Dr. Carlos F. Márquez Linares Dr. Enrique F. Quero Gervilla Doctoral Programme in Languages, Texts and Contexts Faculty of Translation and Interpreting university of granada

Direct equivalent (general use)

Подлог (IFC, Lingvo Universal, Academic)

Podlog

L.t.: forgery

	Ruscorpora: M.c.: 14 doc.; N.c.: 251 doc. Обычно в бухгалтериях не идут на подлог. (Коллективный срок исковой давности (2011-2012)) L.t.: forgery
RECOMMENDED TRANSLATION: Calque and DT Подделка документов Poddelka dokumentov L.t.: falsification of documents, forgery

40. 
    Arm’s length transaction (figurative meaning)
    

A transaction in which the buyers and sellers of a product act independently and have no relationship to each other. The concept of an arm's length transaction is to ensure that both parties in the deal are acting in their own self interest and are not subject to any pressure or duress from the other party. (Investopedia)

Basis of determining fair market value (FMV), it is a dealing between independent, unrelated, and well informed parties looking out for their individual interests. Transactions involving family members, and parent companies and subsidiaries, are deemed arm-in-arm dealings. To qualify as an arm's length transaction, neither of the involved parties may have any interest in the transaction's consequences to the other party (Business Dictionary).