Annex A. Corporate form and size of subsidiary companies of major SOEs in the CMSC portfolio

The data in this table is based on submissions from individual companies through the CMSC. The range of available information varies among the companies. Note that as of 7 October 2021, 1 USD = VND 22 750.

Table A A.1. Corporate form and size of subsidiary companies of Electricity Viet Nam (EVN)

Name of the SOE and its subsidiaries

Main sector of operation

Corporate form

Asset value

(mill. USD)

Book equity (mill. USD)

Annual turnover (mill. USD)

No. of employees

Share of the

enterprise owned

by the state

Electricity Viet Nam (EVN)

Vietnam Electricity

Generation, transmission and distribution

statutory corporation

510 338

216 684

332 030

4 974

100.00%

Power Generation Corporation No.1

Generation

statutory corporation

97 739

26 091

39 769

3 280

100.00%

Power Generation Corporation No.2

Generation

Listed company

51 045

22 561

26 348

3 029

99.80% (IPO in 2021)

Power Generation Corporation No.3

Generation

Listed company

72 900

14 964

40 367

2 778

99.19% (IPO in 2018)

ThuDuc Thermal Power Company

Generation

statutory corporation

366

122

111

136

100.00%

National Power Transmission

Transmission

statutory corporation

85 298

25 220

18 021

7 114

100.00%

Northern Power Corporation

Distribution

statutory corporation

77 096

22 345

131 092

26 416

100.00%

Central Power Corporation

Distribution

statutory corporation

34 150

10 785

36 484

11 432

100.00%

Southern Power Corporation

Distribution

statutory corporation

41 828

17 529

134 644

21 710

100.00%

Hanoi Power Corporation

Distribution

statutory corporation

32 484

10 701

41 126

7 459

100.00%

HoChiMinh City Power Corporation

Distribution

statutory corporation

26 628

12 809

54 392

6 585

100.00%

Power Engineering Consulting No.1

Power Engineering

listed company

1 602

280

632

674

54.34%

Power Engineering Consulting No.2

Power Engineering

listed company

3 336

1 167

3 346

963

51.33%

Power Engineering Consulting No.3

Power Engineering

listed company

319

116

404

469

48.78%

Power Engineering Consulting No.4

Power Engineering

listed company

336

186

251

426

71.59%

Dong Anh Electrical Equipment Corporation Joint Stock Company

Electrical Equipment manufacturing

Listed company

1 443

608

2 422

748

46.49%

Table A A.2. Corporate form and size of subsidiary companies of PetroVietnam (PVN)

Name of subsidiaries

Corporate form

Asset value (mill. USD)

Book equity (mill. USD)

 Market capitalisation (mill. USD)

 Annual turnover (mill. USD)

Share of the

enterprise owned

by the state

PVEP

Unlisted company

4 263

2 674

859

100.00%

PVOIL

Listed Company

957

458

689

2 168

80.52%

PVGAS

Listed Company

2 739

2 144

7 621

2 779

95.76%

PVD

Listed Company

904

608

422

227

50.40%

PVTrans

Unlisted company

481

272

320

51.00%

PTSC

Listed company

1 139

558

619

874

51.38%

PVFCCo

Listed company

475

352

387

315

59.58%

PVPower

 

2 342

1 355

1 248

1 288

79.74%

PVC

Unlisted company

346

54

68

54.47%

PVCombank

 

7 860

455

486

52.00%

PVI

Listed company

965

312

405

395

24.95%

Petrosetco

Listed company

274

72

23

549

25.10%

PVChems

Listed company

73

36

24

36.00%

PVCFC

Listed company

378

274

467

334

75.56%

BSR

Listed company

2 422

1 346

2 821

2 511

92.13%

VN Poly

Unlisted company

184

162

4

74.01%

DQS

Unlisted

256

53

17

 

PVMR

Unlisted

21

14

22

41.00%

PAP

Unlisted

55

48

1

31.82%

PVFI

Listed Company

13

8

 

GID

Unlisted company

9

9

36.90%

NSRP

 

8 380

510

3 210

25.10%

Petro Cam Ranh

Unlisted company

64

64

1

25.00%

Vietsopetro

Unlisted company

4 660

3 170

1 300

51.00%

Rusvietpetro

Unlisted company

1 000

650

640

49.00%

Table A A.3. Corporate form and size of subsidiary companies of Vietnam Posts and Telecommunications Group (VNPT)

