Member States may replace irregular amounts which are detected after the submission of the accounts by making the corresponding adjustments in the accounts for the accounting year in which the irregularity is detected, without prejudice to Articles 144 and 145.
Féadfaidh na Ballstáit méideanna eile a chur in ionad méideanna neamhrialta a bhraitear tar éis na cuntais a chur isteach trí choigeartuithe comhfhreagracha a dhéanamh sna cuntais don bhliain chuntasaíochta ina mbraitear an neamhrialtacht, gan dochar d'Airteagal 144 agus d'Airteagal 145.