What's the translation of round-trip transactions or round-tripping (finance) in French?

Question

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.

Answer 1

Transactions circulaires would be my choice to translate "Lazy Susan transactions" with ~1,000 attestations in Google. In contrast to half a dozen transactions aller et retour or variants therof (so they are attested) and, sadly if not unexpectedly, zero transaction Suzanne-la-paresseuse.

The Susan in question seems 100% US: the Brits practice (or perhaps, being Brits, practise) "bed & breakfast transactions" and "wash sales" in her stead. The Canadian Govt also offers "merry-go-round transactions", which is cute.

As noted by ninja*étoilé and commentors, the term usually applies to sales of stock rather than goods. In the present instance, you might also consider ventes simulées, ventes fictives or fausse facturation. Whichever way, computer hardware is matériel informatique.