第一种类型，承销人有购买股票的选择权、并有权决定是否出售股票，如果不成功，可以取消发行、并放弃一切费用。
With best efforts, the underwriters have the option to buy and authority to sell securities, or if unsuccessful, may cancel the issue and forgo any fees.
公司可以从其发行股票所获得的价金中，支付销售或包销其股票的费用以及组织和重组公司的费用。
A corporation may pay the expenses of selling or underwriting its shares, and of organizing or reorganizing the corporation, from the consideration received for shares.
债券的维持费用成为重新发行的股票的帐面价值。
The carrying amount of the bonds becomes the book value of the newly issued stock.
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