Page "Yery" Paragraph 6

In the Ukrainian alphabet, the sound ( similar to Russian ⟨ ы ⟩) is denoted by ⟨ и ⟩, and the letter ⟨ ы ⟩ is not used in Ukrainian.

Conversely, Ukrainian ⟨ и ⟩ usually ( but not always ) is transcribed in Russian as ⟨ ы ⟩.