Viet Nam Securities Depository and Clearing Corporation (VSDC) would like to announce the record date as follows:

- Payment rate: 14%/share (Shareholders are entitled to receive 14 new shares for every 100 shares they own) based on the total number of treasury shares being 0 share and the number of outstanding shares (entitled) being 2,979,127,815 shares.
- Principle of rounding and handling some special cases arising from share issuance for raising share capital from owner's equity:
. Principle of rounding: to determine the number of shares allocated to existing shareholders, the number of shares will be rounded down to the whole number, i.e, the fractional share that is less than 1 will be rounded down to 0 and handled in accordance with "Principle of handling fractional shares, undistributed shares/unissued shares arising from share issuance for raising share capital from owner's equity".
For example: shareholder A who owns 82 shares is entitled to receive 82x0.14 = 11.48 shares. According to above principle, Shareholder A will receive 11 new shares and the 0.48 fractional shares will be handled in accordance with “Principle of handling fractional shares, undistributed shares/unissued".
. Principles of ensuring the maximum share ownership ratio as prescribed by prevailing laws: VIB will have to ensure that the share ownership ratio of existing shareholders do not exceed the maximum share ownership ratio in accordance with prevailing laws after VIB issues shares to increase charter capital from owner's equity. In case the number of bonus shares received by shareholders lead to exceeding the legal maximum rate (each individual shareholder owns up to 5%, each institutional shareholder holds up to 10%, shareholders and related people of those shareholder own up to 15%, a foreign strategic shareholder owns up to 20% of charter capital), the number of shares exceeding that ratio is considered as  arising fractional shares and handled in accordance with “Principle of rounding and handling some special cases arising from share issuance for raising share capital from owner's equity".
. Principles of handling undistributed shares/unissued: In case the total number of shares allocated to existing shareholders and the total number of fractional shares arising is lower than the total number of shares issued in accordance with capital increase plan due to the rounding principle when calculating the allocation of bonus shares to each securities account of each shareholder at each securities company and due to any other reasons, this different number of shares is determined as the number of shares not fully distributed/issued, and handled according to "Principles of rounding and handling some special cases arising from share issuance for raising share capital from owner's equity".
+ Principle of handling fractional shares, undistributed shares/unissued shares arising from share issuance for raising share capital from owner's equity: 
.The fractional shares, undistributed shares/unissued shares arising due to (i) principle of rounding, (ii) principle of ensuring the maximum ownership ratio as stipulated by prevailing laws and (iii) principle of handling some special cases araising when issuing shares for raising share capital from owner's equity will be decided by the Board of Directors to offer at the average price of 10 consecutive trading sessions before the meeting of the Board of Directors or the date of sending the postal ballot of the Board of Directors on handling arising fractional shares, undistributed shares/unissued shares. The CEO is responsible for selecting and sending proposal to the BOD to decide the parties buying these shares as requested (if any)
- Payment place:
+ The holders whose shares have been deposited will receive dividend at the depository member where they opened depository account.
+ The holders whose shares have not been deposited will receive dividend at Vietnam International Commercial Joint Stock Bank on working days. 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.