had been the subject of appropriate remedial measures by the Member State. The assessment of serious deficiencies in the effective functioning of management and control systems shall be based on the applicable law when the relevant management declarations, annual control reports and audit opinions were submitted. When deciding on a financial correction the Commission shall: (a) respect the principle of proportionality by taking account of the nature and gravity of the serious deficiency in the effective functioning of a management and control system and its financial implications for the budget of the Union; (b) for the purpose of applying a flat rate or extrapolated correction, exclude irregular expenditure previously detected by the Member State which has been the subject of an adjustment in the accounts in accordance with Article 139(10), and expenditure subject to an ongoing assessment of its legality and regularity under Article 137(2);
chun ráta comhréidh nó ceartú eachtarshuite a chur i bhfeidhm, eisiafaidh sé caiteachas neamhrialta a bhraith an Ballstát roimhe sin agus a bhí faoi réir coigeartuithe sna cuntais i gcomhréir le hAirteagal 139(10), agus eisiafaidh sé freisin caiteachas atá faoi réir measúnaithe leanúnaigh ar a dhlíthiúlacht agus ar a rialtacht faoi Airteagal 137(2);