Although there may be nothing illegal about backdating per se, failure to disclose it or properly account for it may constitute fraud.

就期权回溯本身而言，也许并无非法之处，但没有披露或对其做适当的说明，却可能构成欺诈。

youdao

FAILURE to DISCLOSE could prejudice your right to recovery in the event of a claim or allow underwriters to avoid the policy from its inception.

未履行告知义务会影响您的索赔权利或者保险公司有权自起保日起取消保单。

youdao

The failure to disclose this difference, based on extraneous information not made known to the applicant, is a breach of natural justice and a reviewable error.

如果不揭示这种偏离，如果不告诉原告这是基于不相干的信息，那就破坏了天经地义的公正，就会造成应该纠正的错误“。

youdao

They allege wrongful termination and failure to disclose conflicts of interest involving analyst Jack Grubman.

FORBES: Magazine Article

To be sure, the failure to disclose a Swiss bank account can constitute a crime.

FORBES: What Does The Flap Over Romney's Tax Returns Suggest About Disclosure of His Swiss Account?

His failure to disclose this violated JAMA's policy, which insists on disclosure of such relationships going back five years.

ECONOMIST: Medical journals and ethics