Audit Report

INDEPENDENT AUDITOR’S REPORT ON
SETTLEMENT REPORT FOR INVESTMENT

COST OF COMPLETED PROJECT
PROJECT: HAU GIANG SOLAR POWER PLANT
_________________________________________________________________________________
Created by: UNISTARS INTERNATIONAL AUDITING CO., LTD
Address: Villa G22, Thang Long International Village, Cau Giay District, Hanoi
Tel: 024 37 932 296/7/8 Fax: 024 37 932 295
Hanoi - 2021
UNISTARS INTERNATIONAL AUDITING CO., LTD
INDEPENDENT AUDITOR’S REPORT ON SETTLEMENT REPORT FOR INVESTMENT COST
OF COMPLETED PROJECT
Project: Hau Giang Solar Power Plant
INDEX Page
INDEPENDENT AUDITOR’S REPORT ON SETTLEMENT REPORT FOR INVESTMENT COST

OF COMPLETED PROJECT .............................................................................................................. 1
A. INVESTOR’S RESPONSIBILITY AND AUDITOR’S RESPONSIBILITY ................................... 1
A.I. Investor’s responsibility: ............................................................................................................... 1
A.II. Auditor’s responsibility: .............................................................................................................. 1
B. AUDIT BASIS AND SCOPE ............................................................................................................. 2
B.I. AUDIT BASIS: ............................................................................................................................. 2
B.II. Final settlement documents of the completed project: ................................................................ 3
C. AUDIT RESULTS .............................................................................................................................. 3
C.I. Project overview:........................................................................................................................... 3
C.II. Settlement documents of investment expenditure ....................................................................... 5
C.III. Legal documents: ........................................................................................................................ 6
C.IV. Capital investment: ..................................................................................................................... 6
C.V. Investment expenditure:............................................................................................................... 6
C.VI. Investment costs proposed for approval are not included in the value of assets formed through
investment: ........................................................................................................................................... 7
C.VII. Value of assets handed over ...................................................................................................... 7
C.VIII. Liabilities and outstanding materials and equipment: ............................................................. 8
C.IX. Determination of the Project Management Unit’s compliance with implementing the conclusion
of the Inspection units, the State Audit Office of Vietnam. ................................................................. 9
D. AUDIT CONCLUSIONS.................................................................................................................... 9
D.I. Auditor’s opinions......................................................................................................................... 9
D.II. Auditor’s recommendations: None. ............................................................................................. 9

Số: 0106-21/BC.XD-UNI Hanoi, June 16th, 2021
INDEPENDENT AUDITOR’S REPORT ON SETTLEMENT
REPORT FOR INVESTMENT COST OF COMPLETED PROJECT
Project: HAU GIANG SOLAR POWER PLANT
To: VKT HOA AN SOLAR PLANT JOINT STOCK COMPANY
We, Unistars International Auditing Co., LTD have audited the investment expenditures of the project:
“Hau Giang Solar Power Plant” based on the final settlement documents of the completed project
provided by VKT Hoa An Solar Plant., JSC (hereinafter referred to as “Investor”).
A. INVESTOR’S RESPONSIBILITY AND AUDITOR’S RESPONSIBILITY
A.I. Investor’s responsibility:
The Investor is responsible for the compliance with the regulations on management of investment
during the project implementation, the preparation and presentation of settlement report of investment
cost are truthful and reasonable in accordance with the Accounting Standards, Accounting System and
legal regulations related to the preparation and presentation of reports on the settlement of completed
investment cost as well as the internal control in which investors identify that is needed, the purpose is
to ensure the preparation and presentation of settlement report of investment costs do not have
misstatement due to fraud or mistake.
The Investor is responsible for providing adequate and timely documentation, records which are
related to the settlement report of completed investment costs for the auditor to perform the audit as well
as the legality, truthfulness, and accuracy of the provided records and documents.
A.II. Auditor’s responsibility:
Our responsibility to express the opinion on the compliance with the regulations on investment
management during project implementation and the truthfulness, reasonableness of the settlement report
of completed investment cost upon the result of the audit.
We have conducted the audit in accordance with auditing standards in Vietnam, including Standard
No. 1000 - Audit Settlement Report of the completed project. Those standards require that we comply
with the standards and regulations of professional ethics, plan and perform the audit to obtain reasonable
assurance, in all material respects, whether the project is implemented according to the regulations on
investment management and settlement reports of completed projects, give a true and fair view of the
situation of settlement of completed projects at the time of reporting, consistent with the Accounting
Standards, Accounting System and legal regulations related to the preparation and presentation of
settlement report of the completed project or not.
1
B. AUDIT BASIS AND SCOPE
B.I. AUDIT BASIS:
TT Content No. Dated Promulgated by

National
1. The Construction Law 50/2014/QH13 18/06/2014
Assembly
The Law on Amendments to the National
2. 62/2020/QH14 17/06/2020
Construction Law Assembly
National
3. The Law on bidding 43/2013/QH13 29/11/2013
Assembly
4. The Law on Independent Audit 67/2011/QH12 29/03/2011 The Government
The Decree on detailing the implementation
63/2014/NĐ-
5. of several provisions of the Law on bidding 26/06/2014 The Government
CP
regarding the selections of contractors
The Decree on quality control and 46/2015/NĐ-
6. 12/05/2015 The Government
maintenance of construction works CP
The Decree on elaborating on the
implementation of several regulations on 06/2021/ND-
quality management, construction, and CP
maintenance of construction works
The Decree on construction project 59/2015/NĐ-
management CP
The Decree on construction project 15/2021/NĐ-
management CP
The Decree on construction cost 68/2019/NĐ-
management CP
The Decree on construction cost 10/2021/NĐ-
management CP
37/2015/NĐ-
12. The Decree detailing construction contract 22/04/2015 The Government
CP
The Circular on instruction about
09/2019/TT- Ministry of
13. determination and management of 26/12/2019
BXD Construction
construction investment costs
The Circular on amendments to 04
14. Circulars related to construction cost 07/20/2020
BXD Construction
management
The Decision on standard project
Ministry of
15. management and construction consulting 79/QĐ-BXD 15/02/2017
Construction
costs
The Circular on settlement of finished 10/2020/TT- Ministry of
16. 20/02/2020
projects utilizing state capital BTC Finance
The Circular on issuing Vietnamese
17. standard on auditing in audits of final 08/05/2015
BTC Finance
accounts of completed projects
The appropriate legal documents about

18.
construction.
2
B.II. Final settlement documents of the completed project:
B.II.1. General final settlement documents of the completed project:
(Detailed in Appendix 01)
B.II.2. The scope of audit:
On the basis of completed project settlement documents which are provided by the Investor, we
conducted our audit under the settlement report of the completed report according to the instructions of
Circular No.10/2020/TT-BTC dated 20/02/2020, as follows:
- Checking the legal documents;
- Checking the investment capital sources for the project;
- Checking the investment cost of the project;
- Check investment costs that are not included in the value of assets handed over;
- Checking and determining the value of assets handed over to the user unit;
- Checking to determine the situation of debts and backlog of supplies and equipment after
finalization;
- Reviewing the compliance of the Investor and other related units with the concluding comments
of State inspection, Inspectors and State audit, investigation results of legal agencies law (if any);
The audit of the above contents includes performing procedures to check the order and
procedures investment of the project, check the final settlement of construction work, completed
equipment, finalization of consulting costs and other costs, reviewing and comparing with the approved
design, approved estimation, contractor contracts, acceptance record, as-built drawing...; Check the
application of norms and unit prices in the finalization report, comparing with the norms announced by
specialized management agencies, separate norms applied for the work, the approved estimation of unit
price, contract unit price...; Checking vouchers, accounting books and the other audit procedures as we
deem necessary in each circumstance, in order to obtain the evidence audit of the project implementation
process, the data and the explanations in the completed project finalization report.
The selected audit procedures depend on the auditor's judgment, including risk assessment of
material misstatement in the settlement report of the completed project.
C. AUDIT RESULTS
C.I. Project overview:
The project was approved by Decision No. 72/QĐ-UBND dated January 14th, 2016 of the People’s
Committee of Hau Giang province, detailed as follows:
1. Project: Hau Giang solar power plant.

2. Investor: VKT Hoa An Solar Plant., JSC.
3
3. Feasibility study report created by: No. 1 Power Engineering Consulting., JSC and Vinteg., JSC.
4. Location: Hamlet 8, Hoa An commune, Phung Hiep District; Binh Hoa area, Vinh Tuong ward, and
Long Binh commune, Long My town, Hau Giang Province.
5. Type and grade of construction:
• Type of project: Group B project.
• Type of construction: Power industrial construction.
• Grade of construction: Grade II.
6. Investment Objective: Developing and deploying the solar power plant in the province area.
7. Investment size and content:
• The usable area: about 345,000 m2.
• The usable area for safety protection corridors: about 92,722.1 m2.
• Capacity: 29MW.
• Architectural construction scale: includes the following items:
+ Invest in photovoltaic battery modules.
+ General operator and control.
+ Connection line.
+ Distribution yard.
+ Transformer.
+ Internal roads in the factory and connected to the asphalt road connecting from Road 927 into
the landfill in Hoa An commune.
+ Surface water drainage system and other ancillary items.
+ Double-circuit 110 kV line connecting the 22/110kV transformer station of Hau Giang solar
power continued on the 110 kV Vi Thanh - Long My transmission line, with a line length of 6.83
km.
8. Total of approved investment cost:
• According to Decision No. 384/QĐ-UBND dated March 4th, 2021 of the People’s Committee of
Hau Giang province on the amendments of paragraph 5, 6, Article 1, Decision No. 471/QĐ-
UBND dated March 23rd, 2020, and paragraph 3, Article 1, Decision No. 1343/QĐ-UBND dated
July 23rd, 2020 of the People’s Committee of Hau Giang Province:
- Total approved investment cost: about VND 671,000,000,000 (Six hundred and seventy-one
billion Vietnam Dong).
4
9. Capital investment:
• Capital contribution: VND 221,000,000,000 accounting for 33% of total capital investment.
• Mobilized capital: VND 450,000,000,000 accounting for 67% of total capital investment.
10. Project operating time: 50 years from the first Decision approving the project (January 14th, 2016).
11. Implementation time:
• Completing the construction of the entire project and put it into operation on March 31st, 2021.
12. Main contractor:
No. Contractor Work content

Engineering, Procurement, and Construction
1. IPC Group Joint Stock Company of grid-connected solar power plant with a
capacity of 29Mwac.
Supply of Solar Power equipment package
2. GE Grid Solutions, LLC Hau Giang Solar Power Plant (35MWp/
29MWac)
Construction investment consultancy and
support
Implement items of fences, guardrails, project
3. Halcom Vietnam., JSC
nameplates, measuring and drawing detailed
maps of 1/500 scale; clear the whole project;
Consulting project management
Consulting consortium:
- Power Engineering Consulting Joint
Consultancy on survey and preparation of
4. Stock Company I and Vinteg., JSC
feasibility study report.
- Southern Power Consulting Engineering
Company
5. Unistars International Auditing., LTD Auditing Consultancy
6. Tractebel Engineering., LTD Consultancy on construction supervision

Appraising and verifying technical design
Vietnam Energy Consultant Investment dossiers of Substation item and 110kV
7.
and Development., JSC transmission line of Hau Giang Solar Power
Plant
Ground leveling, temporary road construction
8. TBD Lao Cai Company
for serving the construction
C.II. Settlement documents of investment expenditure
• The Investor is responsible for all legal documents related to project preparation, project
implementation as well as the documents of project completion which are provided to the Audit
Company.
• Finalization records of the project are completed in accordance with the prevailing regulations
on investment management and settlement report of the completed project.
5
C.III. Legal documents:
• The technical documents, economic documents are related to the project, in terms of material
aspects, ensure the legality, comply with the principles and prescribed content of all kinds of
documents;
• The implementation of the project by the Investor, in terms of material aspects, complies with
the regulations on the order and procedures for investment and construction, regulations on
contractor selection according to the regulations of law on construction investment and bidding;
• The negotiation and signing of contracts between the Investor and the contractors, in terms of
aspects material, in accordance with the regulations of law on contract;
• Auditors do not participate in finalizing the final settlement report of the completed project.
C.IV. Capital investment:
Unit: VND
Finalization
No. Contents Estimate Audited data Difference
data
Development and
1 221.000.000.000 219.825.965.577 219.825.965.577 0
investment capital
Borrowed capital
2 447.219.777.174 182.895.964.825 182.895.964.825 0
from MB Bank
Borrowed capital
3 7.750.000.000 7.750.000.000 7.750.000.000 0
from Shareholders
4 Other Capital 30.508.345.160 611.238.000 611.238.000 0
Total 706.478.122.334 411.083.168.402 411.083.168.402 0
C.V. Investment expenditure:

C.V.1. Investment cost data:
Unit: VND
No. Content Finalization data Audited data Difference
I Cost of compensation, support 0
69.404.477.510 69.404.477.510
resettlement
- Pre-tax value 69.187.961.693 69.187.961.693 0
- VAT 216.515.817 216.515.817 0
II Construction and equipment cost 597.923.485.442 597.923.485.442 0
- Pre-tax value 544.389.967.344 544.389.967.344 0
- VAT 53.533.518.098 53.533.518.098 0
III Project management cost 9.700.871.268 9.700.871.268 0
- Pre-tax value 8.827.217.594 8.827.217.594 0
- VAT 873.653.674 873.653.674 0
IV Consultancy cost 13.473.674.027 13.473.674.027 0
- Pre-tax value 12.660.503.955 12.660.503.955 0
- VAT 813.170.072 813.170.072 0
6
VI Other cost 15.975.614.087 15.975.614.087 0
- Pre-tax value 15.133.093.073 15.133.093.073 0
- VAT 842.521.014 842.521.014 0
VII Contingency cost 0 0 0
- Pre-tax value 0 0 0
- VAT 0 0 0
Total 706.478.122.334 706.478.122.334 0
- Pre-tax value 650.198.743.659 650.198.743.659 0
- VAT 56.279.378.675 56.279.378.675 0
C.V.2. Comments and notes:
• For the cost of compensation, support, and resettlement for the 110kV connection line (the final
settlement value is VND 7,600,000,000), we have not received all the decisions approving the
compensation and support resettlement plan:
+ The part that has the Decisions approving for compensation and resettlement plan is
3,744,987,137 VND.
+ The value that does not have Decisions approving for compensation and resettlement plan
is 3,855,012,863 VND.
+ Therefore, we use the accounting data according to the Investor's provisional plan as the
basis for our audit. The cost of compensation, support, and resettlement for this 110kV
connection line will be accurate when there are full decisions on approval of the official
compensation, support, and resettlement plan from the competent authorities.
• The exchange value from USD to VND is based on the exchange rate recorded on the Investor's
accounting books.
• The Corporate income tax of foreign contractors and VAT of these expenses are based on the
Investor's accounting books.
• For details, see Appendix 02 attached.
C.VI. Investment costs proposed for approval are not included in the value of assets formed
through investment:
• None.
C.VII. Value of assets handed over
C.VII.1 Value of assets formed after investment (value before VAT):
Unit: VND
No. Type of assets Finalization data Audited data Difference
1 Long – term assets handed over 650.198.743.659 650.198.743.659 0

2 Short – term assets handed over 0 0 0
Total 650.198.743.659 650.198.743.659 0
7
C.VII.2 Allocation of assets:
Unit: VND
No. List of assets handed over Finalization data Audited data Difference
1 Land use rights 106.173.618.259 106.173.618.259 0