Name of the SOE and its subsidiaries

Corporate form

Asset value (mill. USD)

 Book equity (mill. USD)

 Market capitalisation (mill. USD)

 Annual turnover (mill. USD)

 No. of employees

Share of the

enterprise owned

by the state

Vietnam Posts and Telecommunications Group (VNPT)

Single member limited liability company

3 758

2 873

1 758

22842

100% by state

VNPT-Media

Single member limited liability company

119

79

154

693

100% by VNPT

VNPT- Vinaphone

Single member limited liability company

400

143

1 822

12664

100% by VNPT

VNPT Technology

Unlisted joint stock company

80

21

74

819

83.41%

CT-IN

Companies listed on HOSE

93

30

26

68

413

14.49%

Postef

Listed on HNX

91

14

12

47

402

29.60%

Cokyvina

listed on HNX

7

21

2

19

72

4.14%

Stream Net Company Limited

Unlisted JSC

11

14

1

132

71.66%

GDS

Unlisted JSC

9

8

6

45

35.87%

SMJ

Unlisted JSC

4

4

1

33

68.17%

KASATI

Listed on HNX

7

3

3

10

104

14.85%

PCM

Listed on Upcom

4

3

1

4

106

30.65%

PTP

Listed on Upcom

14

6

3

5

173

23.81%

Potmasco

Listed on Upcom

4

2

2

5

42

18.88%

Telvina

Listed on Upcom

5

16

1

8

96

6.57%

Vina-ofc

Unlisted joint stock company

5

4

7

66

47.70%

VNPT Land

Listed on Upcom

6

5

0

42

112.13%

ANSV

Limited company

30

9

62

183

22.85%

Telecommunications Equipment (TELEQ)

Limited company

5

8

5

50

19.97%

VINECO

Unlisted joint stock company

6

5

7

157

32.54%

VNYP

Unlisted joint stock company

3

2

20

77

12.34%

Danang Telecommunication and Informatic Design JSC

Unlisted joint stock company

2

1

2

74

3.02%

Hanoi Post & Telecommunication Development Investment JSC

Unlisted joint stock company

0.6

0.2

0.8

24

25.49%

Bac Mien Trung Telecommunication Development JSC

Unlisted joint stock company

0.5

0.3

0

14

23.48%

Vung Tau Post and Telecommunications Construction Investment JSC

Unlisted joint stock company

0.3

0.3

0.3

24

32.09%

Table A A.4. Corporate form and size of subsidiary companies of Vietnam Maritime Corporation (VIMC)

Name of its subsidiaries

Corporate form

Asset value (mill. USD)

 Book equity (mill. USD)

 Market capitalisation (mill. USD)

 Annual turnover (mill. USD)

