On October 1, the Government issued Decree No. 102/2010/ND-CP (Decree 102) providing detailed guidelines on the implementation of the 2005 Enterprise Law. Compared to Decree No. 139/2007/ND-CP of September 5, 2007 (Decree 139), which it replaces from November 11, 2010, Decree 102 has clearer and more comprehensive provisions.