Regulation (EU, Euratom) 2020/2093 is amended as follows:

Article 2 is amended as follows:

in paragraph 2, the first subparagraph is replaced by the following:

‘2. Where it is necessary to use the resources from the special instruments provided for in Articles 8, 9, 10, 10a, 10b, 10c and 12, commitment and corresponding payment appropriations shall be entered in the budget over and above the relevant MFF ceilings.’

in paragraph 3, the following subparagraph is added:

‘Where it is necessary to mobilise a guarantee for financial assistance in the form of a loan to Ukraine, which is available for the years 2026 and 2027 for an overall amount of up to EUR 90 000 000 000, to be provided through enhanced cooperation under Regulation (EU) 2026/467 of the European Parliament and of the Council ( *1 ) authorised in accordance with Article 223(1) of Regulation (EU, Euratom) 2024/2509 of the European Parliament and Council ( *2 ) , the necessary amount shall be mobilised over and above the MFF ceilings.

( *1 ) Regulation (EU) 2026/467 of the European Parliament and of the Council of 24 February 2026 implementing enhanced cooperation on the establishment of the Ukraine Support Loan for 2026 and 2027 ( OJ L, 2026/467, 26.2.2026, ELI: http://data.europa.eu/eli/reg/2026/467/oj )."

( *2 ) Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union ( OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj ).’;"

the following is inserted:

COUNCIL REGULATION (EU) 2026/469 of 23 April 2026 amending Regulation (EU, Euratom) 2020/2093 laying down the multiannual financial framework for the years 2021 to 2027