Article 1
In Article 6 of Implementing Decision (EU, Euratom) 2023/2825, the following paragraph 3 is added:
‘3. Early reimbursed amounts of loans concluded under the back-to-back method may be used to meet expected funding needs instead of borrowing or debt management operations. The corresponding outstanding debt from a borrowing operation conducted under the back-to-back method after an early reimbursement should be treated as resulting from a borrowing operation as defined in Article 2, point (1).’