稀釋
dilution
由於潛在的證券轉換或潛在的認股權證或股票期權的執行而導致的每股收益或每股帳面價值減少的結果。
A reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.