Battery system – Solar power
2 411.533.501.360 411.533.501.360 0
plant
110kV voltage booster -
3 46.234.813.986 46.234.813.986 0
Equipment system
4 110kV transmission line 43.262.808.487 43.262.808.487 0
5 110kV station House 16.248.434.176 16.248.434.176 0
6 Fire alarm system 4.859.326.918 4.859.326.918 0
7 Anti-lightning system 1.196.877.860 1.196.877.860 0
8 Lighting systems 2.964.707.498 2.964.707.498 0
9 Drainage system 4.094.605.412 4.094.605.412 0
10 CCTV system 594.042.753 594.042.753 0
11 SCADA system 1.104.247.486 1.104.247.486 0
12 Internal roads 5.334.685.909 5.334.685.909 0
13 Fences 3.364.350.085 3.364.350.085 0
14 Water treatment factory 3.132.698.109 3.132.698.109 0
15 Guard house (6m2) 100.025.361 100.025.361 0
Total: 650.198.743.659 650.198.743.659 0
C.VIII. Liabilities and outstanding materials and equipment:
C.VIII.1 Liabilities (as of June 15th 2021):
Unit: VND
Finalization
No. Contractors Audited data Difference
data
I Liabilities 295.394.953.932 295.394.953.932 0
Hau Giang Province Land Fund
1 1.073.250.000 1.073.250.000 0
Development Center
2 State budget 467.157.352 467.157.352 0
Technical Center for Natural
3 Resources and Environment of Hau 96.194.000 96.194.000 0
Giang Province
4 Halcom Vietnam Joint Stock Company 277.400.000 277.400.000 0
5 TBD Lao Cai Joint Stock Company 1.182.000.000 1.182.000.000 0
6 IPC Group Joint Stock Company 26.929.360.921 26.929.360.921 0
7 GE Grid Solutions, LLC (GE USA) 250.233.827.174 250.233.827.174 0
8 GE Grid LLC (GE VN) 2.222.982.135 2.222.982.135 0
8
Unit: VND
Finalization
No. Contractors Audited data Difference
data
9 Ba Dinh Branch - MB Bank 7.743.000.000 7.743.000.000 0
10 Tractebel Engineering Ltd 4.094.782.350 4.094.782.350 0
11 MB Stock JSC 900.000.000 900.000.000 0
Unistars International Auditing CO.,
12 175.000.000 175.000.000 0
Ltd
C.IX. Determination of the Project Management Unit’s compliance with implementing the
conclusion of the Inspection units, the State Audit Office of Vietnam.
• None.
D. AUDIT CONCLUSIONS
D.I. Auditor’s opinions
On the basis of the records and documents are provided by the Investor and the checking result,
according to our opinion, in all material aspects, the process of implementation of the project in
compliance with the provisions of investment management and settlement report of the completed
project give a true and fair view of settlement situation of the project: "Hau Giang Solar Power Plant"
at the report preparation date, in accordance with the current Accounting Standards, Accounting System
and the relevant legal regulations to the preparation and presentation of completed projects settlement
report.
D.II. Auditor’s recommendations: None.
This Report is made into 06 (six) English copies and 06 (six) Vietnamese copies with equal legal validity.
VKT Hoa An Solar Power., JSC keeps 05 (five) English copies and 05 (five) Vietnamese copies and
Unistars International Auditing Limited Company keeps 01 (one) English copy and 01 (one) Vietnamese
copy.
UNISTARS INTERNATIONAL AUDITING CO., LTD

Appraisal Engineer Auditor Vice Director
Nguyen Hoanh Viet Nguyen Tuan Linh Doan Tien Hưng

Civil Engineer Audit Practice Registration No. 4021 – Audit Practice Registration No. 1123 –
2019 – 153 – 1 2018 – 153 – 1
9
APPENDIX NO. 01: PROVIDED LEGAL DOCUMENTS
Unit: VND
Information in the documents
No. Name of Documents Approval value (if any) Notes
Code Dated Agency issued
Pre-tax value VAT Total
I LEGAL DOCUMENTS
Notice of approval of investment policy for Song Hong Petroleum
Investment and Trading Joint Stock Company to invest in solar
1 210/TB - VP.UBND October 15, 2015 People's Committee of Hau Giang Province
power plant project in Hoa An commune, Phung Hiep district, Hau
Giang province
Decision on investment policy of the project Hau Giang Solar
Investor: Song Hong Petroleum Investment and Trading.,
2 Power Plant invested by Song Hong Petroleum Investment and 72/QĐ-UBND January 14, 2016 People's Committee of Hau Giang Province 1.131.500.000.000
JSC
Trading Joint Stock Company
Document to Ministry of Industry a Trade on the appraisal,
approval and additional Hau Giang Solar Power Plant to the
3 193/UBND-KTTH February 3, 2016 People's Committee of Hau Giang Province
electricity development planning of Hau Giang Province for the
period from 2011 to 2015, with a view to 2020
Decision on approval amendment and additional of electricity
Investor: Song Hong Petroleum Investment and Trading.,
4 development planning of Hau Giang province for the period from 1530/QĐ-BCT April 21, 2016 Ministry of Industry and Trade
JSC
2011 to 2015, with a view to 2020
Document on extension of the implementation time of Hau Giang
5 Solar Power Plant at village 08, Hoa An commune, Phung Hiep 1877/UBND-KT October 23, 2017 People's Committee of Hau Giang Province
district
Map of electricity development planning in Hau Giang province for Power Engineering Consulting Joint Stock Company 3
6 May 2018
the period from 2016 to 2025, with a view to 2035
Document on commenting on connecting Hau Giang Solar Power

7 2014/ĐĐQG-PT August 30, 2018 National Load Dispatch Center - EVN
Plant to the National power system
Decision on amendment of information of investor's Hau Giang
8 Solar Power Plant in Decision no. 72/QĐ-UBND dated January 01, 1272/QĐ-UBND August 28, 2018 People's Committee of Hau Giang Province Approval Investor: Van Khoi Thanh., JSC
2016
Document on announcement of the result of appraisal of
9 69/SCT-QLNL October 26, 2018 Department of Industry and Trade 654.028.470.548
preliminary design of Hau Giang Solar Power Plant project
Compensation, support and resettlement expenses 37.624.369.000
Construction expenses 197.857.637.778
Equipment expenses 337.583.676.374
Project management expenses 7.468.705.713
Investment consultancy expenses 19.612.333.770
Others expenses 36.760.326.280
Contingency expenses 17.121.421.633
Decision on approval of the cost estimate for organizing
Phung Hiep District People's Committee - Hau Giang
10 compensation, support and resettlement works: Hau Giang solar 48/QĐ-UBND January 7, 2019 1.749.000.000 0 1.749.000.000
Province
power plant of Phung Hiep District People's Committee
Decision on adjusting information of the investor of the project
"Hau Giang solar power plant" in Decision No. 1272/QD-UBND
11 1155/QĐ-UBND July 31, 2019 People's Committee of Hau Giang Province Investor: VKT Hoa An Solar Power., JSC
dated August 28, 2018, and Decision No. 72/QD-UBND dated
January 14, 2016
Adjusting the investment progress of project to October
Decision on amendment of Article 02 in Decision 1155/QĐ-UBND
12 1803/QĐ-UBND October 18, 2019 People's Committee of Hau Giang Province 2nd, 2020, completing the entire project and putting it into
dated July 31, 2019
operation
Document on response to Document No. 05/2020/VKT-HA dated About the construction permit exemption according to
13 223/SXD-QLXD February 13, 2020 Department of Construction - Hau Giang Province
of VKT Hoa An Solar Power., JSC regulations
Decision on adjustment and additional of Clauses 3, 4, 5, 6, Article
14 1 of Decision No. 72/QD-UBND dated January 14, 2016, of Hau 471/QĐ-UBND March 23, 2020 People's Committee of Hau Giang Province 1.167.000.000.000
Giang Provincial People's Committee
10
Unit: VND
Decision on the incentive mechanism for solar power development
15 13/2020/QĐ-TTg April 6, 2020 Prime Minister
in Vietnam
16 Decision on leasing land for construction 727/QĐ-UBND May 7, 2020 People's Committee of Hau Giang Province Duration: 50 years; Once payment
Document on announcement the result of approval of technical Department of Industry and Trade - Hau Giang
17 1079/SCT-QLNL June 24, 2020 Total approved investment cost: VND 667,000,000,000
design of Hau Giang Solar Power Plant project Province
Adjusting usable area: about 404,120.75 m2
Decision on adjustment and additional of Clauses 3, 4 Article 1 of
Adjusting area of safety corridor of the grid: about
Decision No. 471/QD-UBND dated March 23, 2020 and the
101,779.7 m2
18 investment progress of project of Article 1 of Decision No. 1343/QĐ-UBND July 23, 2020 People's Committee of Hau Giang Province
Adjusting the investment progress of the project: to
1803/QĐ-UBND dated October 18, 2019 of Hau Giang Provincial
31/03/2021, completing the entire project and putting it
People's Committee
into operation
Document on notification of results of appraisal of design
Department of Industry and Trade - Hau Giang Design contractor of 110kV transmission line: S - Power.,
19 documents and construction drawings for the 110kV transmission 1764/SCT-QLNL August 10, 2020 39.572.338.671
Province JSC
line connecting Hau Giang Solar Power Plant
Official letter on determining the amount of compensation and
3254/STC-
20 ground clearance expenses to be deducted from the payable land October 28, 2020 Department of Finance - Hau Giang Province 52.188.274.633 0 52.188.274.633
QLGCSDN
rent of VKT - Hoa An Solar Power Joint Stock Company.
Department of Resources and Environment; VKT Hoa
21 Contract of leasing land 2893/HĐ-STNMT November 16, 2020 Duration: 50 years; Once payment
An Solar Power., JSC
Document on confirmation of completion of construction design
Department of Industry and Trade - Hau Giang
22 documents 110kV transmission line connecting Hau Giang Solar 2129/SCT-QLNL December 15, 2020
Province
Power Plant
Document on confirmation of completion of technical design Department of Industry and Trade - Hau Giang
23 2130/SCT-QLNL December 15, 2020
documents of Hau Giang Solar Power Plant Province
Adjusting usable area: about 404,120.75 m2
Decision on adjustment of Clauses 5, 6 Article 1 of Decision No.
Adjusting area of safety corridor of the grid: about
471/QD-UBND dated March 23, 2020 and Clause 1 of Article 1 of
24 384/QĐ-UBND March 4, 2021 People's Committee of Hau Giang Province 101,779.7 m2
Decision No. 1343/QĐ-UBND dated July 23, 2020 of Hau Giang
Total approved investment cost: about VND
Provincial People's Committee
671,000.000,000
90A/2019/BBBG- Van Khoi Thanh., JSC; VKT Hoa An Solar Power.,
25 Minutes of handover of Hau Giang Solar Plant project August 28, 2019
NMĐMTHG JSC
Van Khoi Thanh., JSC; VKT Hoa An Solar Power.,
26 Minutes of handover of total expenses August 28, 2019 10.968.216.507 1.096.827.651 12.065.104.158
JSC
Van Khoi Thanh., JSC; Halcom Vietnam., JSC; Tran
27 Minutes of loan transfer 2019 19.040.234.376
Thi Minh Hue
VAT invoice for transfer of costs according to Minute No.
28 5 October 1, 2019 Van Khoi Thanh., JSC 10.968.216.507 1.096.827.651 12.065.044.158
90A/2019/BBBG-NMĐMTHG dated August 28th, 2019
Data and reports
579 Consultancy and Verification of Construction and
1 Topographical survey report at scale 1/500
Environment Joint Stock Company
579 Consultancy and Verification of Construction and

2 Geological survey results report
Environment Joint Stock Company; LAS XD - 1275
Consulting consortium: Power Engineering Consulting

3 Feasibility study report August 2018
Joint Stock Company I – Vinteg Joint Stock Company.
Part I: Feasibility study report

Chapter I: Project presentation
Total approved investment cost: 600.443.276.655 53.556.149.195 654.028.470.548
Compensation, support and resettlement expenses 37.624.369.000 0 37.624.369.000
Construction expenses 179.871.579.798 179.870.057.980 197.858.637.778
Equipment expenses 306.865.206.551 30.689.425.125 337.584.676.374
Project management expenses 7.469.705.713 0 7.469.705.713
Investment consultancy expenses 17.829.394.337 1.783.939.434 19.612.333.770
Others expenses 3.522.092.500 1.540.233.781 36.760.326.280
Contingency expenses 15.565.928.757 1.556.492.876 17.121.412.633
Chapter 2: Legal documents and specialism reports
Part II: Basic design
Chapter I: Basic design presentation
Chapter 2: Drawings
Chapter 3: Calculations appendix
11
Unit: VND
Report on connection of Hau Giang Solar Power Plant in Hau Southern Power Consulting Engineering Company -
4
Giang Province EVNSPC
COMPENSATION, SUPPORT AND RESETTLEMENT
II
EXPENSES
Package: Implementation of compensation, support and
II.1
resettlement expenses
Contractor: Hau Giang Province Land Fund Development
Center
Decision on approval of compensation, support and resettlement
1 5198A/QĐ-UBND November 27, 2018 People's Committee of Phung Hiep District 33.242.379.141 0 33.242.379.141
plan for Project: Hau Giang solar power plant
2 5531/QĐ-UBND December 7, 2018 People's Committee of Phung Hiep District 13.467.204.310 0 13.467.204.310
plan for Project: Hau Giang solar power plant (phase 02)
3 5550/QĐ-UBND December 17, 2018 People's Committee of Phung Hiep District 75.764.300 0 75.764.300
plan for Project: Hau Giang solar power plant (phase 03)
Decision on approval of estimated cost of implementing
4 compensation, support and resettlement plan for Project: Hau 48/QĐ-UBND January 7, 2019 People's Committee of Phung Hiep District 1.749.000.000 0 1.749.000.000
Giang solar power plant
Documents on money transfer for compensation, support and
1134/TTPTQĐ-
5 resettlement for Hau Giang solar power plant in Hoa An commune, September 27, 2019 Hau Giang Province Land Fund Development Center Confirmed payment: VND 39,770,000,000
KHTC
Phung Hiep district, Hau Giang province (6th).
Report on compensation and site clearance for Hau Giang Solar
6 Power Plant Project in Hoa An commune, Phung Hiep district, Hau 1140/BC-TTPTQĐ October 1, 2019 Hau Giang Province Land Fund Development Center
Giang province
Decision approving additional compensation and support plans for
7 projects: Chicken Farm 1, Chicken Farm 2, Disinfectant House and 7007/QĐ-UBND November 28, 2019 People's Committee of Phung Hiep District 4.653.296.553 0 4.653.296.553
Biogas Cellar for Le Thi Thu Thuy
Decision approving additional compensation, support and
8 2436/QĐ-UBND March 19, 2020 People's Committee of Phung Hiep District 14.750.400 0 14.750.400
resettlement plans
9 2437/QĐ-UBND March 19, 2020 People's Committee of Phung Hiep District 1.285.477.569 0 1.285.477.569
resettlement plans
10 2438/QĐ-UBND March 19, 2020 People's Committee of Phung Hiep District 1.983.392.036 0 1.983.392.036
resettlement plans
11 2538/QĐ-UBND April 8, 2020 People's Committee of Phung Hiep District 48.288.724 0 48.288.724
resettlement plans
Decision approving the relocation cost of medium and low voltage
12 lines and 12.7/0.23kV-50kV transformer stations of the affected 3530/QĐ-UBND May 13, 2020 People's Committee of Phung Hiep District 203.554.877 0 203.554.877
DNTN Phuc Thanh chicken farm
13 350/QĐ-UBND February 4, 2021 People's Committee of Long My Commune 1.540.545.512 1.540.545.512
plan for item: 110kV transmission line
14 2454/QĐ-UBND February 4, 2021 People's Committee of Phung Hiep District 1.473.476.525 1.473.476.525
plan for item: 110kV transmission line
15 3829/QĐ-UBND May 27, 2021 People's Committee of Phung Hiep District 730.965.100 730.965.100
plan for item: 110kV transmission line stage 2
Minutes on funding for implementation of compensation, support VKT Hoa An Solar Power., JSC; Hau Giang Province 100 million VND funding for the steering committee, 600
16 June 30, 2020 700.000.000 0 700.000.000
and resettlement for the project: Hau Giang solar power plant Land Fund Development Center million VND funding for implementation
Documents on transferring funds to pay advance compensation and 1152/TTPTQĐ- Advance payment to pay to people affected by 110kV
17 July 8, 2020 Hau Giang Province Land Fund Development Center 550.000.000 0 550.000.000
support for people KHTC transmission line
- Contract value is the provisional cost waiting for the
decision to approve the implementation cost for the line
Contract on implementation of compensation, support and VKT Hoa An Solar Power., JSC; Hau Giang Province
18 47/2020/HĐ-GPMB August 6, 2020 1.150.000.000 0 1.150.000.000 part.
resettlement Project: Hau Giang solar power plant Land Fund Development Center
- Implementation expenses: VND 1,035,000,000.
- Steering committee expenses: VND 115,000,000.
- Confirmed the amount of transferred money to Hau Giang
Documents on the advance of funding for compensation, support 1312/TTPTQĐ- Province Land Fund Development Center for payment of
19 August 7, 2020 Hau Giang Province Land Fund Development Center 6.200.000.000 0 6.200.000.000
and resettlement for the project: Hau Giang solar power plant KHTC compensation and support in the following categories:
110kV transmission line
12
Unit: VND
Van Khoi Phat Joint Stock Company transferred 550
million to Hau Giang Province Land Fund Development
Documents on confirmation of compensation, support and
Center.
resettlement funds for the project: Dual-circuit 110kV line 2050/TTPTQĐ-
20 December 14, 2020 Hau Giang Province Land Fund Development Center 1.603.250.000 0 1.603.250.000 - Implemention expenses: 1.457.500.000 VND
connecting 22/110kV substation of Hau Giang solar power to KHTC
- Steering committee expenses: 145.750.000 VND
110kV Vi Thanh -Long My transmission line
- Change the information of party A to VKT Hoa An Solar
Power., JSC
- Expenses for organizing compensation and resettlement
support have been transferred to the Hau Giang Province
Contract annex on adjustment of Articles, Clauses in Contract No. 29.01/2020/PLHĐ- VKT Hoa An Solar Power., JSC; Hau Giang Province
21 December 24, 2020 1.603.250.000 0 1.603.250.000 Land Fund Development Center: VND 1,250,000,000
29/2018/HĐ-GPMB dated June 29, 2018 GPMB Land Fund Development Center
(Including: Van Khoi Thanh., JSC: VND 550,000,000,
VKT Hoa An Solar Power., JSC: VND 700,000,000)
- Expenses for organizing compensation and resettlement
support have been transferred to the Hau Giang Province
Minutes of agreement on funding for compensation, support and VKT Hoa An Solar Power., JSC; Hau Giang Province
22 December 24, 2020 Land Fund Development Center: VND 1,250,000,000
resettlement for the project: Hau Giang solar power plant Land Fund Development Center
(Including: Van Khoi Thanh., JSC: VND 550,000,000,
VKT Hoa An Solar Power., JSC: VND 700,000,000)
List of households receiving compensation, support and
23 resettlement according to Decisions approving compensation, 2019-2020 Hau Giang Province Land Fund Development Center
support and resettlement plans
The cost of registration fee and payment for the protection of
II.2
rice land to the tax department of Hau Giang province
1 Information transfer form to determine financial obligations on land 190/PCTTĐC October 22, 2020 Land registration office of Hau Giang province
Official letter on determining the amount of compensation and

