Accordingly, the following three enterprises must close their direct investment capital accounts and non-resident foreign investors who own shares or capital contributions in these enterprises must open indirect investment accounts:

- Enterprises with foreign investors owning less than 51% of the enterprise's charter capital, except for enterprises established in the form of investment to establish economic organizations;

- Enterprises do not have to carry out procedures for issuance of investment registration certificates but have a need and are granted a certificate by a competent authority;

- Enterprises with foreign direct investment whose stocks are listed on the stock exchange or registered to trade on the stock exchange;

Exception: If these enterprises are borrowing and repaying foreign debt through direct investment capital accounts, they can continue to maintain this account to borrow and repay foreign debt.

In addition, if foreign investors have opened and used an indirect investment capital account to contribute capital, buy shares, or own 51% or more of charter capital, they must open a direct investment capital account.