The correct answer is: Making a false declaration of solvency.

Wrongful trading occurs when a company still operates even though the directors knew there was no reasonable prospect of the company avoiding going into insolvent liquidation.

A declaration of solvency is made by the directors of a company during a members' voluntary winding up and is instrumental in reducing the input from creditors during the process. A false declaration is one which is made without reasonable grounds and is a criminal offence.

Money laundering and insider dealing are both criminal offences but are not limited to occurring close to a liquidation.