An RS creates more paper since teh authorizednumber of shares remains unchanged.,

So if patriot has 400mm authorizded and 390 issued then only 10mm mor ecan be 

issued for M&A

With an R/S of 1:10 only 39.2 mm will be outstanding  and 360mm will be available to be used for M&A currency.   As for the Treasury, 20mm at .60 cents or 2mm at 6.00 works the same way in a deal.