the expenditure of the European Agricultural Guarantee Fund (EAGF) shall be entered in the accounts for a financial year on the basis of the repayments made by the Commission to Member States by 31 December of that year, provided that the payment order has reached the accounting officer by 31 January of the following financial year;
Cuirfear caiteachas an Chiste Eorpaigh um Ráthaíocht Talmhaíochta (CERT) isteach sna cuntais do bhliain airgeadais ar bhonn na n-íocaíochtaí a dhéanfaidh an Coimisiún leis na Ballstáit faoin 31 Nollaig an bhliain sin, ar choinníoll go mbeidh an t-ordú íocaíochta faighte ag an oifigeach cuntasaíochta faoin 31 Eanáir an bhliain airgeadais ina dhiaidh sin;