asset freezing


asset freezing
*замораживание активов*
а) эк., юр. (запрещение использования активов, напр., подследственным до окончания разбирательства)

asset freezing order — предписание о замораживании активов

б) гос. фин. (элемент налогового планирования, направленный на отделение прироста актива от собственности данного налогоплательщика; напр., доходы от полученной и инвестированной ссуды являются приростом активов для заемщика, но не для кредитора)
See:

Англо-русский экономический словарь.

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