Britain’s Financial Reporting Council has suggested a fourth alternative, that would express “serious doubt” about the ability of the company to continue as a going concern.

英国财务报告委员会提出了第四种处理方式，对公司持续经营可行性提出认真的疑惑。

youdao

As a result this had created "cash-flow pressures" which in turn had affected the company's ability to trade as a going concern, he said.

BBC: North West Wales