- Right code:  MIRBWE261
- ISIN:  VNMIRBWE2610
(Effective date of code allocation: 06/8/2026; effective date of code cancellation: 10/9/2026)   
- Planned quantity of issued shares: 31,418,377 shares
- Issue price: 37,000 VND/share
- Execution rate: 7:1 (shareholders are entitled to 1 right for each share that they own and to buy 1 new share for every 7 rights)
- Principle of rounding, handling the fractional shares and unsubscribed shares:

+ Principle of rounding: For any fractional shares (if any) arising from the exercise of shareholders' rights, in order to ensure that the total number of shares issued does not exceed the number of shares offered, the number of shares each shareholder is entitled to subscribe for shall be rounded down to the nearest whole number.

+ Principle of handling undistributed shares: The remaining undistributed shares shall comprise: (i) shares not subscribed for by existing shareholders, in whole or in part, during the offering; (ii) fractional shares arising from the downrounding of shareholders' share entitlements calculated based on the execution rate; and (iii) the difference between the total number of shares registered for offering (31,418,377 shares) and the actual total number of shares offered based on the execution rate. The General Meeting authorizes the Board of Directors to determine the offering of such remaining undistributed shares to other investors at an offering price of VND 37,000 per share, being the same offering price applicable to existing shareholders.

The General Meeting approves the criteria for selecting other investors to subscribe for the remaining undistributed shares and authorizes the Board of Directors to identify and select such investors as follows:

Domestic and foreign institutions and individuals that satisfy the conditions for subscribing to BWE shares in accordance with applicable laws and register to subscribe for the additional BWE shares within the subscription period specified by the Board of Directors at the time of the offering of the remaining undistributed shares.

The remaining undistributed shares offered to such investors pursuant to the decision of the Board of Directors shall be subject to a one-year transfer restriction from the completion date of the offering.

The distribution of the remaining undistributed shares to other investors must comply with the Law on Enterprises 2020, the Law on Securities 2019, Decree No. 155/2020/ND-CP, Decree No. 245/2025/ND-CP, and other relevant laws and regulations, including, but not limited to, the following conditions:

*Compliance with Clause 2, Article 195 of the Law on Enterprises 2020: "A subsidiary shall not invest in or acquire shares of, or contribute capital to, its parent company. Subsidiaries of the same parent company shall not simultaneously contribute capital to or acquire shares of one another for the purpose of cross-ownership."

*Compliance with the offering conditions set out in Article 42 of Decree No. 155/2020/ND-CP dated 31 December 2020 of the Government detailing the implementation of a number of articles of the Law on Securities.

If, upon the expiry of the share distribution period prescribed by applicable laws (including any extension thereof, if applicable), there remain any undistributed shares, such shares shall be cancelled, and the Board of Directors shall adopt a resolution to terminate the offering.

- For example: On the record date, shareholder Nguyen Van A owns 150 shares. At that time, shareholder Nguyen Van A will be entitled to purchase newly issued shares corresponding to 150/7*1 = 21.4 shares. After rounding down to the whole number the number of shares that shareholder A is entitled to buy is 21 shares. The remaining 0.4 fractional shares will be consolidated and processed according to the procedure for handling fractional shares and unsubscribed shares.
- Regulations on  right transfer:
+ Time period for right transfer: from 06/8/2026 to 31/8/2026
+ The right can be transferred only once. The right will expire on the payment due date. The right may be subdivided and transferred to multiple investors according to an agreement between the two parties. The transferor and the transferee shall mutually agree on the transfer price and payment method.
- Regulations on subscription:
+ Time period for subscription and payment: from 06/8/2026 to 07/9/2026.
+ Shares are freely transferable.
- 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 Binh Duong Water - Environment Corporation – Joint Stock Company, no.11, Ngo Van Tri road, Phu Loi ward, Hochiminh city and make subscription payment to the blockade account.
- Information on blockade account for subscription:
+ Account holder: Binh Duong Water - Environment Corporation – Joint Stock Company
+ Account number: 1512797979
+ Account opening place: Vietcombank - Binh Duong Branch
- Account for cash transferring:
+ Account number:  1190078737
+ Account name: Viet Nam Securities Depository and Clearing Corporation - Hochiminh Branch 
+ At the bank: Bank for Investment and Development of Vietnam – Nam Ky Khoi Nghia 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.
Binh Duong Water - Environment Corporation – 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.