An obligation shall be recorded in the accounts as unliquidated during the period set forth in regulation 4.5 and until such point as it is re-obligated, liquidated or cancelled in accordance with regulation 4.5.
在条例4.5规定的期间内，任何债务在按照条例4.5改期偿还、清偿或注销之前应记为未清偿债务。