+ Right code: MIRABB261
+ ISIN code: VNMIRABB2619
(Effective date of code allocation: 22/01/2026; effective date of code cancellation: 13/02/2026)        
+ Planned quantity of issued shares: 310,511,028 shares
+ Issue price: 10,000 VND
+ Execution rate: 100:30 (shareholders are entitled to 1 right for each share that they own and to buy 30 new shares for every 100 rights).
- Principle of rounding, handling fractional shares and unsubscribed shares (if any): 
+ Principle of rounding: The number of additional shares a shareholder is entitled to purchase is rounded down to the whole number (the decimal fractional shares will be rounded down to 0).
Example: On the record date, shareholder A who owns 109 shares is entitled to buy (109 x 30)/100 = 32.7 shares. According to the principle of rounding, shareholder A will be entitled to buy 32 new shares.
+ Principle of handling fractional shares and unsubscribed shares (if any):
Shares arising from fractional shares under the above rounding plan and shares that are not fully subscribed shall be offered by the Board of Directors to other investors (including other existing shareholders) in accordance with the criteria and selection decisions of the Board of Directors at an offering price not lower than that offered to existing shareholders, and in compliance with regulations on limits on share ownership ratio of shareholders, shareholders and their related parties, and foreign ownership limits as prescribed by the Law on Credit Institutions and ABBANK’s Charter; or the offering shall be terminated pursuant to the decision of the Board of Directors.
- Regulations on rights transfer:
+ Time period for right transfer: from 22/01/2026 to 06/02/2026.
+ Rights can be transferred once only, transferee is not allowed to transfer to the 3rd party. The transferor and the transferee shall mutually agree on the transfer price, payment, and be responsible for fulfilling all obligations (including tax obligations) related to the transfer as stipulated. Organizations and individuals receiving the right transfer must comply with the provisions of the Law on Credit Institutions regarding the limits on share ownership of shareholders, shareholders and related parties, and the ownership ratio of foreign investors.
+ For domestic shareholders and investors:
• Receiving right transfer should not lead to a violation of the ownership limits stipulated in Article 63 of the Law on Credit Institutions, specifically: An individual shareholder is not allow to own more than 5% of ABBANK's charter capital. An institutional shareholder is not allow to own more than 10% of ABBANK's charter capital. Shareholders and their related parties is not allow to own more than 15% of ABBANK's charter capital. (The above ownership ratio includes indirectly owned shares and shares entrusted by shareholders to other organizations or individuals for purchase).
• Major shareholders and their related parties at other credit institutions are not allowed to receive the transfer of rights that would result in simultaneously owning 5% or more of ABBANK's charter capital.
• Shareholders and investors receiving right issue, thereby becoming major shareholders of ABBANK, must obtain written approval from the State Bank of Vietnam before proceeding as stipulated in Point đ, Clause 1, Article 37 of the Law on Credit Institutions and guided by Circular No. 50/2018/TT-NHNN dated 31/12/2018 (amended and supplemented by Circular No. 06/2022/TT-NHNN dated 30/06/2022 and Circular No. 22/2024/TT-NHNN dated 28/06/2024).
• The rights can not be transferred to ABBANK's subsidiaries or other credit institutions or enterprises in which ABBANK holds shares or capital contribution in order to ensure compliance with Clause 5, Article 137 of the Law on Credit Institutions; and Clause 2, Article 195 of the Law on Enterprises.
+ For shareholders and foreign investors:
• Foreign investors are not allowed to receive right transfer from other shareholders, except in cases where foreign investors transfer rights among themselves to ensure the total shareholding of all foreign investors as stipulated in Clause 5, Article 13 of ABBANK's Charter.
• Foreign shareholders and related parties have to comply with the shareholding ratio stipulated in Clause 7, Article 63 of the Law on Credit Institutions and Article 7 of Decree No. 01/2014/ND-CP dated 03/01/2014, as amended and supplemented by Decree No. 69/2025/ND-CP dated 18/3/2025 by the Government.
• In cases where foreign investors receive right ransfers from one another and thereby become major shareholders of ABBANK have to obtain written approval from the State Bank of Viet Nam before implementation in accordance with Point đ, Clause 1, Article 37 of the Law on Credit Institutions; Clauses 1 and 2, Article 8 of Decree No. 01/2024/ND-CP; and Circular No. 38/2014/TT-NHNN dated 08/12/2014 by the State Bank of Viet Nam.
- Regulations on subscription:
+ Time period for subscription and payment: from 22/01/2026 to 10/02/2026.
+ The securities subscribed are common shares and freely transferable, except for shares arising from fractional shares according to the above rounding principle and any unsubscribed shares offered by the Board of Directors to other investors, which are subject to a transfer restriction period of one year from the date of completion of the offering.
+ Shareholders and related parties owning shares exceeding the shareholding ratio stipulated in Article 63 of the Law on Credit Institutions are not allowed to purchase additional shares until they comply with the regulations on shareholding ratios.
- Place for implementation:
+ The holders whose shares have been deposited have to make transfer of purchase right, subscription and payment at the depository member where they opened depository account.
+ The holders whose shares have not been deposited will make right transfer, subscription and payment at An Binh Commercial Joint Stock Bank (the unit entrusted to carry out the procedures), level 16, Geleximco building, 36 Hoang Cau, O Cho Dua ward, Hanoi and the Company's branches on working days. Valid ID cards/passport have to be presented.
- Information on blockade account for subscription:
+ Account holder: An Binh Commercial Joint Stock Bank
+ Account number: 8689686686
+ Account opening place: BIDV – Ha Thanh Branch
- Account for cash transferring:+ Account name: Viet Nam Securities Depository and Clearing Corporation
+ Account number: 1220173177
+ At the bank: Bank for Investment and Development of Vietnam – Ha Thanh Branch.
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.