????最后，該行又運(yùn)用了一條隱藏虧損的經(jīng)典策略：宣布虧損在其他某個(gè)時(shí)候就發(fā)生了。就在公布業(yè)績(jī)之前，該行宣布修正第一財(cái)季的利潤(rùn)。摩根大通現(xiàn)在稱，“倫敦鯨”的交易虧損產(chǎn)生在第一財(cái)季的金額比之前所估計(jì)的更多，確切地說(shuō)，是4.59億美元——或者說(shuō)比戴蒙所要彌補(bǔ)的那個(gè)缺口略多一點(diǎn)。

????那就是說(shuō)，有了這一步，“倫敦鯨”事件就淡出了人們的視線，或者，至少?gòu)哪Ω笸ǖ睦麧?rùn)角度來(lái)說(shuō)是如此。

????投資公司Tangent Capital Partners銀行業(yè)分析師克里斯托弗?惠倫說(shuō)：“為了隱藏虧損，他們竭盡所能篡改賬目。該行有些業(yè)務(wù)非常有實(shí)力，如果沒(méi)有‘倫敦鯨’事件，他們根本不需要這么費(fèi)盡心機(jī)去推高利潤(rùn)?！?/p>

????譯者：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."