ACV released Q1 2021 results with revenue of VND1.9tn (USD82mn; -48% YoY) and NPAT-MI of VND860bn (USD37mn; -45% YoY). ACV’s Q1 2021 results were distorted by changes in accounting treatments (mainly in profit & loss (P&L) statements) following an approved legal scheme for State-invested aviation infrastructure assets (including runways).