watered assets; inflated assets
Financial term for assets whose value has been artificially inflated, often through fraudulent accounting. Used in business, auditing, and legal contexts.
The audit uncovered watered assets.
Recording inflated assets constitutes window dressing of accounts.
Refers to the broader act of window dressing financial statements, while 水増し資産 specifically means the inflated assets themselves.
General term for inflation or padding of numbers; 水増し資産 is the specific application to assets.
Compound of 水増し (inflation, padding) and 資産 (assets). The term is a direct calque of the English 'watered assets', a metaphor for diluting value like watering down a drink.