常理研判夏普不可能在公司風雨飄搖的節骨眼於財報中用更悲觀的字眼自我毀滅
但在將日文概念轉換為英文來表達相同意涵時就牽涉到用字精準度和文法正確度
夏普原財報使用的英文句子沒有文法錯誤但卻清楚表達出「公司快倒閉」的意涵
(參閱《Sharp Statement Lost in Translation》):
Therefore, Sharp is in circumstances in which material doubt about its assumed going concern is found.
(因此,夏普身陷持續經營能力出現重大疑慮的狀況中。)
財報一出信評降級和股價暴跌接踵而至
逼得夏普發言人週一宣布修改原有英文財報的用字 (拿掉 material doubt)
並增加緩和性的句子降低前一個句子的負面意涵強度以達精準陳述目的:
Therefore, there exist conditions which might raise uncertainties about Sharp being an assumed going concern. However, we judge that no uncertainties about Sharp’s ability to continue as a going concern will exist. The countermeasures described below are thought to resolve such conditions.