The accounts referred to in point (a) of paragraph 5 shall include pre-financing and sums for which recovery procedures are ongoing or have been completed.
Sna cuntais dá dtagraítear i bpointe (a) de mhír 5 beidh réamh-mhaoiniú agus suimeanna maidir lena bhfuil nósanna imeachta aisghabhála curtha ar bun nó tugtha chun críche.