In this case, the amended indictment raises a very serious affair in its circumstances, which stems, inter alia, from the fact that the defendants are corporations. The severity stems from the fact that this is not an offense committed by one person, but rather an offense committed by a corporation, as a result of the actions of many organs, officers and employees, including the most senior officials in the Africa Industries Group, acts committed under the auspices of the Consolidated Accounting and Reports, over a period of 4 years. The evidence is that the discovery of the acts led to a total reduction in capital in the amount of tens of millions of shekels. The facts of the indictment show that the commission of the offenses was made possible under the corporate auspices and the accounting between the companies.
5.3. Examination of the Customary and Appropriate Punishment Policy
5.3.1. The Policy of Punishment for Offenses of False Reporting with the Aim of Deception
The third consideration that must be taken into account in determining the objective punishment range (the first stage) is the continuity of punishment or the reference to punishment in similar circumstances. The explanatory notes to the bill, in which Section A1 of the Penal Law (Amendment 113) was enacted, states that the customary punitive policy should be used only if "the policy in practice reflects the principle of propriety... whereas when there is a gap between it and the proper policy, the proper policy will be preferred." Although the words "proper policy" have been omitted from the law, it seems that, as Vaki and Rabin point out, the structure of the punishment must in any case determine the compound according to the principle of adequacy. According to them (at p. 437):
"The appropriate punitive policy" means punishment in accordance with the principle of proportionality, which is in any case obligatory. In light of this, if the court finds that the sentence given prior to the amendment (the customary sentencing policy) expresses the principle of proportionality, it will use it to sentence the appropriate range of punishment. If the court finds that the sentence given before the amendment expresses a different principle, it must ignore it and determine a compound according to the proper policy derived from the principle of adequacy. It therefore follows that the customary policy is intended to serve as an auxiliary tool for determining the area only when it is given out of a reciprocal approach."