 No. of employees

Share of the enterprise owned by the state

Hau Giang Maritime Service One Member Co., Ltd

Limited Company

32

17

2

49

100.00%

East Sea Transportation Company Limited

Limited Company

20

147

44

187

100.00%

Can Tho Port Joint Stock Company

UPCOM

16

11

5

171

99.01%

Hai Phong Port Joint Stock Company

HNX

252

202

225

95

1 436

92.56%

Vinalines Nha Trang Joint Stock Company

Not eligible public company

0

0

0

5

91.79%

Cam Ranh Port Joint Stock Company

UPCOM

14

12

13

6

188

80.90%

Quy Nhon Port Joint Stock Company

Not listed/registered for trading

32

27

37

826

75.01%

Da Nang Port Joint Stock Company

HNX

75

61

116

41

690

75.00%

Saigon Port Joint Stock Company

UPCOM

212

98

112

45

942

65.45%

Vietnam Container Exploitation Co., Ltd

Limited Company

3

2

5

122

60.00%

VIMC Logistics Vietnam Joint Stock Company

UPCOM

12

7

2

12

157

56.72%

Cai Lan Port Investment Joint Stock Company

UPCOM

2

1

2

45

56.58%

Hi-tech Goods Transport Co., Ltd

Limited Company

2

1

1

105

56.00%

Nghe Tinh Port Joint Stock Company

HNX

12

10

13

9

449

51.00%

Vinalines – Dinh Vu Port Joint Stock Company

Not eligible public company

21

10

0

25

51.00%

Vietnam Shipping Joint Stock Company

HOSE

122

23

0

59

630

51.00%

Vinaship Shipping Joint Stock Company

UPCOM

2

3

0

25

561

51.00%

Vietnam Shipping Agency Joint Stock Company

HNX

27

16

10

45

543

51.05%

Maritime Development Joint Stock Company

HNX

12

7

4

10

165

51.00%

Note: Vietnam Maritime Corporation (VIMC), a state-controlled maritime services and logistics supplier changed its company name from Vietnam National Shipping Lines (Vinalines) on 1 September 2021 when it officially started operations as a joint-stock company (JSC).

Table A A.5. Corporate form and size of subsidiary companies of Airport Corporation of Viet Nam (ACV)

Name of the SOE and its subsidiaries

Corporate form

Asset value (mill. USD)

 Book equity (mill. USD)

 Market capitalisation (mill. USD)

 Annual turnover (mill. USD)

No. of employees

Share of the enterprise owned by the state

Airport Coporation of Vietnam (ACV)

Listed company

2 470

1 631

7 656

435

9 776

95.40%

Noibai Aviation Fuel Service Joint Stock Company (NAFSC)

Unlisted jont stock company

6

5

2

140

60.00%

Southern Airport Transportation Joint Stock Company (SATSCO)

Unlisted jont stock company

10

2

44

342

30.00%

Southern Airports Aircraft Maintenance Services Limited Company (SAAM)

Limited company

3

3

3

119

51.00%

Hanoi Ground Services Joint Stock Company (HGS)

Unlisted jont stock company

18

14

17

922

20.00%

Southern Airport Transportation Joint Stock Company (SATCO)

Unlisted jont stock company

1

1

1

77

29.53%

Southern Airports Services Joint Stock Company (SASCO)

Listed company

78

66

168

50

969

49.07%

Air cargo Services of Vietnam (ACSV)

Unlisted jont stock company

28

25

21

418

20.00%

Saigon Ground Services Joint Stock Company (SGN)

Listed company

39

33

103

30

1 980

48.03%

Table A A.6. Corporate form and size of subsidiary companies of Mobifone

Name of the SOE and its subsidiaries

Asset value (mill. USD)

 Book equity (mill. USD)

 Market capitalisation (mill. USD)

 Annual turnover (mill. USD)

 No. of employees

Share of the enterprise owned by the state

MobiFone Corporation

1 370

955

1 335

3 821

100.00%

MobiFone Global

21

10

38

1 109

69.42%

MobiFone Service

13

8

9

31

1 229

31.26%

MobiFone Plus

9

7

26

1 658

96.23%

Table A A.7. Corporate form and size of subsidiary companies of Petolimex

Name of the SOE and its subsidiaries

Corporate form

Asset value (mill. USD)

Book equity (mill. USD)

Market capitalisation (mill. USD)

Annual turnover (mill. USD)

