8.4.2 The Company shall adopt Vietnamese Dong or United States Dollar (subject to approval if required) as its standard book keeping currency subject to the approval of the Owner. When the currency of a cash bank deposit, other cash receipts or expenditures, receipts from claims or expenses for debts is different from the standard book keeping currency, accounts shall also be recorded in the currency actually paid or received in addition to the standard bookkeeping currency. Exchange gains or losses shall be recorded in accordance with the relevant Laws of Vietnam.
8.4.3 The Company will adopt a depreciation policy in accordance with the applicable Laws of Vietnam.
8.4.4 If there is a loss in any particular year upon tax finalisation with the tax authorities, the Company shall be entitled to carry forward such loss to the succeeding year(s); such loss shall be set off against taxable income in accordance with the Law on Corporate Income Tax. The period of carrying forward of loss shall be in accordance with the Laws of Vietnam.