Viet Nam Securities Depository and Clearing Corporation (VSDC) - Hochiminh Branch would like to announce the record date of corporate action processing for the Securities registering institution as follows:

- Payment rate: 100:15 (Shareholder owning 100 share is entitled to receive 15 new shares)
- Rounding principle, Handling of Fractional Shares (if any):
·     Shareholders owning shares of the ESOP-2023 Program that are still subject to transfer restrictions are still entitled to receive 2024 Stock Dividend.
·     Transfer of rights: shareholders owning the right to receive 2024 Stock Dividend are not entitled to transfer rights.
·     Shares issued to pay 2024 dividend are not subject to transfer restrictions after being listed
·     Shares issued to existing shareholders to pay 2024 dividend will be rounded down to the whole number.The decimal fractional shares (if any) will  be removed.
- For example: On the record date for exercising rights, shareholder Nguyen Van A owns 315 shares. According to the implementation ratio of 100:15, shareholder A will receive (315:100) x 15 = 47.25 shares. Based on the rounding and handling of fractional shares mentioned above, shareholder A will receive 47 shares. The remaining fractional shares of 0.25 shares will be canceled.
- Payment place:
+ The holders whose shares have been deposited will receive 2024 dividend at the depository member where they opened depository account.
+ The holders whose shares have not been deposited will complete the 2024 dividend reception procedures at Refrigeration Electrical Engineering Corporation (3rd Floor - e.town 5 Building - No. 364 Cong Hoa, Ward 13, Tan Binh District, Ho Chi Minh City) on working days of the week. ID cards have to be presented.
Coordination details and procedures for corporate action processing for holders of the above securities between VSDC, the Securities registering institution and depository members are specified in the Guideline on corporate action processing for securities holders at VSDC.