| Section No. | Description |
|---|---|
| Section 268.1 | Applicability |
| Section 268.2 | Policy |
| Section 268.3 | Responsibilities |
| Section 268.4 | Collection and followup procedures |
| Section 268.5 | Reporting of accounts receivable and sales under 120 days delayed payment terms (short-term credit) |
| Section 268.6 | Collecting and reporting of foreign debts under long-term loans and debts |
| Section 268.7 | Flash report of major foreign debt arrearages |
| Section 268.8 | Discussion of terms |
| Section 268.9 | Scope and purpose |