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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 20, 2025 No. 586

About modification of standard form of the financial reporting 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", 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 changes to standard form of the financial reporting No. 5-ds "Notes to the annual financial reporting" approved by the order of the Ministry of Finance of Ukraine of November 29, 2017 No. 977, registered in the Ministry of Justice of Ukraine on December 20, 2017 at No. 1539/31407 (in edition of the order of the Ministry of Finance of Ukraine of November 27, 2018 No. 940), having been reworded as follows it which is applied.

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 since January 1, 2026, but not earlier than day 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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