Tidspunktet for bogfoeringen af de forskellige udgifter og indtaegter afhaenger af, hvornaar de fysiske operationer i forbindelse med interventionen finder sted, medmindre der er vedtaget saerlige bestemmelser efter fremgangsmaaden i artikel 8 .
Unless specific provision is made according to the procedure laid down in Article 8, the time when the various items of expenditure and revenue are entered in the accounts shall be determined by the time of the physical operation entailed by the intervention measure.