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In this paper, we will analyse the conceptualization of the linguistic tools used torepresent results in Spanish economic discourse. More concretely, we compare acorpus of bank reports (various Spanish banks 2006-2011) with academic discourseon economic issues (Revista Internacional del Trabajo-RIT 2004-2011). We focus onhow perception verbs (ver ‘see’, observar ‘observe’, desprender ‘infer’, entender‘understand’, apreciar ‘appreciate) are used to describe observations of respectivelyeconomic or research results. By analysing two types of discourse related toeconomic issues, we want to pin down the specificity of a formal written genre ofbusiness discourse (bank reports), as compared to a non-business related formalwritten genre (academic discourse).In the first place, we will look at the frequency of these perception verbs in bothgenres. Since bank reports focus on describing operations and financial conditionsyet academic discourse implies a more analytical approach, we expect differentlexical choices to be made, which will be reflected in the frequency of these verbs.Secondly, we also expect the specific constructions in which these verbs occur to begenre-specific. Concretely, previous research (De Cock & Hanegreefs 2012 ms.) has shown that the perception and interpretation of results in business discourse isexpressed only through the depersonalizing se-construction (an agent-defocussingconstruction) (1). We expect academic discourse to use the same construction (2).However, in view of the authorial expression and the higher personal responsibilityof the authors, our hypothesis is that there will be a greater presence ofconstructions expressing intersubjectivity, such as a wider variety of impersonal andpersonal constructions (including authorial we), and modal (3) and stanceexpressions.(1) En el gráfico inferior se observa ... (La Caixa 2010)‘In the lower graph you observe/see …’(2) Una “paradoja” similar se observa en la correlación (…).(RIT 2011)‘A similar paradox is observed in the correlation (…).’(3) En esta bibliografía monográfica cabe observar algunos patrones generales(…)(RIT 2011)‘In this monographic bibliography some general patterns are to be observed(…).’We wish to show in this paper that, in general, bank reports, as corporatecommunication, erase the author’s involvement in the text, as opposed to the expression of authorial responsibility in academic discourse. Thus, this will reflect both on the choice for specific perception verbs and on the construal in which theyoccur. References BIBER, Douglas. 1988. Variation across speech and writing. Cambridge: CambridgeUniversity Press.DE COCK, Barbara & Hilde Hanegreefs. 2012 ms. “How do we ‘perceive’ bankreports?: on the compatibility of (subjective) perception and the (supposedly)neutral se-construction”. Paper presented at the CogLingdays 5, Groningen, 14-15/12/2012.HANEGREEFS, Hilde. 2005. “Acerca de los verbos ver, mirar y observar: descripciónlexicográfica y análisis de corpus.” In: Wotjak, Gerd & Juan Cuartero Otal (eds). Haciala unidad en la diversidad: Difusión de las lenguas europeas, pp. 217-236.Salamanca: Universidad de Salamanca.MALDONADO, Ricardo. 1999. A media voz. Problemas conceptuales del clítico ‘se’.México: Universidad Nacional autónoma de México.