Backdating itself is not illegal, though a lack of accurate disclosure of it may well be fraud.

虽然缺乏准确一些信息它可能就是欺诈行为，但是期权回溯本身是不违法的。

youdao

A third view, Mr. Han and others for illegal possession for the purpose of hiding the truth through facts or fiction approach, obtaining public and private property, will be fraud.

第三种意见认为，韩某等人以非法占有为目的，通过虚构事实或者隐瞒真相的方法，骗取公私财物的，定诈骗罪。

youdao

Wayne Bryant, a former state senator, is due to be sentenced for fraud and bribery on Friday.

一名前州议员韦恩·布莱恩特周五被判诈骗和贿赂罪。

youdao

But he also admitted he will not be able to prevent all fraud in the second round.

VOA: standard.2009.10.23

German Foreign Minister Frank-Walter Steinmeir says the fraud allegations cannot be ignored and his European counterparts will insist the complaints be thoroughly scrutinized.

VOA: standard.2009.09.15

"I do not expect that we will be able to eliminate fraud in two weeks' time,"

VOA: standard.2009.10.23

The lending of more than was actually available was universally recognized to be fraud.

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He couldn't give me the food stamp funds, that would be fraud, even though I offered to reimburse the government.

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But avoid cooking your books so you show a huge loss one year and a tiny profit the next--that could be fraud.

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