This option appears if you've required the commissioner or a poll to approve all proposed & accepted trades in the Trades Setup screen (the option is still available for a poll in case the commissioner wants/needs to approve or reject a trade regardless of the poll results).  This page will display a list of all pending (approved by both parties) trades.  The commissioner must check the box that corresponds to the trade and click on the button to either Process Trade or Reject Trade.  Also, optional comments may be entered into the text box.  This information is not saved, but it is included in an email for each party (assuming they have the 'Trade Proposals/Results' checkbox selected for their franchise in the For Owners > Advanced Franchise Setup screen.