EN EN

EUROPEAN COMMISSION

Brussels, 30.10.2026 COM(2026) 606 final

2026/0350 (NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

amending Implementing Decision (EU) 2026/919 approving assistance to Ukraine in

implementing the Ukrainian Financing Strategy

EN 1 EN

2026/0350 (NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

amending Implementing Decision (EU) 2026/919 approving assistance to Ukraine in

implementing the Ukrainian Financing Strategy

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2026/467 of the European Parliament and of the Council of

24 February 2026 implementing enhanced cooperation on the establishment of the Ukraine

Support Loan for 2026 and 20271, and in particular Article 8 thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1) In March 2026, Ukraine submitted the Ukrainian Financing Strategy providing details

on Ukraine’s financing needs and financing sources, as well as defence needs and in-

kind military assistance for the period up to 31 December 2026. The Commission’s

assessment of this Strategy was approved by the Council by Implementing Decision

(EU) 2026/9192.

(2) In line with Article 6(1) of Regulation (EU) 2026/467, the Ukrainian Financing

Strategy should provide details on Ukraine’s financing needs and financing sources, in

principle for 2027.

(3) On 27 October 2026, Ukraine submitted a Ukrainian Financing Strategy covering its

financing needs and financing resources for 2027.

(4) In accordance with Article 7 of Regulation (EU) 2026/467, the Commission has

assessed the Ukrainian Financing Strategy against the assessment criteria laid down in

Article 7(3) of Regulation (EU) 2026/467. In carrying out that assessment, the

Commission acted, as much as possible, in close cooperation with Ukraine.

(5) In accordance with Article 7(3), point (a), of Regulation (EU) 2026/467, the

Commission has assessed the completeness, feasibility and coherence of the Ukrainian

Financing Strategy with the underlying assumptions.

(6) In accordance with Article 7(3), point (b), of Regulation (EU) 2026/467, the

Commission has assessed the consistency of the information in the Ukrainian

Financing Strategy with external sources. In September and October 2026, the

Commission held consultations with the International Monetary Fund on Ukraine’s

projected financing needs. Commission services and the European External Action

1 OJ L, 2026/467, 26.2.2026, ELI: http://data.europa.eu/eli/reg/2026/467/oj. 2 Council Implementing Decision (EU) 2026/919 of 23 April 2026 approving assistance to Ukraine in

implementing the Ukrainian Financing Strategy (OJ L, 2026/919, 23.4.2026, ELI:

http://data.europa.eu/eli/dec_impl/2026/919/oj).

EN 2 EN

Service also held consultations with experts of the Ukraine Donor Platform and of the

Ukraine Defence Contact Group.

(7) The Commission has also assessed the consistency of Ukraine’s expected external

financing gap for which it requires support with the indicative distribution of the

Ukraine Support Loan set out in Article 7(3), point (c), of Regulation (EU) 2026/467.

(8) In accordance with Article 7(3), point (d), of Regulation (EU) 2026/467, Commission

services and the European External Action Service assessed compliance with the

preconditions set out in Article 5(1) of that Regulation. Ukraine continues to uphold

and respect effective democratic mechanisms, including a multi-party parliamentary

system, the rule of law and to guarantee respect for human rights, including the rights

of persons belonging to minorities. Upholding and respecting the rule of law is to

include the fight against corruption.

(9) On the basis of the assessments referred to in recitals 5 to 8, and in accordance with

Article 7(4) of Regulation (EU) 2026/467, the Commission gave a positive assessment

of the Ukrainian Financing Strategy for 2027 submitted by Ukraine. That positive

assessment should be approved and amounts of assistance to be made accessible to

Ukraine to assist in the implementation of the Ukrainian Financing Strategy for 2027

should be determined in this Decision in accordance with Article 8 of Regulation (EU)

2026/467.

(10) The amounts set out in this Decision are aligned with the objectives set out in Article 2

of Regulation (EU) 2026/467.

