Frequently Asked Questions (FAQ)

– Cash dividends: the amount of personal income tax from the dividend value will be automatically deducted from the actual dividend received by the Investor on the date of exercising the rights.

– Dividends in shares or bonus shares: when the investor sells shares received from dividends or bonus shares, the amount of personal income tax from the value of these rights will be automatically deducted from the actual sale proceeds of the shares.

– Right to pay cash dividends.

– Right to pay dividends in shares, bonus shares.

– Right to buy additional issued shares.

– In case the rights are combined.

P’: Adjusted reference price

P: Non-exercise reference price

ß: Dividend ratio in shares (or bonus shares

For example: The reference price without exercising rights of stock XXX is 11,000 VND/share; the dividend rate (or bonus shares) is 10%, then the reference price adjusted for rights = 11,000/(1+10%)= 10,000 VND/share

P’: Adjusted reference price

P: Reference price without exercising rights

C: Cash dividend value

For example: The reference price without exercising rights of stock XXX is VND 12,000/share; cash dividend rate is 10% (i.e. value of VND 1,000/share), then the adjusted reference price = VND 12,000 – 1,000 = VND 11,000/share.

P’: Adjusted reference price

P: Non-exercise reference price

Pα: Additional issuance price

α: Additional issuance ratio

For example: The reference price without exercising rights of XXX stock is 20,000 VND/share; the additional issuance ratio is 50% with the price of 10,000 VND/share, then the adjusted reference price for rights = {20,000 + (10,000 x 50%)}/ (1 + 50%) = 16,666 VND/share

P’: Adjusted reference price

P: Non-exercise reference price

Pα: Additional issuance price

α: Additional issuance ratio

C: Cash dividend value

ß: Stock dividend ratio (or bonus shares)