鞍山雅思|披露财务漏洞，Wirecard申请破产

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German fintech company Wirecard AG has filed for insolvency proceedings, days after revealing that more than $2 billion in cash missing from its balance sheet probably didn’t exist. The move is the latest in a startlingly swiftunwind③ for a company that until recently was a shining star in Europe’s tech scene④.

德国金融科技公司Wirecard AG申请启动破产程序。在此之前几天，Wirecard披露，其资产负债表上消失的逾20亿美元很可能根本不存在。不久以前，Wirecard还是欧洲科技界一颗明星，却以令人震惊的速度土崩瓦解，如今已申请破产。

Wirecard is the first insolvent company in the DAX 30, Germany’s premier⑤ stock-market index. Shares in Wirecard crashed 70% after the announcement last Thursday. The collapse began on June 18, when Wirecard said its auditors⑥ couldn’t confirm the existence of €1.9 billion meant to be held in trust⑦ accounts. Founder and former chief executive Markus Braun was arrested last Monday on suspicion of false accounting⑧ and market manipulation before being released on bail⑨. (The Wall Street Journal andThe Financial Times)

Wirecard是德国最重要的股市指数DAX 30中首个破产的企业。上周四宣布申请破产后，Wirecard股价暴跌70%。6月18日，Wirecard表示，审计师无法证实本应在信托账户上的19亿欧元，随后，公司股票开始崩盘。6月22日，Wirecard创始人兼前首席执行官马库斯·布劳恩因涉嫌财务造假和操纵市场被捕，后被保释。

【注释】

① file: [faɪl] vi. to present sth. so that it can be officially recorded and dealt with 提交申请

② insolvency: [ɪnˈsɒlvənsi] n. the state of not having enough money to pay what you owe; an occasion when this happens 无力偿债，破产

③ unwind: [ˌʌnˈwaɪnd] n. an instance of sth. being undone 解体

④ scene: [siːn] n. a particular area of activity or way of life and the people who are part of it【口】活动领域

⑤ premier: [ˈpremiə(r)] adj. most important, famous or successful 最重要／著名／成功

⑥ auditor: [ˈɔːdɪtə(r)] n. a person who officially examines the business and financial records of a company 审计员

⑦ trust: [trʌst] n. an arrangement by which an organization or a group of people has legal control of money or property that has been given to sb. usually until that person reaches a particular age 信托

⑧ false accounting: the crime of changing or destroying records to get money 财务造假

⑨ bail: [beɪl] n. money that sb. agrees to pay if a person accused of a crime does not appear at their trial 保释金

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