(11) The assistance to be made accessible under the Ukraine Support Loan is to be financed

through borrowing by the Commission on behalf of the Union based on Article 24(1)

of Regulation (EU) 2026/467. Pursuant to Article 8(3) of Regulation (EU) 2026/467,

the amounts of the Ukraine Support Loan to be made available under this Decision

have been determined on the basis of the expected external financing gap of Ukraine

for the period up from 1 January 2027 to 31 December 2027, taking into account

available and expected contributions from other donors. The total amount of EUR

45 000 000 000 for 2027, combined with the amount of EUR 45 000 000 000 made

accessible to Ukraine pursuant to Council Decision (EU) 2026/919 for 2026, does not

exceed the maximum amount provided in Article 4(1) of Regulation (EU) 2026/467.

In determining those amounts, the Union contribution has been set at a level which

takes into account the contributions of other international donors, thereby ensuring a

fair burden sharing in covering Ukraine’s financing needs.

(12) According to the Ukrainian Financing Strategy for 2027, EUR 13 300 000 000 is

requested for macro-financial assistance granted for the purpose set out in Chapter III

of Regulation (EU) 2026/467 or for budget assistance in the form of a loan to be

implemented under the Ukraine Facility pursuant to Chapter III of Regulation (EU)

2024/792 of the European Parliament and of the Council3, and EUR 31 700 000 000 is

requested to support Ukraine’s defence industrial capacities in accordance with

Chapter IV of Regulation (EU) 2026/467.

3 Regulation (EU) 2024/792 of the European Parliament and of the Council of 29 February 2024

establishing the Ukraine Facility (OJ L, 2024/792, 29.2.2024,

ELI: http://data.europa.eu/eli/reg/2024/792/oj).

EN 3 EN

(13) Furthermore, for the purposes of budget assistance, the determination of the amounts

reflects an assessment of the appropriate financing modalities, taking into account the

nature and urgency of the financing needs. On that basis, EUR 6 650 000 000 should

be provided in the form of loans implemented pursuant to Chapter III of Regulation

(EU) 2024/792 and EUR 6 650 000 000 as macro-financial assistance granted for the

purpose set out in Chapter III of Regulation (EU) 2026/467. The indicative amounts of

the instalments of macro-financial assistance that are indicated in Article 1 of this

Decision may be further refined in the context of the Memorandum of Understanding

as approved in accordance with Article 11 of Regulation (EU) 2026/467.

(14) Considering the difficult financial situation of Ukraine and the urgency of the situation

caused by the ongoing war, with a view to expediting the process, this Decision should

enter into force on the date of its publication in the Official Journal of the European

Union and should apply from the date of its adoption.

(15) Council Implementing Decision (EU) 2026/919 should therefore be amended

accordingly,

HAS ADOPTED THIS DECISION:

Article 1

Council Implementing Decision (EU) 2026/919 is amended as follows:

(1) the following Article 1a is inserted:

‘Article 1a

Approval of the assessment of the Ukrainian Financing Strategy for 2027

The assessment by the Commission of the Ukrainian Financing Strategy for 2027 that

was submitted by Ukraine on 27 October 2026 is hereby approved. That assessment

on the basis of the criteria provided for in Article 7(3) of Regulation (EU) 2026/467 is

set out in the Annex II to this Decision.’;

(2) the following Article 2a is inserted:

‘Article 2a

Amount of assistance made available to Ukraine for 2027

(1) Assistance in the amount of up to EUR 45 000 000 000 shall be made

accessible to Ukraine to assist in the implementation of the Ukrainian

Financing Strategy for 2027 for the period from 1 January 2027 to

31 December 2027.

(2) In accordance with Article 8(2) of Regulation (EU) 2026/467, the assistance

referred to in paragraph 1 of this Article shall be made accessible as follows:

(a) up to EUR 6 650 000 000 for budget assistance in the form of a loan to

be implemented pursuant to Chapter III of Regulation (EU) 2024/792;

