Nem vagyok egészen biztos benne, de eddig úgy tudtam, hogy az "upstreaming" a többlet áthárítása (átvezetése) -

1. az adott adózási évről a következőre:
"Strategy: upstreaming income. The goal of upstreaming income is to shift income from this tax year to the next tax year."

2. egy cégcsoporton belül a fővállalkozásból egy társult vállalkozásba:
"Upstreaming" is a concept where a Nevada corporation provides administrative services to an affiliated corporation in another state and charges fees to the non-Nevada corporation to effectively transfer most of the profits from the non-Nevada corporation into the Nevada corporation."

Az upstream kölcsönnyújtás az anyavállaltnak a leányvállalattól.
Tehát abban igazad van, hogy ez egyfajta pénzvisszaforgatás.

http://google.brand.edgar-online.com/EFX_dll/EDGARpro.dll?Fe...

" Cash Upstreaming

The continued improvement in the operating and financial performance of our operations has allowed us to continue to upstream excess cash to the Company. For the year ended December 31, 2007, we upstreamed $656 million from 13 of the 16 countries in which we operate. This upstreamed cash will be used to service our corporate debt obligations and for further investment. In 2006, we upstreamed $361 million from 15 of 16 countries in which we operated. In 2005, we upstreamed $163 million from 15 of 17 countries in which we operated. "

http://www.clm.com/docs/6557479_3.pdf.

"While less drastic than default, hyper-amortization is nonetheless an undesirable condition because it absorbs all of an SPE’s available cash, preventing the SPE from upstreaming any cash to its parent . GGP historically treated hyper-amortization as equivalent to default and always refinanced its SPEs’ loans before their anticipated repayment dates."

In a typical parent/SPE structure, an SPE collects its income in its own separate bank account and pays its expenses from that account, only then upstreaming excess cash to its parent.

http://www.hotelnewsnow.com/media/File/PDFs/Reports/20100113...

"The loan transferred to special servicing on April 29, 2009 as a result of the sponsor, GGP, filing for chapter 11 bankruptcy protection. A cash collateral order approved by
the court provides GGP will make monthly adequate protection payments equal to interest only at the non-default rate, and GGP may upstream excess cash flow to uppertier GGP entities"