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Toutefois, l'organisme compétent peut considérer comme recevable une demande présentée sous forme de télécommunication écrite ou de message électronique, à condition que l'on y trouve tous les éléments qui auraient figuré sur le formulaire si celui-ci avait été utilisé.
However, competent bodies may accept written telecommunications and electronic messages as valid applications, provided they include all the information which would have appeared on the form, had it been used.
La différence entre les montants comptabilisés selon le principe de la comptabilité en droits constatés et ceux qui auraient figuré dans les comptes si on avait continué d'appliquer le principe de la comptabilité de caisse est résumée dans le tableau ci-après :
The difference between the amounts now recorded on an accrual basis and the amounts that would have been recorded on a cash basis is summarized in the table below.
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