... basis, in the first instance, for the determination of the share structure The basis for determining the value of the enterprise will be the accounting information in the enterprise’s books of account ... (re)training, investing in SOEs where the State is the dominant shareholder, settling overdue debts of insolvent SOEs, repaying the debts of SOEs where the proceeds from share sales is insufficient ... areas of economic reforms in Vietnam Although acceleration of the SOE reform has been called for recently, the pace of SOE reform in Vietnam has been slow compared to the speed of reform in other...