings Chile Expedited Procedure/Summary No Unknown No Procedure Colombia Declination with confiscation No Under certain conditions Yes (Code of Criminal Procedure art. 324) Colombia Preliminary agreement No Under certain conditions Yes (Preacuerdo) Costa Rica Declination with Confiscation Yes Under certain conditions Yes Costa Rica Suspension of Proceedings Yes Under certain conditions Yes Costa Rica Shortened proceeding Yes Under certain conditions Yes Czech Republic Agreement on Guilt and No Under certain conditions Yes Punishment (AGP)

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Country Resolution name Can refusal of one defendant to Does a resolution (or resolution proceedings) Can admission of accused person be used against other accept resolution impact against NP trigger proceedings against LP who NP/LP? resolution process for other allegedly committed underlying offence? -- defendants? Automatically/ Under certain conditions / No Estonia Termination for lack of public Yes Under certain conditions Yes interest Estonia Termination for lack of Yes Under certain conditions Yes proportionality Estonia Termination for cooperation Yes Under certain conditions Yes Estonia Alternative proceedings Yes Under certain conditions Yes Estonia Summary proceedings Yes Under certain conditions Yes Estonia Expedited procedure Yes Under certain conditions Yes Finland Plea Agreement Yes Under certain conditions No France Guilty Plea (Comparution sur Unknown Unknown No Reconnaissance Préalable de Culpabilité - CRPC) Germany Section 153a No Under certain conditions Yes Germany Negotiated Agreement Yes Under certain conditions Yes Germany Penal Order No Under certain conditions Unknown Hungary Resolution about the Admission No Under certain conditions Yes of Guilt Hungary Possibility of Avoidance of No Under certain conditions Yes criminal liability Israel Plea Agreement No No No Italy Patteggiamento No Under certain conditions No Japan Agreement Procedure No Under certain conditions Yes Latvia Prosecutor's Penal Order No Under certain conditions Yes Latvia Plea Agreement Yes Under certain conditions Yes Mexico Conditional Suspension of the No No No Process Mexico Summary Procedure No Automatically Yes Netherlands Transaction No Under certain conditions Yes

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Country Resolution name Can refusal of one defendant to Does a resolution (or resolution proceedings) Can admission of accused person be used against other accept resolution impact against NP trigger proceedings against LP who NP/LP? resolution process for other allegedly committed underlying offence? -- defendants? Automatically/ Under certain conditions / No Netherlands Punitive Order No Under certain conditions Yes Netherlands Conditional dismissal No Under certain conditions Yes Norway Optional Penalty Writ No No No Slovenia Agreement on the Confession No Under certain conditions No of Guilt South Africa Plea Agreement No Under certain conditions No Spain Conformidad Yes Unknown Unknown Switzerland Accelerated Proceedings/ No Under certain conditions Yes Simplified Procedure Switzerland Summary Punishment Order No Under certain conditions Yes United Kingdom Plea Agreement Yes No Yes United Kingdom Consent Order for Civil Unknown Unknown Yes Recovery United States Plea Agreement Yes Under certain conditions Yes United States DPA [DOJ] Yes Under certain conditions Yes United States NPA [DOJ] Yes Under certain conditions Yes United States Civil Resolutions [SEC] No Unknown Yes United States Administrative Resolutions No Unknown Yes [SEC] United States DPA [SEC] Yes Under certain conditions Yes United States NPA [SEC] Yes Under certain conditions Yes

Source: Answers to Questions 46, 47 and 48

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Table 70. Application of double jeopardy/ne bis in idem to domestic resolutions

Country Does a domestic resolution with a Does a domestic resolution with a Additional information NP prevent subsequent LP prevent subsequent investigation/prosecution based investigation/prosecution based on the same facts? (Yes/No) on the same facts? (Yes/No) Argentina Yes Yes

Australia Yes Yes

Austria Yes Yes

Brazil No No

Canada Yes Yes Chile No No

Colombia No No

Costa Rica Yes No

Czech Republic Yes Yes

Estonia Yes Yes NP/LP: Estonia reports that only certain resolutions, which require a court decisoin, will give rise to ne bis in idem considerations. These resolutions are (1) Alternative Proceedings; (2) Summary Proceedings; and (3) Expedited procedure. All result in a criminal conviction. Finland Yes N/A

