稀释的中文解释

指因为发行认股权证或红股等因素而导致股本扩大，令现有股东的权益(每股盈余和每股资产值)下降。 为反映可能发生的稀释效应，多数地区要求公司公布全面摊薄每股盈余(fully diluted earnings per share)，即假设认股权证、股票期权、可转换债券及优先股的换股权全部行使后，以扩大后的股本为计算基础的每股盈余。

Dilution的英文解释

Reduction in the value of earnings and assets to existing holders of a company's shares caused by an increase in issued shares, which occurs when a rights or a bonus issue is made. In the US, fully diluted earnings per share are earnings after assuming the exercise of warrants and stock options and the conversion of convertible bonds and preferred stock.

• conversion [kən´və:ʃən]   n.转化；变换；皈依   (英语四级单词)
• earnings [´ə:niŋz]   n.收益；报酬；获得   (英语六级单词)