
Article 1 
Regulation (EU) No 360/2012 is amended as follows:

((a)) in Article 1 the following paragraph 2a is inserted:
'
2a. By derogation from point (h) of paragraph 2, this Regulation shall apply to undertakings which were not in difficulty on 31 December 2019 but became undertakings in difficulty in the period from 1 January 2020 to 30 June 2021.';
((b)) in Article 5, the second paragraph is replaced by the following:
'It shall apply until 31 December 2023.'
Article 2 
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 13 October 2020.
For the Commission
The President
Ursula VON DER LEYEN