State-Owned Enterprises in the EU
State-owned enterprises and fiscal implications 11 2.1. The links between state-owned enterprises and public finances 11 2.2. Contingent liabilities associated with state-owned enterprises 13 ... entities) 39 II.1.11. Return on capital employed (relative value of SOEs versus privately held entities) 40 II.1.12. Share of staff costs in OPEX ...
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