An obligation shall be recorded in the accounts as unliquidated during the period set forth in regulation 5.3 and until such point as it is reobligated, liquidated or cancelled in accordance with regulations 5.4 and 5.5, as appropriate.
在条例5.3规定的期间内，任何债务在酌情按照条例5.4和5.5改期偿还、清偿或核销之前应记为未清偿债务。