BrokerA person or company that acts as an intermediary between a buyer and seller in return for a fee or commission. ) a' q* N: r5 V On Balance SheetA term given for an activity that appears on a company's balance sheet such as borrowing or lending.8 W" x. i+ J) C5 W% E/ t( P2 F/ ^
DerivativeA financial instrument that is attached to an underlying security or commodity, with the aim to protect against adverse price fluctuations.0 h0 T1 `+ C2 ?7 \ B
RestructureA change made to a company's operations, generally to reorganize and improve efficiency.* n# n t3 U+ Z7 ~
UnderwriterAn intermediary between an issuer of debt securities and the investors. Investment banks usually charge a fee for this service. 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。" Y' r6 o( o6 I6 w g7 ?
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。' x' S3 n+ O1 |2 t! k, X9 g
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。 / t0 H# } |/ V9 Q; _ 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。 : f7 s6 v% O' r 承销商 债务证券发行人和投资者之间的中介。通常投资银行为这项服务收费。