The corporate performance is measured by three guide lines: Market-to-book value (MB), return on equity (ROE) and earning per share (EPS).

在公司绩效上采用市净率、净资产收益率和每股收益三个指标衡量。

There are different methods of capital structure decision, common methods are cost of capital comparison method, earning per share indifference point method and enterprise value comparison method.

资本结构决策有不同的方法，常用的方法有资本成本比较法、每股收益无差别点法和企业价值比较法。

An analysis is made on the impact of seasoned new issue upon such financial indicators as net asset per share, earning as per share, yield rate of net assets, etc.

分析上市公司增发新股对每股净资产、每股收益、净资产收益率等财务指标的影响，指出上市公司增发新股的原因，应完善上市公司新股增发的约束机制。

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。

Second, the net assets per share also has strong reaction to the market, but the reaction is slightly lower than earning forecasts'.

每股净资产对于股价也有较强的市场反应，但程度低于每股预测盈利。