Article 23. The following shall be included in the underwriting or sole agency agreement signed between a securities company and a stock issuer.

第二十三条证券公司承销证券，应当同发行人签订代销或者包销协议，载明下列事项。

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Every company sets those underwriting rules.

每家公司的承销规则集。

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Gross Spread The difference between the underwriting price received by the issuing company and the actual offering price to the public.

发行公司收到的承销价格与公众支付的实际发行价值之间的差额。

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The broker was successful, and soon this sham insurance company was underwriting marine insurance throughout Europe and Africa.

FORBES: Broughton -- Rented Assets And Bogus Offshore Insurance Companies

The statement from the regulator indicated that there had been improvements in the company's underwriting model and "significant" strengthening of its pricing structure.

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For instance, if the underwriting department of an insurance company is delivered internally as a web service, it could easily be outsourced or, more likely, offered as a service to others.

ECONOMIST: Re-engineering in real time