On 25 June 2002 the Parliament adopted Law on State

      Reserves of Oil Products and Oil No IX-986. The reserves must be

      accumulated by oil manufacturing and importing enterprises, energy

      manufacturing enterprises (only reserves of liquid fuel (boiler oil)),

      as well as the enterprises engaged in import and manufacture of

      liquefied oil gas. 50 % of all reserves are accumulated and handled

      using the state funds. The expenses of accumulation and handling

      of reserves, incurred by the enterprises that are obliged to accumulate

      reserves, are included in the costs of the goods sold and services

      rendered. The reserves sufficient for at least 90 days must be

      accumulated until 31 July 2009.