Lithuania adds 'other entities' row to explanatory-note tables

Lithuania's Finance Minister amended the 6th public-sector accounting and financial reporting standard, "Finansinių ataskaitų aiškinamasis raštas". Order No. 1K-301 of 5 October 2026E TAR changes order No. 1K-247 of 18 August 2008E TAR, which approved the standard governing the explanatory notes to financial statementsE TAR. The 6th VSAFAS sets the general requirements for compiling the explanatory notes and their mandatory content, so that readers can understand a public-sector entity's statement set and compare it across periods and with peers performing the same state or municipal functions.

Annex 1 gains a new line 2.4, "Kiti subjektai"E TAR. Annex 1's table discloses controlled, associated and other entities, split between entities consolidated into the public-sector entity's group and those not consolidated; the non-consolidated section previously ended at line 2.3, asocijuotieji subjektai, so the new line extends the table's residual tail. Annex 2 gains a new line 2.4 with the same title, "Kiti subjektai"E TAR, in its parallel table of controlled, associated and other entities, whose non-consolidated section likewise ended at asocijuotieji subjektai. Each addition gives preparers a dedicated row for entities that fall under the disclosure scope but fit none of the enumerated linesE TAR.

The order also restates the header row of the annex 4 table as: "Eil. Nr.", "Straipsnio pavadinimas", "Ataskaitinis laikotarpis", "Praėjęs ataskaitinis laikotarpis"E TAR. Annex 4's table discloses financial and investment activity income and expenses — gains and losses on financial assets, interest, dividends and other items — whose columns previously read as period-end datesE TAR; the two period columns now name the reporting period and the prior reporting period directlyE TAR.

The amendment applies to financial-statement sets, and to resource-fund, tax-fund and fund-of-funds sets prepared under Article 9(5) of the Viešojo sektoriaus atskaitomybės įstatymas, for reporting periods starting on 1 January 2026 or laterE TARE TAR. Legal basis: order No. 1K-301, amending order No. 1K-247 and the 6th VSAFASE TAR.