but it became a frequent practice at Apple under Jobs.
苹果终于进行了内部调查
Apple eventually conducted an internal investigation
找到了上千个
and found thousands of cases
股票期货被 不正当处理的案例
where stock options had been handled inappropriately.
根据这间公♥司♥的报表 在乔布斯回来之前
None of that had taken place according to the company’s own report
苹果不曾做出这种行为
before Steve Jobs had returned there.
在这么多的回溯权黑幕中 做出关键建议的人
A key advisor on many of the troubled backdating schemes
就是在矽谷享有名气的律师 赖瑞桑辛尼
was a powerful Silicon Valley attorney, Larry Sonsini.
赖瑞桑辛尼将这种 矽谷的黑暗艺术
Larry Sonsini had kind of
展现得淋漓尽致
spread this dark art in the world of Silicon Valley.
他就是会在所有科技公♥司♥老板 旁边耳语的人
He’s the guy who whispered to the CEOs of all the top tech companies,
“你能够这么做”
“Here’s how you can do this.”
他肯定与史蒂夫乔布斯走很近
He was certainly very close to Steve Jobs.
桑辛尼在苹果1980年上市时 就认识乔布斯了
Sonsini had known Jobs since Apple went public in 1980
他同时也是皮克斯的董事 那时也是皮克斯开始
and had been a board member at Pixar when it created a vast program
肆无忌惮的进行 执行高层的回溯权
of brazenly backdated options for top executives.
尽管乔布斯长♥期♥操弄回溯权
Yet despite Jobs’s long history with backdating,
苹果自家的调查 由艾尔高尔带领下进行
Apple’s own investigation, led by Al Gore,
为乔布斯的违法行为开脱
absolved Jobs of any wrongdoing.
他们做出的结论是 乔布斯并不重视
Their conclusion was that Steve Jobs didn’t appreciate
会计在这方面的用途
the accounting implications of the issue.
我知道你不是会计师 但你是否了解
I know you’re not an accountant, but do you have an understanding
一般的公认会计准则为何
as to what generally accepted accounting principles are?
不尽然
Not really.
乔布斯薄弱的会计知识
Jobs’s accounting naiveté
将受到他的财务总监 苹果重振期的英雄
would be challenged by his own CFO, Fred Anderson.
弗莱德安德森的挑战
A hero during Apple’s comeback,
安德森是回溯权发生时的主管
Anderson was one exec who took the fall for backdating.
身为苹果的财务总监 安德森先生
As Apple’s chief financial officer, Mr Anderson,
你有完全的责任 确保整间公♥司♥
you had overall responsibility to ensure that the company
符合所有财务报表的要求 正确吗
complied with all financial reporting requirements, true?
在律师的建议下
On advice of council,
我将行使我的第五修正案权力 保持缄默 拒绝回答
I decline to answer based on my Fifth Amendment rights.
美国交易证券委员会的调查中
When the SEC investigated,
苹果很有效率的 将安德森当作替死鬼
Apple effectively threw Anderson under the bus.
他被迫从苹果董事会中辞职
He was forced to resign from Apple’s board
并支付三百六十万美元的 滞纳金
and to pay $3.6 million in penalties.
但在耐人寻味的声明中 安德森的律师说得很清楚
But in a very unusual statement, Anderson’s lawyer made it clear
弗莱德是依乔布斯之命行事 但却变成错误
that Fred had relied on statements by Jobs that turned out to be false
接着安德森也解释了 回溯权对乔布斯的风险
and that Anderson had explained the dangers of backdating to Jobs.
现在 这与乔布斯和 公♥司♥的说法完全矛盾
Now, this contradicted exactly what Jobs and the company had maintained
就是乔布斯并不重视 会计问题的说法
which was that Steve Jobs didn’t appreciate why this was a problem.
