The modules shall reflect the situation in the reference year but may be based on the year directly preceding or following the reference year for the modules referred to in points (f), (g) and (h) of paragraph 1 of this Article.
Léireoidh na modúil an staid sa bhliain thagartha ach féadfar iad a bheith bunaithe ar an mbliain díreach roimh an mbliain thagartha nó tar éis na bliana tagartha do na modúil dá dtagraítear i bpointí (f), (g) agus (h) de mhír 1 den Airteagal seo.