In exceptional circumstances, where it is necessary to safeguard the financial interests of the Union and where the accounting officer has justified grounds to believe that the amount due to the Union would be lost, the accounting officer may recover by offsetting before the expiry of the deadline referred to in point (b) of the first subparagraph of Article 98(4).
I gcásanna eisceachtúla inar gá leasanna airgeadais an Aontais a chosaint agus ina mbeidh bonn cuí ag an oifigeach cuntasaíochta lena mheas go gcaillfí an méid atá dlite don Aontas, féadfaidh an t-oifigeach cuntasaíochta aisghabháil a dhéanamh le fritháireamh sula dtéann an sprioc-am dá dtagraítear i bpointe (b) den chéad fhomhír d’Airteagal 98(4) in éag.