Toseek to getthe typicalsignificancefromthespecificcaseofgains and losses, todialysistheoutstandingissuesof Chinese enterprisesinspecific transnational mergers and acquisitions.
He also says Cypress will offset dilution via stock buybacks, although doing so would shrink the number of shares outstanding and thus worsen the EPS hit from losses.
In particular, they say that such a change could mean that many outstanding bonds would be called becoming repayable at once which would cause huge losses to investors, because they are trading at a premium.