(b) up to EUR 6 650 000 000 for macro-financial assistance granted for the

purpose set out in Chapter III of Regulation (EU) 2026/467;

(c) up to EUR 31 700 000 000 to support Ukraine’s defence industrial

capacities in accordance with Chapter IV of Regulation (EU) 2026/467.’;

EN 4 EN

(3) the following Article 3a is inserted:

‘Article 3a

Instalments of the macro-financial assistance in 2027

(1) The assistance made accessible as macro-financial assistance granted for the

purpose set out in Chapter III of Regulation (EU) 2026/467 for 2027 shall be

provided in a maximum of three instalments.

(2) The indicative value of instalments referred to in paragraph 1 shall be as

follows:

(a) a first instalment of EUR 2 000 000 000;

(b) a second instalment of EUR 3 000 000 000;

(c) a third instalment of EUR 1 650 000 000.’;

(4) the following Annex II is added:

‘ANNEX II

Assessment of the Ukrainian Financing Strategy for 2027’.

Article 2

This Decision shall enter into force on the date of its publication in the Official Journal of the

European Union.

It shall apply from the date of its adoption.

Done at Brussels,

For the Council

The President

EN EN

EUROPEAN COMMISSION

Brussels, 30.10.2026 COM(2026) 606 final

ANNEX

ANNEX

to the

Proposal for a Council Implementing Decision

amending Implementing Decision (EU) 2026/919 approving assistance to Ukraine in

implementing the Ukrainian Financing Strategy

1

ANNEX II

Assessment of the Ukrainian Financing Strategy for 2027

Legal context

Regulation (EU) 2026/467 provides that in order to receive financial and economic assistance

under the Ukraine Support Loan, Ukraine must submit to the Commission the Ukrainian Financing

Strategy. The Ukrainian Financing Strategy provides details on Ukraine’s financing needs and

financing resources, in principle for 2027.

In accordance with Article 6 of Regulation (EU) 2026/467, in March 2026, Ukraine submitted the

Ukrainian Financing Strategy, which provided financing needs and financing resources for the

period until the end of 2026 (the ‘Ukrainian Financing Strategy for 2026’). On 23 April 2026, the

Council approved assistance to Ukraine in implementing the Ukrainian Financing Strategy for

2026 by means of the implementing decision1. On 27 October 2026, Ukraine submitted the

Ukrainian Financing Strategy providing details on Ukraine’s financing needs and financing

sources for 2027.

The Commission assessed that the Ukrainian Financing Strategy for 2027 contains all the elements

required under Article 6(2) of Regulation (EU) 2026/467.

Article 7(1) of Regulation (EU) 2026/467 requires that the Commission assess the Ukrainian

Financing Strategy without undue delay. The respective conditions of the assessment are included

in Article 7(2) and (3) of Regulation (EU) 2026/467.

Cooperation with Ukraine

The Commission services, together with the External Action Service, held several meetings with

Ukraine’s Ministry of Finance and Ministry of Defence ahead of the submission of the Ukrainian

Financing Strategy on 27 October 2026 to discuss the preparation of the Ukrainian Financing

Strategy for 2027, Ukraine’s budgetary and defence needs, commitments from donors and the

resulting financing gap.

Completeness, feasibility and coherence of the Ukrainian Financing Strategy with the

underlying assumptions

The Ukrainian Financing Strategy for 2027 meets the requirements of completeness, feasibility

and coherence under Article 7(3), point (a) of Regulation (EU) 2026/467.

The Ukrainian Financing Strategy for 2027 and the accompanying tables and annexes provide the

complete set of information required by Article 6(2) of Regulation (EU) 2026/467. The main

1 Council Implementing Decision (EU) 2026/919 of 23 April 2026 approving assistance to Ukraine in implementing

the Ukrainian Financing Strategy (OJ L, 2026/919, 23.4.2026, ELI: http://data.europa.eu/eli/dec_impl/2026/919/oj).

