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1. This Regulation shall not affect the continuation of or modification of actions initiated pursuant to Regulation (EU) No 1288/2013, which shall continue to apply to those actions until their closure.

2. The financial envelope for the Programme may also cover the technical and administrative assistance expenses necessary to ensure the transition between the Programme and the measures adopted pursuant to Regulation (EU) No 1288/2013.

3. In accordance with point (a) of the second subparagraph of Article 193(2) of the Financial Regulation, and by way of derogation from Article 193(4) of that Regulation, in duly justified cases specified in the financing decision, activities supported under this Regulation and the underlying costs incurred in 2021 may be considered eligible as of 1 January 2021, even if those activities were implemented and those costs incurred before the grant application was submitted. The grant agreements for the operating grants of the 2021 financial year may exceptionally be signed within six months of the start of the beneficiary’s financial year.

4. If necessary, appropriations may be entered in the Union budget beyond 2027 to cover the expenses provided for in Article 17(7) in order to enable the management of actions and activities not completed by 31 December 2027.

5. Member States shall ensure, at national level, the unimpeded transition between the actions implemented under the 2014-2020 Programme and those to be implemented under the Programme.