For example, selling an asset (whose market value is high but book value is low) to create non-operating profit that offsets operating loss.

比方说，出售资产(市值高而账面价值低)来创造非营业利润以抵消营业损失。

youdao

Some of the insurance companies that Sebelius mentioned in her report and the President mentioned in his weekly address are non-profits -- specifically in Rhode Island, Oregon, and Michigan -- that have been operating at a loss and are by definition regulated by the state and non-profits.

WHITEHOUSE: Press Briefing