肺炎疫情几乎对所有上市公司都造成了影响，大部分是负面影响，小部分是积极影响。但是疫情发展和对经营的影响是很难预测的，比如很多人普遍认为2020年旅游会比较惨淡，但是海南旅游却异军突起，像暑期一般是淡季，但是今年却热闹非凡，好多酒店一票难求。所以肺炎疫情如何在财报中体现，就值得琢磨。

我们来看一下毕马威在银行业财报中的通用写法吧：

新型冠状病毒肺炎疫情自 2020 年 1 月在全国爆发以来，对肺炎疫情的防控工作正在全国 范围内持续进行。本行将切实贯彻落实相关监管机构的各项要求，强化金融对疫情防控工作的支持。肺炎疫情将对我国整体经济运行和企业经营造成一定影响，从而可能在一定程 度上影响本行信贷资产、投资资产的资产质量和资产收益水平，影响程度将取决于疫情防控的情况、持续时间以及各项调控政策的实施。本行将继续密切关注肺炎疫情发展情况， 评估和积极应对其对本行财务状况、经营成果等方面的影响。截至本报告日，该评估工作 尚在进行中。

Since the outbreak of COVID-19 in January 2020, prevention and control efforts are continuing nationally. The Bank will effectively implement the requirements of relevant regulatory agencies and strengthen financial support for epidemic prevention and ontrol. The pneumonia epidemic will have a certain impact on the operations of global economic and business, which may affect the asset quality and asset return level of the Bank's redit assets and investment assets to a certain extent. The degree of impact will depend on the progress of epidemic prevention and control, duration of the epidemic situation and implementation of relevant regulations and policies by government. The Bank will continuously pay close attention to the development of pneumonia, assess and actively respond to its impact on the Bank's financial situation and financial performance, etc. As of the reporting date, the assessment is still in progress. 

上述写法既说明了情况，又保留了很大的弹性空间。