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1 See kite.

2 An informal US name for the dishonest practice of improving the apparent cash position in a company's accounts by paying a large cheque on the last day of the accounting period from one of its current accounts into a second current account. Because the first account will not have been debited, but the second account will have been credited, the overall cash position is temporarily overstated.

3 The act of changing a cheque illegally by altering the amount to be drawn.

4 The practice of artificially driving up the market price of a share.

Subjects: Financial Institutions and Services.

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