the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the misappropriation or wrongful retention of funds or assets from the Union budget or budgets managed by the Union, or on its behalf;
ráitis nó doiciméid atá bréagach, mícheart nó neamhiomlán a úsáid nó a thíolacadh, arb é a n-éifeacht míleithreasú nó coinneáil éagórach cistí nó sócmhainní as buiséad an Aontais nó as buiséid arna mbainistiú ag an Aontas, nó thar a cheann;