ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 29, 2017 No. 977

About approval of standard form No. 5-ds "Notes to the annual financial reporting"

According to Article 56 of the Budget code of Ukraine, article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve standard form of the financial reporting No. 5-ds "Notes to the annual financial reporting" which is applied.

2. The standard form of the financial reporting No. 5-ds "Notes to the annual financial reporting" is applied by subjects of financial accounting in public sector which according to the legislation constitute the financial reporting by national provisions (standards) of financial accounting in public sector.

3. In accordance with the established procedure to provide to department of forecasting of budget receipts and methodology of financial accounting:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective since January 1, 2018, but not earlier than day of its official publication.

5. I reserve control of execution of this order.

Approved by the Order of the Ministry of Finance of Ukraine of November 29, 2017 No. 977

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