63As the Advocate General has stated in points 86 and 87 of his Opinion, the extraordinary contribution therefore differs from the ordinary contribution in so far as the timing and purpose of its collection are concerned. It is difficult to predict the date at which extraordinary contributions are to be levied since that depends on the date of the resolution operations which give rise to the deficit in the national fund. Extraordinary contributions cannot therefore be planned for in the same way as ordinary contributions, which are calculated with reference to the accounting information regarding the latest approved and certified financial statements available before 31 December of the year preceding the contribution period and are collected in respect of the calendar year in which they are imposed.
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