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краткосрочная купля-продажа акций в налоговых целяхударения
банк. bed-and-breakfast
бирж. bed and breakfast (тж. bed and breakfast deal In the United Kingdom, the practice whereby the holder of a security sells it at the end of the day on the last day of the financial year and buys it back the next morning. Arrangements are made between the holder of the security and the broker to accommodate the sale and repurchase.)