(c)the following paragraphs are added:‘3.The financial assistance for the action referred to in point (j) of paragraph 1 shall cover the costs necessary to ensure the availability and deployability of rescEU capacities under the Union Mechanism in accordance with the second subparagraph of this paragraph.The Commission shall ensure that the financial assistance referred to in this paragraph corresponds to at least 80 % and no more than 90 % of the total estimated cost necessary to ensure the availability and deployability of rescEU capacities under the Union Mechanism. The remaining amount shall be borne by the Member States hosting the rescEU capacities. The total estimated cost for each type of rescEU capacity shall be defined by means of implementing acts adopted under point (g) of Article 32(1). The total estimated costs shall be calculated by taking into account the categories of eligible costs set out in Annex Ia.The Commission is empowered to adopt delegated acts in accordance with Article 30 to amend Annex Ia regarding the categories of eligible costs.The financial assistance referred to in this paragraph may be implemented by multi-annual work programmes. For actions extending beyond one year, budgetary commitments may be broken down into annual instalments.4.For capacities established to respond to low probability risks with a high impact, as defined by means of implementing acts adopted under point (ha) of Article 32(1), Union financial assistance shall cover all costs necessary to ensure availability and deployability.5.The costs referred to in paragraph 3 may consist of unit costs, lump sums or flat rates, determined per category or type of capacity, as appropriate.’;