CHAPTER THREE: OPERATION OF BUSINESS ENTITIES WITH FOREIGN INVESTMENT

Article 21. Finances, Loans, Accounts, Inspection

1. A business entity with foreign investment shall conduct its activities related to finances, loans, accounts and foreign currency operations in accordance with the laws of Mongolia.

2. A business entity with foreign investment shall keep its account books and balance sheets in accordance with the laws of Mongoliaâ

3. Investors shall have their financial statements audited by Mongolian or foreign audit organizations.