No. of employees

Share of the enterprise owned by the state

Petrolimex Ha Giang

Unlisted

4

1

35

159

100.00%

Petrolimex Cao Bang

Unlisted

3

1

23

136

100.00%

Petrolimex Lai Chau

Unlisted

3

1

19

135

100.00%

Petrolimex Lao Cai

Unlisted

6

2

36

187

100.00%

Petrolimex Dien Bien

Unlisted

7

2

26

184

100.00%

Petrolimex Tuyen Quang

Unlisted

7

2

29

167

100.00%

Petrolimex Yen Bai

Unlisted

5

1

22

144

100.00%

Petrolimex Bac Thai

Unlisted

13

3

81

460

100.00%

Petrolimex Ha Bac

Unlisted

6

2

55

354

100.00%

Petrolimex Phu Tho

Unlisted

9

3

74

355

100.00%

Petrolimex Ha Noi

Unlisted

35

12

488

1 569

100.00%

Petrolimex Ha Son Binh

Unlisted

13

4

167

758

100.00%

Petrolimex Hai Phong

Unlisted

16

4

100

645

100.00%

Petrolimex Thai Binh

Unlisted

2

1

35

159

100.00%

Petrolimex Nam Ninh

Unlisted

13

4

113

682

100.00%

Petrolimex Quang Ninh

Unlisted

72

38

376

1 640

100.00%

Petrolimex Thanh Hoa

Unlisted

16

5

72

378

100.00%

Petrolimex Nghe An

Unlisted

21

6

141

602

100.00%

Petrolimex Ha Tinh

Unlisted

14

3

67

394

100.00%

Petrolimex Quang Binh

Unlisted

7

2

42

279

100.00%

Petrolimex Quang Tri

Unlisted

7

2

45

258

100.00%

Petrolimex Thua Thien Hue

Unlisted

7

3

69

374

100.00%

Petrolimex Da Nang

Unlisted

24

13

167

676

100.00%

Petrolimex Gia Lai

Unlisted

17

5

103

412

100.00%

Petrolimex Quang Ngai

Unlisted

4

2

80

324

100.00%

Petrolimex Binh Dinh

Unlisted

9

4

72

361

100.00%

Petrolimex Dak Lak

Unlisted

10

3

90

367

100.00%

Petrolimex Khanh Hoa

Unlisted

24

5

161

630

100.00%

Petrolimex Lam Dong

Unlisted

7

2

68

242

100.00%

Petrolimex Tay Ninh

Unlisted

5

2

56

282

100.00%

Petrolimex Song Be

Unlisted

4

2

56

270

100.00%

Petrolimex Ba Ria Vung Tau

Unlisted

18

7

114

402

100.00%

Petrolimex Dong Nai

Unlisted

6

2

67

244

100.00%

Petrolimex Sai Gong

Unlisted

82

37

498

1 629

100.00%

Petrolimex Long An

Unlisted

9

5

68

330

100.00%

Petrolimex Tien Giang

Unlisted

8

3

58

272

100.00%

Petrolimex Dong Thap

Unlisted

2

1

27

191

100.00%

Petrolimex An Giang

Unlisted

6

2

41

251

100.00%

Petrolimex Vinh Long

Unlisted

11

5

38

224

100.00%

Petrolimex Ben Tre

Unlisted

4

2

40

230

100.00%

Petrolimex Can Tho

Unlisted

25

7

141

535

100.00%

Petrolimex Tra Vinh

Unlisted

3

1

24

149

100.00%

Petrolimex Ca Mau

Unlisted

9

4

34

200

100.00%

Petrolimex Tanker Corporation (PGT)

Unlisted

216

140

154

1 835

100.00%

Petrolimex Transportation Services Corporation (PTC)

Unlisted

57

28

147

2 026

100.00%

Petrolimex Group Construction And Trading Corporation JSC (PGCC)

Unlisted

51

28

74

651

100.00%

Petrolimex Singapore Pte Ltd (PLS)

Unlisted

119

15

1 004

16

100.00%

Petrolimex Laos Sole Co,Ltd (PLL)

Unlisted

28

2

49

85

100.00%

Petrolimex Aviation Fuel JSC (PA)

Unlisted

99

44

267

450

51.00%

Petrolimex Petrochemical Joint Stock Corporation (PLC)

Listed

204

54

247

700

79.00%

Petrolimex Gas Corporation JSC (PGC)

Listed

85

34

125

940

51.00%

Vanphong Bonded Petroleum Terminal Joint Venture Company Limited (VPT)

Unlisted

65

44

19

123

85.00%

Table A A.8. Corporate form and size of subsidiary companies of Viet Nam National Coal and Mineral Industries Group (TKV)

Name of the SOE and its subsidiaries

Main sector of operation

Corporate form

Asset value (mill. USD)

 Book equity (mill. USD)

 Market capitalisation (mill. USD)

 Annual turnover (mill. USD)

No. of employees

Share of the enterprise owned by the state

Vietnam National Coal and Mineral Industries Group

Coal, mine, electricity, industrial explosives

One-member limited liability company

5 509

1 787

0

4 658

96 640

84.89%

Mining Chemical Industrial Corporation

Industrial explosives

One-member limited liability company

176

56

0

290

3 627

99.97%

Pilot One-member Company Limited

Maritime navigation services

One-member limited liability company

2

1

0

3

84

88.88%

Environment One-member Company Limited

Environment protection

One-member limited liability company

72

12

0

49

1 159

98.48%

Lam Dong Aluminum One-member Company Limited

Bauxite-aluminum

One-member limited liability company

36

12

0

120

1 398

100.00%

Vietnam Coal and Mineral College

Training

Non-business entity

33

1

0

19

944

0.00%

Institute of Mining Science and Technology

Scientific research

Non-business entity

9

2

0

10

331

83.75%

Institute of Energy and Mining Mechanical Engineering

Scientific research

Non-business entity

10

2

0

11

246

32.39%

Coal and Mineral Hospital

Health examination and treatment

Non-business entity

4

1

0

5

263

0.00%

Nui Beo Coal JSC.

