Dividend payments by state-owned enterprises
Policies and practices
This report addresses the importance of dividend policies for jurisdictions with profitable
or potentially profitable state-owned enterprises (SOEs), against the background of
current challenges in public finances and increasing pressures on SOEs to contribute
revenues to the public purse. It explores how, and subject to what criteria, state-owners
decide how much profit to distribute versus retain for future investments in commercially
oriented SOEs where the state is a major shareholder. The report further attempts
to establish good practices for dividend policies, and offers guidance to support
state ownership entities in setting such policies.
Published on May 10, 2024
In series:OECD Business and Finance Policy Papersview more titles