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Form No. 5-ds

New Form of Notes to the Annual Financial Statements (Form No. 5-ds)

2/15/2026
Form No. 5-ds

By Order of the Ministry of Finance of Ukraine dated November 20, 2025 No. 586 (registered with the Ministry of Justice of Ukraine on December 5, 2025 under No. 1829/45235), the standard financial reporting form No. 5-ds “Notes to the Annual Financial Statements” has been approved in a new view.

What is changing?

  • The new form has been expanded with requirements to disclose information on assets that, as a result of the armed aggression of the Russian Federation, were damaged, destroyed, stolen, or over which control was lost, for the purpose of further compensation for the damages incurred. It also provides for the disclosure of information on receivables and liabilities arising from transactions between public sector entities within a group, for the purposes of eliminating intra-group balances, as well as information on such transactions when preparing consolidated financial statements.
  • Certain provisions regarding financial investments in business entities of the state and municipal sectors of the economy that fall within the management scope of a public sector entity have been aligned with current legislative changes.
  • The form has been supplemented with Section XIV “Information on Consolidated Financial Statements,” which requires a controlling public sector entity to disclose information on the preparation of consolidated financial statements in accordance with the requirements of National Public Sector Accounting Standard (NPSAS) 102 “Consolidated Financial Statements.”

The Order enters into force on January 1, 2026, but not earlier than the date of its official publication. It was published in the “Official Gazette” on January 2, 2026; accordingly, the new form became effective on January 2, 2026.

Please note!

The standard financial reporting form No. 5-ds “Notes to the Annual Financial Statements” is used by accounting entities in the public sector. Private enterprises report using Form No. 5 “Notes to the Annual Financial Statements.”