3254/STC-
2 ground clearance expenses to be deducted from the payable land October 28, 2020 Department of Finance - Hau Giang Province 52.188.274.633 0 52.188.274.633
QLGCSDN
rent of VKT - Hoa An Solar Power., JSC.
Decision on land rent exemption for VKT - Hoa An Solar Power.,
3 1146/QĐ-CT November 4, 2020 Tax Department of Hau Giang Province
JSC
4 Notice of payment of land registration fee 7010/TB-CT November 4, 2020 Tax Department of Hau Giang Province 250.713.655 0 250.713.655
5 Notice of payment of land rent 7009/TB-CT November 4, 2020 Tax Department of Hau Giang Province
6 Official letter on notice of payment for the protection of rice land 3641/STC-QLNS November 24, 2020 Department of Finance - Hau Giang Province 50.287.500 0 50.287.500
II.3 measuring, setting landmarks, locating expenses
Contractor: Technical Center for Natural Resources and
Environment of Hau Giang Province
VKT Hoa An Solar Power., JSC; Technical Center for
Contract for locating, setting landmarks, measuring for land
1 23/2019/HĐĐĐ December 12, 2019 Natural Resources and Environment of Hau Giang 307.235.455 30.723.545 337.959.000
allocation of Hau Giang solar power plant project (plant)
Province
Inspection for completed construction part: measure and making
2 14/NTKL July 6, 2020 Natural Resources and Environment of Hau Giang Lack of contract No. 23/2019/HĐĐĐ
technical dossiers of the land plot (stage 1)
Province
Contract annex on adjusting work contents, implementation time
3 13/2020/PLHĐ July 6, 2020 Natural Resources and Environment of Hau Giang 275.137.273 27.513.727 302.651.000
and contract value in contract No. 23/2019/HĐĐĐ
Province
Contract for positioning and setting landmarks to restore the VKT Hoa An Solar Power., JSC; Technical Center for
4 boundary of Hau Giang solar power plant project (110kV 10/2020/HĐĐĐ July 10, 2020 Natural Resources and Environment of Hau Giang 124.718.182 12.471.818 137.190.000
transmission line) Province
- Adjusting party information
5 Contract annex No. 10/2020/HĐĐĐ 01/2020/PLHĐ August 25, 2020 Natural Resources and Environment of Hau Giang 127.076.364 12.707.636 139.784.000
- Adjust the contract value to: VND 139,784,000.
Province
6 Inspection of completed parts 14/NTKL July 6, 2020 Natural Resources and Environment of Hau Giang Lack of contract No. 23/2019/HĐĐĐ
Province
7 Inspection of completed parts 01/NTKL August 25, 2020 Natural Resources and Environment of Hau Giang Contract No. 10/2020/HĐĐĐ
Province
8 Accounting voucher NVK043/2020 September 30, 2020 VKT Hoa An Solar Power., JSC 122.894.182 12.289.418 135.183.600 Advance payment of Contract No. 23/2019/HĐĐĐ
9 VAT invoice 0000111 December 30, 2019 Natural Resources and Environment of Hau Giang 122.894.182 12.289.418 135.183.600
Province
10 Accounting voucher NVK044/2020 September 30, 2020 VKT Hoa An Solar Power., JSC 64.794.000 6.479.400 71.273.400 Advance payment of Contract No. 23/2019/HĐĐĐ
13
Unit: VND
11 VAT invoice 0000246 August 5, 2020 Natural Resources and Environment of Hau Giang 64.794.000 6.479.400 71.273.400
Province
12 Accounting voucher NVK045/2020 September 30, 2020 VKT Hoa An Solar Power., JSC 62.359.091 6.235.909 68.595.000
Technical Center for Natural Resources and
13 VAT invoice 0000247 August 5, 2020 62.359.091 6.235.909 68.595.000
Technical Center for Natural Resources and
14 VAT invoice 0000060 November 19, 2020 64.717.273 6.471.727 71.189.000 Contract No. 10/2020/HĐĐĐ
II.4 The expenses for supporting and ground clearance
Document on money transfer for compensation, support, and
Hau Giang Province Land Fund Development Center;
resettlement works: Chicken Farm 1, Chicken Farm 2, Disinfectant 1456/TTPTQĐ-
1 November 29, 2020 Department of Resources and Environment of Hau 4.653.296.553 0 4.653.296.553
House, Biogas Cellar for Le Thi Thu Thuy affected by Hau Giang KHTC
Giang Province
Solar Power Plant project in Hoa An commune
VKT Hoa An Solar Power., JSC; Ms. Nguyen Thi Thu Excluding personal income tax; documents related to
2 Collaborative contract 1503/2020-HĐ/VKT March 15, 2020 200.000.000
Phuong project land, line route
Minutes of advocacy Ms. Le Thi Thu Thuy, village 8, Hoa An Phung Hiep District Citizens Reception Board; Mrs.
3 September 14, 2020 1.000.000.000 Support for relocation of pigs and farms
commune, Phung Hiep district, Hau Giang province Le Thi Thu Thuy; VKT Hoa An Solar Power., JSC
Phung Hiep District Commune; Investor; Mrs. Le Thi
4 Minutes on handing over the ground October 26, 2020
Thu Thuy
Mobilizing people in Hoa An Commune - Contract No. CTV-
5 CTV-VKT/01/2020 November 14, 2020 VKT Hoa An Solar Power., JSC; Do Van Quang 200.000.000 0 200.000.000
VKT/01/2020
6 Minutes of acceptance of completed work March 19, 2021 VKT Hoa An Solar Power., JSC; Do Van Quang
Mobilizing people in Vinh Tuong Commune - Contract No. CTV- VKT Hoa An Solar Power., JSC; Nguyen Thi Thanh
7 CTV-VKT/03/2020 November 27, 2020 200.000.000 0 200.000.000
VKT/03/2020 Tam
VKT Hoa An Solar Power., JSC; Nguyen Thi Thanh
8 Minutes of acceptance of completed work March 19, 2021
Tam
Mobilizing people in Long Binh Commune - Contract No. CTV- VKT Hoa An Solar Power., JSC; Nguyen Thi Thu
9 CTV-VKT/02/2020 November 20, 2020 250.000.000 0 250.000.000
VKT/02/2020 Phuong
VKT Hoa An Solar Power., JSC; Nguyen Thi Thu
10 Minutes of acceptance of completed work March 19, 2021
Phuong
VKT Hoa An Solar Power., JSC; Nguyen Thi Thu
11 Colabrative Contract No. 1503/2020-HĐ/VKT 1503/2020-HĐ/VKT March 15, 2020 200.000.000 200.000.000 200.000.000
Phuong
CONSTRUCTION EXPENSES AND EQUIPMENT
III
EXPENSES
III.1 Construction cost to clear the ground
08/2020/HĐTC/HA VKT Hoa An Solar Power., JSC; Nguyen Minh Sang
1 Construction contract October 8, 2020 363.636.364 36.363.636 400.000.000
LCOM-NMS Trading Construction One Member Co., Ltd
VKT Hoa An Solar Power., JSC; Nguyen Minh Sang
2 Inspection of completed parts October 13, 2020
Trading Construction One Member Co., Ltd
3 Inspection of completed parts 02/KLHT November 5, 2020
4 Finalized quantity value under the contract 363.636.364 36.363.636 400.000.000
5 Contract liquidation record 26/2020/TLHĐ November 6, 2020
Nguyen Minh Sang Trading Construction One Member
6 VAT invoice 00000280 October 16, 2020 90.909.091 9.090.909 100.000.000
Co., Ltd
Nguyen Minh Sang Trading Construction One Member
7 VAT invoice 0000028 November 10, 2020 272.727.273 27.272.727 300.000.000
Co., Ltd
Construction cost of dredging to transport organic waste out of
III.2
the project construction area
VKT Hoa An Solar Power., JSC; Mrs. Le Thi Thu
1 Minutes of agreement on cleaning the ground for the pig farm 1.5ha September 26, 2020 550.000.000 0 550.000.000
Thuy
2 Construction contract 01/2020/HĐTC September, 2020 550.000.000 0 550.000.000 The Investor is responsible for paying taxes and fees
Thuy
3 Inspection of completed parts October 13, 2020
Thuy
Completing 50% of the volume in construction contract
4 Accounting voucher NVK065/2020 October 13, 2020 VKT Hoa An Solar Power., JSC 275.000.000 0 275.000.000
No. 01/2020/HĐTC
Completing 50% of the volume in construction contract
5 Accounting voucher NVK067/2020 October 13, 2020 VKT Hoa An Solar Power., JSC 275.000.000 0 275.000.000
No. 01/2020/HĐTC
6 Accounting voucher NVK040/2020 September 30, 2020 VKT Hoa An Solar Power., JSC 25.000.000 0 25.000.000 Personal income tax of contract No. 01/2020/HĐTC
7 Accounting voucher NVK230/2021 October 31, 2021 VKT Hoa An Solar Power., JSC 36.111.111 0 36.111.111 Personal income tax of contract No. 01/2020/HĐTC
14
Unit: VND
Package: Implement items of fences, guardrails, project name
III.3 plates, measuring and drawing detailed maps of 1/500 scale;
clear the ground of the project
Contractor: Halcom Vietnam Joint Stock Company
01/HĐ/HALCOM- VKT Hoa An Solar Power., JSC, Halcom Vietnam
1 Contract December 25, 2019 3.090.909.091 309.090.909 3.400.000.000
HA Joint Stock Company
VKT Hoa An Solar Power., JSC, Halcom Vietnam
2 Inspection of completed parts (stage 1) June 15, 2020 2.472.727.273 247.272.727 2.720.000.000 Advance value: VND 1,360,000,000
Joint Stock Company
Implement items of fences, guardrails, project name plates,
3 Completed quantity value under the contract (stage 1) 2.472.727.273 247.272.727 2.720.000.000 measuring and drawing detailed maps of 1/500 scale; clear
Joint Stock Company
the ground of the project
4 Inspection for completed parts August 24, 2020 618.181.818 61.818.182 680.000.000
Joint Stock Company
5 Finalized quantity value under the contract August 24, 2020 618.181.818 61.818.182 680.000.000
Joint Stock Company
6 Inspection records 2020
Joint Stock Company
7 Inspection for project completion July 30, 2020
Joint Stock Company
01/TLHĐ/HALCOM VKT Hoa An Solar Power., JSC, Halcom Vietnam
8 Contract liquidation August 31, 2020 3.090.909.091 309.090.909 3.400.000.000
-HA Joint Stock Company
9 VAT invoice 0000548 June 15, 2020 Halcom Vietnam Joint Stock Company 2.472.727.273 247.272.727 2.720.000.000
10 VAT invoice 0000641 August 24, 2020 Halcom Vietnam Joint Stock Company 618.181.818 61.818.182 680.000.000
Package: Ground leveling, temporary road construction for
III.4
serving construction
Contractor: TBD Lao Cai Company
VKT Hoa An Solar Power., JSC; TBD Lao Cai
1 Construction contract 01/2020/VKT-TBD January 16, 2020 36.108.472.727 3.610.847.273 39.719.320.000
Company
TBD Lao Cai Company, Halcom Vietnam Joint Stock
2 Dossiers of acceptance of input materials
Company
TBD Lao Cai Company, Halcom Vietnam Joint Stock
3 Dossiers for quality acceptance of works
Company
4 Inspection for completed parts 01/BB/NTHT June 12, 2020
Company, Halcom Vietnam Joint Stock Company
5 Construction diary
6 As - built drawings
7 Finalized quantity value under the contract June 12, 2020 36.010.909.091 3.601.090.909 39.612.000.000
Company, Halcom Vietnam Joint Stock Company
8 VAT invoice 0000121 June 12, 2020 TBD Lao Cai Company 34.430.909.091 3.443.090.909 37.874.000.000
9 VAT invoice 0000123 August 27, 2020 TBD Lao Cai Company 1.580.000.000 158.000.000 1.738.000.000
VKT Hoa An Solar Power., JSC; TBD Lao Cai Amount paid: VND 37,630,000,000
10 Confirmation of public debt December 31, 2020
Company Amount owed: VND 1,982,000,000
Package: Management and construction of the item "Operator,
Cancelling the bidding package, do not perform this
III.5 leveling, internal roads, drainage and gardens of VKT - Hoa
contract
An Solar Power Plant Project"
Contractor: Gia Tuan Hung Yen Joint Stock Company
VKT Hoa An Solar Power., JSC; Gia Tuan Hung Yen
1 Contract 02/2020/VKT April 3, 2020 86.274.363.000
Joint Stock Company
2 Minutes on recovery of advance payment September 4, 2020
Joint Stock Company
3 Contract liquidation record September 11, 2020 Do not perform this part of the work
Joint Stock Company
Package: Design, procurement of materials and equipment,
III.6 construction and installation of a grid-connected solar power
plant with a capacity of 29MWac
Contractor: IPC Group Joint Stock Company
VKT Hoa An Solar Power., JSC; IPC Group Joint
1 Limited notice to proceed June 12, 2020 5.600.000.000 Proceeding before signing the official contract
Stock Company
Contract for design and procurement of materials and equipment,

