The assessment of serious deficiencies in the effective functioning of a management and control system shall be based on the applicable law when the relevant management declarations, annual control reports and audit opinions were submitted.
Beidh measúnú ar easnamh tromchúiseach i bhfeidhmiú chóras bainistíochta agus rialaithe bunaithe ar an dlí is infheidhme tráth curtha isteach na ndearbhuithe bainistíochta, na dtuarascálacha bliantúla ar rialú agus na dtuairimí iniúchóireachta ábhartha.