Not disclosing all payables to other United Nations agencies if they are disputed is not consistent with the principle of exercising prudence in preparing financial statements, as provided by paragraph 5 of the United Nations system accounting standards.
不披露应付给其他联合国机构的有争议账款不符合联合国系统会计准则第5段规定的在编制财务报表时保持谨慎的原则。