To ensure an adequate framework for providing rapidly emergency assistance, this Regulation should allow support for actions the expenditure of which was incurred before the application for such assistance was made, but not before 1 January 2014, in accordance with the provision in Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council [4], which allows such flexibility in duly substantiated exceptional cases.
D’fhonn creat iomchuí a áirithiú le cúnamh éigeandála gasta a sholáthar, ba cheart go gceadófaí de réir an Rialacháin seo tacaíocht le haghaidh gníomhaíochtaí ar tabhaíodh caiteachas a bhaineann leo sula ndearnadh iarratas ar chúnamh den sórt sin, ach tráth nach luaithe ná 1 Eanáir 2014, de réir na forála i Rialachán (AE, Euratom) Uimh. 966/2012 ó Pharlaimint na hEorpa agus ón gComhairle [4] ina gceadaítear solúbthacht den sórt sin i gcásanna eisceachtúla cuí-réasúnaithe.