This directive establishes a special procedure for the distribution of the net profit of JSC “Motor Sich” for the year 2025. The document obliges the company to allocate 30% of the profit to the state budget in the form of dividends. At the same time, it is permitted to retain 45% of the profit at the company’s disposal to ensure uninterrupted operations, fulfillment of state contracts, and restoration of property damaged as a result of armed aggression. In the event these funds are not used for their intended purpose, they are subject to transfer to the budget by January 15, 2027.
Structurally, the document consists of three key parts: determination of the dividend percentage rate, establishment of conditions for the targeted use of a portion of the profit, and the control mechanism. Compared to general dividend policy standards, this act is special and temporary, as it links the company’s financial obligations to the fulfillment of specific state defense and restoration tasks.
The most important provisions for practical application are:
1. **Differentiated distribution:** 30% — mandatory dividends, 45% — targeted funds for production needs and restoration.
2. **Targeted purpose:** funds must be directed toward the fulfillment of state contracts, property repair, and engineering improvements.
3. **Financial control:** mandatory state financial audit of the use of targeted funds in 2027.
4. **Liability:** unused funds from the targeted fund (45%) must be returned to the budget if they have not been spent on the specified purposes by the end of 2026.
