Take share buy-backs, for instance. Companies used their cash (or borrowed money) to reduce their share capital.

以股票回购为例，公司动用其现金（或借款）以缩减股本。

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Assuming short-sellers are correct about a company's outlook, they must at some point buy back the share borrowed.

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Buying back shares with borrowed money boosts earnings per share, so profit growth can continue to look healthy.

ECONOMIST: Companies are buying back their own shares at a record rate

Fusion is the first of ten new Ford, Lincoln and Mercury models that will share a modified chassis borrowed from Mazda, Ford's Japanese affiliate.

FORBES: Magazine Article