{"version":"1.0","issued_at":"2026-09-17T00:00:00Z","branches":["hidden_loss","aml_forensics"],"entries":[{"entry_id":"seed-aml-1mdb","branch":"aml_forensics","case_title":"1MDB — cross-jurisdictional embezzlement + laundering","source_type":"COURT_RULING","source_url":"https://www.justice.gov/opa/pr/malaysian-financier-low-taek-jho-also-known-jho-low-and-former-banker-ng-chong-hwa-also-known","disclosed_at":"2016-07-20","expected_f_codes":["F10","F13","F15","F17"],"expected_detectors":["AML.bridge_flow","AML.mandate_aggregate_bypass","B8.related_party_scheme"],"ground_truth_label":"CONFIRMED_SCHEME","independently_confirmed":true,"status":"SCHEMA_DEMONSTRATION","notes":"DOJ civil forfeiture actions + Malaysian AG · sovereign-fund abuse · NEXUS/MERIDIAN/SENTINEL overlap"},{"entry_id":"seed-aml-danske-estonia","branch":"aml_forensics","case_title":"Danske Bank Estonia branch — non-resident portfolio scandal","source_type":"FINCEN_ENFORCEMENT_ACTION","source_url":"https://www.justice.gov/opa/pr/danske-bank-pleads-guilty-fraud-us-banks-multi-billion-dollar-scheme-access-us-financial","disclosed_at":"2018-09-19","expected_f_codes":["F10","F13","F15"],"expected_detectors":["AML.bridge_flow","AML.mandate_aggregate_bypass","B12.icfr_material_weakness"],"ground_truth_label":"CONFIRMED_SCHEME","independently_confirmed":true,"status":"SCHEMA_DEMONSTRATION","notes":"DOJ guilty plea Dec 2022 · cross-border layering through single branch · canonical NEXUS/MERIDIAN overlap"},{"entry_id":"seed-aml-deutsche-mirror","branch":"aml_forensics","case_title":"Deutsche Bank Moscow — 'mirror trades' AML scheme","source_type":"OFAC_ENFORCEMENT_ACTION","source_url":"https://www.dfs.ny.gov/reports_and_publications/press_releases/pr1701301","disclosed_at":"2017-01-30","expected_f_codes":["F10","F11","F13"],"expected_detectors":["AML.bridge_flow","AML.structuring_layering"],"ground_truth_label":"CONFIRMED_SCHEME","independently_confirmed":true,"status":"SCHEMA_DEMONSTRATION","notes":"NYDFS + FCA parallel actions · classic mirror-trade capital-flight case"},{"entry_id":"seed-aml-hsbc-2012","branch":"aml_forensics","case_title":"HSBC — 2012 DPA · sanctions violations + AML program failures","source_type":"OFAC_ENFORCEMENT_ACTION","source_url":"https://www.justice.gov/opa/pr/hsbc-holdings-plc-and-hsbc-bank-usa-na-admit-anti-money-laundering-and-sanctions-violations","disclosed_at":"2012-12-11","expected_f_codes":["F10","F11","F13"],"expected_detectors":["AML.structuring_layering","AML.sanctions_evasion","AML.mandate_aggregate_bypass"],"ground_truth_label":"CONFIRMED_SCHEME","independently_confirmed":true,"status":"SCHEMA_DEMONSTRATION","notes":"DOJ + OFAC + FinCEN parallel · relevant for MERIDIAN AML doctrine · sanctions-evasion component ties into phase 247 OFAC catalogue"},{"entry_id":"seed-hl-enron","branch":"hidden_loss","case_title":"Enron Corporation — off-balance-sheet SPE fraud + restatement","source_type":"SEC_AAER","source_url":"https://www.sec.gov/litigation/litreleases/lr17762.htm","disclosed_at":"2001-10-16","expected_f_codes":["F1","F2","F5","F8"],"expected_detectors":["B6.consolidation_gap","B8.related_party_scheme","B12.icfr_material_weakness"],"ground_truth_label":"CONFIRMED_SCHEME","independently_confirmed":true,"status":"SCHEMA_DEMONSTRATION","notes":"landmark public case · SEC AAER + DOJ conviction · disclosed_at = restatement announcement date · adequate for schema validation but insufficient granularity for finding-level temporal OOS"},{"entry_id":"seed-hl-wells-fargo-accounts","branch":"hidden_loss","case_title":"Wells Fargo — unauthorized customer accounts scheme","source_type":"SEC_ENFORCEMENT_ACTION","source_url":"https://www.sec.gov/news/press-release/2020-38","disclosed_at":"2016-09-08","expected_f_codes":["F4","F5","F14"],"expected_detectors":["B12.icfr_material_weakness","B12.4_sod_gap"],"ground_truth_label":"CONFIRMED_SCHEME","independently_confirmed":true,"status":"SCHEMA_DEMONSTRATION","notes":"CFPB + SEC + OCC settlements · SoD-gap plus incentive-misalignment case · relevant for SENTINEL doctrine"},{"entry_id":"seed-hl-wirecard","branch":"hidden_loss","case_title":"Wirecard AG — fictitious escrow balances + criminal investigation","source_type":"COURT_RULING","source_url":"https://www.bafin.de/EN/PressPublications/Press/Press_topics/press_topics_wirecard_node_en.html","disclosed_at":"2020-06-18","expected_f_codes":["F2","F5","F8"],"expected_detectors":["B6.cash_gap","B12.icfr_material_weakness","B8.consolidation_gap"],"ground_truth_label":"CONFIRMED_SCHEME","independently_confirmed":true,"status":"SCHEMA_DEMONSTRATION","notes":"BaFin / Munich prosecutor case · disclosed_at = missing €1.9bn confirmation · relevant for framework-mismatch + related-party detectors"},{"entry_id":"seed-hl-worldcom","branch":"hidden_loss","case_title":"WorldCom — capitalization of line-cost expenses restatement","source_type":"SEC_AAER","source_url":"https://www.sec.gov/litigation/complaints/complr17588.htm","disclosed_at":"2002-06-25","expected_f_codes":["F1","F3","F5"],"expected_detectors":["B6.earnings_quality","B8.capex_vs_opex_shift"],"ground_truth_label":"CONFIRMED_SCHEME","independently_confirmed":true,"status":"SCHEMA_DEMONSTRATION","notes":"landmark public case · SEC AAER + court conviction · line-item expense reclassification is a canonical B6.earnings_quality target"}],"count_by_status":{"CURATED":0,"PENDING":0,"SCHEMA_DEMONSTRATION":8},"count_by_branch":{"aml_forensics":4,"hidden_loss":4},"calibration_eligible_n":0,"slo_commitment_note":"SLO commitment gated on calibration_eligible_n per branch reaching ≥ 250 (phase 580 NTargetForObservation). Below that threshold, per-branch precision/recall is 'best-effort measured', not committed. See docs/SLA.md § 8.","source_document":"docs/FORENSIC-CORPUS-MANIFEST.md · v1.0 · 2026-07-21","boundary":"manifest layer only · SCHEMA_DEMONSTRATION entries are landmark public cases · not calibration data · CURATED = 0 today · calibration SLO not committed until CURATED per branch ≥ 250 · not decision-grade authorization","non_claims":["SCHEMA_DEMONSTRATION entries are NOT calibration data — they exist to validate the manifest schema","per-finding-emission timestamps at KOKON's granularity are not derivable from public case records alone","landmark public cases are NOT weighted evenly with future CURATED entries","nothing here confers decision-grade authorization or regulator endorsement"],"sha256":"e1f45b73dcb60f97399391631f44fd81ef125dc885f801f4941ee21edd1bcf72"}