Aiochikogitte - Aiochikogitte

...A deposit made by a financial institution to increase the deposit count by inflating the book balance above the actual balance. It is also called a window dressing deposit. Window dressing is also used to refer to window dressing. Methods of window dressing include (1) when a company has transactions with both branches A and B of a bank, having a check paid to branch A deposited in branch B and at the same time having a check paid to branch B deposited in branch A for the same amount (this is called aiochi check because the two are offset at the clearing house), (2) having a check paid to the bank used as funds to transfer money from another branch, and (3) making a loan secured by deposits at a lending rate equal to the deposit interest rate (window dressing double-deposit).

*Some of the terminology explanations that refer to "Aiokichi cheques" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…金融機関が預金計数を増加させようとして，実際の残高以上に，帳簿上の残高をかさ上げしてつくる預金のこと。ウィンドー･ドレッシング･デポジットwindow dressing depositともいう。なお，粉飾決算もウィンドー･ドレッシングという。粉飾の方法としては，(1)ある企業がある銀行のA,B両支店と取引がある場合，A支店払小切手をB支店に入金させ，同時に同額のB支店払小切手をA支店に入金させる方法(手形交換所で相殺されるので相落（あいおち）小切手という)，(2)自店払いの小切手を資金として他店から為替振込みをさせる方法，(3)預金担保貸出しを，預金利率と同率の貸出しレートで行う方法(粉飾両建預金)，などがある。…

※「相落小切手」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報