If during this period, the animals/object was destroyed as a result of military action and there is official confirmation, it is not necessary to return the funds to the budget.
Link to document: kmu.gov.ua
Changes to the ruling on state support for livestock production!
According to the decree, if an enterprise has received partial reimbursement of the cost of purchased purebred animals, reconstructed/constructed facility or grain storage/processing facility, it must report on availability and intended use for the next 2 years.