2

methodological approaches and assumptions are explained in an annex included in the Ukrainian

Financing Strategy for 2027.

The Ukrainian Financing Strategy for 2027 is based on the assumption that the war continues into

2027. The projected macroeconomic variables and budget scenarios are consistent with the State

Budget 2027 and scenario 2 of the Budget Declaration 2027-2029 of a longer active phase of the

war. The projections assume an exchange rate of EUR 1 = UAH 54.6 for 2027.

The projections for general government expenditure are generally presented in the required detail

and appropriately disaggregated by function and sub-sector, including on-budget defence data

presented according to its economic classification.

The projections for general government revenue are also presented in the required detail. The

Ukrainian Financing Strategy for 2027 includes information on Ukraine’s past and projected

financial developments, per quarter and year, including information on the liquidity situation (cash

balance) at general government level, and debt amortisations, a debt issuance strategy, other debt

creating and reducing flows and the stock of payment arrears and its projected developments at

general government level. 

The Ukrainian Financing Strategy for 2027 includes information on projected in-kind

military assistance needs. 

Concerning the gross financing needs, the Ukrainian Financing Strategy for 2027 provides a good

overview of the drivers of financing needs in addition to the headline budget balance, including

financial developments such as cash liquidity buffers and the impact of debt related flows and

amortisation.

Reported gross financing needs are consistent with recent IMF data.

Regarding defence needs specifically, the Ukrainian Financing Strategy for 2027 contains a

complete and coherent breakdown of needs between on-budget needs and in-kind

military assistance needs outside the scope of the regular Ukrainian budget. The data and

accompanying explanations in the Ukrainian Financing Strategy for 2027 allow for a sufficient

understanding of Ukraine’s on and off-budget defence needs.

Finally, the Ukrainian Financing Strategy for 2027 presents a good overview of projected donor

support in 2027 for both on-budget support and in-kind assistance.

Based on the information submitted, needs for defence support amounting to EUR 31.7 billion and

for budget assistance mounting to EUR 13.3 billion are presented in a coherent and logical manner.

Finally, the Ukrainian Financing Strategy outlines a residual budgetary and defence gap in 2027

of around EUR 27 billion for budget support under the baseline scenario and EUR 40.9 billion for

defence. This gap comes on top of the support provided through the Ukraine Support Loan. It also

indicates risks to its baseline scenario, including inter alia macroeconomic and financial risks, a

further deterioration of the security situation, geopolitical risks and delays to or a reduction in

external financing. The latter could bring the residual budgetary gap to EUR 30 billion.

Furthermore, the defence gap of EUR 40.9 billion takes into account commitments that are

3

expected to be fulfilled with a high level of certainty. The defence gap could be reduced depending

on the fulfilment of commitments made at the Ankara NATO summit.

The Ukrainian Financing Strategy includes mitigating measures and policy responses intended to

address uncovered financing and defence needs and mitigate downside risks. This includes

expenditure prioritisation, use of reserve funds and treasury liquidity management. It also includes

domestic revenue mobilisation measures, through improved tax administration and compliance,

and further broadening of the tax base, as well as improvements in expenditure efficiency. Where

these measures are insufficient to close the remaining gap, Ukraine will seek to mobilise additional

external support, including by accelerating or reallocating already available resources and, where

necessary, securing additional financing from international partners.

Based on the explanation of contingency measures to address uncovered financing and defence

needs and mitigate downside risks that would increase the gaps, the Ukrainian Financing Strategy

is considered feasible.

Consistency of the information in the Ukrainian Financing Strategy with external sources,

including any recent reviews of the International Monetary Fund (IMF) and information

from the Ukraine Donor Platform and the Ukraine Defence Contact Group

The Ukrainian Financing Strategy for 2027 is consistent with the external sources available as

required by Article 7(3), point (b) of Regulation (EU) 2026/467.

The outcome of consultations with the IMF found that the relevant elements of the Ukrainian

Financing Strategy were consistent with IMF data, following its staff visit in September 2026 to

assess recent developments and progress.

