expenditure implemented under shared management with the exception of the EAGF shall be entered in the accounts for a financial year on the basis of the reimbursements made by the Commission to Member States by 31 December of that year, including the expenditure charged by 31 January of the following financial year as laid down in Articles 30 and 31.
Cuirfear caiteachas arna chur chun feidhme faoi bhainistíocht roinnte cé is moite de chaiteachas CERT sna cuntais do bhliain airgeadais ar bhonn na n-aisíocaíochtaí a dhéanfaidh an Coimisiún leis na Ballstáit faoin 31 Nollaig an bhliain sin, lena n-áirítear an caiteachas a mhuirearófar faoin 31 Eanáir an bhliain airgeadais ina dhiaidh sin mar a leagtar síos in Airteagal 30 agus Airteagal 31.