Coal production

Joint stock company

154

21

24

95

3 088

48.86%

Coc Sau Coal JSC.

Coal production

Joint stock company

74

14

10

135

2 324

58.24%

Deo Nai Coal JSC.

Coal production

Joint stock company

60

17

14

131

1 927

45.29%

Cao Son Coal JSC.

Coal production

Joint stock company

165

32

25

138

3 670

37.13%

Ha Tu Coal JSC.

Coal production

Joint stock company

77

15

12

125

1 832

43.53%

Ha Lam Coal JSC.

Coal production

Joint stock company

153

14

12

118

3 156

59.76%

Mong Duong Coal JSC.

Coal production

Joint stock company

64

11

9

108

3 341

55.73%

Vang Danh Coal JSC.

Coal production

Joint stock company

116

22

20

195

5 431

58.25%

Machinery JSC.

Mechanics

Joint stock company

24

3

2

65

796

31.36%

Motor Industry JSC.

Mechanics

Joint stock company

7

2

1

15

317

27.96%

Uong bi Electric Mechanical JSC.

Mechanics

Joint stock company

3

1

3

8

202

30.32%

Mao Khe Mechanical JSC.

Mechanics

Joint stock company

7

1

0

9

296

26.02%

Northern Coal Trading JSC.

Coal trading

Joint stock company

111

11

10

476

665

26.14%

Cam Pha Coal Trading JSC.

Coal trading

Joint stock company

43

3

0

101

370

56.96%

Coal Import Export JSC.

Coal trading

Joint stock company

52

8

13

324

165

31.50%

Transportation and Miner Commuting Service JSC,

Transportation services for workers and goods

Joint stock company

7

2

3

11

733

84.19%

Informatics, Technology, Environment JSC.

Consultation

Joint stock company

7

1

0

9

148

31.80%

Industry Investment Consulting JSC.

Consultation

Joint stock company

11

1

1

10

301

42.64%

Quacontrol JSC.

Coal assessment

Joint stock company

5

4

3

7

485

20.35%

Geology and Mineral Resources JSC.

Geological survey and exploration

Joint stock company

3

1

0

3

116

61.39%

Thanh Hoa Co Dinh Chromite JSC.

Mineral exploitation

Joint stock company

20

6

0

11

70

273.01%

Ta Phoi Copper JSC.

Mineral exploitation

Joint stock company

62

10

0

15

230

131.01%

Thach Khe Iron JSC.

Mineral exploitation

Joint stock company

96

78

0

3

72

62.69%

Materials Trading JSC.

Lubricant production, transportation, trading of materials

Joint stock company

39

8

9

140

769

43.66%

Minerals Holding Corporation

Mineral exploitation

Joint stock company

371

106

289

267

4 167

80.10%

Viet Bac Mining Industry Holding Corporation

Production of coal and construction materials

Joint stock company

162

80

93

211

3 672

55.91%

Mining Geology JSC.

Geological survey and exploration

Joint stock company

15

5

3

17

741

82.24%

Power Holding Corporation

Power generation

Joint stock company

870

319

348

553

2 055

92.00%

Viet Bac Geology JSC.