Regarding quarterly disbursements under the budget assistance, the Ukrainian Financing Strategy

for 2027 and its accompanying tables assume disbursements of the 11th, 12th, 13th and 14th

instalments in line with the amounts and indicative timelines in the annex to Council Implementing

Decision (EU) 2026/1923.

The information on other donor funding is consistent with information collected via the Ukraine

Donor Platform (UDP) and with the budget data that is regularly presented at UDP meetings, as

well as with the outcome of the consultations on the Ukrainian Financing Strategy for 2027

with the UDP. 

The information on defence needs and existing sources of assistance is also consistent with the

information shared via the Ukraine Defence Contact Group (UDCG), as well as with the outcome

of the consultations on the Ukrainian Financing Strategy for 2027 with the UDCG. 

Consistency of the expected external financing gap with the indicative distribution of the

Ukraine Support Loan

The figures are consistent with the indicative allocations of the Ukraine Support Loan established

in Article 7(3), point (c) of Regulation (EU) 2026/467.

4

In line with the Commission’s assessment of the completeness, feasibility and coherence of the

Ukrainian Financing Strategy for 2027, a total amount of support of up to EUR 45 billion, of which

up to EUR 13.3 billion of budget support assistance and up to EUR 31.7 billion of defense support,

should be made available to Ukraine for 2027. 

Regarding the allocation of the budget assistance between the Ukraine Facility and Chapter III of

the Regulation (EU) 2026/467, EUR 6.65 billion should be provided in the form of loans

implemented pursuant to Chapter III of Regulation (EU) 2024/7922 and EUR 6.65 billion as

macro-financial assistance granted under Chapter III of Regulation (EU) 2026/467. This is based

on an assessment of the appropriate financing modalities, taking into account the nature and

urgency of the financing needs.

In assessing the proposed schedule of payments under the budget assistance, the Commission takes

into account the various sources of funding available to the Government of Ukraine. When

implementing the detailed schedule of the Ukraine Support Loan in 2027, the Commission might

need to adjust quarterly instalments depending on the evolution of the actual liquidity position of

the Government of Ukraine. The maximum number of instalments for macro-

financial assistance in 2027 in accordance with Chapter III of Regulation (EU) 2026/467 is three.

The indicative value of those instalments is EUR 2 000 000 000 for the first instalment, EUR 3

000 000 000 for the second instalment, and EUR 1 650 000 000 for the third instalment. The

indicative amounts of the instalments of macro-financial assistance that are indicated in Article 1

of this Decision may be further refined in the context of the Memorandum of Understanding as

approved in accordance with Article 11 of Regulation (EU) 2026/467.

Compliance with the precondition set out in Article 5(1) of Regulation (EU) 2026/467

The Ukrainian Financing Strategy for 2027 complies with the precondition set out in Article 5(1)

of Regulation (EU) 2026/467. In particular, Ukraine continues to uphold and respect effective

democratic mechanisms, including a multi-party parliamentary system and the rule of law, and to

guarantee respect for human rights, including the rights of persons belonging to minorities.

Upholding and respecting the rule of law includes the fight against corruption. The detailed

assessment has been carried out for submission to the competent bodies of the European

Parliament and of the Council in accordance with Article 5(2) of Regulation (EU) 2026/467.

2 Regulation (EU) 2024/792 of the European Parliament and of the Council of 29 February 2024 establishing the

Ukraine Facility PE/10/2024/REV/1 (OJ L, 2024/792, 29.2.2024, ELI: http://data.europa.eu/eli/reg/2024/792/oj).

