IJC capital issue 2023 - Payment 1

- Execution ratio: 100:50.

- Explanation: Each share is entitled to 1 right, shareholders holding 100 shares can purchase 50 new shares

- Execution price: 10.000 VND / share.

- Rounding policy: For fractional shares (if any) arising when shareholders exercise their rights, to ensure the number of shares issued does not exceed the planned issuance, the number of shares shareholders receive will be rounded down to the nearest whole number. Fractional shares arising from rounding when distributing to existing shareholders will be cancelled.

- Policy for fractional shares and unsubscribed shares: The remaining shares not fully subscribed include:

1. 1. Shares remaining due to existing shareholders declining to purchase part or all of the offering.
2. 2. Fractional shares arising from rounding down when calculating the number of shares existing shareholders can purchase according to the offering ratio.

These remaining shares will be offered by the Board of Directors to other investors under conditions no more favorable than those offered to existing shareholders.

Other investors purchasing unsubscribed shares as decided by the Board of Directors will be restricted from transferring for 1 year from the end of the offering period.

In case the share distribution period expires according to regulations (including any extension period if applicable), if there are still undistributed shares, these shares will be cancelled and the Board of Directors will decide to end the issuance.

- Example: At the record date for the additional share offering, shareholder A holds 222 shares IJC. According to the share issuance ratio of 100:50, shareholder A will receive additional purchase rights for: (222 x 50)/100 = 111 new shares. According to the rounding and fractional share rules, the number of shares shareholder A is entitled to purchase is 111 shares at the price of 10.000 VND / share.