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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 23, 2025 No. 314

About modification of the National provision (standard) of financial accounting 12 "Financial investments"

According to article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", 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. Make change to the paragraph of the fourth Item 12 of the National provision (standard) of the financial accounting 12 "Financial investments" approved by the order of the Ministry of Finance of Ukraine of April 26, 2000 No. 91, registered in the Ministry of Justice of Ukraine on May 17, 2000 at No. 284/4505, having replaced the words "in associate decreases" with the words "decreases the investor".

2. In accordance with the established procedure to provide to department of methodology of financial accounting and normative ensuring auditor activities:

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

promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. To impose control over the implementation of this order on the deputy minister Vorobey S. I.

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