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(4) Accused persons in detention may give statements subject to a time limit orally forthe record at the court conducting the proceedings or deliver them to the prisonadministration, and persons serving custodial sentences or those institutionalised for theimplementation of a security measure or a correctional measure may deliver suchstatements to the administrations of the institutions where they are accommodated. Thedate when such a statement is made, or when the statement was delivered to theadministration of the institution is deemed the date of its delivery to the authorityresponsible for receiving it. The prison or institution administration shall issue to personsdeprived of liberty receipts of the delivery of their statements.(5) Where a brief subject to a time limit is due to the ignorance or obvious omission ofthe sender delivered or sent to a court which is not competent before the expiry of thetime limit, and is received by the competent court after the expiry of the time limit, it shallbe deemed timely.Article 183(1) Time limits are calculated in hours, days, months and years.(2) The hour or the day when a delivery or a statement was made, or the hour or day ofthe event from which the calculation of the time limit commences, shall not counttowards the time limit, but the first following hour or day shall be taken as the beginningof the time limit. One day is counted as 24 hours, and months are calculated as calendarmonths.(3) Time limits prescribed in months or years expire on the termination of that day of thelast month or year whose number corresponds to the day when time limit commenced torun. If there is no such day in the last month, the time limit expires on the last day of thatmonth.(4) Where the last day of a time limit falls on a national holiday or a Saturday or Sundayor other day when the public authority is closed, the time limit shall expire on thetermination of the first following workday.Article 184(1) Accused persons who on justifiable grounds miss time limits for filing appeals againstjudgements or appeals against rulings on the implementation of a security measure orseizure of proceeds from crime, or time limits for submitting objections against rulings onpenalties, shall be allowed restitution by the court to lodge their appeals or objections, ifwithin a time limit of eight days after the expiry of the reasons for missing the time limitthey submit requests for restitution and together with them also their appeals orobjections.(2) Restitution may not be sought at the expiry of a period of three months following thedate of missing the time limit.Article 185