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4. By way of derogation from the first, second and fourth subparagraphs of Article 209(3) of Regulation (EU, Euratom) 2018/1046, any revenues and repayments from financial instruments established under this Regulation shall constitute internal assigned revenue within the meaning of Article 21(5) of Regulation (EU, Euratom) 2018/1046, to the Facility or its successor programme.

5. By way of derogation from Article 213(4), point (a), of Regulation (EU, Euratom) 2018/1046, any surplus of the provisions for the Ukraine Guarantee shall constitute internal assigned revenue within the meaning of Article 21(5) of that Regulation to the Facility or its successor programme.

6. Budgetary commitments for activities extending over more than one financial year may be broken down over several years into annual instalments, in accordance with Article 112(2) of Regulation (EU, Euratom) 2018/1046. The third subparagraph of Article 114(2) of Regulation (EU, Euratom) 2018/1046 shall not apply to the activities referred to in the first subparagraph of this paragraph.

1. By way of derogation from Article 12(4) of Regulation (EU, Euratom) 2018/1046, unused commitment and payment appropriations under the Facility shall be automatically carried over and may be committed and used, respectively, up to 31 December of the following financial year. The amount carried over shall be used first in the following financial year.

2. The Commission shall submit to the European Parliament and the Council information on commitment appropriations carried over, including the amounts involved in accordance with Article 12(6) of Regulation (EU, Euratom) 2018/1046.

3. By way derogation from Article 15 of Regulation (EU, Euratom) 2018/1046, commitment appropriations corresponding to the amount of decommitments made as a result of total or partial non-implementation of an activity under the Facility shall be made available again to the benefit of the budget line of origin.