the covert action of passing money through channels secretively or via a chain of financial transactions, often using offshore facilities, to evade detection, the process by which the illegal source of proceeds is concealed by means of financial transactions or any other means to make it appear legitimate, kriminaalkorras karistatava teo otsese tulemusena saadud vara muundamine, üleandmine või varaga õigustoimingute sooritamine, mille eesmärgiks või tagajärjeks on selle vara tegeliku omaniku ning ebasea