ET ET

EUROOPA KOMISJON

Brüssel, 30.10.2026 COM(2026) 606 final

2026/0350 (NLE)

Ettepanek:

NÕUKOGU RAKENDUSOTSUS,

millega muudetakse nõukogu rakendusotsust (EL) 2026/919, millega kiidetakse heaks

abi, mida antakse Ukrainale Ukraina rahastamisstrateegia rakendamisel

ET 1 ET

2026/0350 (NLE)

Ettepanek:

NÕUKOGU RAKENDUSOTSUS,

millega muudetakse nõukogu rakendusotsust (EL) 2026/919, millega kiidetakse heaks

abi, mida antakse Ukrainale Ukraina rahastamisstrateegia rakendamisel

EUROOPA LIIDU NÕUKOGU,

võttes arvesse Euroopa Liidu toimimise lepingut,

võttes arvesse Euroopa Parlamendi ja nõukogu 24. veebruari 2026. aasta määrust (EL)

2026/467, millega rakendatakse tõhustatud koostööd Ukraina toetuslaenu andmiseks aastatel

2026 ja 2027,1 eriti selle artiklit 8,

võttes arvesse Euroopa Komisjoni ettepanekut

ning arvestades järgmist:

(1) Ukraina esitas 2026. aasta märtsis Ukraina rahastamisstrateegia, milles on

üksikasjalikult kirjeldatud Ukraina rahastamisvajadusi ja -allikad, samuti

kaitsevajadusi ja mitterahalist sõjalist abi kuni 31. detsembrini 2026. Sellele

strateegiale antud komisjoni hinnangu kiitis nõukogu heaks

rakendusotsusega (EL) 2026/9192.

(2) Kooskõlas määruse (EL) 2026/467 artikli 6 lõikega 1 tuleks Ukraina

rahastamisstrateegias kirjeldada üksikasjalikult Ukraina 2027. aasta

rahastamisvajadusi ja -allikaid.

(3) Ukraina esitas 27. oktoobril 2026 Ukraina rahastamisstrateegia, milles kirjeldas oma

rahastamisvajadusi ja -allikaid 2027. aastaks.

(4) Komisjon on kooskõlas määruse (EL) 2026/467 artikliga 7 hinnanud, kas Ukraina

rahastamisstrateegia vastab määruse (EL) 2026/467 artikli 7 lõikes 3 sätestatud

kriteeriumidele. Hindamise käigus tegi komisjon võimaluste piires tihedat koostööd

Ukrainaga.

(5) Komisjon on kooskõlas määruse (EL) 2026/467 artikli 7 lõike 3 punktiga a hinnanud

Ukraina rahastamisstrateegia täielikkust, teostatavust ja sidusust selle aluseks olevate

eeldustega.

(6) Komisjon on kooskõlas määruse (EL) 2026/467 artikli 7 lõike 3 punktiga b hinnanud

Ukraina rahastamisstrateegias sisalduva teabe kooskõla välisallikatega. Komisjon

pidas 2026. aasta septembris ja oktoobris Ukraina prognoositavate

rahastamisvajaduste teemal konsultatsioone Rahvusvahelise Valuutafondiga.

1 ELT L, 2026/467, 26.2.2026, ELI: http://data.europa.eu/eli/reg/2026/467/oj. 2 Nõukogu 23. aprilli 2026. aasta rakendusotsus (EL) 2026/919, millega kiidetakse heaks abi, mida

antakse Ukrainale Ukraina rahastamisstrateegia rakendamisel (ELT L, 2026/919, 23.4.2026, ELI:

http://data.europa.eu/eli/dec_impl/2026/919/oj).

ET 2 ET

Komisjoni talitused ja Euroopa välisteenistus on konsulteerinud ka Ukraina rahastajate

platvormi ja Ukraina kaitseküsimuste kontaktrühma ekspertidega.

(7) Samuti on komisjon hinnanud seda, kas Ukraina eeldatav välisrahastamise puudujääk,

mille katmiseks ta toetust taotleb, on kooskõlas määruse (EL) 2026/467 artikli 7

lõike 3 punktis c sätestatud Ukraina toetuslaenu soovitusliku jaotusega.

