A loan structure when "A" deposits a sum of money with a bank in country "X" on condition that a related branch, agency, Edge Corporation (see reference) or bank located in country "Y" will lend an equivalent sum to "A" or a designee in country "Y".
BACK-TO-BACK-LOAN
Meaning of BACK-TO-BACK-LOAN in English
UNODC Money-Laundering terms English dictionary. Английский словарь терминов управления ООН по отмыванию денег, преступности и наркотикам. 2012