Article 1 
Emergency support under Regulation (EU) 2016/369 is hereby activated to finance expenditure necessary to address the COVID‐19 pandemic for the period 1 February 2020 to 31 January 2022.
Article 2 
By way of derogation from the first subparagraph of Article 114(2) of Regulation (EU, Euratom) 2018/1046, the global budgetary commitments giving rise to expenditure for support under Regulation (EU) 2016/369 shall cover the total costs of the corresponding legal commitments entered into until the end of the activation period referred to in Article 1 of this Regulation, without prejudice to the obligation to cover also the costs of corresponding legal commitments entered into after the activation period in compliance with the n+1 rule set out in the first subparagraph of Article 114(2) of Regulation (EU, Euratom) 2018/1046. Expenditure shall be eligible as from the date of activation of the emergency support referred to in Article 1. By way of derogation from Article 193(3) of Regulation (EU, Euratom) 2018/1046, grants may be awarded for actions already completed before 15 April 2020 provided that the actions started after the date of the activation referred to in Article 1 of this Regulation.