03/2020/VKTHA- VKT Hoa An Solar Power., JSC; IPC Group Joint
2 construction and installation of a 29MWac grid-connected solar June 22, 2020 219.376.035.726 21.937.603.573 241.313.639.299 Corresponding value: USD 9,295,595
IPC Stock Company
power plant under Hau Giang Solar Power Plant project
15
Unit: VND
3 Field record
4 Letter of the guarantee for contract performance 11036010063951 July 8, 2020 Maritime Commercial Joint Stock Bank
5 Letter of the guarantee for advance payment 11036010063942 July 8, 2020 Maritime Commercial Joint Stock Bank
VKT Hoa An Solar Power., JSC; IPC Group Joint Adjusting the schedule of payment
6 Contract annex No.01 01 July 20, 2020
Stock Company Additional payment terms
VKT Hoa An Solar Power., JSC; IPC Group Joint Adjusting the schedule of payment
7 Contract annex No.02 02 August 30, 2020
Stock Company Additional payment terms
8 Contract annex No.03 03 October 8, 2020 219.376.042.000 21.937.604.200 241.313.646.200 Adjusting the schedule of payment
Stock Company
9 Contract annex No.04 04 December 8, 2020 Adjusting some completion stages of the project
Stock Company
10 Contract annex No.05 05 January 8, 2021 228.127.218.456 22.812.721.846 250.939.940.302 Additional contract value
Stock Company
Value of the contract 219.376.042.000 21.937.604.200 241.313.646.200
Additional expense for changes of design of the 110kV
Value of VO.01 8.280.176.456 828.017.646 9.108.194.102
transmission line
Value of VO.02 471.000.000 47.100.000 518.100.000 Additional expense for SCADA system
11 Contract Amendment Appendix No. 06 06 228.817.025.746 22.881.702.575 251.698.728.321
Stock Company
Value of VO.01 8.280.176.456 828.017.646 9.108.194.102
transmission line
Value of VO.02 471.000.000 47.100.000 518.100.000 Additional expense for SCADA system
Value of VO.03 689.807.290 68.980.729 758.788.019 Additional expense for import shipping line
12 Minutes on the bonus for exceeding the schedule in the contract 1.818.181.818 181.818.182 2.000.000.000
13 Minutes on the delivery of design documents 2020
Stock Company
Tractebel engineering LTD CO; IPC Group Joint
14 Dossiers of material approval 2020
Stock Company,
15 Dossiers of construction measures 2020
Stock Company,
16 Quality documents of substation part 2020
Stock Company,
17 Quality documents of the transmission line 2020
Stock Company,
18 Quality documents of the solar power plant 2020
Stock Company,
19 Diary construction report of substation part 2020
Stock Company,
20 Diary construction report of the transmission line 2020
Stock Company,
21 Diary construction report of the solar power plant 2020
Stock Company,
22 Dossiers of acceptance of input materials for substation part 2020
Stock Company,
23 Dossiers of acceptance of input materials for the transmission line 2020
Stock Company,
24 Dossiers of acceptance of input materials for the solar power plant 2020
Stock Company,
25 Test result report of DC 6mm zone 1 - 9 cables 2020
Stock Company,
Report on test results of open-circuit voltage test of battery chain Tractebel engineering LTD CO; IPC Group Joint
26 2020
zone 1-9 Stock Company,
27 Report performance test results and IV curves zone 1 – zone 9 January, 2020
Stock Company,
28 Electrical test results, grid connection test report December, 2020
Stock Company,
29 Quality Document - Stage 1 August, 2020
Stock Company
30 Payment documents - Stage 1 August, 2020 8.401.600.000 840.160.000 9.241.760.000
Stock Company
31 VAT invoice 0002198 September 23, 2020 IPC Group Joint Stock Company 8.401.600.000 840.160.000 9.241.760.000 Payment for acceptance of the milestone: MR3
16
Unit: VND
32 Quality Document - Stage 2 September, 2020
Stock Company
33 Payment documents - Stage 2 September, 2020 18.880.000.000 1.888.000.000 20.768.000.000 MR2
Stock Company
34 VAT invoice 2294 September 30, 2020 IPC Group Joint Stock Company 18.880.000.000 1.888.000.000 20.768.000.000 Payment for acceptance of the milestone: MR2
35 Quality Document - Stage 3 September, 2020 MR5
Stock Company
36 Payment documents - Stage 3 September, 2020 7.866.658.800 786.665.880 8.653.324.680 MR5
Stock Company
37 VAT invoice 0002423 October 9, 2020 IPC Group Joint Stock Company 7.866.658.800 786.665.880 8.653.324.680 Payment for acceptance of the milestone: MR5
38 Quality Document - Stage 4 October, 2020 MR8
Stock Company
39 Payment documents - Stage 4 October, 2020 4.871.040.000 487.104.000 5.358.144.000 MR8
Stock Company
40 VAT invoice 0002476 October 13, 2020 IPC Group Joint Stock Company 4.871.040.000 487.104.000 5.358.144.000 Payment for acceptance of the milestone: MR8
41 Quality Document - Stage 5 October, 2020 MR4.1+MR9+MR10+MR12+MR41
Stock Company
42 Payment documents - Stage 5 October, 2020 51.045.225.880 5.104.522.588 56.149.748.468 MR4.1+MR9+MR10+MR12+MR41
Stock Company
Payment for acceptance of the milestones: MR4.1, MR9,
43 VAT invoice 0002556 October 22, 2020 IPC Group Joint Stock Company 51.045.225.880 5.104.522.588 56.149.748.468
MR10, MR12, MR41
44 Quality Document - Stage 6 October, 2020 MR6+MR7+MR11+MR13+MR14+MR15+MR22
Stock Company
45 Payment documents - Stage 6 October, 2020 17.920.832.280 1.792.083.228 19.712.915.508 MR6+MR7+MR11+MR13+MR14+MR15+MR22
Stock Company
Payment for acceptance of the milestones: MR6, MR7,
46 VAT invoice 0002662 November 3, 2020 IPC Group Joint Stock Company 17.920.832.280 1.792.083.228 19.712.915.508
MR11, MR13, MR14, MR15, MR22
47 Quality Document - Stage 7 November, 2020 MR16+MR19+MR27
Stock Company
48 Payment documents - Stage 7 November, 2020 10.339.938.800 1.033.993.880 11.373.932.680 MR16+MR19+MR27
Stock Company
MR27
50 Quality Document - Stage 8 November, 2020 MR18+MR24+MR25+MR29+MR31+MR48
Stock Company
51 Payment documents - Stage 8 November, 2020 24.778.333.840 2.477.833.384 27.256.167.224 MR18+MR24+MR25+MR29+MR31+MR48
Stock Company
MR25, MR29, MR31, MR48
VKT Hoa An Solar Power., JSC; IPC Group Joint MR23+MR30+MR32+MR33+MR34+MR39+MR40+MR4
53 Quality Document - Stage 9 November, 2020
Stock Company 2+MR43+MR51+MR52
VKT Hoa An Solar Power., JSC; IPC Group Joint MR23+MR30+MR32+MR33+MR34+MR39+MR40+MR4
54 Payment documents - Stage 9 November, 2020 26.035.529.440 2.603.552.944 28.639.082.384
Stock Company 2+MR43+MR51+MR52
55 VAT invoice 91 December 7, 2020 IPC Group Joint Stock Company 26.035.529.440 2.603.552.944 28.639.082.384 MR32, MR33, MR34, MR39, MR40, MR42, MR43,
MR51, MR52
56 Quality Document - Stage 10 December, 2020 MR36+MR37+MR38+MR44+MR49+MR53
Stock Company
57 Payment documents - Stage 10 December, 2020 8.369.980.720 836.998.072 9.206.978.792 MR36+MR37+MR38+MR44+MR49+MR53
Stock Company
58 VAT invoice 0003280 December 28, 2020 IPC Group Joint Stock Company 8.369.980.720 836.998.072 9.206.978.792
MR38, MR44, MR44, MR49, MR53
59 Quality Document - Stage 11 December, 2020 MR17+MR28+MR50
Stock Company
60 Payment documents - Stage 11 December, 2020 3.423.581.200 342.358.120 3.765.939.320 MR17+MR28+MR50
Stock Company
61 VAT invoice December, 2020 IPC Group Joint Stock Company 3.423.581.200 342.358.120 3.765.939.320 MR17+MR28+MR50
62 Quality Document - Stage 12 December, 2020 MR4.2+MR20+MR21+MR26+MR35+MR54+MR55
Stock Company
63 Payment documents - Stage 12 December, 2020 20.332.377.040 2.033.237.704 22.365.614.744 MR4.2+MR20+MR21+MR26+MR35+MR54+MR55
Stock Company
64 VAT invoice December, 2020 IPC Group Joint Stock Company 20.332.377.040 2.033.237.704 22.365.614.744 MR4.2+MR20+MR21+MR26+MR35+MR54+MR55
17
Unit: VND
Decision on promulgating Procedures for coordination in operation

65 4105/QĐ-ĐĐMN December 8, 2020 Southern Load Dispatch Centre
of Hau Giang Solar Power Plant and regional power grid
Procedures for coordination in operation of Hau Giang Solar Power VKT Hoa An Solar Power., JSC; Southern Load
66 December, 2020
Plant Dispatch Centre
Decision on promulgating Procedures for coordination in operation

67 4106/QĐ-ĐĐMN December 8, 2020 Southern Load Dispatch Centre
of Hau Giang Solar Power Plant and regional power grid
68 Operation and troubleshooting procedures December, 2020 Southern Load Dispatch Centre
69 Maintenance procedure of the 110kV transmission line VKT Hoa An Solar Power., JSC
70 Maintenance procedure of the 110kV substation VKT Hoa An Solar Power., JSC
Minutes on division of boundaries for operation management and
71 December 11, 2020 Hau Giang EVN; VKT Hoa An Solar Power., JSC
coordination in troubleshooting
EVNSPC; Southern Load Dispatch Centre; VKT Hoa
72 Minutes of checking connection point energizing conditions December 12, 2020
An Solar Power., JSC
FRs/PQ/PMU connection test record of Hau Giang Solar Power Southern Load Dispatch Centre; VKT Hoa An Solar
73 December 14, 2020
Plant Power., JSC; Energy Equipment Joint Stock Company
74 Minutes of end to end acceptance of SCADA system

Minutes of the meeting of the Investor-level electrification
75 December 14, 2020 VKT Hoa An Solar Power., JSC; EVNSPC
acceptance council
76 Document certifying the change of contract value January 13, 2021 Tractebel Engineering Ltd 8.280.176.456 828.017.646 9.108.194.102 Accepting payments to contractors
VKT Hoa An Solar Power., JSC; IPC Group Joint Additional expense for changes of design of the 110kV
77 Report on the change of contract value of EPC contract January 22, 2021 8.280.176.456 828.017.646 9.108.194.102
Stock Company; transmission line (VO.01)
78 Report on the change of contract value of EPC contract January 26, 2021 471.000.000 47.100.000 518.100.000 Additional expense for SCADA system (VO.02)
Stock Company;
79 Document on request for handover and settlement of the project 2002/2021/IPC-HG February 20, 2021 IPC Group Joint Stock Company COD dated December 26, 2021
Working minutes on approval of additional expenses for importing VKT Hoa An Solar Power., JSC; IPC Group Joint
80 April 2, 2021 689.807.290 68.980.729 758.788.019 Additional expense for import shipping line (VO.03)
shipping lines Stock Company
81 Appendix to amend the agreement No. 01 April 8, 2021 Stock Company; Halcom Vietnam Joint Stock
Company
82 Finalized quantity value under the contract 228.817.025.746 22.881.702.575 251.698.728.321
Stock Company
Value of VO.01 8.280.176.456 828.017.646 9.108.194.102
transmission line (VO.01)
Value of VO.02 471.000.000 47.100.000 518.100.000 Additional expense for SCADA system (VO.02)
Additional expense for import shipping line (VO.03) -
Value of VO.03 689.807.290 68.980.729 758.788.019
equipment expense
83 As - built drawings IPC Group Joint Stock Company
Halcom Vietnam Joint Stock Company; IPC Group
84 Diary construction report
Joint Stock Company
85 Certificate of completion of the work February 20, 2021
Stock Company
86 Minutes of existing contents February 20, 2021
Stock Company
87 Inspection for completed parts February 20, 2021
Stock Company
Package: Supply materials and equipment for Hau Giang Solar
III.7
Power Plant
Contractor: GE Grid Solutions, LLC
Material and equipment value: USD 11,180,000.00
VKT-GE-HGSPP- VKT Hoa An Solar Power., JSC; GE Grid Solutions,
1 Contract June 22, 2020 $ 11.180.000,00 Management and installation supervision services: USD
220620 LLC
200,000
VKT Hoa An Solar Power., JSC; GE Grid Solutions,
2 Contract annex (Change Order) January 7, 2021 $ 130.000,00 Additional service fee due to the impact of Covid - 19
LLC
Minutes on the installation of all materials during the construction VKT Hoa An Solar Power., JSC; IPC Group Joint
3
process according to Contract No. VKT-GE-HGSPP-220620 Stock Company; Tractebel Engineering Ltd
4 Factory certificates
5 Invoice
18
Unit: VND
6 Customs clearance sheets
7 Packing lists
Package: Providing installation supervision and equipment
III.8
testing services for Hau Giang Solar Power Plant
Contractor: GE Grid LLC (GE VN)
Contract to provide installation supervision and commissioning VKT Hoa An Solar Power., JSC; GE Grid LLC (GE
1 June 22, 2020 4.654.102.500 465.410.250 5.119.512.750
service of solar power system equipment VN)
2 Payment orders GE Grid LLC (GE VN)
3 Commercial invoice 1509-01 September 15, 2020 GE Grid LLC (GE VN) 465.410.250 46.541.025 511.951.275
4 Commercial invoice 1509-02 September 15, 2020 GE Grid LLC (GE VN) 1.861.641.000 186.164.100 2.047.805.100
5 VAT invoice 00000001 September 15, 2020 GE Grid LLC (GE VN) 465.410.250 46.541.025 511.951.275
6 VAT invoice 00000002 September 15, 2020 GE Grid LLC (GE VN) 1.861.641.000 186.164.100 2.047.805.100
Minutes of changing SCADA-connected devices will be provided
VKT Hoa An Solar Power., JSC; Halcom Vietnam.,
7 by IPC (agreement on deducting the value of IPC purchased 306.158.400 30.615.840 336.774.240 GE VN reduced the contract value. Non- available
JSC
equipment)
III.9 Cost of customs clearance and freight forwarding services
- Price of customs clearance services: VND 2,000,000 per

0903/2021/HĐNT/T VKT Hoa An Solar Power., JSC; Tam Anh Logistics
1 Contract principles March 23, 2021 container or retailed consignment excluding 10% VAT
A-VKTHA Joint Stock Company
- Price of freight forwarding services: Negotiable
VKT Hoa An Solar Power., JSC; Tam Anh Logistics

2 Contract annex 01 April 7, 2021 Additional Price - Contract Payment Method
Joint Stock Company
III.10 Cost of clearing the line corridor
VKT Hoa An Solar Power., JSC; Huy Phuc
01/2020/HĐKT-
1 Contract October 25, 2020 International Development and Investment Joint Stock 550.000.000 55.000.000 605.000.000
VKT-HP
Company
2 Minutes of the handover October 25, 2020 International Development and Investment Joint Stock
Company
3 Finalized quantity value under the contract December 20, 2020 International Development and Investment Joint Stock 550.000.000 55.000.000 605.000.000
Company
4 Inspection of completed part December 20, 2020 International Development and Investment Joint Stock
Company
5 VAT invoice 0000010 December 22, 2020 International Development and Investment Joint Stock 550.000.000 55.000.000 605.000.000
Company
III.11 Generator rental cost
VKT Hoa An Solar Power., JSC; Minh Toan Technical
1 generator rental contract 99041220/MT-VKT December 4, 2020 15.650.000 1.565.000 17.215.000 Generator rental for trial operation
Investment Service Trading Co., Ltd
Minh Toan Technical Investment Service Trading Co.,
2 VAT invoice 0067819 December 17, 2020 2.727.273 272.727 3.000.000
Ltd
3 VAT invoice 0066179 December 11, 2020 2.272.727 227.273 2.500.000
Ltd
4 VAT invoice 0000220 December 17, 2020 17.350.000 1.735.000 19.085.000 Generator rental for trial operation
Ltd
IV PROJECT MANAGEMENT EXPENSES
IV.1 Package: Construction investment consultancy and support
- Contractor: Halcom Vietnam., JSC
Contract on providing consulting and supporting services to invest 02/HĐ/HALCOM- VKT Hoa An Solar Power., JSC; Halcom Vietnam
1 January 2, 2020 8.290.909.091 829.090.909 9.120.000.000
in construction of Hau Giang solar power plant HA Joint Stock Company
01/PLHĐ/HALCOM VKT Hoa An Solar Power., JSC; Halcom Vietnam
2 Contract annex December 14, 2020 7.081.818.182 708.181.818 7.790.000.000
-HA Joint Stock Company
VKT Hoa An Solar Power., JSC; Halcom Vietnam Completing bidding documents, selection of contractors for
3 Inspection for completed parts (stage 1) May 31, 2020 3.316.363.636 331.636.364 3.648.000.000
Joint Stock Company equipment supply and installation
VKT Hoa An Solar Power., JSC; Halcom Vietnam
4 Finalized quantity value under the contract (stage 1) May 31, 2020 3.316.363.636 331.636.364 3.648.000.000
Joint Stock Company
5 VAT invoice 0000536 May 31, 2020 Halcom Vietnam Joint Stock Company 3.316.363.636 331.636.364 3.648.000.000
VKT Hoa An Solar Power., JSC; Halcom Vietnam Selecting and signing contracts with equipment suppliers
6 Inspection for completed parts (stage 2) June 24, 2020 1.243.636.364 124.363.636 1.368.000.000
Joint Stock Company and installation contractors
19
Unit: VND
7 Finalized quantity value under the contract (stage 2) June 24, 2020 1.243.636.364 124.363.636 1.368.000.000
Joint Stock Company
8 VAT invoice 0000576 June 30, 2020 Halcom Vietnam Joint Stock Company 1.243.636.364 124.363.636 1.368.000.000
9 Inspection for completed parts (stage 3) December 16, 2020 1.134.818.182 113.481.818 1.248.300.000
Joint Stock Company
10 Finalized quantity value under the contract (stage 3) December 16, 2020 1.134.818.182 113.481.818 1.248.300.000
Joint Stock Company
11 VAT invoice 0000753 December 16, 2020 Halcom Vietnam Joint Stock Company 1.134.818.182 113.481.818 1.248.300.000
12 Inspection for completed parts (stage 4) January 10, 2021 1.134.818.182 113.481.818 1.248.300.000
Joint Stock Company
VKT Hoa An Solar Power,. JSC; Halcom Vietnam
13 Finalized quantity value under the contract (stage 4) January 10, 2021 1.134.818.182 113.481.818 1.248.300.000
Joint Stock Company
IV.2 General management expenses
Wage excluding personal income tax: VND 1,500,000 per
01/HĐGKQLBV- month
1 Security guard service contract January 15, 2020 VKT Hoa An Solar Power., JSC; Mr. Tran Van Thu
2020/VKT-HA Duration of the contract: from January 18th,2019 to April
18th, 2020
07/SUNMITA- VKT Howa An Solar Power., JSC;
2 Lease July 23, 2020 950.000 95.000 1.045.000 monthly rental price
VKTHOAAN SUNMITA Trading Service Co., Ltd
09/2020/HĐKT/TA VKT Hoa An Solar Power., JSC; Thien An Media
3 Equipment supply contract September 1, 2020 9.600.000 960.000 10.560.000
M- Solution Co., Ltd
03.2020/HĐ VKT Hoa An Solar Power., JSC; Mr. Nguyen Ngoc
4 Logo and Letter Head design service contract July 1, 2020 5.000.000 Including personal income tax
V/VKT-HA Dang Huy
5 The cost of stationery, etc. VKT Hoa An Solar Power., JSC
6 Accounting vouchers VKT Hoa An Solar Power., JSC
7 VAT invoices Providers
V INVESTMENT CONSULTANCY EXPENSES
V.1 Package: Topographical survey for construction drawing design
Van Khoi Thanh., JSC hands over the obligations and

