You have
two cows.
You sell three of them to your publicly listed company, using letters
of credit opened by your brother-in-law at the bank, then execute a
debt/equity swap with an associated general offer so that you get all
four cows back, with a tax
exemption for five cows. The milk rights of the six cows are transferred via an intermediary to a
Cayman
Island company secretly owned by the majority shareholder who sells the
rights to all seven cows back to your listed company. The annual report
says the company owns eight cows, with an option on one more. You sell
one cow to buy a new president of the United States, leaving you with
nine cows. No
balance sheet provided with the release. The public buys your bull.