| ACL | Anti-Corruption Law |
| ADBI | Asian Development Bank Institute |
| ASEAN | Association of Southeast Asian Nations |
| BoC | Board of Controllers |
| BoD | Board of Directors |
| BoM | Board of Members |
| CAR | Capital Adequacy Ratio |
| CEO | Chief Executive Officer |
| CIEM | Central Institute for Economic Management |
| CMSC | Commission for the Management of State Capital at Enterprises |
| CPTPP | Comprehensive and Progressive Agreement for Trans-Pacific Partnership |
| EU | European Union |
| EVFTA | EU-Viet Nam Free Trade Agreement |
| FDI | Foreign direct investment |
| FOLS | Foreign Ownership Limits |
| GDP | Gross domestic product |
| GIV | Government Inspectorate of Viet Nam |
| GMS | General Meeting of Shareholders |
| GSO | General Statistics Office of Viet Nam |
| HOSE | Ho Chi Minh Stock Exchange |
| HNX | Hanoi Stock Exchange |
| IFRS | International Financial Reporting Standards |
| IPO | Initial Public Offering |
| JSC | Joint Stock Company |
| LLC | Limited Liability Company |
| LOE | Law on Enterprises |
| MOF | Ministry of Finance |
| MOHA | Ministry of Home Affairs |
| MOJ | Ministry of Justice |
| MOLISA | Ministry of Labour, Invalids and Social Affairs |
| MoU | Memorandum of Understanding |
| MPI | Ministry of Planning and Investment |
| ODA | Official Development Assistance |
| OECD | Organisation for Economic Co‑operation and Development |
| PPP | Purchasing power parity or public-private partnership |
| RCEP | Regional Comprehensive Economic Partnership |
| ROA | Return on Assets |
| ROE | Return on Equity |
| SAV | State Audit Office |
| SBV | State Bank of Viet Nan |
| SCIC | State Capital Investment Corporation. |
| SME | Small and medium sized enterprise |
| SOE | State‑owned enterprise |
| SSC | State Securities Commission |
| USD | US dollar |
| VCCI | Viet Nam Chamber of Commerce and Industry |
| VJEPA | Vietnam-Japan Economic Partnership Agreement |
| VKFTA | Vietnam-Korea Free Trade Agreement |
| VND | Vietnamese dong |
| VNDB | Viet Nam Development Bank |
OECD Review of the Corporate Governance of State‑Owned Enterprises in Viet Nam