Contractor: 579 Consultancy and Verification of Construction
- benefits of the signed contract to VKT Hoa An Solar
and Environment., JSC
Power., JSC
V.2 Package: Consultant and creating feasibility study report
Contractor: Consulting consortium:
- Power Engineering Consulting Joint Stock Company I and Van Khoi Thanh., JSC hands over the obligations and
- Vinteg., JSC: Solar power plant and Substation; benefits of the signed contract to VKT Hoa An Solar
Southern Power Consulting Engineering Company — EVNSPC Power., JSC
EVNSPC: 110kV transmission line
V.3 Package: Consulting about supervision main construction items
- Contractor: Tractebel Engineering., Ltd

- Unit: USD, excluding VAT, contractor tax, local tax
Contract on providing supervision services for the construction VKT Hoa An Solar Power., JSC; Tractebel - The amount increases by 5% every year
1 August 20, 2020 $ 177.200,00
phase and for trial operation and inspection Engineering Ltd - VKT-Hoa An is responsible for paying all taxes,
obligations and fees.
VKT Hoa An Solar Power., JSC; Tractebel
2 Contract Annex 01 $ 194.150,00 Adjusting supervision expense
Engineering Ltd
3 Invoice TE20-327 October 4, 2020 Tractebel Engineering Ltd $ 17.720,00
4 Invoice TE20-376 October 22, 2020 Tractebel Engineering Ltd $ 53.160,00
5 Invoice TE21-016 January 13, 2021 Tractebel Engineering Ltd $ 53.160,00
6 Invoice TE21-017 January 13, 2021 Tractebel Engineering Ltd $ 5.085,00
7 Invoice TE21-110 April 2, 2021 Tractebel Engineering Ltd $ 33.360,00
8 Tax declaration sheet of the foreign contractor VKT Hoa An Solar Power., JSC 21.641.716 0 21.641.716
Package: Appraising and verifying technical design dossiers of
V.4 Substation item and 110kV transmission line of Hau Giang
Solar Power Plant
Contractor: Vietnam Energy Consultant Investment and
-
Development Joint Stock Company
VKT Hoa An Solar Power., JSC; Vietnam Energy
Contract on Appraising and verifying technical design dossiers of
1 03/2020/VKT-TVTT June 18, 2020 Consultant Investment and Development Joint Stock 163.636.364 16.363.636 180.000.000
Substation and Plant items
Company
20
Unit: VND
Report on appraising and verifying technical design dossiers (Plant Vietnam Energy Consultant Investment and
2 37/CV-BCTT-SL June 22, 2020
and Substation items) Development Joint Stock Company
Vietnam Energy Consultant Investment and
Minute on explanation of appraisal and verification comments Development Joint Stock Company; consortium:
3 June 23, 2020
(Plant and Substation items) Consultancy and Electronic Equipment Joint Stock
Company and S-Power Joint Stock Company
4 Inspection for completed part July 10, 2020 Consultant Investment and Development Joint Stock
Company
5 Finalized quantity value under the contract July 10, 2020 Consultant Investment and Development Joint Stock 163.636.364 16.363.636 180.000.000
Company
6 VAT invoice 0000034 July 10, 2020 163.636.364 16.363.636 180.000.000
Contract on Appraising and verifying technical design dossiers of 04/2020/VKT-
7 July 22, 2020 Consultant Investment and Development Joint Stock 36.363.636 3.636.364 40.000.000
110kV transmission line item HA_VIECODE
Company
Report on appraising and verifying technical design dossiers Vietnam Energy Consultant Investment and
8 45/CV-BCTT-SL July 27, 2020
(110kV transmission line item) Development Joint Stock Company
Minute on explanation of appraisal and verification comments
9 July 27, 2020 Development Joint Stock Company; S-Power Joint
(110kV transmission line item)
Stock Company
11 Inspection for completed parts 01/NTQTKL 2020 Consultant Investment and Development Joint Stock
Company
12 Finalized quantity value under the contract September 1, 2020 Consultant Investment and Development Joint Stock 36.363.636 3.636.364 40.000.000
Company
13 VAT invoice 0000039 September 1, 2020 36.363.636 3.636.364 40.000.000
VI OTHERS EXPENSES
VI.1 Appraisal design expenses
Implementing agency: Hau Giang Province Department of
-
Industry and Trade
1 Payment request 1080/SCT-QLNL June 24, 2020 Hau Giang Province Department of Industry and Trade 146.740.000 0 146.740.000
VI.2 Interest expense

1 Loan contract 0801/2021/HĐVT January 8, 2021 VKT Hoa An Solar Power., JSC; Mr. Phung Ngoc Son 2.000.000.000 - Loan Repayment Period: to March 31st, 2021
10112020/HAL- Vietnam Halcom Joint Stock Company; VKT Hoa An

2 Debt acknowledgment contract November 10, 2020
VKT Solar Power., JSC
Interest on the debt of VND 6,900,000,000 VND from
3 VAT invoice 0000747 November 30, 2020 Halcom Vietnam Joint Stock Company 31.888.889 0 31.888.889
November 10th, 2020 to November 24th, 2020
Interest on the debt of VND 6,900,000,000 VND from
4 VAT invoice 0000764 December 31, 2020 Halcom Vietnam Joint Stock Company 66.899.598 0 66.899.598
November 10th, 2020 to November 24th, 2020
5 Contract liquidation
VI.3 Asset valuation consulting expense
- Consulting fee for asset rights: 0.025%x Asset value
Asset Management Co, LTD - Military Commercial (VAT included)
1 Consultative contract 68/2020/DV-TV August 2020
Joint Stock Bank; VKT Hoa An Solar Power., JSC - Consulting fee for and equipment: VND 33,000,000
(VAT included)
6163/TBTV- Asset Management Co, LTD - Military Commercial
2 Notice of asset value consulting results September 7, 2020 About asset type: asset rights
MBAMC-TĐTS Joint Stock Bank
6164/TBTV- Asset Management Co, LTD - Military Commercial
3 Notice of asset value consulting results September 7, 2020 About asset type: Assets formed in the future
MBAMC-TĐTS Joint Stock Bank
6037/MBAMC- Asset Management Co, LTD - Military Commercial
4 Payment request September 1, 2020
TĐTS Joint Stock Bank
Asset Management Co, LTD - Military Commercial
5 Contract liquidation and inspection record September 7, 2020 182.181.818 18.218.182 200.400.000
Joint Stock Bank; VKT Hoa An Solar Power., JSC
6 Accounting voucher NVK025/2020 September 8, 2020 VKT Hoa An Solar Power., JSC
Asset Management Co, LTD - Military Commercial
7 VAT invoice 000094 September 8, 2020 182.181.818 18.218.182 200.400.000
Joint Stock Bank
21
Unit: VND
VI.4 Bonds issuance consulting expense
Contractor: Military Commercial Joint Stock Bank - Ba Dinh - Service fee = 1.64% * total par value of successfully
a)
branch issued bonds
VKT Hoa An Solar Power., JSC; Military Commercial
1 Consultative contract for corporate finance 845/VKT/MBBĐ-TP 2020 3.280.000.000 328.000.000 3.608.000.000 Bond issuance fee package 200 billion VND
Joint Stock Bank - Ba Dinh branch
Inspection and confirmation the result of financial consultancy for 845.1/BBXNKQCB/ VKT Hoa An Solar Power., JSC; Military Commercial
2 October 13, 2020 3.280.000.000 328.000.000 3.608.000.000 Bond issuance fee package 200 billion VND
the corporation (1st) VKT-MB Joint Stock Bank - Ba Dinh branch
List of bond interest calculation package 200 billion VND with
3 VKT Hoa An Solar Power., JSC 4.904.986.301 - Recording in to Acc. No. 241: VND 4,211,890,411
repayment term: October 09, 2020 - January 09, 2021
Military Commercial Joint Stock Bank - Ba Dinh - Value of consulting fee: VND 3,280,000,000
4 VAT invoice 0511558 October 31, 2020 3.287.945.940 328.794.594 3.616.740.534
branch - Value of VAT consulting part: VND 328,000,000
b) Contractor: MB Stock JSC
34/2020/MSB/IBHN Bond issuance fee package 200 billion; service fee = 0.36%
1 Contract to provide consulting services and bond issuance agency October 7, 2020 VKT Hoa An Solar Power., JSC; MB Stock JSC 720.000.000 0 720.000.000
2-HĐTV * total par value of successfully issued bonds
1210/BBXNKQCB/
2 Inspection and confirmation the result of successful sale (1st) October 12, 2020 VKT Hoa An Solar Power., JSC; MB Stock JSC 720.000.000 0 720.000.000
VKT-MBS
3 VAT invoice 0000906 October 28, 2020 MB Stock JSC 720.000.000 0 720.000.000
VI.5 Risky insurance expense for installation
671/20/HD-
1 Risky insurance contract for installation August 7, 2020 Stock Company; Thang Long MIC Company - Military 402.600.000 40.260.000 442.860.000
KT.1.2/021-KD05
Insurance Joint Stock Company
Thang Long MIC Company - Military Insurance Joint
2 Certificate of fire compulsory Insurance August 7, 2020
Stock Company
Thang Long MIC Company - Military Insurance Joint
3 VAT invoice 0000881 August 7, 2020 112.665.575 11.266.557 123.932.132
Stock Company
VI.6 Expense of organizing the inauguration ceremony of the plant
According to the Regulations at 226/2006/QD-TTg dated

10/10/2006, the maximum budget is 50 million (or 0.04%
21003/HĐDV/NTE- Stock Company;
1 Organizing contract March 7, 2021 366.000.000 36.600.000 402.600.000 of the total estimate); However, this is a source of capital
2021 Nhat Tan Event Organization Single Share - Holder
other than public investment, so it is not limited; This cost
Co., Ltd
is included in the project implementation cost

21003/BBTLNTHĐ Attached is the appendix of the value arising outside the
2 Contract liquidation and inspection record March 25, 2020 Stock Company; Nhat Tan Event Organization Single 396.580.000 39.658.000 436.238.000
DV contract
Share - Holder Co., Ltd
Nhat Tan Event Organization Single Share - Holder
3 VAT invoice 0000021 March 26, 2021 396.580.000 39.658.000 436.238.000
Co., Ltd
VI.7 Expense for auditing consultancy
01-21/HĐKT/UNI-
1 Auditing contract April 15, 2021 Stock Company; Unistars International Auditing 318.181.818 31.818.182 350.000.000
XDCB
Limited Company
VI.8 The cost of connecting to the network
201026-
1 Contract for the leased line 01/VNPTVNP-HGI- October 26, 2020 VKT Hoa An Solar Power., JSC; Hau Giang VNPT 16.000.000 1.600.000 17.600.000
DN/HĐKTR
VI.9 Cost of collaborators
1 Documents for COD - Contract No. 01/CTV-VKT April 23, 2020 VKT Hoa An Solar Power., JSC; Vu Thi Thuy Nhung 30.000.000 0 30.000.000
2 Minutes of acceptance of completed work December 31, 2020 VKT Hoa An Solar Power., JSC; Vu Thi Thuy Nhung
3 Documents for COD - Contract No. CTV-VKT/01/2020 October 15, 2020 VKT Hoa An Solar Power., JSC; Nguyen Thi Loan 120.000.000 0 120.000.000
4 Minutes of acceptance of completed work December 31, 2020 VKT Hoa An Solar Power., JSC; Nguyen Thi Loan
5 Documents for COD - Contract No. CTV-VKT/02/2020 October 20, 2020 VKT Hoa An Solar Power., JSC; Nguyen Hong Yen 110.000.000 0 110.000.000
6 Minutes of acceptance of completed work December 31, 2020 VKT Hoa An Solar Power., JSC; Nguyen Hong Yen
0710/2020/CTV-
7 Documents for COD - Contract No. 0710/2020/CTV-VKT October 7, 2020 VKT Hoa An Solar Power., JSC; Hoang Van Truong 150.000.000 0 150.000.000
VKT
8 Minutes of acceptance of completed work December 23, 2020 VKT Hoa An Solar Power., JSC; Hoang Van Truong
9 Documents for COD - Contract No. CTV-VKT/03/2020 CTV-VKT/03/2020 October 26, 2020 VKT Hoa An Solar Power., JSC; Do Thi Dung 120.000.000 0 120.000.000
10 Minutes of acceptance of completed work December 31, 2020 VKT Hoa An Solar Power., JSC; Do Thi Dung
22
APPENDIX No.02: SUMMARY TABLE OF ESTIMATED VALUE AND SETTLEMENT AND AUDIT
Unit: VND
Finalization Audit Difference
No. Contents Notes
Before tax VAT Before tax VAT Before tax VAT
I Expenses of compensation, support resettlement 69.187.961.693 216.515.817 69.187.961.693 216.515.817 0 0
1 Direct compensation, support resettlement expenses 62.574.107.910 0 62.574.107.910 0 0 0
2 Additional support expenses 1.000.000.000 0 1.000.000.000 0 0 0

3 Expenses for Implemention of compensation, 3.147.694.445 0 3.147.694.445 0 0 0
support, settlement
4 Fees and charges for State budget 301.001.155 0 301.001.155 0 0 0
5 Measurement expenses 402.213.637 40.221.363 402.213.637 40.221.363 0 0
6 Transferred cost from Van Khoi Thanh JSC 1.762.944.546 176.294.454 1.762.944.546 176.294.454 0 0
II Construction and Equipment expenses 544.389.967.344 53.533.518.098 544.389.967.344 53.533.518.098 0 0
1 Construction cost to clear the ground 363.636.364 36.363.636 363.636.364 36.363.636 0 0
2 Construction cost of dredging to transport organic 611.111.111 0 611.111.111 0 0 0
waste out of the project construction area
3 Implement items of fences, guardrails, project name 3.090.909.091 309.090.909 3.090.909.091 309.090.909 0 0
plates, measuring and drawing detailed maps of
1/500 scale; clear the ground of the project
4 Ground leveling, temporary road construction for 36.010.909.091 3.601.090.909 36.010.909.091 3.601.090.909 0 0
serving construction
5 Design, procurement of materials and equipment, 230.635.207.564 23.063.520.757 230.635.207.564 23.063.520.757 0 0
construction and installation of a grid-connected
solar power plant with a capacity of 29MWac
6 Supply materials and equipment for Hau Giang 264.980.090.252 26.026.387.997 264.980.090.252 26.026.387.997 0 0
Solar Power Plant
Foreign currency (USD) 11.310.000,00 11.310.000,00 0,00
Currency exchange 263.236.167.174 0 263.236.167.174 0 0
Profit tax 167.447.222 0 167.447.222 0 0 0
Import tax 1.576.475.856 26.026.387.997 1.576.475.856 26.026.387.997 0 0
7 Installation supervision and equipment testing 4.347.944.100 434.794.410 4.347.944.100 434.794.410 0 0
services for Hau Giang Solar Power Plant
8 Cost of clearing the line corridor 550.000.000 55.000.000 550.000.000 55.000.000 0 0
25
Unit: VND
No. Contents Notes
9 Generator rental cost 22.350.000 2.235.000 22.350.000 2.235.000 0 0
10 Expenses for APC Smart - UPS SRT 2200VA 13.800.000 1.380.000 13.800.000 1.380.000 0 0
11 LC opening fee 493.031.781 0 493.031.781 0 0 0
12 LC late payment fee 3.233.000.000 0 3.233.000.000 0 0 0
13 Shipping, warehousing, customs fees, Document 37.977.990 3.654.480 37.977.990 3.654.480 0 0
fees
III Project management expenses 8.827.217.594 873.653.674 8.827.217.594 873.653.674 0 0
1 Transferred part from Van Khoi Thanh JSC 1.481.837.859 148.183.785 1.481.837.859 148.183.785 0 0
2 Construction investment consultancy and support 7.081.818.182 708.181.818 7.081.818.182 708.181.818 0 0
3 General management expenses 263.561.553 17.288.071 263.561.553 17.288.071 0 0

