摩根大通的会计魔术：60亿亏损消失之谜

    最后，该行又运用了一条隐藏亏损的经典策略：宣布亏损在其他某个时候就发生了。就在公布业绩之前，该行宣布修正第一财季的利润。摩根大通现在称，“伦敦鲸”的交易亏损产生在第一财季的金额比之前所估计的更多，确切地说，是4.59亿美元——或者说比戴蒙所要弥补的那个缺口略多一点。

    那就是说，有了这一步，“伦敦鲸”事件就淡出了人们的视线，或者，至少从摩根大通的利润角度来说是如此。

    投资公司Tangent Capital Partners银行业分析师克里斯托弗•惠伦说：“为了隐藏亏损，他们竭尽所能篡改账目。该行有些业务非常有实力，如果没有‘伦敦鲸’事件，他们根本不需要这么费尽心机去推高利润。”

    译者：默默

    Finally, the bank pulled another classic loss hiding move: Say it happened sometime else. Just before the bank released its earnings, it announced that it was restating its first quarter earnings. JPMorgan now claims more of the London Whale's trading losses happened in the first quarter, $459 million to be exact - or just slightly more than what Dimon needed to fill the gap - than it earlier thought.

    And, voila, with that, the London Whale disappeared from sight, or at least from the horizon of JPMorgan's bottom line.

    "I think they did as much manipulation as they could have to hide the loss," says Christopher Whalen, who follows bank stocks for Tangent Capital Partners. "Some businesses were strong, but I don't think they would have tried so hard to boost earnings if the London Whale didn't exist."