Where expenditure previously included in an application for interim payment for the accounting year is excluded by a Member State from its accounts, due to an ongoing assessment of that expenditure's legality and regularity, any or all of that expenditure subsequently found to be legal and regular may be included in an application for interim payment relating to subsequent accounting years.
I gcás ina n-eisiafaidh Ballstát caiteachas óna chuntais, ar caiteachas é a áiríodh roimhe sin in iarratas ar íocaíocht eatramhach don bhliain chuntasaíochta, toisc go bhfuil sé faoi réir measúnaithe leanúnaigh maidir le dlíthiúlacht agus le rialtacht an chaiteachais sin, féadfar aon chuid den chaiteachas sin nó an caiteachas sin san iomlán sin a suíodh ina dhiaidh sin bheith dlíthiúil agus rialta a áireamh ar iarratas ar íocaíocht eatramhach a bhaineann le blianta cuntasaíochta ina dhiaidh sin.