bed and breakfast deal
 n.— «Keeping loans off the books of Anglo every year for eight years meant that the €87 million in loans did not emerge in the snapshot of the bank that the independent auditors, Ernst Young, take every year for the purposes of compiling Anglo’s annual report. The practice is known as “warehousing.” It is also described within financial circles as “a bed and breakfast” deal, though this term is generally applied to share transactions where stock is sold and repurchased shortly after the start of a new tax year, allowing shareholders to register a loss or profit for tax purposes while retaining ownership of the shares.» —“Regulator stumbled on loans during inspection of rival bank’s books” by Simon Carswell Irish Times (Dublin, Ireland) Dec. 20, 2008. (source: Double-Tongued Dictionary)

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