يجب ان تكون الموازنة واضحة و مفصلة بما يكفي السماح للمستخدمين المحتملين كافة فهمها وبالتالي فأن الامر يتطلب الاحتفاظ بالافتراضات المتعلقة بالميزانية وكيفية تحديد التقديرات .
The budget must be clear and detailed enough to allow all potential users to understand and therefore it requires maintaining budgetary assumptions and how to determine the estimates.
The budget must be clear and detailed enough to allow all potential users to understand and therefore is required to retain the assumptions on the budget and how to determine estimates.
The budget must be clear and detailed enough to allow prospective users all understand, and therefore, it requires the retention of budgetary assumptions and estimates.