例如，可长可换股债券及短期发行人的基本权益。

For example, can be long convertible bonds and short the underlying issuers equity.

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因此，如果公司只发行普通股，每股账面价值的计算为股东权益总额除以发行在外的股数。

The book value per share of common stock expresses the relationship of common stockholders' equity to the number of shares of common stock outstanding.

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这些风险包括不能够偿还贷款或无法开发公司的核心业务，而贷款可能一定程度上会造成股票稀释（指因为发行认股权证或红股等因素而导致股本扩大，令现有股东的权益每股盈余和每股资产值下降。

The risks include not being able to pay back the loan or develop crucial parts of your company because you have a loan, unreasonable and/or unnecessary dilution and even losing control of the company.

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