text: State budget, 10 pet Cent will be deposited as a lever of control for the capital funds it is provided fQP utilizatioa, the rest will be used for the creation of the funds of the material incentives of the WQrking people, the improvement of their working and living conditions and the establishment of the quota for the State security of the property of the enterprise. The enterprise will have the right tQ accumulate in the bank from year to year its pPQfit and other funds it has created and not yet used, in an accumulative way, and profiting also from the intetest Pate for the sum it has deposited in the bank. When the financial means of the enterprise ate insufficient tQ meet the needs of the extended pPQductiQnr they have the right to request and receive from the bank short or long-term credits, because for this enterprise thete will be no more inconvertible budgetary financing, as had existed so far. In this way, self-financing of the extended production will increase further the relative independence and the activity of the enterprises themselves with independent account management. The improved mechanism of the management with its own account will also be practised in the enterprises experiencing losses. , which are permitted to work, although In these cases, the loss will be defrayed by the endowment budget for the unit Qf pPQdUCtiQn in order to provide the enterprise with the necessary incomes for its reproduction. Unplanned losses of the enterprises because of bad management, increases in cost, poor quality, unjustifiable changes of the structure of pPoductiQn, 0~ the / . . . A/45/276 E/1990/00 English Page 5 non-fulfilment of the plan will not be compensated. They will be includeii in the economic-financial result of these enterprises in the year to come and, in order to 
analysis: The text appears to be discussing the budget and financial management of enterprises, specifically the allocation of funds and the mechanisms for self-financing. It also touches on the concept of independent account management and the accountability of enterprises for their financial performance. Based on this, it seems likely that the text is related to economic development and industry.