(1)

The Flexibility Instrument is intended to allow the financing of clearly identified expenditure which could not be financed within the limits of the ceilings available for one or more other headings.

(2)

The ceiling on the annual amount available for the Flexibility Instrument is EUR 600 000 000 (2011 prices), as laid down in Article 11 of Council Regulation (EU, Euratom) No 1311/2013 (2), increased, where applicable, by lapsed amounts made available in accordance with the second subparagraph of paragraph 1 of that Article.

(3)

In order to address the challenges in the context of the COVID-19 outbreak, it is necessary to mobilise amounts to finance appropriate measures as a matter of urgency.

(4)

Having examined all possibilities for re-allocating appropriations under the expenditure ceiling for heading 3 (Security and Citizenship), it is necessary to mobilise the Flexibility Instrument to supplement the financing in the general budget of the Union for the financial year 2020 beyond the ceiling of heading 3 by the amount of EUR 243 039 699 to finance immediate measures in the context of the COVID-19 outbreak. This amount complements financing from the Flexibility Instrument mobilised in the context of Amending budget No 1 to the general budget of the Union for 2020.

(5)

On the basis of the expected payment profile, the payment appropriations corresponding to the mobilisation of the Flexibility Instrument should be distributed over several financial years.

(6)

This Decision is linked to financing included in Amending budget No 2 to the general budget of the Union for 2020. In order to ensure coherence with that Amending budget, this Decision should apply from the date of its adoption,