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Plans for a series of Islamic State terrorist attacks across Europe in emulation of the Bataclan massacre in Paris, France, have been revealed.

In a letter to the Islamic State’s self-appointed caliph Abu Bakr al-Baghdadi uncovered by The Sunday Times, six jihadist leaders describe how they will use a number of so-called “crocodile cells” to acquire funds for terrorist operations through violent crime and perpetrate mass-casualty terrorist attacks against European civilians.

“Killing infidel venture capitalists, hacking banks through bank accounts, bank robberies or robberies of places that are pre-studied” will be some of the tactics used to accrue resources, the letter explains, promising that “After any operation of this kind, we will send the money as we procure it.”

The director of the cells, based in Germany and Russia but operating across Europe, possibly by exploiting the European Union’s borderless Schengen zone, is identified as one Abu Khabab al-Muhajir, with specific targets including German passenger trains and a petroleum refinery oil pipeline near Basel, Switzerland.

The jihadists boast that the latter attack will inflict an “economic disaster” on Switzerland and France, promising to send “a video of the pledge of allegiance of the brother who carried out this operation, Allah willing” and vowing loyalty as “your loyal soldiers and your sword in Europe.”

“We, praise be to God, have prepared for this war and all that is left is for you to extend to us your determination,” the writers add.

The letter also describes how radical Islamic terrorists will be smuggled into Europe from the territory once occupied by al-Baghdadi’s shattered caliphate and the wider Middle East, Caucasus, and Central Asia regions posing as regular migrants.

The Sunday Times says fighters from Europe, Arabia, the Russian Federation and the Caucus will travel mainly via Turkey by way of Syria, while Iranians and Central Asians will travel via Iran, directed by a particular jihadist responsible for “bringing in migrants and taking out brothers who have been given jobs”.

The newspaper also describes follow-up correspondence in which a jihadist commander who gives his name as Abu Taher al-Tajiki pledges: “We will tell you here in our letter the targets that we will hit, Allah willing, and they are targets that will destroy the economic world in Europe and spread horror in the hearts of the enemies of Allah.”