Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] In addition to the real involvement of one party (loan-back) or two parties (back-to- back) there may also be a criminal third party - in the background - that plays a role. A back-to-back loan is a loan where pre-existing collateral, such as a foreign bank balance, a cash deposit of a sum of cash, is the security for the lender. [..]
Avots: Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors (OECD, 2009)