24. The FASB and IASB have been exactly that, cleaning up rules on stock options and pensions, for example, against hostility from special interests.

【分析】简单句。句子主干为 The FASB and IASB have been...against hostility。cleaning up...for example 为插入语，举例说明 against hostility from special interests。句中 that 不是代词，也不是引导从句的关系词，而是用来表程度。

25. But almost all have ignored the big, profitable opportunity in their backyard; the wholesale food and drink trade, which appears to be just the kind of market retailers need.

【分析】多重复合句。句子主干为 almost all have ignored the...opportunity。冒号后的部分是对 opportunity 的解释，其中包含两个定语从句：一个由 which 引导修饰 wholesale food and drink trade，另一个是 retailers need 修饰 market。

【译文】但是，几乎所有的零售商都忽略了自己行业内的巨大获利机会，即食品和饮料的批发行业，这一行业的市场正是零售商所需要的。