World Bank2014-08-142014-08-142014https://hdl.handle.net/10986/19318Information disclosure by State Owned Enterprises (SOEs) is part of a broader agenda to promote greater public sector transparency in Vietnam. Recent studies by the World Bank and others have shown that despite progress, compliance with legal requirements for transparency remains a challenge across a wide range of public sector governance areas in Vietnam. However, the marginal benefit to increased transparency is very significant. Timely availability of credible economic data, and better communication of policy changes, can help reduce market uncertainty and perceptions of risk. Transparency of SOEs is particularly important given their large presence in Vietnam s economy. In a survey conducted in 2011 for the Vietnam Development Report (2012) entitled Market Economy for a Middle Income Vietnam , improving transparency was cited by respondents as the top reform solution for SOEs in Vietnam together with accelerating equalization. Prime Minister s Decision 929 (2012), which sets out an overall plan to restructure General Corporations and State Economic Groups, sets out several commitments to help improve the transparency of SOEs. The SOE transparency agenda is an important part of the program supported under the Economic Management and Competitiveness Credit (EMCC) budget support operation. It is with this background that this Policy Note was prepared to help promote a dialogue between the Government of Vietnam and Development Partners on ways to enhance disclosure of information by SOEs.en-USCC BY 3.0 IGOACCESS TO BANKACCOUNTABILITYACCOUNTINGACTION PLANSADMINISTRATIVE SANCTIONSAGENCY COSTSALLOCATION OF RESOURCESAMOUNT OF DEBTSAUDIT COMMITTEEBALANCE SHEETSBANK CREDITBANK POLICYBANKING SECTORBANKRUPTCYBOARD MEETINGSBUSINESS ACTIVITIESBUSINESS ENVIRONMENTBUSINESS OBJECTIVESBUSINESS OPERATIONBUSINESS OPERATIONSBUSINESS ORGANIZATIONBUSINESS PERFORMANCEBUSINESS PLANBUSINESS REGISTRATIONBUSINESS STRATEGIESBUSINESS STRATEGYCAPITAL INVESTMENTCASH FLOWCENTRAL GOVERNMENTCEOCERTIFICATECHAMBER OF COMMERCECHARTERCHECKSCOMMERCIAL BANKCOMMERCIAL BANKSCOMPANYCOMPETITIVENESSCONGLOMERATECONGLOMERATESCONSOLIDATIONCORP.CORPORATE FINANCECORPORATE GOVERNANCECORPORATE INFORMATIONCORPORATE PERFORMANCECORPORATE PUBLICATIONSCORPORATE RESTRUCTURINGCORPORATE RULESCORPORATIONCORPORATIONSCREDITORSDEBTDECENTRALIZATIONDECREEDEVELOPMENT BANKDISCLOSURE OBLIGATIONSDISCLOSURE OF INFORMATIONDISCLOSURE REQUIREMENTSDISTRICTSDOMAINECONOMIC DEVELOPMENTELECTRICITYENTERPRISE LAWENTERPRISE REFORMEQUIPMENTEQUITY CAPITALESTATEEXCHANGE COMMISSIONEXPANSIONEXPENDITUREEXPENDITURESFINANCIAL DISCLOSUREFINANCIAL INFORMATIONFINANCIAL PERFORMANCEFINANCIAL REPORTFINANCIAL REPORTSFINANCIAL STATEMENTFINANCIAL STATEMENTSFINANCIAL SUPPORTFIRMSFISCAL TRANSPARENCYFOREIGN EXCHANGEFOREIGN EXCHANGE MARKETFORMER DIRECTORGENERAL PUBLICGOVERNMENT AGENCIESGOVERNMENT AUTHORITIESGOVERNMENT GUARANTEESGOVERNMENT MANAGEMENTGOVERNMENT OFFICEGOVERNMENT OWNERSHIPGROUP OF COMPANIESHOLDINGHOLDING COMPANIESHOLDING COMPANYHOLDINGSHUMAN RESOURCESICTIMPACT ASSESSMENTSINDEPENDENT AUDITSINDIVIDUALSINDUSTRIAL CORPORATIONINFLATIONINFORMATION DISCLOSUREINFORMATION GAPSINFRASTRUCTURE DEVELOPMENTINITIAL PUBLIC OFFERINGINSPECTIONINSPECTIONSINSTITUTIONAL REFORMSINTERNAL AUDITINTERNAL AUDIT PROCEDURESINTERNATIONAL DEVELOPMENTINVESTMENT CAPITALINVESTMENT CORPORATIONINVESTMENT PORTFOLIOSINVESTMENT PROJECTSIPOJOINT STOCK COMPANYJOINT VENTURESJOINT-STOCK COMPANIESJOINT-STOCK COMPANYLANLEASINGLEGAL PROVISIONSLEGAL REGULATIONSLEGAL REQUIREMENTSLEGISLATIONLEGISLATIVE FRAMEWORKLIMITEDLIMITED LIABILITYLIMITED LIABILITY COMPANYLISTED COMPANIESLISTED COMPANYLOSS STATEMENTSMAJOR SHAREHOLDERSMANAGEMENT SYSTEMMANAGERSMARKET ECONOMYMARKET SHAREMARKET VALUEMARKETINGMATERIALMERGERMERGERSMINISTRIES OF FINANCEMINISTRY OF FINANCEMONETARY POLICYMONOPOLYMULTIMEDIANATURAL RESOURCENAVIGATIONONLINE SERVICESOUTSTANDING DEBTSPARENT COMPANYPARTYPDFPERFORMANCE INDICATORSPOLITICAL CONSENSUSPOLITICAL ECONOMYPOLITICS OF GOVERNMENT OWNERSHIPPORTFOLIOPRIVATE COMPANIESPRIVATE ENTERPRISEPRIVATE ENTERPRISESPRIVATE SECTORPRIVATE SECTOR DEVELOPMENTPROCUREMENTPUBLIC ASSETSPUBLIC COMPANIESPUBLIC COMPANYPUBLIC ENTERPRISESPUBLIC FINANCEPUBLIC FUNDSPUBLIC INFORMATIONPUBLIC INSTITUTIONSPUBLIC PROCUREMENTPUBLIC SECTORREAL PROPERTYREGISTRATION OF SECURITIESREGULATORY FRAMEWORKREPRESENTATIVESRESULTRESULTSRETURNRETURNSRISK FACTORSRISK MANAGEMENTSEARCHSEARCHESSECURITIES LAWSECURITIES MARKETSETTLEMENTSHARE CAPITALSHAREHOLDERSSOCIETYSTAKEHOLDERSTAKEHOLDERSSTATE AGENCIESSTATE BANKSTATE BUDGETSTATE ENTERPRISESSTATE OWNED ENTERPRISESSTATE-OWNED ENTERPRISESSTOCK COMPANIESSTOCK COMPANYSTOCK CORPORATIONSTOCK EXCHANGESTOCK MARKETSSTOCKHOLDERSTOCKSSUBSIDIARIESSUBSIDIARYSUBSIDIARY COMPANIESSUPERVISIONTARGETSTAXTELECOMMUNICATIONSTRADINGTRANSPARENCYUSERSVALUATIONVALUATIONSVOTINGWEBWEB PORTALWEB PORTALS10.1596/19318