Where a subsidy cannot be linked to the acquisition of fixed assets, the amount of the benefit received during the investigation period shall in principle be attributed to that period, and allocated as described in paragraph 2, unless special circumstances arise justifying attribution over a different period.
I gcás nach féidir fóirdheontas a nascadh le héadáil sócmhainní seasta, beidh méid an tsochair arna fháil le linn na tréimhse imscrúdaithe inchurtha i bprionsabal leis an tréimhse sin, agus leithdháilfear é de réir mar atá leagtha síos i mír 2, mura dtagann imthosca speisialta chun cinn a bheadh mar údar lena leithdháileadh thar thréimhse éagsúil.