https://en.m.wiktionary.org/wiki/smexy:

Round-tripping, also known as round-trip transactions or Lazy Susans, is defined by The Wall Street Journal as a form of barter that involves a company selling "an unused asset to another company, while at the same time agreeing to buy back the same or similar assets at about the same price."

Example of use:

The company had backdated sales, engaged in round-trip transactions with customers to compensate them for buying its software, and falsely dressed up lossmaking hardware transactions as software deals, he said.

What's the translation of round-trip transactions in French? Google Translate and Linguee weren't helpful. Google Translate suggests "transactions aller-retour" but I don't see this phrases used in finance.

https://en.wikipedia.org/wiki/Round-tripping_(finance):

Round-tripping, also known as round-trip transactions or Lazy Susans, is defined by The Wall Street Journal as a form of barter that involves a company selling "an unused asset to another company, while at the same time agreeing to buy back the same or similar assets at about the same price."

Example of use:

The company had backdated sales, engaged in round-trip transactions with customers to compensate them for buying its software, and falsely dressed up lossmaking hardware transactions as software deals, he said.

What's the translation of round-trip transactions in French? Google Translate and Linguee weren't helpful. Google Translate suggests "transactions aller-retour" but I don't see this phrases used in finance.