Inglês: fiscal maneuver, fiscal/accounting trick,
- The debt led to allegations that President Dilma Rousseff was using accounting tricks that broke budget laws and allowed her to spend more to boost the economy during last year's re-election campaign. The so-called "back-peddling" is the focus of an opposition bid to impeach her. (Reuters)
- In recent years, the Brazilian government used some accounting moves, including a series of one-off transfers to the Federal Treasury in December, to generate extra revenue to meet its primary budget target goal. The transfers at the end of the year came from government-run financial institutions. (Wall Street Journal)
- Settling accounts also may undermine an opposition-led impeachment process against President Dilma Rousseff in the lower house of Congress. One of the main arguments for her ouster is that she broke financial responsibility laws by using accounting tricks such as running up debt with state banks to hide a growing budget gap.