A/HRC/41/2 adherence to other treaties; strengthening human rights education, and cooperating with United Nations mechanisms. 397. Among these 241 accepted recommendations, Viet Nam accepted in part 21 recommendations as a number of measures suggested or implied in those recommendations were not fully in line with the circumstances in Viet Nam. Recognizing the goodwill of respective Member States as well as being serious about the feasibility of those recommendations, Viet Nam will consider reviewing and updating policies and laws, and allocating necessary resources for their implementation when appropriate. 398. Viet Nam was not able to accept 50 recommendations. A number of them called for immediate adherence to several specific treaties, while such a process would require any country time and resources to conduct a thorough and serious preparation. During the 10 years of participation in the universal periodic review, Viet Nam has ratified two additional core human rights treaties, along with many other international and regional agreements, especially those in the fields of migrant, labour and combating human trafficking. Viet Nam was not yet in a position to accept a few recommendations for revising laws, including those in the fields of marriage and family, cybersecurity, religion and beliefs because those laws had just been adopted. Their revision will be undertaken when appropriate, corresponding to the requirement of circumstances and public opinion in Viet Nam. 399. Moreover, Viet Nam did not accept a few recommendations containing controversial concepts or inaccurate assessment vis-à-vis the legal and historical context of Viet Nam. Viet Nam always respected and guaranteed freedom of expression, association, assembly, and equality before the law and the right to benefit from digital technologies. At the same time, the provisions of the International Covenant on Civil and Political Rights ruled out the abuse of freedom and democracy aimed at violating the law, infringing upon the rights and legitimate interests of organizations and individuals, threatening national security, public safety, order, and morals. 400. While recognizing their humanitarian spirit, Viet Nam cannot accept several recommendations related to capital punishment. Viet Nam, like many countries, maintained capital punishment as a measure applicable to the most serious crimes, in conformity with the International Covenant on Civil and Political Rights. Nevertheless, the new Penal Code drastically reduced the number of offenses applicable to the death penalty, while ensuring due process in legal proceedings. At the same time, Viet Nam accepted other recommendations related to capital punishment, which were in line with the circumstances of Viet Nam. 401. The Deputy Foreign Minister of Viet Nam highlighted the importance of implementing effectively the accepted recommendations and turning them into practical actions. He reiterated the readiness of Viet Nam for cooperation and dialogue with countries and partners throughout the process. 2. Views expressed by Member and observer States of the Council on the outcome of the review 402. During the adoption of the outcome of the review of Viet Nam, 13 delegations made statements.** ** The statements of the delegations that were unable to deliver them owing to time constraints which were made available are posted on the extranet of the Human Rights Council, at https://extranet.ohchr.org/sites/hrc/HRCSessions/RegularSessions/41Session/Pages/default.aspx 70