Regulation (EU) 2024/792 is amended as follows:
(1)
in Article 6, paragraph 4, the following subparagraph is added:
‘Amounts made accessible pursuant to Article 4(1) of Regulation (EU) 2026/467 ( *1 ) shall be implemented as additional financial support pursuant to Chapter III of this Regulation in the form of loans and shall be in addition to the amounts referred to in paragraphs 2 and 3 of this Article.
( *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)
in Article 22(2) the following subparagraph is added:
‘Upon adoption of the Council implementing decision referred to in Article 19(1) of this Regulation in respect of the amounts referred to in second subparagraph of Article 6(4) of this Regulation, the Commission shall enter into an amendment or addendum to the loan agreement with Ukraine referred to in the first subparagraph of this paragraph with the purpose of ensuring the implementation of the amounts pursuant to Chapter III of this Regulation, with the exception of rules on the duration and repayment of the loan, including borrowing cost subsidy, which shall be governed by Regulation (EU) 2026/467.’
;
(3)
in Article 23, paragraph 1 is replaced by the following:
‘1. By way of derogation from Article 223(4) of Regulation (EU, Euratom) 2024/2509 and subject to available resources, the Facility may bear the cost of funding, cost of liquidity management, and cost of service for administrative overheads related to the borrowing and lending (“borrowing costs subsidy”), except for costs related to early repayment of the loan and except for amounts made accessible pursuant to Article 4(1) of Regulation (EU) 2026/467. For the period from 1 January 2024 to 31 December 2027, the borrowing costs subsidy shall be covered under Chapter V of this Regulation.’.