(8) Komisjoni talitused ja Euroopa välisteenistus on kooskõlas määruse (EL) 2026/467

artikli 7 lõike 3 punktiga d hinnanud kõnealuse määruse artikli 5 lõikes 1 sätestatud

eeltingimuste täitmist. Ukraina jätkab tulemuslike demokraatlike mehhanismide,

sealhulgas parlamentaarse mitmeparteisüsteemi ja õigusriigi põhimõtte järgimist ja

austamist ning tagab jätkuvalt inimõiguste, sealhulgas vähemuste hulka kuuluvate

isikute õiguste austamise. Õigusriigi põhimõtte järgimine ja austamine hõlmab ka

võitlust korruptsiooniga.

(9) Põhjendustes 5–8 osutatud hindamiste põhjal ja kooskõlas määruse (EL) 2026/467

artikli 7 lõikega 4 andis komisjon Ukraina esitatud Ukraina 2027. aasta

rahastamisstrateegiale positiivse hinnangu. Positiivne hinnang tuleks heaks kiita ja

käesolevas otsuses tuleks kooskõlas määruse (EL) 2026/467 artikliga 8 määrata

kindlaks abi summa, mis tehakse Ukrainale kättesaadavaks, et toetada Ukraina 2027.

aasta rahastamisstrateegia rakendamist.

(10) Käesolevas otsuses sätestatud summad on kooskõlas määruse (EL) 2026/467 artiklis 2

sätestatud eesmärkidega.

(11) Ukraina toetuslaenu raames kättesaadavaks tehtavat abi rahastatakse laenudest, mille

komisjon võtab liidu nimel määruse (EL) 2026/467 artikli 24 lõike 1 alusel. Vastavalt

määruse (EL) 2026/467 artikli 8 lõikele 3 on käesoleva otsuse kohaselt kättesaadavaks

tehtava Ukraina toetuslaenu summade kindlaksmääramisel võetud aluseks Ukraina

eeldatav välisrahastamise puudujääk 1. jaanuarist 2027 kuni 31. detsembrini 2027,

arvestades ka teiste rahastajate kättesaadavat ja eeldatavat panust. Kogusumma

45 000 000 000 eurot aastaks 2027 koos 45 000 000 000 euroga, mis tehti Ukrainale

kättesaadavaks nõukogu otsuse (EL) 2026/919 kohaselt aastaks 2026, ei ületa määruse

(EL) 2026/467 artikli 4 lõikes 1 sätestatud maksimumsummat. Nende summade

kindlaksmääramisel on liidu rahaline toetus kehtestatud tasemel, mille puhul võetakse

arvesse ka teiste rahvusvaheliste rahastajate panust, tagades seeläbi, et Ukraina

rahastamisvajaduste katmisel on koormus jaotatud õiglaselt.

(12) Vastavalt Ukraina 2027. aasta rahastamisstrateegiale on 13 300 000 000 eurot

taotletud makromajanduslikuks finantsabiks, mida antakse määruse (EL) 2026/467 III

peatükis esitatud eesmärgil või Euroopa Parlamendi ja nõukogu määruse (EL)

2024/7923 III peatüki kohaselt laenuna antavaks eelarvetoetuseks, mida rakendatakse

Ukraina rahastu raames, ning 31 700 000 000 eurot on taotletud Ukraina

kaitsetööstuse suutlikkuse toetamiseks kooskõlas määruse (EL) 2026/467

IV peatükiga.

(13) Lisaks on eelarvetoetuse raames summade kindlaksmääramisel arvesse võetud

asjakohastele rahastamisviisidele antud hinnangut, pidades silmas rahastamisvajaduste

laadi ja kiireloomulisust. Sellest lähtuvalt tuleks 6 650 000 000 eurot anda laenudena,

mida rakendatakse vastavalt määruse (EL) 2024/792 III peatükile, ja 6 650 000 000

3 Euroopa Parlamendi ja nõukogu 29. veebruari 2024. aasta määrus (EL) 2024/792, millega luuakse

Ukraina rahastu (ELT L, 2024/792, 29.2.2024, ELI: http://data.europa.eu/eli/reg/2024/792/oj).

