Order Amending the Typical Form of Financial Reporting No. 5-ds “Notes to Annual Financial Statements” Used by Budget Funds Managers and State Target Funds for Submitting Annual Financial Statements. Structurally, the order consists of 4 points and an appendix with amendments to the reporting form. The order is adopted in implementation of the Budget Code of Ukraine and the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”. Amendments are made to the form approved by the Ministry of Finance Order dated 29.11.2017 No. 977 (as amended on 27.11.2018). Key provisions:
• The order comes into effect from January 1, 2026
• Control over implementation is assigned to the Deputy Minister
• The order is coordinated with the State Statistics Service of Ukraine
• Changes relate to the form of submitting notes to annual financial statements of budgetary institutions
