List of acronyms and abbreviations

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