ET 3 ET

eurot makromajandusliku finantsabina, mida antakse määruse (EL) 2026/467 III

peatükis esitatud eesmärgil. Käesoleva otsuse artiklis 1 osutatud makromajandusliku

finantsabi osamaksete soovituslikke summasid võib täiendavalt täpsustada määruse

(EL) 2026/467 artikli 11 kohaselt heaks kiidetud vastastikuse mõistmise

memorandumi raames.

(14) Arvestades, et käimasoleva sõja tõttu on Ukraina raskes finantsolukorras ja olukord

nõuab kiiret tegutsemist, tuleks protsessi kiirendada, mistõttu peaks käesolev otsus

jõustuma selle Euroopa Liidu Teatajas avaldamise päeval ning seda tuleks kohaldada

alates selle vastuvõtmise kuupäevast.

(15) Nõukogu rakendusotsust (EL) 2026/919 tuleks seetõttu vastavalt muuta,

ON VASTU VÕTNUD KÄESOLEVA OTSUSE:

Artikkel 1

Nõukogu rakendusotsust (EL) 2026/919 muudetakse järgmiselt:

(1) lisatakse artikkel 1a:

„Artikkel 1a

Ukraina 2027. aasta rahastamisstrateegiale antud hinnangu heakskiitmine

Hinnang, mille komisjon andis Ukraina 27. oktoobril 2026 esitatud Ukraina

2027. aasta rahastamisstrateegiale, kiidetakse heaks. Määruse (EL) 2026/467 artikli 7

lõikes 3 sätestatud kriteeriumidel põhinev hinnang on esitatud käesoleva otsuse lisas.“;

(2) lisatakse artikkel 2a:

„Artikkel 2a

Ukrainale aastaks 2027 kättesaadavaks tehtava abi summa

(1) Ukrainale tehakse kättesaadavaks kuni 45 000 000 000 euro suurune abi, et

toetada Ukraina 2027. aasta rahastamisstrateegia rakendamist ajavahemikul

1. jaanuar 2027 kuni 31. detsember 2027.

(2) Käesoleva artikli lõikes 1 osutatud abi tehakse kooskõlas määruse (EL)

2026/467 artikli 8 lõikega 2 kättesaadavaks järgmiselt:

(a) kuni 6 650 000 000 eurot antakse laenuna eelarvetoetuseks, mida

rakendatakse vastavalt määruse (EL) 2024/792 III peatükile;

(b) kuni 6 650 000 000 eurot antakse makromajanduslikuks finantsabiks

määruse (EL) 2026/467 III peatükis esitatud eesmärgil;

(c) kuni 31 700 000 000 eurot antakse Ukraina kaitsetööstuse suutlikkuse

toetamiseks kooskõlas määruse (EL) 2026/467 IV peatükiga.“;

(3) lisatakse artikkel 3a:

„Artikkel 3a

Makromajandusliku finantsabi osamaksed aastal 2027

ET 4 ET

(1) Määruse (EL) 2026/467 III peatükis esitatud eesmärgil makromajandusliku

finantsabina aastaks 2027 kättesaadavaks tehtav abi makstakse välja

maksimaalselt kolme osamaksena.

(2) Lõikes 1 osutatud osamaksete soovituslik suurus on:

(a) esimene osamakse – 2 000 000 000 eurot;

(b) teine osamakse – 3 000 000 000 eurot;

(c) kolmas osamakse – 1 650 000 000 eurot.“;

(4) lisatakse II lisa:

„II LISA

Ukraina 2027. aasta rahastamisstrateegiale antud hinnang“.

Artikkel 2

Käesolev otsus jõustub selle Euroopa Liidu Teatajas avaldamise päeval.

Seda kohaldatakse alates vastuvõtmise kuupäevast.

Brüssel,

Nõukogu nimel

eesistuja