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превышение служебных полномочийBetonungen
Allg. official misconduct (Rori); abuse of office (Alexander Demidov)
Buchhalt. override of internal controls (руководством компании – рабочий вариант // Management override of internal controls is the intervention by managers in handling financial information and making decisions contrary to internal control policy. 4uzhoj)
Notar. self-dealing (.html mazurov)
Recht. abuse of power (andrew_egroups)