Along with other elements of the economic structure, the foreign trade apparatus and the laws and regulations governing foreign trade have been frequently modified. As a result, there are two basic types of foreign trade organization: those attached to and serving individual economic trusts with a large export volume and organizations serving several trusts whose export activity did not justify a separate export department. Two foreign trade organizations that imported most industrial materials were attached to economic trusts responsible for the domestic distribution of supplies. Foreign trade organizations affiliated with trusts retain their legal identity and are not considered to be branches of the trusts they serve. Relations between foreign trade organizations and the trusts whose products they handle are governed by contracts, the framework of which is provided by official regulations. As a rule, foreign trade organizations carry on their activities for the account of the trust. There are a few organizations, however, that trade for their own account, and there are also a few economic trusts that have the right to engage in foreign trade activity directly. Export plans are approved by the Council of Ministers for each economic trust in physical and value terms and by major trading areas, that is, member countries of COMECON, other communist countries, Western industrialized nations, and developing countries. Trusts pass their trade plans to foreign trade organizations. The plan of a single trust may be apportioned among several foreign trade organizations, and many foreign trade organizations receive plan assignments from several trusts so that their own foreign trade plan is a composite. Under the regulations of 1971, as amplified in 1972, and unlike earlier conditions, the financial results of export operations are directly reflected in the producer's profit position. This circumstance is counted upon by the leadership to motivate trusts toward attaining optimum efficiency in export production and toward adjusting output to foreign market requirements. Financial incentives to surpass official foreign trade targets are provided by allocating the producers and foreign trade organizations a portion of the receipts from excess exports and a portion of savings made on imports through import substitution. Excess exports may not be made by diverting output scheduled for the domestic market, and savings on imports may not be made at the cost of quantitative or qualitative deterioration of the domestic supply.