Viet Nam Securities Depository and Clearing Corporation (VSDC) - Hochiminh Branch would like to announce the record date of corporate action processing for the Securities registering institution as follows:

- Right code: MIRBAF261
- ISIN code: VNMIRBAF2615
(Effective date of code allocation: 05/11/2026; effective date of code cancellation: 30/11/2026)       
- Planned quantity of issued shares: 40,536,100 shares
- Issue price: VND 15,000/share
- Execution rate: 9:1 (owing one share entitle the shareholder to have 1 right; 9 rights allow the purchase of 1 new share).
- Principle of rounding, handling of fractional shares and unsubscribed shares (if any):
+ Principle of rounding: the number of shares offered to existing shareholders will be rounded to the whole number, the fractional shares (if any) will be aggregated and handled in accordance with principle of handling fractional shares and unsubscribed shares set out in the Principle of Handling Fractional Shares and Unsubscribed Shares.
+ Principle of handling fractional shares and unsubscribed shares:
* Fractional shares and unsubscribed shares include: (i) fractional shares arising from rounding; and (ii) the number of shares that shareholders refuse to purchase and/or do not fully subscribe and/or for which shareholders fail to make payment by the deadline.
* The Board of Directors shall decide to continue distributing such shares, and such distribution shall comply with the following requirements:

(i) The Board of Directors shall decide on the criteria, list of investors, and number of shares to be distributed to each investor. The offering price to these investors shall not be lower than that offered to existing shareholders, and the offering terms shall not be more favorable than those in the offering plan for existing shareholders approved by the General Meeting

(ii) The handling of fractional shares and unsubscribed shares for existing shareholders shall comply with Article 42 of Decree No. 155/2020/ND-CP dated December 21, 2020, Clause 2, Article 195 of Law on Enterprises No. 59/2020/QH14 dated June 17, 2020, and other relevant provisions of applicable laws;

(iii) Fractional shares and unsubscribed shares distributed to other investors pursuant to the decision of the Board of Directors shall be subject to a transfer restriction for 1 year from the date of offering closure;

(iv) Upon expiry of the statutory period for distribution of shares (including any extended period, if applicable), if there remain any shares that have not been fully offered, such unoffered shares shall be cancelled and the Board of Directors shall issue a decision to close the offering.

Example: As of the record date, shareholder Nguyen Van A holds 335 shares. The number of shares shareholder Nguyen Van A is entitled to purchase is 335/9 × 1 = 37.2 shares. According to the principle of rounding down, shareholder Nguyen Van A is entitled to purchase 37 shares, the 0.2 fractional shares will be aggregated and handled in accordance with the above principle of handling fractional shares and unsubscribed shares.

- Regulations on rights transfer: 
+ Time period for right transfer: from 05/11/2026 to 20/11/2026;
+ Right is transferred once and transferee may not transfer the rights to any third party. The transfer price and payment thereof shall be agreed upon by and between the transferor and the transferee, who shall be responsible for carrying out such transfer and payment in accordance with applicable laws.
- Regulations on subscription:
+ Period for share subscription and payment: From 05/11/2026 to 25/11/2026
+ Shares are freely transferable.
- Place for implementation:
+ The holders whose shares have been deposited have to subscribe and make payment at the depository members (DMs) where they opened depository accounts.
+ The holders whose shares have not been deposited shall subscribe and make payment at BAF Viet Nam Agriculture Joint Stock Company, Level 9, Vista Tower building, 628C Vo Nguyen Giap road, An Khanh ward, Hochiminh city.
- Information on blockade account for subscription:
+ Account holder: BAF Viet Nam Agriculture Joint Stock Company
+ Account number: 110003068212
+ Account opening place: Vietinbank - Dong Sai Gon Branch
- Information on VSDC' Branch account receiving subscription payments from depository members:
+ Account holder name: Viet Nam Securities Depository and Clearing Corporation - Hochiminh Branch
+ Account number: 1190078737
+ Bank: Joint Stock Commercial 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.
BAF Viet Nam Agriculture 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.