It is indeed possible to conceal the actual financial risks of enterprises to a certain extent through the design of complex financial derivatives, especially when accounting standards and regulatory frameworks are relatively loose. Some enterprises may use these derivatives to conduct "financial engineering" to improve the appearance of financial statements and thus gain more trust from investors and regulators. However, this practice brings some ethical and legal risks: 1. **Legality**: Although certain structures and practices may be legally permitted, if there is deliberate misleading or concealment of important information, it may violate relevant laws and regulations such as the Securities Law. 2. **Transparency**: Overly complex financial instruments may lead to reduced transparency in financial statements and affect investors' judgment. If regulators find that enterprises deliberately conceal information, they may face severe penalties. 3. **Risk management**: Even if it seems successful in the short term, hiding risks may lead to greater financial crises and reputational losses in the long run. 4. **Moral responsibility**: Enterprises have a moral responsibility when disclosing their financial status, and deliberately concealing risks will harm the interests of shareholders and other stakeholders. Therefore, although there may be ways to achieve this goal technically, this practice is not desirable in the long run and there are serious risks and potential legal consequences. Enterprises should pay more attention to transparent and responsible financial management.