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A transitional statement can help the person get ready for unexpected bad news. Although you want to get to the point right away instead of beating around the bush, you do want to at least prepare the person for the prospect of upsetting news. You can use phrases such as: "I have some sad news to tell you", "I've just received a call from the hospital: there has been an accident and..."; or "I've been talking to your specialist and...", "There is no easy way to say this but..." or "There's some really bad news you need to know..." etc. As you narrate the events, react to the emotions of the other person as they arise by acknowledging and addressing them. The most important part of breaking news is how well you respond to the other person's emotions. Make the connection between the identification of the emotions and the cause, and make it clear to the recipient that you get the connection. Do this by acknowledging their response, such as "This is a clearly a terrible shock" or "I can see that you're really upset and angry about what has happened", and so forth. Doing this lets the person know you get their pain or other reaction and that you've tied it to the news you've just relayed, without passing any judgment, making any assumptions, or trying to minimize their emotions. Everyone won't ask questions or demand answers after hearing upsetting news. Some people may just sit there in shock. It may take time to let the news sink in. If he or she does that, place your arm around the person's shoulders and simply sit with him or her in a display of sympathetic solidarity. When comforting the person, keep in mind social and cultural conventions to avoid making the situation worse. It's all very well delivering bad news but there must be a strategy for after delivery of it. Action can help prevent a person from going into a state of shock, and can give them a sense of being involved or doing something to resolve, manage, deal with, or face the results of the bad news. Help to decide how to handle the news. If a person has died, how will the friend or relative cope? If a cat died, how will the owner honor it? If someone lost their job, how will they find a new one? Perhaps you can offer to take the recipient somewhere, such as visiting a hospital, gathering belongings, seeing a counselor, going to the police, or whatever is needed. Make it plain what is likely to happen next, especially with relation to your own involvement. If you're a doctor delivering bad news about treatment, for example, you might outline the next steps for the patient continuing to visit you. Simply letting the person know when you'll be around or back again to check on them can be a help in and of itself. Whatever promises you make to assist the person who has received bad news, be sure to follow through on what you've said you'll do. Give the person your time where possible, and be accepting of their need to grieve where relevant.
Signal the bad news before you dive in. Offer comfort to the person, if appropriate. Accept silence as a possible response. Decide what to do next.