由于联邦会计标准委员会有关“市场决定价格”原则的157条规定，华尔街不得不减记这些较低价格的有价证券并增加更多的资本金，稀释股东。

Because of the Federal Accounting Standards Board's mark-to-market 157 rule, Wall Street had to write off the lower value of these securities and raise more capital, diluting shareholders.

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股东对发行可转换证券拥有投票权，因为当转换(转换为普通股)时会稀释当前股东的所有权比例。

Stockholders have the right to vote on the issuance of convertible securities because they will dilute current Stockholders' proportionate ownership when converted (changed into share of common).

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