All such data shall cover a period no shorter than five years, except for data relating to trade receivables and other short-term receivables, for which the historical period shall be no shorter than three years.
Cumhdóidh na sonraí uile den sórt sin tréimhse nach lú ná 5 bliana, seachas sonraí a bhaineann le hearraí infhaighte trádála agus earraí infhaighte gearrthéarma eile nach mbainfidh tréimshe stairiúil níos lú ná 3 bliana leo.