The dividends yield expresses the relationship of dividends per common share and the market price per common share.

股利率表达的是普通股每股股利与每股市价之间的关系。

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A convertible bond is a bond that gives the holder the right to convert the bond to common share of the issuer at a fixed ratio during a stated period.

它赋予债券持有人在一定期限内以约定的价格将可转换债券转换为发行公司普通股票的权利。

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The effect of the second conversion to the common-share holders is rather small, and the earning-per-share only declines about 10 percent.

二次转换对普通股股东利益的影响相当有限，每股收益仅下降10%左右。

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The effect of the second conversion to the common-share holders is rather small, and the earning-per-share only declines about 10 percent.

二次转换对普通股股东利益的影响相当有限，每股收益仅下降10%左右。

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