Where it is not possible or practicable to quantify precisely the amount of ineligible costs for each grant concerned, the amounts to be reduced or recovered may be determined by extrapolating the reduction or recovery rate applied to the grants for which the systemic or recurrent irregularities, fraud or breach of obligations have been demonstrated, or, where ineligible costs cannot serve as a basis for determining the amounts to be reduced or recovered, by applying a flat rate, having regard to the principle of proportionality.
I gcás nach féidir nó nach bhfuil sé praiticiúil méid na gcostas neamh-incháilithe a chainníochtú go beacht do gach deontas lena mbaineann, féadfar na méideanna a bheidh le laghdú nó le gnóthú a chinneadh tríd an ráta um laghdú nó um ghnóthú a eachtarshuí, ráta a chuirtear i bhfeidhm maidir le deontais ar taispeánadh ina leith neamhrialtachtaí, calaois nó sárú oibleagáidí de chineál córasach nó aisfhillteach, nó i gcás nach féidir le costais neamh-incháilithe a bheith mar bhonn chun na méideanna a bheidh le laghdú nó le gnóthú a chinneadh, trí ráta comhréidh a chur i bhfeidhm, ag féachaint do phrionsabal na comhréireachta.