one and a half percentage points where the debtor provides a financial guarantee which is accepted by the accounting officer instead of payment;
aon phointe céatadáin go leith i gcás inar chuir an féichiúnaí ráthaíocht airgeadais ar fáil agus gur ghlac an t-oifigeach cuntasaíochta í in ionad íocaíochta;