Circular No. 86/2009/TT-BTC dated April 28, 2009, of the Ministry of Finance amending and supplementing a number of provisions of the Finance Ministry’s Circular No. 155/2007/TT-BTC of December 20, 2007, guiding the implementation of the Government’s Decree No. 45/2007/ND-CP of March 27, 2007, detailing the implementation of the Law on Insurance Business, and the Finance Ministry’s  Circular No. 156/2007/TT-BTC of December 20, 2007, guiding the implementation of the Government’s Decree No. 46/2007/ND-CP of March 27, 2007, on financial regulations applicable to insurance enterprises and insurance brokerage enterprises