the breach has affected the amount of expenditure declared for reimbursement by the budget of the Union or in cases where, due to the nature of the breach, it is not possible to quantify its financial impact but there is a substantiated risk that the breach has had such an effect.
tá tionchar ag an sárú ar mhéid an chaiteachais a dearbhaíodh le haghaidh aisíocaíochta ó bhuiséad an Aontais nó i gcásanna, de bharr chineál an tsáraithe, nach féidir a thionchar airgeadais a chainníochtú ina bhfuil riosca cuí-réasúnaithe ann go raibh tionchar den sórt sin ag an sárú.