This will provide upgrades and maintenance of Microsoft's software for a regular fee.

ECONOMIST: Computer outsourcing

He also said the regular fee for the expansion work should have been 10.2 million reais, based on municipal regulations, but Brookfield was able to get the permit paying just 6.4 million Brazilian real.

WSJ: Brookfield Faces Bribery Charges in Brazil

The bonus complements regular fee-for-service.

ECONOMIST: Health-care services

In regular short-selling, the trader borrows shares for a fee from his prime broker and sells them, hoping to buy them back later at a lower price and reap the profit on the difference.

FORBES: Naked Shorts