Geological survey and exploration

Joint stock company

9

4

2

10

374

87.08%

Table A A.9. Corporate form and size of subsidiary companies of Vietnam Expressway Corporation (VEC)

Name of the SOE and its subsidiaries

Main sector of operation

Corporate form

Asset value (mill. USD)

 Book equity (mill. USD)

 Market capitalisation (mill. USD)

 Annual turnover (mill. USD)

No. of employees

Share of the enterprise owned by the state

Vietnam Expressway Corporation

Expressway development and operation

Single-shareholder limited company

3 986

484

N/A

183

220

100.00%

VEC Operation and Management

Expressway operation

Unlisted Joint stock company

4

1

N/A

6

758

81.30%

Vietnam Expressway Service Engineering

Expressway operation

Unlisted Joint stock company

5

3

N/A

5

340

51.00%

VEC Service

Expressway operation

Unlisted Joint stock company

6

4

N/A

3

341

22.30%

Table A A.10. Corporate form and size of subsidiary companies of Vinacafe

Name of the SOE and its subsidiaries

Main sector of operation

Corporate form

Asset value (mill. USD)

 Book equity (mill. USD)

 Market capitalisation (mill. USD)

 Annual turnover (mill. USD)

 No. of employees

Share of the enterprise owned by the state

Vinacafe

Growing coffee

One-member limited liability company

79

33

N/A

44

>500

100.00%

Vinacafe Viet Duc

Growing coffee

One-member limited liability company

8

0.2

N/A

3

>500

100.00%

Vinacafe 716

Growing coffee

One-member limited liability company

2

0.5

N/A

2

>500

100.00%

Vinacafe 720

Growing coffee

One-member limited liability company

2

0.8

N/A

0.5

>500

100.00%

Vinacafe 721

Growing coffee

One-member limited liability company

2

0.8

N/A

2

>500

100.00%

Vinacafe 52

Growing coffee

One-member limited liability company

3

0.8

N/A

0.3

>500

100.00%

Vinacafe 715A

Growing coffee

One-member limited liability company

2

0.4

N/A

0.6

>500

100.00%

Vinacafe 715B

Growing coffee

One-member limited liability company

1

0.5

N/A

0.4

>500

100.00%

Ca phe 715C

Growing coffee

One-member limited liability company

1

0.2

N/A

0.2

>500

100.00%

Vinacafe 49

Growing coffee

One-member limited liability company

5

2

N/A

1

>500

100.00%

Vinacafe Viet Thang

Growing coffee

One-member limited liability company

79

33

N/A

44

>500

100.00%

Vinacafe Ea Sim

Growing coffee

One-member limited liability company

7

3

N/A

0.9

>500

100.00%

Vinacafe Ea Tieu

Growing coffee

One-member limited liability company

2

1

N/A

0.9

>500

100.00%

Vinacafe Ea H’Nin

Growing coffee

One-member limited liability company

2

0.4

N/A

0.0

>500

100.00%

Vinacafe Ea K’Tur

Growing coffee

One-member limited liability company

1

0.6

N/A

0.1

>500

100.00%

Vinacafe Chư Quynh

Growing coffee

One-member limited liability company

1

0.7

N/A

0.1

>500

100.00%

Vinacafe D’Rao

Growing coffee

One-member limited liability company

4

1

N/A

0.9

>500

100.00%

Vinacafe Ea Tul

Growing coffee

One-member limited liability company

4

0.7

N/A

0.1

>500

100.00%

Vinacafe IA GRAI

Growing coffee

One-member limited liability company

9

2

N/A

4

>500

100.00%

Vinacafe IABLAN

Growing coffee

One-member limited liability company

3

0

N/A

2

>500

100.00%

Vinacafe IA CHAM

Growing coffee

One-member limited liability company

3

1

N/A

2

>500

100.00%

Vinacafe 705

Growing coffee

One-member limited liability company

3

0.3

N/A

1

>500

100.00%

Vinacafe 704

Growing coffee

One-member limited liability company

4

1

N/A

2

>500

100.00%

Vinacafe 731

Growing coffee

One-member limited liability company

1

0.2

N/A

2

>500

100.00%

Vinacafe 734

Growing coffee

One-member limited liability company

5

0.7

N/A

2

>500

100.00%

Vinacafe Dak Nong

Growing coffee

One-member limited liability company

3

0.5

N/A

0.2

>500

100.00%

Vinacafe Mien Bac

Growing coffee

One-member limited liability company

2

1

N/A

0.2

>500

99.00%

Vinacafe Da Lat

Growing coffee

One-member limited liability company

3

0.4

N/A

1

>500

65.67%

Vinacafe Son Thanh

Growing coffee

One-member limited liability company

0.6

0.4

N/A

0.5

>500

69.00%

╳
Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2022

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at https://www.oecd.org/termsandconditions.