IV Investment consultancy expenses 12.660.503.955 813.170.072 12.660.503.955 813.170.072 0 0
1 Transferred cost from Van Khoi Thanh JSC 7.703.893.181 770.389.319 7.703.893.181 770.389.319 0 0
2 Consulting about supervision main construction 4.756.610.774 22.780.753 4.756.610.774 22.780.753 0 0
items
Foreign currency (USD) 194.150,00 194.150,00 0,00
Currency exchange 4.507.481.150 4.507.481.150 0 0
Profit tax 249.129.624 22.780.753 249.129.624 22.780.753 0 0
3 Appraising and verifying technical design dossiers 200.000.000 20.000.000 200.000.000 20.000.000 0 0
of Substation item and 110kV transmission line of
Hau Giang Solar Power Plant
Plant, substation 163.636.364 16.363.636 163.636.364 16.363.636 0 0

Transmission line 36.363.636 3.636.364 36.363.636 3.636.364 0 0
IV Others expenses 15.133.093.073 842.521.014 20.133.093.073 842.521.014 0 0
1 Transferred part from Van Khoi Thanh JSC 19.600.921 1.960.093 19.600.921 1.960.093 0 0
2 Interest expense 4.344.454.053 0 4.344.454.053 0 0 0
3 Appraisal design expenses 146.740.000 0 146.740.000 0
4 Asset valuation consulting expense 182.181.818 18.218.182 182.181.818 18.218.182 0 0
26
Unit: VND
No. Contents Notes
5 Bonds issuance consulting expense (Package: 200 4.000.000.000 328.000.000 4.000.000.000 328.000.000 0 0
billion VND)
Finacial consultant 3.280.000.000 328.000.000 3.280.000.000 328.000.000 0 0
Finacial consultant and bond issuance agency 720.000.000 0 720.000.000 0 0 0
6 Bonds issuance consulting expense (package: 250 5.000.000.000 0 5.000.000.000 0 0 0
billion VND)
Finacial consultant 4.100.000.000 410.000.000 4.100.000.000 410.000.000 0 0
Finacial consultant and bond issuance agency 900.000.000 0 900.000.000 0 0 0
7 Risk insurance expense for installation 112.665.575 11.266.557 112.665.575 11.266.557 0 0
8 Expense for auditing consultancy 318.181.818 31.818.182 318.181.818 31.818.182 0 0
9 Cost of collaborators 588.888.888 0 588.888.888 0 0 0
10 Cost of the leased line 16.000.000 1.600.000 16.000.000 1.600.000 0 0
11 Fees for issuance of land use right certificates 7.800.000 0 7.800.000 0 0 0
13 Expense of organizing the inauguration ceremony 396.580.000 39.658.000 396.580.000 39.658.000 0 0

of the plant
V Contingency expenses 0 0 0 0 0 0
Total 650.198.743.659 56.279.378.675 655.198.743.659 56.279.378.675 0 0
Total (Including tax) 706.478.122.334 711.478.122.334 0
27
APPENDIX No. 03: SUMMARY OF COMPENSATION, SUPPORT, SETTLEMENT EXPENSES
Compensation, support, settlement expenses
Unit: VND
Summary of expenses Finalization Audit Difference
No. Content Notes
Before tax VAT Before tax VAT Before tax VAT Before tax VAT
A DIRECT COMPENSATION, 62.574.107.910 0 62.574.107.910 0 62.574.107.910 0 0 0
SUPPORT, SETTLEMENT EXPENSES
I Compensation, support, settlement 54.974.107.910 0 54.974.107.910 0 54.974.107.910 0 0 0

expenses for the solar power plant
II Notional compensation, support, 7.600.000.000 0 7.600.000.000 0 7.600.000.000 0 0 0
settlement expenses for 110kV line
B ADDITIONAL SUPPORT EXPENSES 1.000.000.000 0 1.000.000.000 0 1.000.000.000 0 0 0
C EXPENSES FOR IMPLEMENTION 3.697.694.445 0 3.147.694.445 0 3.147.694.445 0 0 0
OF COMPENSATION, SUPPORT,
SETTLEMENT
I Compensation, support, settlement 1.603.250.000 0 1.053.250.000 0 1.053.250.000 0 0 0 VKT đã chuyển 550.000.000 đ
expenses for the solar power plant
II Notional compensation, support, 1.150.000.000 0 1.150.000.000 0 1.150.000.000 0 0 0
settlement expenses for 110kV line
III Costs of collaborators 944.444.445 0 944.444.445 0 944.444.445 0 0 0
D FEES AND CHARGES FOR STATE 301.001.155 0 301.001.155 0 301.001.155 0 0 0
BUDGET
E MEASUREMENT EXPENSES 402.213.637 40.221.363 402.213.637 40.221.363 402.213.637 40.221.363 0 0
I Locating, planting landmarks, measuring 275.137.273 27.513.727 275.137.273 27.513.727 275.137.273 27.513.727 0 0 Contract No. 23/2019/HĐĐĐ
for land allocation dated December 12, 2019
II Positioning and planting boundary 127.076.364 12.707.636 127.076.364 12.707.636 127.076.364 12.707.636 0 0 Contract No. 10/2020/HĐĐĐ
restoration landmarks (110kV line) dated July 10, 2020
Total (excluding tax) 67.975.017.147 40.221.363 67.425.017.147 40.221.363 67.425.017.147 40.221.363 0 0

Total (including tax)
68.015.238.510 67.465.238.510 67.465.238.510 0
28
APPENDIX 03.1: SUMMARY OF COMPENSATION, SUPPORT, SETTLEMENT EXPENSES
Summary of compensation, support, settlement expenses according to Decisions
Unit: VND
Expenses for
Expenses of Expenses of compensation Expenses of Implemention of Additional
No. Content Expenses of support Expenses for Fees Total Notes
compensation and and support for houses and compensation and compensation, support expenses
job change other supports
support for land buildings support for crops support, settlement
DIRECT COMPENSATION, SUPPORT, SETTLEMENT

A 18.988.667.712 7.495.932.376 8.645.521.200 23.266.884.148 3.129.549.898 0 0 0 61.526.555.334
EXPENSES
Compensation, support, settlement expenses for the solar
I 13.393.073.892 7.362.968.921 8.037.804.200 23.063.650.999 3.116.609.898 0 0 0 54.974.107.910
power plant
Decision No. 5198a/QĐ-UBND dated November 27th, 2018
1 8.845.063.594 1.424.895.847 6.991.802.700 14.038.921.000 1.941.696.000 0 0 0 33.242.379.141
(Phase 01)
Decision No. 5331/QĐ-UBND dated December 07th, 2018 (Phase
2 4.141.905.398 85.383.814 1.042.921.500 7.225.246.000 971.747.598 0 0 0 13.467.204.310
02)
Decision No. 5550/QĐ-UBND dated December 17th, 2018 (Phase
3 26.926.800 1.212.000 560.000 43.932.000 3.133.500 0 0 0 75.764.300
03)
Decision No. 2436/QĐ-UBND dated March 19th, 2020 (additional
4 0 9.750.400 0 5.000.000 0 0 0 0 14.750.400
phase 03)
5 370.066.800 295.674.770 0 619.735.999 0 0 0 0 1.285.477.569
phase 02)
6 9.111.300 645.931.936 0 1.128.316.000 200.032.800 0 0 0 1.983.392.036
phase 01)
7 Decision No. 2538/QĐ-UBND dated April 08th, 2020 (Phase 04) 0 43.268.724 2.520.000 2.500.000 0 0 0 0 48.288.724
Decision No. 3530/QĐ-UBND dated May 13th, 2020 (Cost to
8 0 203.554.877 0 0 0 0 0 0 203.554.877
relocate the line of the chicken farm)
9 Decision No. 7007/QĐ-UBND dated November 28th, 2019 0 4.653.296.553 0 0 0 0 0 0 4.653.296.553
Notional compensation, support, settlement expenses for
II 5.595.593.820 132.963.455 607.717.000 203.233.149 12.940.000 0 0 0 6.552.447.424
110kV line
1 Compensation, support, settlement expenses for Hoa An commune 1.543.574.893 132.963.455 558.821.000 69.769.999 12.940.000 0 0 0 2.318.069.347
Compensation, support, settlement expenses for Long Binh
2 2.567.779.123 0 40.556.500 79.319.500 0 0 0 0 2.687.655.123
commune
Compensation, support, settlement expenses for Vinh Tuong
3 1.484.239.804 0 8.339.500 54.143.650 0 0 0 0 1.546.722.954
commune
Compensation, support, settlement expenses for 100kV
III 2.953.721.012 4.293.625 716.522.500 17.565.000 52.885.000 0 0 0 3.744.987.137
transmission lines
1 Decision No. 350/QĐ-UBND dated February 04th, 2021 1.506.391.512 0 34.154.000 0 0 0 0 0 1.540.545.512
Decision No. 2454/QĐ-UBND dated April 02nd, 2021 Phung
2 937.682.900 4.293.625 478.615.000 0 52.885.000 0 0 0 1.473.476.525
Hiep Distrist
Decision No. 3829/QĐ-UBND dated May 27th, 2021 Phung Hiep

3 509.646.600 0 203.753.500 17.565.000 0 0 0 0 730.965.100
Distrist stage 2
B ADDITIONAL SUPPORT EXPENSES 0 0 0 0 0 0 1.000.000.000 0 1.000.000.000

Minutes of advocacy Ms. Le Thi Thu Thuy, village 8, Hoa An
1 0 0 0 0 0 0 1.000.000.000 0 1.000.000.000
commune, Phung Hiep district, Hau Giang province
EXPENSES FOR IMPLEMENTION OF COMPENSATION,
C 0 0 0 0 0 2.753.250.000 0 0 2.753.250.000
SUPPORT, SETTLEMENT
Contract annex on adjustment of Articles, Clauses in Contract No.

1 0 0 0 0 0 1.603.250.000 0 0 1.603.250.000
29/2018/HĐ-GPMB dated June 29th, 2018
2 Contract No. 47/2020/HĐ-GPMB dated August 08th, 2020 0 0 0 0 0 1.150.000.000 0 0 1.150.000.000

D FEES AND CHARGES FOR STATE BUDGET 0 0 0 0 0 0 0 301.001.155 301.001.155
1 Notice No. 7010/TB-CT dated November 04th, 2020 0 0 0 0 0 0 0 250.713.655 250.713.655
2 Offical letter No. 3641/STC-QLNS dated November 24th, 2020 0 0 0 0 0 0 0 50.287.500 50.287.500
Total 18.988.667.712 7.495.932.376 8.645.521.200 23.266.884.148 3.129.549.898 2.753.250.000 1.000.000.000 301.001.155 65.580.806.489
29
APPENDIX No. 03.2: DETAILS OF COMPENSATION AND SUPPORT EXPENSES
Details of the cost of collaborators to support the Investor in compensation, support and resettlement
Unit: VND
Personal
No. Content Personal Personal Before Notes
Before tax Total Before tax Total income Total
income tax income tax tax
tax
1 Collaborative contract No. 200.000.000 22.222.223 222.222.223 200.000.000 22.222.223 222.222.223 0 0 0
1503/2020-HĐ/VKT
2 Mobilizing people in Hoa An 200.000.000 22.222.222 222.222.222 200.000.000 22.222.222 222.222.222 0 0 0
commune - Contract No. CTV
TV012020
3 Mobilizing people in Vinh Tuong 200.000.000 22.222.222 222.222.222 200.000.000 22.222.222 222.222.222 0 0 0
commune-TX Long Mỹ -
Contract No. CTV TV032020
4 Mobilizing people in Long Binh 250.000.000 27.777.778 277.777.778 250.000.000 27.777.778 277.777.778 0 0 0
commune-Long My Distrist -
Contract No. CTV TV022020
Total 850.000.000 94.444.445 944.444.445 850.000.000 94.444.445 944.444.445 0 0 0
30
APPENDIX No.04: SUMMARY TABLE OF THE VALUE OF COMPLETE WORKS
EPC Contract
Exchange rate: 23,600 VND/USD
Quantities Unit (USD) Equivalent to VND
Notes
No. Content Unit Finaliza Differe Finalization Audit Difference
Audit Finalization Audit
tion nce Before tax VAT Before tax VAT Before tax VAT
A Contract and annexes
1 PV System - Solar Power Plant 112.989.880.800 11.298.988.080 112.989.880.800 11.298.988.080 0 0
1.1 PV System 31.877.042.000 3.187.704.200 31.877.042.000 3.187.704.200 0 0
PV module 440wp (mono perc) MWp 35 35 0 297.178,39 297.178,39 7.013.410.000 701.341.000 7.013.410.000 701.341.000 0 0
Mounting structure including mounting hardware MWp 35 35 0 1.028.898,31 1.028.898,31 24.282.000.000 2.428.200.000 24.282.000.000 2.428.200.000 0 0
Combiner box MWp 35 35 0 6.089,28 6.089,28 143.707.000 14.370.700 143.707.000 14.370.700 0 0
Inverter station Nos 9 9 0 13.728,81 13.728,81 324.000.000 32.400.000 324.000.000 32.400.000 0 0
Meteorological measuring facilities Nos 1 1 0 4.827,33 4.827,33 113.925.000 11.392.500 113.925.000 11.392.500 0 0
1.2 Electrical System 8.372.733.000 837.273.300 8.372.733.000 837.273.300 0 0

