Any unintended increase in revenue shall be counterbalanced by changes to the structure of the variation which shall be implemented within two years from the end of the accounting year in which the additional revenue is generated.
Vsako nenamerno povečanje prihodka se uravnovesi s spremembami strukture razlikovanja, ki se izvede v dveh letih po koncu računovodskega leta, v katerem je bil dodatni prihodek ustvarjen.