France Yes Yes

Germany Yes Yes

Hungary Yes N/A NP: Yes, provided that the resolution is equivalent to a court decision or or, even if it results from the prosecutor's decision, it recognises criminal liability and imposes sanctions. (Source: See Answer to Questionnaire - Question 51). Israel Yes Yes

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Japan Yes Yes “The double jeopardy rule would apply if the NP/LP has been convicted and the judicial decision has become final and biding.” (Answer to Study Questionnaire – follow-up clarification) Latvia Yes Yes

Mexico Yes Yes

Netherlands Yes Yes

Norway Yes Yes

Slovenia Yes Yes

South Africa Yes Yes

Spain Yes Yes

Switzerland Yes Yes

United Kingdom Yes Yes

United States Unknown Unknown

Source: Answers to Question 50

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Table 71. Application of double jeopardy/ne bis in idem to foreign resolutions

Country Does a foreign resolution with a NP prevent subsequent Does a foreign resolution with a LP prevent subsequent investigation/prosecution based on the investigation/prosecution based on the same facts? same facts? No foreign ne bis in idem / Same extent / No foreign ne bis in idem / Same extent / Different extent Different extent Argentina Same extent Same extent Australia Different extent Different extent Austria Different extent Different extent Brazil No foreign ne bis in idem No foreign ne bis in idem Canada No foreign ne bis in idem No foreign ne bis in idem Chile No foreign ne bis in idem No foreign ne bis in idem Colombia No foreign ne bis in idem No foreign ne bis in idem Costa Rica Same extent Same extent Czech Republic Different extent Different extent Estonia Same extent Same extent Finland Unknown Unknown France No foreign ne bis in idem No foreign ne bis in idem Germany No foreign ne bis in idem No foreign ne bis in idem Hungary Different extent Unknown Israel No foreign ne bis in idem No foreign ne bis in idem Italy Different extent Different extent Japan No foreign ne bis in idem No foreign ne bis in idem Latvia Same extent Same extent Mexico Same extent Same extent Netherlands Same extent Same extent Norway Same extent Same extent Slovenia Same extent Same extent South Africa Same extent Same extent Spain Different extent Different extent Switzerland Different extent Different extent United Kingdom Different extent Different extent United States No foreign ne bis in idem No foreign ne bis in idem Source: Answers to Question 51

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Table 72. Impact of resolutions on decision to grant mutual legal assistance

Country EU / Schengen Could impact Would only impact MLA Would impact MLA to Additional information country MLA to EU/Schengen any country countries Argentina No No N/A N/A

Australia No Yes No Yes "The Mutual Assistance in Criminal Matters Act 1987 provides discretionary grounds for refusal to provide mutual legal assistance. In particular, paragraphs 8(2)(c) and 8(2)(g) could likely be relevant to a determination of whether to provide assistance in connection with a concluded settlement. These grounds of refusal are replicated in many of Australia's bilateral mutual assistance treaties." Paragraphs 8(2)(c) and (g): "(2) A request by a foreign country for assistance under this Act may be refused if, in the opinion of the Attorney-General: [...] (c) the request relates to the prosecution or punishment of a person in respect of an act or omission where, if it had occurred in Australia at the same time and had constituted an offence against Australian law, the person responsible could no longer be prosecuted by reason of lapse of time or any other reason; or [...] (g) it is appropriate, in all the circumstances of the case, that the assistance requested should not be granted." Austria Yes Yes Yes No "Member States of the European Union grant mutual legal assistance on basis of the Directive 2014/41/EU regarding the European Investigation Order in criminal matters. According to Article 11 (1) (d) of the Directive 2014/41/EU regarding the European Investigation Order in criminal matters the execution of an European Investigation Order can be refused if the execution of the EIO would be contrary to the principle of ne bis in idem. The principle of ne bis in idem also applies to States Parties to the Schengen Agreement (Article 54). Apart from these legal instruments there are no treaties concluded by Austria stipulating the principle of ne bis in idem with regard to requests for mutual legal assistance in criminal matters." Brazil No Yes No Yes "For both NPs and LPs, evidence produced by the accused persons can be shared with foreign jurisdictions for use against third parties (for instance, the corrupt official). The evidence is however shared with a speciality clause that refrains it from being used against the persons who entered into settlements, which is in line with Article 37 of the United Nations Convention Against Corruption. This is a consequence of the fact that these persons waived their right not to produce evidence against themselves in exchange for a limitation of their liabilities, which are pre-established in the settlements. Any evidence against the same persons that was not gathered as a consequence of their settlements can be shared without restrictions." Canada No Unknown No Unknown

