- Payment rate: 10:12 (Shareholder owning 10 shares is entitled to receive 12 new shares)
- Rounding method, handling of fractional shares (if any): Shares issued to pay dividends will be rounded down to whole number. Fractional shares (if any) will be cancelled.
Example: Shareholder A owns 102 shares on the record date for the share issuance. With aratio of 102%, shareholder A will receive the following number of additional shares: 102 shares x 120% = 122.4 shares. After rounding, the shareholder will receive 122 shares; the decimal portion of 0.4 shares will be cancelled.
- 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 stock dividend at 359 Nguyen Phuoc Lan Street, Hoa Xuan Ward, Da Nang City. 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.
Special Aquatic Products 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.