This report provides an overview of national policies and practices towards state-owned enterprise (SOE) financing in OECD and other countries. It summarises the decision-making processes surrounding SOE financing at different stages in the corporate life cycle, including as regards capital structure, rate-of-return requirements, dividend pay-outs and the provision of state support. It also takes stock of the main sources of SOE financing, and any mechanisms in place to ensure such financing is obtained on competitive conditions compared with private businesses.The report is part of the ongoing work of the OECD Working Party on State Ownership and Privatisation Practices on The State in the Marketplace. It is related to earlier work on competitive neutrality, which examined practices to create a level playing field between state-owned and private companies when they compete in the commercial marketplace. The report draws primarily on a questionnaire-based exercise to which 22 countries contributed. The report was given final approval and declassified by the Working Party in December 2013. It was prepared by Korin Kane of the Corporate Affairs Division of the OECD Directorate for Financial and Enterprise Affairs, with guidance and input from Hans Christiansen.