round trip transaction
n.β Β«According to prosecutors, Stockman lied to banks about the firmβs financial condition, inducing them to loan the company money it couldnβt repay. He engaged in “round trip” transactions that involved masking loansβwhich were supposed to be repaidβas income. He exaggerated the manufacturerβs prospects, knowing his claims were untrue, which led people to buy company securities that quickly became worthless.Β» ββDavid Stockmanβs Second Act” by Michael Kinsley Time Apr. 5, 2007. (source: Double-Tongued Dictionary)