An amount typically deposited with a Swiss Bank which will redeposit the sum with a third party bank outside Switzerland in its own name (to overcome Swiss withholding tax on interest).
FIDUCIARY ACCOUNT
Meaning of FIDUCIARY ACCOUNT in English
UNODC Money-Laundering terms English dictionary. Английский словарь терминов управления ООН по отмыванию денег, преступности и наркотикам. 2012