The problem is that the underlying assets of this company aren't performing great.

问题是这家公司的基础资产表现不佳。

And the country is hoping to capitalise on that with a radical new financial product, a bond whose underlying asset is this forest.

该国希望通过一种激进的新金融产品，即以这片森林为基础资产的债券，来利用这一优势。

Usually, these trusts trade close to their underlying asset values, which are based on " fair value" assessments provided by the private-equity funds.

通常，这些信托基金的交易价格接近其标的资产价值，而标的资产价值基于私募股权基金提供的“公允价值”评估。

A derivative is a financial contract whose value depends on one or more underlying assets or indices, including forwards, futures, options, and swaps.

衍生工具是一种金融合同，其价值取决于一种或多种基础资产或指数包括远期、期货、期权和掉期。