Chile No No N/A N/A

Colombia No No N/A N/A

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Country EU / Schengen Could impact Would only impact MLA Would impact MLA to Additional information country MLA to EU/Schengen any country countries Costa Rica No Unknown No Unknown

Czech Republic Yes Unknown Unknown Unknown

Estonia Yes Unknown Unknown Unknown

Finland Yes Unknown Unknown Unknown

France Yes Unknown Unknown Unknown

Germany Yes Yes Yes No "Granting mutual legal assistance remains possible even if a final conviction for the same facts has already been handed down in Germany, see e.g. Higher Regional Court of Stuttgart, Decision of 30 July 2015, case no. 1 Ausl 218/15 (taking of statement from suspect). Mutual legal assistance may be refused, however, on a discretionary basis (see section 91e, sub-section (1), no. 2 of the German Act on International Cooperation in Criminal Matters, for the European Investigation Order), which can reflect the type and intrusiveness of the requested assistance (see Bundestagsdrucksache 18/9757, p. 68)." Hungary Yes Yes Yes No "No obstacle in principle, although the ne bis in idem issue has to be raised if it was a settlement about the admission of guilt." Israel No No N/A N/A "A concluded settlement does not in and of itself impact or prevent Israel from providing mutual legal assistance." Italy Yes Yes Yes No

Japan No No N/A N/A “Even though prosecutors reach Agreement with suspects/defendants, we may grant mutual legal assistance in accordance with the Act on International Assistance in Investigation and Other Matters.” (Answer to Study Questionnaire) Latvia Yes Yes Yes No

Mexico No No No No Netherlands Yes Unknown Unknown Unknown

Norway Yes Yes No Yes "To the same extent as a it would prevent prosecutions in Norway (if the settlement regards the same facts, same person etc)." Slovenia Yes Yes Yes No

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Country EU / Schengen Could impact Would only impact MLA Would impact MLA to Additional information country MLA to EU/Schengen any country countries South Africa No No N/A N/A

Spain Yes Yes Yes No

Switzerland Yes Yes No Yes As the decisions rendered by Punishment Orders and the Simplified Procedure have a status equivalent to court decisions, Switzerland applies the general conditions foreseen for mutual legal assistance after these non-trial resolutions in the same way as they apply to court decisions. Thus, nothing prevents Switzerland from transmitting evidence, party admissions or other materials to foreign counterparts, with two exceptions. First, a MLA request may be denied if the accused resides in Switzerland and proceedings against the accused have already commenced concerning the same offence giving rise to the request for MLA. Switzerland, however, may still provide MLA in such circumstances, if the the foreign proceedings are not directed exclusively against the Swiss resident. (See MLA Act, art. 66). Second, no material provided by MLA can be used for investigation or trial in connection with an offence for which MLA is not admissible without concent of Swiss authorities unless certain special conditions apply. (MLA Act, art. 67). United Kingdom Yes Yes Yes No "The UK’s ability to provide MLA after settling a foreign bribery enforcement action has come into question. The SFO stated that the settlepment agreements in M.W. Kellogg and Macmillan specifically provided that the SFO could conduct further investigations if it receives requests under MLA treaties. There was no corresponding provision in the plea agreement in BAE Tanzania. The agreement allowed the SFO to further prosecute 'any person' in connection with conduct in the Czech Republic or Hungary. However, it also stated that the SFO ―shall forthwith terminate all its investigations into the BAE Systems Group‖. Since the settlement, the Czech Republic has complained of difficulties with receiving MLA from the UK to investigate BAE. The SFO has since stated that the plea agreement in BAE Tanzania does not preclude MLA. After the on-site visit, the SFO stated that it has provided the requested assistance to the Czech Republic, and that it was also willing and able to assist Tanzanian authorities." Phase 3 para. 174 United States No No N/A N/A "Little to no impact"

Source: Answers to Question 52.