The accounting regulation, issued together with this Decision, applies to the National Reserves Department and its attached units.

This accounting regulation takes effect 15 days after its publication in "CONG BAO" and replaces the accounting regulation issued together with Decision No. 393/QD-TCKT of December 31, 1996, and Decision No. 62/1998/QD-CDTQG of July 7, 1998.- (Summary)