You've been claiming that the number of shares that will be converted into Commons are added to the OS even before conversion, not portioned out from the existing AS.
For the last time. “Reserved shares” are those shares set aside IN THE AUTHORIZED share count. They are not issued and therefore are not part of the Outstanding share count UNTIL THEY ARE ISSUED and paid for.
Fortunately many can read that summary themselves and understand this relatively simple concept.
Reserved shares are authorized shares that are set aside for issuance in the future Shares are often reserved for issuance under a stock option plan. These reserved shares are part of the total number of authorized shares, but the corporation may not issue them, except underthe stock option plan