By way of derogation from Article 16, revenues relating to a long-term contract shall be considered to have been accrued for the amount that corresponds to the part of the long-term contract that has been completed in the relevant tax year.
Z odstopanjem od člena 16 se za prihodke v zvezi z dolgoročno pogodbo šteje, da so nastali v znesku, ki ustreza delu pogodbe, izpolnjenem v zadevnem davčnem letu.