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Additional resources in response to the crisis associated with the outbreak of COVID-19 1. Where the Member State considers it to be appropriate, the resources referred to in Article 6(1) of this Regulation shall be increased in response to the crisis associated with the outbreak of COVID-19, in accordance with the seventh subparagraph of Article 92b(5) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council () and under the relevant conditions laid down in that paragraph. The additional resources shall constitute external assigned revenue as referred to in Article 3(1) of Council Regulation (EU) 2020/2094 () and shall be subject to Article 3(3), (4), (7) and (9) thereof. The additional resources may affect the budget commitments for 2021 and 2022.

2. By way of derogation from Article 7(1), the period for operational programmes benefitting from additional resources in accordance with paragraph 1 of this Article shall be until 31 December 2022.

3. By way of derogation from the first paragraph of Article 38 of this Regulation, the budget commitments for the additional resources in respect of each programme shall be made in the years 2021 and 2022.

By way of derogation from Article 59(1) of this Regulation, the budget commitments for the additional resources shall be decommitted in accordance with the rules to be followed for the closure of the programmes.

4. In addition to the pre-financing referred to in Article 44(1), the Commission shall pay a pre-financing amount of 11 % of the additional resources allocated for the year 2021 following the Commission decision approving the amendment to a programme for the allocation of the additional resources. In addition to the initial pre-financing set out in the first subparagraph, the Commission shall pay 4 % of the REACT-EU resources allocated to programmes for the year 2021 as additional initial pre-financing in 2022. For programmes in Member States which have had a level of arrivals of persons from Ukraine greater than 1 % of their national population between 24 February 2022 and 23 March 2022, that percentage shall be increased to 34 %. The amount paid as initial pre-financing referred to in the first and second subparagraphs shall be totally cleared from the Commission accounts not later than when the operational programme is closed.

5. By way of derogation from Article 20, a co-financing rate of up to 100 % may be applied to the additional resources under paragraph 1 of this Article.