我认为乔布斯一无所知 这样的说法
I think the notion that Steve Jobs knew nothing
弗莱德安德森与南西汉娜 要负全责这件事非常荒谬
and Fred Anderson and Nancy Heinen were entirely responsible is ridiculous.
这间公♥司♥被证实
The company has confirmed
乔布斯自己也有 被授与回溯期权
that Jobs himself was awarded backdated options
谎报的日期显示为2001年十月
that carried a false date in October 2001.
根据苹果给美国交易委员会 的报告显示
According to Apple’s own report to the SEC,
这个授予是”在特别董事会 发生的不正当记录”
The award was “improperly recorded as occurring at a special board meeting
“事实上根本没有 这次的特别董事会议”
when in fact such a board meeting did not occur.”
这个假的董事会 授予了乔布斯750万的期权
A fictitious board meeting that awarded Jobs 7.5 million options.
到底发生什么事
Just what was going on?
一开始 所有矛头都指向 苹果回锅团队的成员
At first, all fingers pointed to another member of the Apple comeback team,
总顾问南西汉娜
General Counsel Nancy Heinen,
她证实了 这个伪造的董事会议
who had certified the minutes of the phony board meeting.
像是安德森 汉娜应该 要一起解决美国交易委员会
Like Anderson, Heinen would settle with the SEC
不管有没有认罪
without admitting or denying guilt.
她的沉默让问题变多了 她究竟是不是出于自愿
But her silence raised questions. Would she have just decided on her own
为了史蒂夫乔布斯 伪造了这个董事会议
to fake a board meeting in order to enrich Steve Jobs?
谁想要完成这个
Who wanted this done?
就像过去几小时的讨论中 你们看到的
As we’ve seen in the discussions of the past hour,
我试着为苹果的人着想
I spent a lot of time trying to take care of people at Apple
还有 你知道的 让他们开心满意
and to, you know, surprise and delight them
因为我知道对员工和 他们家庭而言这工作有多重要
with what a career at Apple could mean to them and their families.
但我不觉得董事会 有对我做出一样的事情
And I felt that the board wasn’t really doing the same with me.
-对 -所以我很…
-Right. -So I was…
受伤 我想这是最正确的形容
…hurt, I suppose would be the most accurate word.
我一直都在工作 你知道的 我不晓得
I’d been working, you know, I don’t know,
在我人生中四年或五年了
four years, five years of my life,
我也不常见到我的家人之类的
and not seeing my family very much and stuff.
我只觉得…
And I just felt like
没有人为我撑腰 你懂吗
there’s nobody looking out for me here, you know?
好 好的
Right. OK.
所以我想他们有所作为 然后我们聊了一下
So, I wanted them to do something, and so we talked about it.
毋庸置疑这命令是由他下的
There’s no question that the directives came from him.
然而随着交易委员会的调查 他似乎是清白的
Yet, when the SEC investigated, it was as if he was immune.
我多希望他们来找我 然后对我说
I’d wished they’d have come to me and said,
“史蒂夫 我们有 新的补给给你”
“Steve, we’ve got this new grant for you,”
而不是要我提点东建议西
without me having to suggest anything
或是什么事都要参一脚 什么事都要我协调
or be involved in anything or negotiate anything.
从公♥司♥的观点看来 也是一件好事
That would have been much better from the company’s point of view
同时也会让我比较舒服一点
because it would have made me feel better at that time.
根据调查 如果乔布斯 因为回溯期权而服刑
According to one analyst, if Jobs had gone to jail for backdating,
苹果的市值就会 下跌两百二十亿美元
the company’s value would have dropped by $22 billion.
但乔布斯是苹果不可或缺的人物
But Jobs was Apple’s indispensable man,
苹果也是矽谷不可或缺的企业
and Apple, Silicon Valley’s indispensable company.
美国整个经济的奠基石
A cornerstone of the entire American economy.
但究竟苹果是如何代表美国的
But just how American was Apple?
