the balances referred to in Article 10(4) and (6) and the adjustments referred to in Article 10(5) and (7) shall be recorded annually, except for the particular adjustments referred to in the first indent of Article 10(5), which shall be recorded in the accounts on the first working day of the month following agreement between the Member State concerned and the Commission.
annuellement en ce qui concerne les soldes visés à l'article 10, paragraphes 4 et 6, et les ajustements prévus à l'article 10, paragraphes 5 et 7, à l'exception des ajustements particuliers visés à l'article 10, paragraphe 5, premier tiret, qui sont repris dans la comptabilité le premier jour ouvrable du mois qui suit l'accord entre l'État membre concerné et la Commission.