Your wrong my friend as share value drops this drop has to be represented on the books what is owed to shareholders and this is done by representation of debt owed to share holders in outstanding shares.
First all debt accumulated above par will be eliminated in a restructuring process. In other words if your personal statement has a book value of $1000 and your portion of the market cap is a $1 then the company will issue you the difference $999.00 at a par value of $.0001 should they not forward split the shares on you again.
The difference from the retained earnings or the adjusted capital surplus is the capital set aside for this purpose represented as outstanding shares. Now the difference from the common and the
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