**1. Substance of the Act**
\nThis document is an official announcement of the National Bank of Ukraine, which establishes the official exchange rate of the hryvnia against foreign currencies and Special Drawing Rights (SDR) for June 5, 2026. It fixes the value of the national currency against key world currencies, in particular establishing the exchange rate of the US dollar at UAH 44.3793 and the euro at UAH 51.6686. The established rates are mandatory for use in accounting and for operations of the NBU with the State Treasury Service of Ukraine. At the same time, the document does not impose any obligations on the regulator to purchase or sell currency at the specified rates.<\/p>\n
**2. Structure of the Act and Amendments**
\nStructurally, the announcement consists of a table and a regulatory note. The table contains five columns: the digital currency code, the letter code, the number of currency units, the official name of the currency (or SDR), and the actual established official exchange rate. Compared to previous daily announcements of the NBU, the structure of the document remains unchanged; the changes relate exclusively to the numerical values of the exchange rates, which are updated daily based on market indicators.<\/p>\n
**3. Main Provisions for Practical Application**
\nThe most important provisions for practical application are as follows:
\n* **Scope of Application:** The established rates are used to reflect transactions in accounting and financial reporting, as well as to calculate tax liabilities and customs duties assessed in foreign currency as of June 5, 2026.
\n* **Key Markers:** For most business entities, the rates of the US dollar (UAH 44.3793 per 1 USD) and the euro (UAH 51.6686 per 1 EUR) are decisive.
\n* **Limitation of Effect:** The official exchange rate is not a mandatory benchmark for commercial purchase and sale transactions of currency on the interbank or cash markets, nor does it create obligations for the NBU to perform interventions at these rates.<\/p>\n