- Execution rate: 25:2 (shareholders are entitled to 2 new shares for every 25 shares they own)
- Principle of rounding and handling fractional shares: The number of shares to shareholders will be rounded down to the whole number, the fractional shares  (if any) will be removed.
- For example: Shareholder A who owns 369 shares at the record date, With an exercise ratio of 25:2, shareholder A is entitled to receive: 369 x 2/25 = 29.52 shares. The number of shares shareholder A receives, based on the rounding-down principle, is 29 shares. The fractional share of 0.52 share will be cancelled and not issued.
- 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 cash dividend at the head office of De Tam Joint Stock Company (address: 2/6-2/8 Nui Thanh Street, Tan Binh Ward, Ho Chi Minh City). ID cards/Share Ownership Certificate 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.
De Tam Joint Stock Company and the parties involved in the process of preparing the dossier, documents of corporate action processing are fully responsible before the law for the legality, accuracy, truthfulness and completeness of the dossier; Institutions and individuals participating in the confirmation of records and documents shall be legally responsible within the scope related to such records and documents as prescribed in Clause 1, Article 11a of the Securities Law No. 54/2019/QH14 dated 26/11/2019, supplemented by Clause 4, Article 1 of Law No. 56/2024/QH15 dated 29/11/2024.