The writer of this article, a FORTUNE senior editor-at-large, is a Berkshire Hathaway shareholder, a long-time friend of Warren Buffett's and the pro bono editor of his annual chairman's letter.

本文作者是《财富》资深自由编辑，他持有伯克希尔·哈撒韦股票，还是沃伦·巴菲特的长期好友，并义务为后者每年致股东的信函提供编辑服务。

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Then the first "pro-shareholder" charter may be good: it leads to a high share price and makes the founder wealthy.

那么，第一种“亲股东的”章程可能更好，因为它能使股价上涨、创始人发财致富。

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The first type is like requiring all company charters to be pro- shareholder.

第一种形式类似于要求所有公司章程都是亲股东的。

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Instead, under Section 1366(a)(1), each shareholder reports their pro rata share of income or loss on their individual income tax return.

FORBES: Tax Court Holds S Corporation Shareholders Liable for $30 Million Tax Deficiency

YCharts Pro gives Citi a merely average rating on fundamentals for reasons ranging from minimal profitability to abysmal shareholder returns.

FORBES: Connect