Sorry, Eric is not a CPA nor an Auditor (neither is Don Freddy, inclusive of being an attorney).
Often they are not common stock, but derivatives that are not reported to the T/A. They affect liabilities and hits on the cash flow, also equity on a fully diluted basis.
But Eric does not like audits, CPAs, lawyers, the SEC, but loves napkins uploaded to OTCM so he does not have to report his short comings.