LV cable and accessories 1 1 0 11.745,21 11.745,21 277.187.000 27.718.700 277.187.000 27.718.700 0 0
MV cable and accessories 1 1 0 189.195,85 189.195,85 4.465.022.000 446.502.200 4.465.022.000 446.502.200 0 0
Communication cable and accessories 1 1 0 14.503,60 14.503,60 342.285.000 34.228.500 342.285.000 34.228.500 0 0
Control cable and accessories 1 1 0 7.874,75 7.874,75 185.844.000 18.584.400 185.844.000 18.584.400 0 0
Grounding system 1 1 0 112.984,11 112.984,11 2.666.425.000 266.642.500 2.666.425.000 266.642.500 0 0
UPS, battery and charger system 1 1 0 18.473,31 18.473,31 435.970.000 43.597.000 435.970.000 43.597.000 0 0
1.3 Civil and structure 72.740.105.800 7.274.010.580 72.740.105.800 7.274.010.580 0 0
Site preparation, Temporary facilities 1 1 0 55.743,94 55.743,94 1.315.557.000 131.555.700 1.315.557.000 131.555.700 0 0
Mounting foundation 1 1 0 1.359.967,36 1.359.967,36 32.095.229.800 3.209.522.980 32.095.229.800 3.209.522.980 0 0
Installation of PV modules 1 1 0 600.000,00 600.000,00 14.160.000.000 1.416.000.000 14.160.000.000 1.416.000.000 0 0
Mounting structure 1 1 0 195.011,53 195.011,53 4.602.272.000 460.227.200 4.602.272.000 460.227.200 0 0
Water treatment plant 1 1 0 102.118,64 102.118,64 2.410.000.000 241.000.000 2.410.000.000 241.000.000 0 0
MV and LV above and underground cabling, tray and 1 1 0 354.087,12 354.087,12 8.356.456.000 835.645.600 8.356.456.000 835.645.600 0 0
manhole system
Road 1 1 0 173.898,31 173.898,31 4.104.000.000 410.400.000 4.104.000.000 410.400.000 0 0
Inverter foundation (concrete piles & Frame) 1 1 0 81.000,00 81.000,00 1.911.600.000 191.160.000 1.911.600.000 191.160.000 0 0
String combiner box foundation + supports 1 1 0 20.524,58 20.524,58 484.380.000 48.438.000 484.380.000 48.438.000 0 0
Others 1 1 0 139.856,40 139.856,40 3.300.611.000 330.061.100 3.300.611.000 330.061.100 0 0
2 Substation + Transmission line 80.927.841.656 8.092.784.166 80.927.841.656 8.092.784.166 0 0
2.1 40MVA 110kV/22kV Substation 48.068.668.869 4.806.866.887 48.068.668.869 4.806.866.887 0 0
Substation construction 12.500.000.000 1.250.000.000 12.500.000.000 1.250.000.000 0 0
31
Exchange rate: 23,600 VND/USD
Quantities Unit (USD) Equivalent to VND
Notes
No. Content Unit Finaliza Differe Finalization Audit Difference
Audit Finalization Audit
tion nce Before tax VAT Before tax VAT Before tax VAT
Equipment 35.568.668.869 3.556.866.887 35.568.668.869 3.556.866.887 0 0
2.2 Transmission line km 6,82 6,82 0 1.041.483 1.041.482,90 24.578.996.331 2.457.899.633 24.578.996.331 2.457.899.633 0 0
2.3 Generated volume of the 110kV transmission line 1 1 0 8.280.176.456 828.017.646 8.280.176.456 828.017.646 0 0
3 Fence (river side) 1 1 0 109.669,96 109.669,96 2.588.211.000 258.821.100 2.588.211.000 258.821.100 0 0
4 Fire alarm system 1 1 0 158.402,71 158.402,71 3.738.304.000 373.830.400 3.738.304.000 373.830.400 0 0
5 Lighting protection system 1 1 0 39.015,42 39.015,42 920.764.000 92.076.400 920.764.000 92.076.400 0 0
6 Lighting system 1 1 0 96.642,54 96.642,54 2.280.764.000 228.076.400 2.280.764.000 228.076.400 0 0
7 Drainage system 1 1 0 133.474,58 133.474,58 3.150.000.000 315.000.000 3.150.000.000 315.000.000 0 0
8 SCADA system 849.503.000 84.950.300 849.503.000 84.950.300 0 0
According to contract 1 1 0 16.038,26 16.038,26 378.503.000 37.850.300 378.503.000 37.850.300 0 0
Generated volume 471.000.000 47.100.000 471.000.000 47.100.000 0 0
9 CCTV system 1 1 0 19.364,41 19.364,41 457.000.000 45.700.000 457.000.000 45.700.000 0 0
10 Guardhouse (6m2) 1 1 0 3.260,59 3.260,59 76.950.000 7.695.000 76.950.000 7.695.000 0 0
11 Warehouse (80m2) 1 1 0 41.949,15 41.949,15 990.000.000 99.000.000 990.000.000 99.000.000 0 0
12 Incurred costs to carriers 1 1 0 689.807.290 68.980.729 689.807.290 68.980.729 0 0
13 Others expenses 14.208.000.000 1.420.800.000 14.208.000.000 1.420.800.000 0 0
13.1 Additional spare parts 1 1 0 4.576,27 4.576,27 108.000.000 10.800.000 108.000.000 10.800.000 0 0
13.2 Testing and commissioning 1 1 0 171.610,17 171.610,17 4.050.000.000 405.000.000 4.050.000.000 405.000.000 0 0
13.3 Grid connection and commercial generation of solar 1 1 0 95.338,98 95.338,98 2.250.000.000 225.000.000 2.250.000.000 225.000.000 0 0
power plants
13.4 Power grid connection and substation commercial 1 1 0 177.966,10 177.966,10 4.200.000.000 420.000.000 4.200.000.000 420.000.000 0 0
power generation
13.5 Project management 1 1 0 152.542,37 152.542,37 3.600.000.000 360.000.000 3.600.000.000 360.000.000 0 0
14 Plant Design 4.950.000.000 495.000.000 4.950.000.000 495.000.000 0 0
14.1 Solar power system design 1 1 0 152.542,37 152.542,37 3.600.000.000 360.000.000 3.600.000.000 360.000.000 0 0
14.2 Substation design 1 1 0 57.203,39 57.203,39 1.350.000.000 135.000.000 1.350.000.000 135.000.000 0 0
Total (A) 228.817.025.746 22.881.702.575 228.817.025.746 22.881.702.575 0 0

B Contract progress bonus 1.818.181.818 181.818.182 1.818.181.818 181.818.182 0 0
Total 230.635.207.564 23.063.520.757 230.635.207.564 23.063.520.757 0 0
32
APPENDIX 05: SUMMARY TABLE OF DIFFERENCE BETWEEN FINALIZATION AND AUDIT
Part: Equipment supply
Unit: VND; USD
Contract value Finalization Audit Difference
No. Content Notes
Before tax VAT Before tax VAT Before tax VAT Before tax VAT
A Equipment part
1 System equipment
Original price (USD) 11.180.000,00 11.310.000,00 0 11.310.000,00 0 0,00 0,00
Currency exchange 0 263.236.167.174 0 263.236.167.174 0 0 0
2 Profit tax 167.447.222 167.447.222 0 0
3 Import tax 0 1.576.475.856 26.026.387.997 1.576.475.856 26.026.387.997 0 0
B Installation supervision service
Original price (USD) 200.000,00 0,00 0 0,00 0 0 0
Currency exchange 0 4.347.944.100 434.794.410 4.347.944.100 434.794.410 0 0
Total 0 0 269.328.034.352 26.461.182.407 269.328.034.352 26.461.182.407 0 0
Local currency 0 5.924.419.956 26.461.182.407 5.924.419.956 26.461.182.407 0 0
Foreign currency (USD) 11.380.000,00 11.310.000,00 0,00 11.310.000,00 0,00 0,00 0,00
Currency exchange 0 0 263.403.614.396 0 263.403.614.396 0 0 0
33
APPENDIX 05.1: EXCHANGE TABLE OF IMPORTED EQUIPMENT EXPENSES
Unit: USD; VND
Exchange of imported equipment expenses
No. Contractor Explaination Import tax VAT Notes
Total
VND USD Exchange rate Conversion
I GE GRID SOLUTIONS, LLC
a Providing main equipments and marterials
Contract No. VKT-GE-HGSPP-220620 dated June 22, 2020
0 Invoice: 1321921 Advance payment (5% of contract value)
1 Invoice: 1344889 27.017.689.205 0 1.160.553,66 23.280 27.017.689.205 0 2.679.718.401 100% of equipment value
3 Invoice: 1347642 10.741.906.875 0 461.125,00 23.295 10.741.906.875 532.599.375 1.118.458.688 100% of equipment value
4 Invoice: 1347643 2.669.369.857 0 114.589,82 23.295 2.669.369.857 529.404.968 317.642.981 100% of equipment value
8 Invoice: 1354158 11.695.339.110 0 502.593,00 23.270 11.695.339.110 0 1.160.487.237 100% of equipment value
9 Invoice: 1354159 1.760.096.260 0 75.638,00 23.270 1.760.096.260 0 174.648.142 100% of equipment value
12 Invoice: 1362859 361.056.682 0 15.532,66 23.245 361.056.682 0 35.864.912 100% of equipment value
13 Invoice: 1362860 278.700.000 0 12.000,00 23.225 278.700.000 0 27.648.000 100% of equipment value
15 Invoice: LS-GE-HG004 0 0 1.288,35 0 0 7.437.000 3.718.500 FOC
16 Invoice: SIP/20004991 0 0 5.178,00 0 0 4.963.196 31.498.108 FOC
17 Invoice: SIP/20004691 0 0 8.248,50 FOC
18 Invoice: GEGS201107 0 0 1.983,00 0 0 1.686.528 4.737.485 FOC
19 Invoice: GEGA201114 0 0 0,00 0 0 0 0 FOC
20 Invoice: GEGS202102 0 0 12,27 0 0 0 1.257.984 FOC
34
21 Invoice: GEGS201106 0 0 4.282,47 0 0 4.860.447 13.464.794
22 Invoice: The remaining value of the contract
b Additional service fee due to the impact of Covid - 19
1 Invoice: 1397797 3.014.050.000 0 130.000,00 23.185 3.014.050.000 0 0 100% of additional service fee
Total (I) 263.236.167.174 0 11.310.000,00 263.236.167.174 1.576.475.856 26.026.387.997

Including:
Total value of equipment in the contract 263.236.167.174 11.310.000,00 263.236.167.174 1.557.528.685 25.971.711.126
Total value of free equipment (USD) 0 16.710,12 0 14.086.724 41.212.077
Total value of free equipment (GBP) 0 4.282,47 0 4.860.447 13.464.794
35
APPENDIX No. 06: DETAILES OF TRANSFER EXPENSES
Details of Transferred costs from Van Khoi Thanh JSC
Unit: VND
No. Content Notes
I Compensation, support and 1.762.944.546 176.294.454 1.762.944.546 176.294.454 0 0
resettlement expenses
II Project management expenses 1.481.837.859 148.183.785 1.481.837.859 148.183.785 0 0
III Investment consultancy expenses 7.703.893.181 770.389.319 7.703.893.181 770.389.319 0 0
IV Others expenses 19.600.921 1.960.093 19.600.921 1.960.093 0 0
Total 10.968.276.507 1.096.827.651 10.968.276.507 1.096.827.651 0 0
36
APPENDIX No. 07: EXCHANGE TABLE OF CONSULTANCY EXPENSES
Unit: USD; VND
Exchange of Consulting expenses
Explaination
No. Contractor Profit tax VAT Note
Total Exchange
VND USD Conversion
rate
I Tractebel Engineering Co., Ltd

Package: Consulting about supervision main
construction items
Contract No.
1 Invoice: TE20-327 0 17.720,00 23.290 412.698.800 21.641.716 22.780.753 10% of value of the contract
2 Invoice: TE20-376 0 53.160,00 23.265 1.236.767.400 30% of value of the contract
3 Invoice: TE21-016 0 53.160,00 25.403 1.350.410.325 30% of value of the contract
4 Invoice: TE21-017 0 5.085,00 21.503 109.344.880 227.487.908
NVK140/2021: Accrued
5 Invoice: TE21-110 0 33.360,00 21.503 717.354.019
Expenses
6 Invoice: The remaining value of the contract 0 31.665,00 21.503 680.905.726
Total (1) 4.507.481.150 0 194.150,00 4.507.481.150 249.129.624 22.780.753
37
APPENDIX No. 08: ASSET ALLOCATION TABLE
Unit: VND
Performance value Allocation to asset categories
Project Project Total
No. Contents Compensation IPC Other contractors Equipment Consultion Other cost Compensation IPC Other contractors Equipment Consultion Other cost
mangement mangement
1 Land use rights 106.173.618.259 106.173.618.259
2 Battery System - Solar Power Plant 106.475.880.800 273.128.194.123 118.074.714.633 1.582.404.581 119.657.119.214 273.128.194.123 4.519.133.091 6.481.600.998 7.747.453.934 411.533.501.360
3 110kV voltage booster - Equipment system 35.568.668.869 39.443.302.981 528.608.208 39.971.911.189 1.509.633.424 2.165.203.217 2.588.066.156 46.234.813.986
4 110kV transmission line 32.859.172.787 550.000.000 36.438.650.902 1.038.340.694 37.476.991.596 1.394.634.860 2.000.265.652 2.390.916.380 43.262.808.487
5 110kV Station House 12.500.000.000 13.861.673.854 185.770.309 14.047.444.162 530.534.833 760.923.618 909.531.562 16.248.434.176
6 Fire alarm system 3.738.304.000 4.145.532.065 55.557.271 4.201.089.336 158.664.039 227.565.104 272.008.438 4.859.326.918
7 Anti-lightning system 920.764.000 1.021.066.421 13.684.049 1.034.750.470 39.079.790 56.050.486 66.997.114 1.196.877.860
8 Lighting systems 2.280.764.000 2.529.216.536 33.895.859 2.563.112.395 96.801.980 138.838.976 165.954.147 2.964.707.498
9 3.150.000.000 3.493.141.811 46.814.118 3.539.955.929 133.694.778 191.752.752 229.201.954 4.094.605.412

Drainage system
10 CCTV system 457.000.000 506.782.796 6.791.762 513.574.559 19.396.353 27.819.367 33.252.474 594.042.753
11 SCADA system 849.503.000 942.042.682 12.624.995 954.667.677 36.055.275 51.712.552 61.811.983 1.104.247.486
12 Internal roads 4.104.000.000 4.551.064.760 60.992.108 4.612.056.867 174.185.196 249.826.442 298.617.402 5.334.685.909
13 Fences 2.588.211.000 2.870.154.940 38.465.021 2.908.619.960 109.850.887 157.554.470 188.324.767 3.364.350.085
14 Water treatment factory 2.410.000.000 2.672.530.719 35.816.516 2.708.347.234 102.287.116 146.706.074 175.357.685 3.132.698.109
15 Home guard(6m2) 76.950.000 85.332.464 1.143.602 86.476.066 3.265.972 4.684.246 5.599.076 100.025.361
16 Allocation costs 22.655.989.108 3.090.909.091 8.827.217.594 12.660.503.955 15.133.093.073
Total 106.173.618.259 230.635.207.564 3.640.909.091 273.128.194.123 8.827.217.594 12.660.503.955 15.133.093.073 230.635.207.564 3.640.909.091 234.276.116.655 273.128.194.123 8.827.217.594 12.660.503.955 15.133.093.073 650.198.743.659
38
APPENDIX No. 09: PAYMENT SITUATIONS AND LIABILITIES OF THE PROJECT
By the time of closing the settlement report (as of June 15, 2021)
Unit: VND
Debts up to the closing date for
Debts payable according to the preparation of the audited
Name of implementing Finalization Value accepted by A-B for payment under audit
No. Content of work settlement settlement report
unit
To pay debt Receivable To pay debt Receivable
Total Before tax VAT Total Before tax VAT
Cộng: 706.478.122.334 650.198.743.659 56.279.378.675 706.478.122.334 650.198.743.659 56.279.378.675 295.394.953.932 0 295.394.953.932 0
Hau Giang Province
Cost of compensation and
1 Land Fund 64.777.357.910 64.777.357.910 0 64.777.357.910 64.777.357.910 0 1.073.250.000 0 1.073.250.000 0
resettlement support
Development Center
Costs of collaborators in
2 Collaborators persuasion for compensation 1.380.000.000 1.380.000.000 0 1.380.000.000 1.380.000.000 0 0 0 0 0
and site clearance
Import Tax, Persional income

3 State budget tax, Corporate Income Tax 28.256.665.896 2.207.497.146 26.049.168.750 28.256.665.896 2.207.497.146 26.049.168.750 467.157.352 0 467.157.352 0
and VAT
Extra support for relocation

of pigs and farms;
Construction cost of dredging
4 Le Thi Thu Thuy 1.550.000.000 1.550.000.000 0 1.550.000.000 1.550.000.000 0 0 0 0 0
to transport organic waste out
of the project construction
area
Tax Department of Hau

5 Land registration fee 250.713.655 250.713.655 0 250.713.655 250.713.655 0 0 0 0 0
Giang Province
Department of Finance - Payment for the protection of

6 50.287.500 50.287.500 0 50.287.500 50.287.500 0 0 0 0 0
Hau Giang Province rice land
Locating, planting landmarks,

Technical Center for
measuring for land
Natural Resources and
7 allocation; Locating and 442.435.000 402.213.637 40.221.363 442.435.000 402.213.637 40.221.363 96.194.000 0 96.194.000 0
Environment of Hau
planting boundary restoration
Giang Province
landmarks (110kV line)
Transferred part from Van

8 Van Khoi Thanh JSC 12.065.104.158 10.968.276.507 1.096.827.651 12.065.104.158 10.968.276.507 1.096.827.651 0 0 0 0
Khoi Thanh JSC
Nguyen Minh Sang

