In order to make expenditure effected before the earliest possible date of payment or after the latest possible date of payment eligible for Union financing, while limiting the financial impact of doing so, the Commission shall be empowered to adopt delegated acts in accordance with Article 115, derogating from the rule contained in the first paragraph.
Chun go mbeidh caiteachas sa dhéanfar roimh an dáta íocaíochta is luaithe is féidir nó i ndiaidh an dáta is déanaí is féidir incháilithe i gcomhair maoiniú ón Aontas, agus an tionchar airgeadais á theorannú ag an am céanna, beidh sé de chumhacht ag an gCoimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 115, de mhaoluithe ar an riail atá sa chéad mhír.