The long term stock options(你确定是股权吗？) acquired by business combination under common control (或者直译：Business combination controlled by the same party) is recognized as initial investments of stock options in proportion to the book value of shareholders" equity (or partnership equity如果是合作制) at the acquisition date;the difference between the purchase price and the initial investments is adjusted to capital reserve. If capital reserve is not enough to balance out, retain earning is then adjusted.就翻译了个第一段，累了。。。
