Tunneling or tunnelling is financial fraud committed by "the transfer of assets and profits out of firms for the benefit of those who control them"
https://en.m.wikipedia.org/wiki/Tunneling_(fraud)
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Wikipedia 
TunnelingTunneling or tunnelling is financial fraud committed by "the transfer of assets and profits out of firms for the benefit of those who control them"
https://en.m.wikipedia.org/wiki/Tunneling_(fraud)
HEIGHT 400
Wikipedia