Article 1

Regulation (EU, Euratom) 2020/2093 is amended as follows: (1) Article 2 is amended as follows: (a) 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. ; (b) 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 90000000000, to be provided through enhanced cooperation under Regulation (EU) 2026/467 of the European Parliament and of the Council authorised in accordance with Article 223(1) of Regulation (EU, Euratom) 2024/2509 of the European Parliament and Council, the necessary amount shall be mobilised over and above the MFF ceilings. (2) the following is inserted: Article 10c Ukraine Support Loan Instrument After having sought budgetary availabilities, first under existing budgetary ceilings and subsequently under other special instruments, while taking into account applicable sectoral rules, any legal or other obligations including under Article 10a of this Regulation, priorities, prudent budgeting and sound financial management, the Ukraine Support Loan Instrument may be mobilised by the European Parliament and the Council in the framework of the budgetary procedure provided for in Article 314 TFEU. The Ukraine Support Loan Instrument may be used for the sole purpose of financing debt service costs of a loan to Ukraine to be provided through enhanced cooperation..