平倉
cover offset
(1)一般義：從利潤中抽出的以支付每年固定的用于債券，租賃和其他負債項目上的費用。(2)投資義：指已經將股票或商品賣空的投資者買回先前已經賣出的合同。(3)投資義：內含在一個普通股票和債券中的淨資產價值額。它被作為分析債權安全等級的重要標準。
(1) General meaning: drawn from the profits to pay a fixed annual fee for bonds, leases and other liabilities on the project. (2) Investment righteousness: that has been short selling a stock or commodity investors to buy back previously sold contracts already. (3) Investment righteousness: embedded value of net assets in common stock and a bond of. It is important as an analytical standard debt security level.