a reconciliation between the expenditure stated pursuant to point (a) and the expenditure declared in respect of the same accounting year in payment applications, accompanied by an explanation of any differences.
réiteach idir an caiteachas atá sonraithe de bhun phointe (a) agus an caiteachas atá dearbhaithe maidir leis an mbliain chéanna chuntasaíochta in iarratais ar íocaíocht, agus beidh míniú ar aon difríochtaí ag gabháil leis sin.