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 evident anger in Congress is fuelling demands for a full blown investigation in to the CIA's failure to disclose the programme and Cheney's role in the cover up.

国会显然非常恼火，要求对CIA隐瞒计划的行为以及切尼在隐瞒事件中的角色展开全面彻底的调查。

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