the difference between the initial cost of the long-term equity investment and the payment in cash non-cash assets transferred as well as the book value of the debts borne by the merging party shall offset against the capital reserve if the capital reserve is insufficient to dilute the retained earnings shall be adjusted
长期股权投资的初始成本与转让的现金非现金资产支付以及合并方所承担债务的账面价值之间的差额，在资本公积不足以稀释留存收益的情况下进行调整，冲抵资本公积
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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