an acceptable substitute benchmark is available and users of the critical benchmark can switch to this substitute at minimal costs which shall be evidenced by at least a written report by the administrator detailing the means of transition to a substitute benchmark and the ability and costs to users of transitioning to this benchmark; or
go bhfuil tagarmharc ionadach inghlactha ar fáil agus gur féidir le húsáideoirí an tagarmhairc chriticiúil athrú chuig an gceann ionadach seo gan ach na costais is ísle a bheith orthu, arna fhianú sin, ar a laghad, le tuarascáil i scríbhinn ón riarthóir ina mbeidh mionsonraí faoin modh trasdula chuig tagarmharc ionadach agus an cumas atá ag úsáideoirí trasdul chuig an tagarmharc sin chomh maith le costais an trasdula; nó