衍生公司是指从母公司独立出来的专属或半专属公司。
伯克希尔上周的季报中称其利润因公司降低衍生合约的价格而下滑64%，降至2005年以来的最低点。
Berkshire said last week that quarterly profit plunged 64 percent to the lowest since 2005 as the company marked down the value of derivative contracts.
Maxpy说他去年4月开始开发这个设备，大概一个月前通过自己创办的衍生科技公司进行最终产品的网上发布。
Maxpy said he began building the device last April, revealing the final product online about a month ago via a company he started called Yosion Technology.
几家公司想用衍生品来对付上述风险，近来蒙受巨大损失。各个公司账面的损失各有不同。
Several firms using derivatives in an attempt to manage such risks have suffered huge losses of late, on paper at any rate.
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