ORDER OF THE MINISTRY OF ECONOMIC DEVELOPMENT AND TRADE OF UKRAINE, MINISTRY OF FINANCE OF UKRAINE

of August 17, 2018 No. 1140/701

About approval of the Procedure for submission of the reporting and information on fiscal risks to the Ministry of Economic Development and Trade of Ukraine and the Ministry of Finance of Ukraine

According to Articles 75 and 77, parts three of article 89 of the Economic code of Ukraine, to the Laws of Ukraine "About management of objects of state-owned property" and "About financial accounting and the financial reporting in Ukraine", to the Regulations on the Ministry of Economic Development and Trade of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 459, and to the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, for the purpose of streamlining of information arriving in the Ministry of Economic Development and Trade of Ukraine and the Ministry of Finance of Ukraine, and providing according to the legislation of access to such information of PRIKAZYVAYEM:

1. Approve the Procedure for submission of the reporting and information on fiscal risks to the Ministry of Economic Development and Trade of Ukraine and the Ministry of Finance of Ukraine which is applied.

2. (Kropivnitsky G. V.) in accordance with the established procedure to submit to department of management of state-owned property of the Ministry of Economic Development and Trade of Ukraine this order on state registration to the Ministry of Justice of Ukraine.

3. This order becomes effective from the date of its official publication.

4. To impose control of execution of this order on deputy ministers according to distribution of obligations.

Approved by the Order of the Ministry of Economic Development and Trade of Ukraine, the Ministry of Finance of Ukraine of August 17, 2018, No. 1140/701

Procedure for submission of the reporting and information on fiscal risks to the Ministry of Economic Development and Trade of Ukraine and Ministry of Finance of Ukraine

I. General provisions

1. This Procedure No. 749 "About approval of the Procedure for use of electronic confidential services in public authorities, local government bodies, the companies, organizations and the organizations of the state pattern of ownership", of February 28, 2000 No. 419 "About approval of the Procedure for accounts presentation" is developed according to Articles 75 and 77, part three of article 89 of the Economic code of Ukraine, the Laws of Ukraine "About management of objects of state-owned property", "About financial accounting and the financial reporting in Ukraine", "About electronic documents and electronic document management" and "About electronic confidential services", the resolution of the Cabinet of Ministers of Ukraine of September 19, 2018, of June 19, 2007 No. 832 "About approval of the Procedure of control over the implementation of functions on management of objects of state-owned property and criteria of determination of effective management of objects of state-owned property", of October 21, 2015 No. 835 "About approval of the Regulations on data sets which are subject to promulgation in the form of open data", of January 17, 2018 No. 55 "Some questions of documentation of management activity", the Technique of assessment of the fiscal risks connected with activities of subjects of managing of public sector of the economy approved by the resolution of the Cabinet of Ministers of Ukraine of January 11, 2018 No. 7 (further - the Technique), the Strategy of application of international accounting standards in Ukraine approved by the order of the Cabinet of Ministers of Ukraine of October 24, 2007 No. 911.

2. This Procedure is developed for the purpose of establishment of single approach to submission of the reporting containing data on financial position, results of activities, cash flow, and information on the fiscal risks connected with activities of subjects of managing of public sector of economy (further - subjects of managing) which belong to the sphere of management of the central executive bodies and other governing bodies of state-owned property (further - authorized bodies of management), processings, the analysis and generalization of such data and submission to the Ministry of Economic Development and the Ministry of Finance of summary reports and information on fiscal risks electronically.

3. For accomplishment of actions, the stipulated in Item 2 presents of the Section, the system of the electronic reporting of subjects of managing is created (further - system of the electronic reporting).

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