Where, in the context of the recovery procedure, the absence of any irregularity is recorded by an administrative or legal instrument of a final nature, the Member State concerned shall declare as expenditure to the Funds the financial burden borne by it under the first subparagraph.
I gcás ina dtaifeadtar in ionstraim riaracháin nó dhlíthiúil de chineál cinntitheach nach ann do neamhrialtacht, i gcomhthéacs an nós imeachta aisghabhála, maífidh an Ballstát lena mbaineann do na Cístí gur caiteachas é an t-ualach airgeadais atá air de réir na chéad fhomhíre.