- Execution rate: 25%/share (Shareholders are entitled to receive 25 new shares for every 100 shares they own)
- Principle of rounding and handling fractional shares: The number of shares issued for shareholders will be rounded down to the whole number. The decimal fractional shares will be removed. 
- Example: Shareholder A who owns 750 shares is entitled to receive 187.5 shares (750  x 25/100 = 187.5). According to the rounding principle, shareholder will receive 187 new shares, the 0.5 fractional shares will be removed.
- 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 Hai Phong Electricity Water Machine Assembly Joint Stock Company 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.