- Execution rate: 5:1 (Shareholders are entitled to 1 new share for every 5 shares they own)
- Principle of rounding and handling fractional shares (if any): the number of additionally issued shares to shareholders will be rounded down to the whole number, the decimal fractional shares (if any) will be removed.
- Example: on the record date, shareholder A who owns 109 shares is entitled to receive 109/5*1 = 21.80 shares. According to the principle of rounding, A will receive 21 shares and 0.8 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 Mechanical engineering & Metallurgy Joint - Stock Company, road no.2, Bien Hoa 1 industrial zone, Tran Bien ward, Dong Nai province.  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.