Recital 144

Obliged entities should exceptionally be able to carry out suspicious transactions before informing the FIU where refraining from doing so is impossible or likely to frustrate efforts to pursue the beneficiaries of a suspected money laundering or terrorist financing operation. However, that exception should not be invoked in relation to transactions concerned by any international obligations accepted by the Member State of the FIU to freeze without delay funds or other assets of terrorists, terrorist organisations or those who finance terrorism, in accordance with the relevant UNSC resolutions.