Article 5
1. The borrowing and lending operations shall be carried out in accordance with Article 220 of the Financial Regulation. 2. By derogation from Article 220(5), point (e), of the Financial Regulation, the Union may bear interests, by granting an interest rate subsidy, and administrative costs related to the borrowing and lending, with the exception of costs related to early repayment of the loan, in respect of the loan under this Decision. 3. Ukraine may request the interest rate subsidy and coverage of the administrative costs by the Union by the end of March of each year. 4. Where necessary, by derogation from Article 220(2) of the Financial Regulation, the Commission may roll over the associated borrowings contracted on behalf of the Union. 5. The Commission shall inform the European Parliament and the Council of developments in the operations referred to in paragraphs 2 and 3.