BrokerA person or company that acts as an intermediary between a buyer and seller in return for a fee or commission.

On Balance SheetA term given for an activity that appears on a company's balance sheet such as borrowing or lending.

DerivativeA financial instrument that is attached to an underlying¹ security or commodity, with the aim to protect against adverse² price fluctuations³.

RestructureA change made to a company's operations, generally to reorganize and improve efficiency.

经纪人 在买主和卖主之间充当中介的人或公司，用酬金或佣金来作为回报。

资产负债表内 在公司资产负债表上出现业务的特定术语，比如借款或贷款。

衍生工具 附在基础证券或商品上，用来保护不利价格波动的金融工具。

重组 对公司的运作所作的改革，通常是为了改组并提高效率。