不良资产        Non-Performing Asset        Any asset that is not effectively producing income.

天灾债券        Act of God Bond        A bond issued by an insurance company, linking principal and interest to the company's losses due to natural disasters.

分拆上市        Carveout        1.        Sometimes known as a partial spinoff, a carve out occurs when a parent company sells a minority (usually 20% or less) stake in a subsidiary for an IPO or rights offering.
2.        Where an established brick-and-mortar company hooks up with venture investors and a new management team to launch an Internet spinoff.

认购不足        Undersubscribed        When the demand for a new issue of securities (IPO) is less than the number of shares issued. This is sometimes referred to as an underbooking.

分拆、出售资产        Divestiture        Refers to the sale of a subsidiary company, also called "spin-off."
认股权证        Warrant        A derivative security that gives the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame.

认股权证比重        Warrant Coverage        An agreement between a company and its shareholders whereby the company issues warrants equal to some percentage of the dollar amount of the shareholder's investment.
认股权证溢价        Warrant Premium        The premium paid for the rights associated with a warrant.

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