委员会还称，这一决定允许保时捷通过一份股份购买协议，在原有31%的股份基础上再增加4.9%，使得保时捷获得大众的实际控股权。

The decision allows Porsche to add 4.9 percent to its existing 31 percent holding through a share-purchase agreement, giving it ``de facto'' control of Volkswagen, the commission said.

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此外，在核心资本（主要是股东的股权）上也是如此，委员会希望银行持有的债务能在金融危机期间转换为股权，以此来加强风险缓冲带。

Over and above their core capital (basically shareholders' equity), the commission wants banks to carry debt that can be converted into equity during a crisis to boost their safety buffers.

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然后以2006年我国上市公司相关数据检验审计委员会的有效性以及股权特征对这种有效性的制约或者促进程度。

Then, we study the efficiency and the impact of ownership character on audit committee based on datas of the listed companies of 2006 in China.

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