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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of September 8, 2025 No. 1102

About approval of the Procedure for transformation of the state company to the state non-commercial society

According to the paragraph third "About features of regulation of activities of legal entities of separate forms of business during transition period and associations of legal entities" the Cabinet of Ministers of Ukraine decides parts three of article 14 of the Law of Ukraine:

1. Approve the Procedure for transformation of the state company to the state non-commercial society which is applied.

2. Determine that property of the state companies on which the decision on transformation to the state non-commercial society according to the Procedure approved by this resolution which is in the territories of active fighting the territories of active fighting in which the state electronic information resources function, or the territories of Ukraine which are temporarily occupied by the Russian Federation which are included in the list of the territories in which are conducted is made fighting or temporarily occupied by the Russian Federation, the development of communities and the territories approved by the Ministry for which date of completion of fighting or temporary occupation is not determined (was conducted), is considered (except obligations) on balance of the relevant companies and is transferred to the specified societies (legal successors) on the right of usufruct of state-owned property before carrying out inventory count of such property.

3. To subjects of management of objects of state-owned property:

1) when carrying out inventory count of property of the companies specified in Item 2 of this resolution, their branches, representations and other separate divisions:

provide forming of separate acts of accounting of assets, equity and obligations of such companies, their branches, representations and other separate divisions according to the financial reporting on asset types, equity and obligations by balance sheet items for the last date for which the financial reporting moved;

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