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**1. Substance of the Act**
This document is an official announcement of the National Bank of Ukraine establishing the official exchange rate of the hryvnia against foreign currencies and Special Drawing Rights (SDRs) for June 10, 2026. The act fixes the value of the Ukrainian national currency against 37 foreign currencies and SDRs, specifically setting the US dollar rate at UAH 44.8437 and the Euro at UAH 51.8976. This document serves as a mandatory benchmark for the state’s financial and reporting system as of the specified date. It ensures a unified approach to the valuation of foreign currency assets and liabilities within the legal framework of Ukraine.
**2. Structure of the Act, Key Provisions and Amendments**
Structurally, the announcement consists of a tabular section and an important legal disclaimer (note) in the form of a footnote. The table is systematized according to five criteria: the digital currency code, the alphabetic code (in accordance with international standards), the number of units of foreign currency, its official name, and the established exchange rate to the hryvnia. Compared to previous daily announcements of the NBU, the structure of the document remains unchanged and standardized. The changes are purely dynamic in nature and relate solely to the numerical values of the exchange rates, which are updated daily in accordance with the procedures established by the regulator and market indicators.
**3. Key Provisions Important for Practical Application**
For the practical activities of lawyers, accountants, and businesses, the following provisions are of key importance:
* **Scope of Application of the Exchange Rate:** The established indicators are mandatory for reflecting transactions in the accounting and tax records of business entities.
* **Customs and Tax Regulation:** This exchange rate is directly applied to calculate the customs value of goods in export-import operations, as well as to calculate tax liabilities denominated in foreign currency.
* **State Settlements:** The exchange rate is mandatory for conducting transactions between the National Bank of Ukraine and the State Treasury Service of Ukraine.
* **Absence of Commercial Obligations:** The official exchange rate is not mandatory for conducting foreign currency purchase and sale transactions on the interbank or cash markets; the NBU does not assume any obligations to buy or sell foreign currency at these rates.
