A regulatory reporting threshold is the value, or other trigger, above which a financial institution must file a report with a regulator, tax authority or financial intelligence unit. In the United States, for example, banks and money services businesses file a currency transaction report for cash transactions of more than $10,000 in a business day, and suspicious activity report rules set minimum amounts, $5,000 for banks in most cases and $2,000 for money services businesses, at which reporting becomes mandatory. Record-keeping rules for funds transfers apply from $3,000.
Thresholds normally apply to the total of related transactions, not each one separately, so firms aggregate activity by customer and day. Deliberately splitting payments to stay below a threshold is itself an offence known as structuring. Thresholds mark when reporting becomes compulsory, not when it is allowed: firms may still report suspicious activity below them. They are part of wider regulatory reporting duties.