你是否发誓你在此的证言…
Do you swear that the testimony you’re about to give will be…
美国参议院质询过 乔布斯的接♥班♥人
When the US Senate questioned Jobs’s successor,
提姆库克 关于这间公♥司♥的税务处理
Tim Cook, about the company’s tax practices,
许多小组成员 花了些时间作了声明
many of the subcommittee members took a moment to state,
来表示这对他们来说有多困难
for the record, just how tough they were willing to be.
我爱苹果 我对于这间美国公♥司♥感到骄傲
I love Apple, and I’m very proud of Apple as an American company.
苹果是一个 美国的成功故事
Apple is an American success story.
它的产品值得它的名气 和在全世界的普及率
Its products are justifiably well-known and used throughout the world.
和世界上百万人一样 我的口袋也有一支苹果手♥机♥
Just like millions around the world, I carry an iPhone in my pocket.
但世人不知道的是
What may not be so well-known
苹果也有着 巨大的逃税系统
is that Apple also has a highly developed tax-avoidance system,
经估计这系统 在免税国家的境外现金
a system through which it has amassed more than $100 billion
总共超过一千亿美元
in off-shore cash in a tax haven.
苹果在爱尔兰的绿野 找到了这片免税天堂
Apple found its tax haven in the green fields of Ireland
就在乔布斯和团队 1980年早期成立公♥司♥时期
where Jobs and his team set up holding companies in the early 1980s.
这个手法被称为”双层爱尔兰”
The scheme is known as a “Double Irish”.
霍利山房♥地♥产♥
Holly Hill industrial estate
根本无法与加州矽谷相比
can scarcely be compared to California’s Silicon Valley.
有人说爱尔兰科克的苹果
There is the feeling that Apple of Cork
可能会成为下一个矽谷
may become something of a Silicon Hill.
直至今日的海内外 苹果握有超过1370亿美元利润
Today, Apple holds more than $137 billion of its profits overseas.
大部份都在两间小爱尔兰公♥司♥ 有一间甚至没有员工
Much of it in two small Irish companies, one with no employees.
将钞票握在手上 接受着纽约银行的调查
While the actual cash is held and invested by New York banks,
由内华达的里诺园区 管理帐面财务
the paper profits are steered through an office park in Reno, Nevada,
然后在翡翠岛 那里的税率低于百分之一
and then back to the Emerald Isle where it’s taxed at rates less than 1%.
参议员 我感到很骄傲 我们所有研发团队
Senator, we’re proud that all of our R&D,
或是说大部份的人 都在美国
or the vast majority of it, is in the United States.
我知道 但你们的营利 却都在爱尔兰
I know, but the profits that result from it are sitting in Ireland
在你们旗下的公♥司♥ 一毛税金都没付
in corporations that you control that don’t pay taxes.
这些新公♥司♥的谎言中有部份
Part of the mythology of these new companies
在某些层面 反映出这就是美国
was that they in some way reflected something about America.
谷歌♥和苹果都用这种政♥治♥手法
Both Google and Apple have played on the idea
为贩卖♥♥公♥司♥当作幌子
of political virtue as part of selling their company.
所以发现他们并不是如此正派 很让人难过
So then to find out they weren’t about political virtue is distressing.
史蒂夫乔布斯说他想要 改变世界 但变得如何
Steve Jobs said he wanted to change the world, but into what?
变成整天只想着 如何欺骗员工的全球企业
Companies all over the world make choices on how to treat workers,
要怎么拿回他们的钱 以及要放在哪里
what to give back and where to put their money.
史蒂夫的选择到底是什么
What were Steve’s choices?
在冥想之中 他找到简约
In meditation, he found simplicity.
他喜欢”活在当下”的点子 但他的当下在哪
He loved the idea of “Be Here Now.” But where was “here?”
各位先生女士 我们现在正在…
Ladies and gentlemen, we have just landed
北♥京♥国际机场的第三航厦
at Beijing International Airport.
我认为抢下中国 是非常重要的

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