衍生公司是指从母公司独立出来的专属或半专属公司。
值得铭记的是，“Company”（公司）这个词是拉丁词 “cum”和”pane” 衍生而来的，意思是“一起进餐”。
It is worth remembering that the word “company” is derived from the Latin words “cum” and “pane”—meaning “breaking bread together”.
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.
这些衍生品的合约规定，当一批被列入好几个高收益(即垃圾)指数的公司发生亏损时，伯克希尔-哈撒威需要履行其付款义务。
These derivatives require Berkshire to pay when losses occur at companies that are included in several high-yield, or junk, indexes.
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