Portuguese to English Bus/Financial Law: Taxation & Customs Tax declaration

This is from a Brazilian text concerning an investigation into possible illegal tax activity by the directors of a certain company. If I understand correctly, Variação Patrimonial a Descoberto (VPD) is a specific term used to refer to discrepancies between the income/wealth declared by the individual in question and the real values at stake. I'm wondering what would be the best way of translating this specific term into English, and if we have an equivalent.

The paragraph in question (with specific details taken out for confidentiality purposes) reads:

"A RFB, através da Nota XX prestou informações no sentido de que referido contribuinte informa na DIRPF referente ao ano-calendário 2012 um total de bens e direitos no valor de R$ XXX, em 31/12/2011, e de R$ XXX, em 31/12/2012, com indícios de variação patrimonial a descoberto de R$ XXX."

Any help much appreciated - TIA!