the accounting officer may in exceptional circumstances effect recovery by offsetting before the deadline referred to in point (b), where it is necessary to protect the financial interests of the Union when he or she has justified grounds to believe that the amount due to the Union would be lost, after the debtor has been informed of the reasons and date of the recovery by offsetting;
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 roimh an sprioc-am dá dtagraítear i bpointe (b);