As a result , some legal experts regard backdating as an inappropriate target of criminal prosecutors , and argue that civil litigation or regulatory intervention would be better 因此，某些法律专家认为回溯作为不宜作为刑事起诉的对象，并且声称民事诉讼或监管干预会有更好的效果。
The new york city employees ' retirement system , which manages $ 89 billion on behalf of municipal workers , agreed last month to lead an options - backdating lawsuit against apple 上个月，管理890亿美元和代表市政雇员的纽约市雇员退休体制决定对苹果公司提起涉及期权回溯的集体诉讼。
The august issue of the monthly statistical bulletin will also release the figures based on the revised definition and the web - version on the hkma homepage provides data backdated to april 1997 月份的金融数据月报的有关数字将会根据经修订定义编制。另外，网上版本提供的数据会追溯至年月。
The sec , meanwhile , reports a big increase in investigations in four areas of interest for enforcers : insider trading and hedge funds ; subprime lending ; options backdating ; and municipal finance 同时， sec宣称将大幅增加对4个热点领域的调查：内部交易，对冲基金，次级借贷、倒签期权日期和市政金融。
Apple inc . ' s former finance chief said on tuesday he relied on chief executive steve jobs in the handling of backdated stock options , putting the spotlight on the company ' s co - founder in the scandal 苹果前财务长佛瑞德?安德森周二称，他在追溯股票期权时听信了首席执行官乔布斯，这将追溯股票期权造假一事的焦点引到了乔布斯身上。
Apple inc . " " s former finance chief said on tuesday he relied on chief executive steve jobs in the handling of backdated stock options ， putting the spotlight on the company " " s co - founder in the scandal 苹果前财务长佛瑞德?安德森周二称，他在追溯股票期权时听信了首席执行官乔布斯，这将追溯股票期权造假一事的焦点引到了乔布斯身上。
The likeliest explanation for this popularity is that options are highly effective in attracting employees to tech firms , that talent is in short supply , and that backdating makes options more valuable 最可能解释这一广泛性现象的原因是：期权在吸引雇员加入科技企业方面非常有效；专业人才目前供不应求；而且回溯做法会让期权价值提升。
If the time can backdate to the happy times , if the things can be redone , if the suggestions can be taken , if ye can relive … there are always too many ‘ if ' s around our lives , but afterthoughts never work （如果时间可以回溯到那些开心的时光，如果事情可以重来，如果那些劝说可以起到作用，如果叶可以回来…我们的一生中有太多的如果，但是事后的追悔总是于事无补。 ）
An assistant taxation officer of the inland revenue department was sentenced to 20 months imprisonment for using a stolen ird chop to backdate the tax returns for clients in his moonlighting business in order to help them escape penalties or prosecutions 一名税务局助理税务主任，使用盗取的税务局印章在报税表上盖印，以协助其自行开设公司的客户避免迟交报税表而被罚款或检控，被判入狱二十个月。
In the course of discussion with the administration , members of the xra grade put forward strong representations that implementation of the upgrading proposal and the new pay scales should be backdated to take effect from 1st november 1996 , the date the new registration requirement came into force , rather than from a current date 及新薪级实施的日期，追溯至一九九六年十一月一日即新注册法例生效当日起计，而不是从升格