Construction cost to clear the
9 Trading Construction 400.000.000 363.636.364 36.363.636 400.000.000 363.636.364 36.363.636 0 0 0 0
ground
One Member Co., Ltd
39
Unit: VND
unit
Implement items of fences,
guardrails, project name
plates, measuring and
Halcom Vietnam Joint drawing detailed maps of
10 11.322.563.642 10.305.290.915 1.017.272.727 11.322.563.642 10.305.290.915 1.017.272.727 277.400.000 0 277.400.000 0
Stock Company 1/500 scale; clear the ground
of the project
Construction investment
consultancy and support
Ground leveling, temporary
TBD Lao Cai Joint
11 road construction for serving 39.612.000.000 36.010.909.091 3.601.090.909 39.612.000.000 36.010.909.091 3.601.090.909 1.182.000.000 0 1.182.000.000 0
Stock Company
construction
Design, procurement of
materials and equipment,
IPC Group Joint Stock construction and installation
12 253.698.728.321 230.635.207.564 23.063.520.757 253.698.728.321 230.635.207.564 23.063.520.757 26.929.360.921 0 26.929.360.921 0
Company of a grid-connected solar
power plant with a capacity
of 29MWac
Supply materials and
13 GE Grid Solutions, LLC equipment for Hau Giang 263.236.167.174 263.236.167.174 0 263.236.167.174 263.236.167.174 0 250.233.827.174 0 250.233.827.174 0
Solar Power Plant
Providing installation
supervision and equipment
14 GE Grid LLC (GE VN) 4.782.738.510 4.347.944.100 434.794.410 4.782.738.510 4.347.944.100 434.794.410 2.222.982.135 0 2.222.982.135 0
testing services for Hau
Giang Solar Power Plant
Huy Phuc International
Cost of clearing the line
15 Development and 605.000.000 550.000.000 55.000.000 605.000.000 550.000.000 55.000.000 0 0 0 0
corridor
Investment JSC
Minh Toan Technical
16 Investment Service Generator rental cost 24.585.000 22.350.000 2.235.000 24.585.000 22.350.000 2.235.000 0 0 0 0
Trading Co., Ltd
Thien Chien Production,
Expenses for APC Smart -
17 Trade and Service Co., 15.180.000 13.800.000 1.380.000 15.180.000 13.800.000 1.380.000 0 0 0 0
UPS SRT 2200VA
Ltd
LC opening fee; LC late
Ba Dinh Branch - MB payment fee; Bonds issuance
18 16.055.922.192 15.317.922.192 738.000.000 16.055.922.192 15.317.922.192 738.000.000 7.743.000.000 0 7.743.000.000 0
Bank consulting expense (Package:
200 billion VND)
Payment of service fee for
Teamlog International issuing letter of guarantee to
19 1.532.520 1.393.200 139.320 1.532.520 1.393.200 139.320 0 0 0 0
Transport Co., Ltd receive shipment of solar
(Vietnam) connector GE
Shipping, warehousing,
20 Shipping service 40.099.950 36.584.790 3.515.160 40.099.950 36.584.790 3.515.160 0 0 0 0
Customs fees, Document fees
providers
VKT Hoa An Solar General management
21 280.849.624 263.561.553 17.288.071 280.849.624 263.561.553 17.288.071 0 0 0 0
Power., JSC expenses
40
Unit: VND
unit
Tractebel Engineering Consulting about supervision
22 4.507.481.150 4.507.481.150 0 4.507.481.150 4.507.481.150 0 4.094.782.350 0 4.094.782.350 0
Ltd main construction items
Appraising and verifying
Vietnam Energy technical design dossiers of
23 Consultant Investment Substation item and 110kV 220.000.000 200.000.000 20.000.000 220.000.000 200.000.000 20.000.000 0 0 0 0
and Development JSC transmission line of Hau
Department of Industry
24 and Trade - Hau Giang Appraisal design expenses 146.740.000 146.740.000 0 146.740.000 146.740.000 0 0 0 0 0
Province
Asset Management Co,
LTD - Military Asset valuation consulting
25 200.400.000 182.181.818 18.218.182 200.400.000 182.181.818 18.218.182 0 0 0 0
Commercial Joint Stock expense
Bank
Bonds issuance consulting
26 MB Stock JSC expense (Package: 200 1.620.000.000 1.620.000.000 0 1.620.000.000 1.620.000.000 0 900.000.000 0 900.000.000 0
billion VND)
Thang Long MIC
Company - Military Risk insurance expense for
27 123.932.132 112.665.575 11.266.557 123.932.132 112.665.575 11.266.557 0 0 0 0
Insurance Joint Stock installation
Company
Unistars International
Expense for auditing
28 Auditing Limited 350.000.000 318.181.818 31.818.182 350.000.000 318.181.818 31.818.182 175.000.000 0 175.000.000 0
consultancy
Company
VNPT Hau Giang

29 Cost of the leased line 17.600.000 16.000.000 1.600.000 17.600.000 16.000.000 1.600.000 0 0 0 0
Business Center
Nguyen Truong Giang
Fees for issuance of land use
30 (Department of 7.800.000 7.800.000 0 7.800.000 7.800.000 0 0 0 0 0
right certificates
Resources and
Nhat Tan Event Expense of organizing the
31 Organization Single inauguration ceremony of the 436.238.000 396.580.000 39.658.000 436.238.000 396.580.000 39.658.000 0 0 0 0
Share - Holder Co., Ltd plant
Cộng: 706.478.122.334 650.198.743.659 56.279.378.675 706.478.122.334 650.198.743.659 56.279.378.675 295.394.953.932 0 295.394.953.932 0
41
APPENDIX No. 09.1: DETAILED PAYMENT SITUATIONS AND LIABILITIES OF THE PROJECT
By the time of closing the settlement report (as of June 15, 2021)
Unit: VND
Debts up to the closing date for the
Debts payable according to preparation of the audited
unit
A Expenses of compensation, support resettlement 69.404.477.510 69.187.961.693 216.515.817 69.404.477.510 69.187.961.693 216.515.817 1.241.666.222 0 1.241.666.222 0
Hau Giang Province
Cost of compensation and resettlement
Land Fund Development 62.574.107.910 62.574.107.910 0 62.574.107.910 62.574.107.910 0 600.000.000 0 600.000.000 0
support
Center
1
Hau Giang Province
Funding for organizing compensation and
Land Fund Development 2.203.250.000 2.203.250.000 0 2.203.250.000 2.203.250.000 0 473.250.000 0 473.250.000 0
support for resettlement
Center
Costs of collaborators in persuasion for
Collaborators 850.000.000 850.000.000 0 850.000.000 850.000.000 0 0 0 0 0
2 compensation and site clearance
State budget Personal income tax 94.444.445 94.444.445 0 94.444.445 94.444.445 0 72.222.222 0 72.222.222 0
Extra support for relocation of pigs and
3 Le Thi Thu Thuy 1.000.000.000 1.000.000.000 0 1.000.000.000 1.000.000.000 0 0 0 0 0
farms
Tax Department of Hau
4 Land registration fee 250.713.655 250.713.655 0 250.713.655 250.713.655 0 0 0 0 0
Giang Province
Department of Finance -
5 Payment for the protection of rice land 50.287.500 50.287.500 0 50.287.500 50.287.500 0 0 0 0 0
Hau Giang Province
Natural Resources and Locating, planting landmarks, measuring
302.651.000 275.137.273 27.513.727 302.651.000 275.137.273 27.513.727 96.194.000 0 96.194.000 0
Environment of Hau for land allocation
Giang Province
6
Natural Resources and Locating and planting boundary
139.784.000 127.076.364 12.707.636 139.784.000 127.076.364 12.707.636 0 0 0 0
Environment of Hau restoration landmarks (110kV line)
Giang Province
Expenses for measuring and organizing
7 Van Khoi Thanh JSC 1.939.239.000 1.762.944.546 176.294.454 1.939.239.000 1.762.944.546 176.294.454 0 0 0 0
compensation
B Construction and Equipment expenses 597.923.485.442 544.389.967.344 53.533.518.098 597.923.485.442 544.389.967.344 53.533.518.098 283.968.617.452 0 283.968.617.452 0
Nguyen Minh Sang
8 Trading Construction Construction cost to clear the ground 400.000.000 363.636.364 36.363.636 400.000.000 363.636.364 36.363.636 0 0 0 0
One Member Co., Ltd
Construction cost of dredging to transport

Le Thi Thu Thuy organic waste out of the project 550.000.000 550.000.000 0 550.000.000 550.000.000 0 0 0 0 0
9
construction area
State budget Personal income tax of Le Thi Thu Thuy 61.111.111 61.111.111 0 61.111.111 61.111.111 0 0 0 0 0
Implement items of fences, guardrails,
Halcom Vietnam Joint project name plates, measuring and
10 3.400.000.000 3.090.909.091 309.090.909 3.400.000.000 3.090.909.091 309.090.909 0 0 0 0
Stock Company drawing detailed maps of 1/500 scale;
clear the ground of the project
TBD Lao Cai Joint Stock Ground leveling, temporary road
11 39.612.000.000 36.010.909.091 3.601.090.909 39.612.000.000 36.010.909.091 3.601.090.909 1.182.000.000 0 1.182.000.000 0
Company construction for serving construction
42
Unit: VND
unit
Design, procurement of materials and
IPC Group Joint Stock equipment, construction and installation
12 253.698.728.321 230.635.207.564 23.063.520.757 253.698.728.321 230.635.207.564 23.063.520.757 26.929.360.921 0 26.929.360.921 0
Company of a grid-connected solar power plant with
a capacity of 29MWac
Supply materials and equipment for Hau
GE Grid Solutions, LLC 263.236.167.174 263.236.167.174 0 263.236.167.174 263.236.167.174 0 250.233.827.174 0 250.233.827.174 0
13
Import Tax, Corporate Income Tax and
State budget 27.770.311.075 1.743.923.078 26.026.387.997 27.770.311.075 1.743.923.078 26.026.387.997 167.447.222 0 167.447.222 0
VAT
Providing installation supervision and
14 GE Grid LLC (GE VN) equipment testing services for Hau Giang 4.782.738.510 4.347.944.100 434.794.410 4.782.738.510 4.347.944.100 434.794.410 2.222.982.135 0 2.222.982.135 0
Solar Power Plant
Huy Phuc International
15 Development and Cost of clearing the line corridor 605.000.000 550.000.000 55.000.000 605.000.000 550.000.000 55.000.000 0 0 0 0
Investment JSC
Minh Toan Technical
16 Investment Service Generator rental cost 24.585.000 22.350.000 2.235.000 24.585.000 22.350.000 2.235.000 0 0 0 0
Trading Co., Ltd
Thien Chien Production,
Expenses for APC Smart - UPS SRT
17 Trade and Service Co., 15.180.000 13.800.000 1.380.000 15.180.000 13.800.000 1.380.000 0 0 0 0
2200VA
Ltd
Ba Dinh Branch - MB
LC opening fee 493.031.781 493.031.781 0 493.031.781 493.031.781 0 0 0 0 0
Bank
18
Ba Dinh Branch - MB
LC late payment fee 3.233.000.000 3.233.000.000 0 3.233.000.000 3.233.000.000 0 3.233.000.000 0 3.233.000.000 0
Bank
Payment of service fee for issuing letter
Teamlog International
19 of guarantee to receive shipment of solar 1.532.520 1.393.200 139.320 1.532.520 1.393.200 139.320 0 0 0 0
Transport Co., Ltd
connector GE
(Vietnam)
Shipping, warehousing, Customs fees,
20 Shipping service 40.099.950 36.584.790 3.515.160 40.099.950 36.584.790 3.515.160 0 0 0 0
Document fees
providers
C Project management expenses 9.700.871.268 8.827.217.594 873.653.674 9.700.871.268 8.827.217.594 873.653.674 277.400.000 0 277.400.000 0
Transferred part from Van Khoi Thanh
JSC
Halcom Vietnam Joint Construction investment consultancy and
22 7.790.000.000 7.081.818.182 708.181.818 7.790.000.000 7.081.818.182 708.181.818 277.400.000 0 277.400.000 0
Stock Company support
VKT Hoa An Solar
23 General management expenses 280.849.624 263.561.553 17.288.071 280.849.624 263.561.553 17.288.071 0 0 0 0
Power., JSC
D Investment consultancy expenses 13.473.674.027 12.660.503.955 813.170.072 13.473.674.027 12.660.503.955 813.170.072 4.322.270.258 0 4.322.270.258 0
Transferred cost from Van Khoi Thanh
JSC
Tractebel Engineering Consulting about supervision main
4.507.481.150 4.507.481.150 0 4.507.481.150 4.507.481.150 0 4.094.782.350 0 4.094.782.350 0
Ltd construction items
25
Import Tax, Corporate Income Tax and
State budget 271.910.377 249.129.624 22.780.753 271.910.377 249.129.624 22.780.753 227.487.908 0 227.487.908 0
VAT
43
Unit: VND
unit
Appraising and verifying technical design
Vietnam Energy
dossiers of Substation item and 110kV
26 Consultant Investment 220.000.000 200.000.000 20.000.000 220.000.000 200.000.000 20.000.000 0 0 0 0
transmission line of Hau Giang Solar
and Development JSC
Power Plant
E Others expenses 15.975.614.087 15.133.093.073 842.521.014 15.975.614.087 15.133.093.073 842.521.014 5.585.000.000 0 5.585.000.000 0
Transferred part from Van Khoi Thanh
27 Van Khoi Thanh JSC 21.561.014 19.600.921 1.960.093 21.561.014 19.600.921 1.960.093 0 0 0 0
JSC
Halcom Vietnam Joint
28 Interest expense 132.563.642 132.563.642 0 132.563.642 132.563.642 0 0 0 0 0
Stock Company
Ba Dinh Branch - MB
29 Interest expense 4.211.890.411 4.211.890.411 0 4.211.890.411 4.211.890.411 0 0 0 0 0
Bank
Department of Industry
30 and Trade - Hau Giang Appraisal design expenses 146.740.000 146.740.000 0 146.740.000 146.740.000 0 0 0 0 0
Province
Asset Management Co,
LTD - Military
31 Asset valuation consulting expense 200.400.000 182.181.818 18.218.182 200.400.000 182.181.818 18.218.182 0 0 0 0
Commercial Joint Stock
Bank
Ba Dinh Branch - MB Bonds issuance consulting expense
3.608.000.000 3.280.000.000 328.000.000 3.608.000.000 3.280.000.000 328.000.000 0 0 0 0
Bank (Package: 200 billion VND)
32
Ba Dinh Branch - MB Bonds issuance consulting expense
4.510.000.000 4.100.000.000 410.000.000 4.510.000.000 4.100.000.000 410.000.000 4.510.000.000 0 4.510.000.000 0
Bank (package: 250 billion VND)
Bonds issuance consulting expense
MB Stock JSC 720.000.000 720.000.000 0 720.000.000 720.000.000 0 0 0 0 0
(Package: 200 billion VND)
33
Bonds issuance consulting expense
MB Stock JSC 900.000.000 900.000.000 0 900.000.000 900.000.000 0 900.000.000 0 900.000.000 0
(package: 250 billion VND)
Thang Long MIC
Company - Military
34 Risk insurance expense for installation 123.932.132 112.665.575 11.266.557 123.932.132 112.665.575 11.266.557 0 0 0 0
Insurance Joint Stock
Company
Unistars International
35 Auditing Limited Expense for auditing consultancy 350.000.000 318.181.818 31.818.182 350.000.000 318.181.818 31.818.182 175.000.000 0 175.000.000 0
Company
Collaborators Cost of collaborators 530.000.000 530.000.000 0 530.000.000 530.000.000 0 0 0 0 0
36
State budget Persional icome tax 58.888.888 58.888.888 0 58.888.888 58.888.888 0 0 0 0 0
VNPT Hau Giang
37 Cost of the leased line 17.600.000 16.000.000 1.600.000 17.600.000 16.000.000 1.600.000 0 0 0 0
Business Center
Nguyen Truong Giang
(Department of
Fees for issuance of land use right
38 Resources and 7.800.000 7.800.000 0 7.800.000 7.800.000 0 0 0 0 0
certificates
Enviroment - Hau Giang
Province)
Nhat Tan Event
Expense of organizing the inauguration
39 Organization Single 436.238.000 396.580.000 39.658.000 436.238.000 396.580.000 39.658.000 0 0 0 0
ceremony of the plant
Share - Holder Co., Ltd
Total: 706.478.122.334 650.198.743.659 56.279.378.675 706.478.122.334 650.198.743.659 56.279.378.675 295.394.953.932 0 295.394.953.932 0
44

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INDEPENDENT AUDITOR’S REPORT ON

SETTLEMENT REPORT FOR INVESTMENT

INDEPENDENT AUDITOR’S REPORT ON SETTLEMENT REPORT FOR INVESTMENT COST

A. INVESTOR’S RESPONSIBILITY AND AUDITOR’S RESPONSIBILITY ................................... 1

A.I. Investor’s responsibility: ............................................................................................................... 1

A.II. Auditor’s responsibility: .............................................................................................................. 1

B. AUDIT BASIS AND SCOPE ............................................................................................................. 2

B.I. AUDIT BASIS: ............................................................................................................................. 2

B.II. Final settlement documents of the completed project: ................................................................ 3

C. AUDIT RESULTS .............................................................................................................................. 3

C.I. Project overview:........................................................................................................................... 3

C.II. Settlement documents of investment expenditure ....................................................................... 5

C.III. Legal documents: ........................................................................................................................ 6

C.IV. Capital investment: ..................................................................................................................... 6

C.V. Investment expenditure:............................................................................................................... 6

C.VII. Value of assets handed over ...................................................................................................... 7

C.VIII. Liabilities and outstanding materials and equipment: ............................................................. 8

D.I. Auditor’s opinions......................................................................................................................... 9

D.II. Auditor’s recommendations: None. ............................................................................................. 9

A. INVESTOR’S RESPONSIBILITY AND AUDITOR’S RESPONSIBILITY

A.I. Investor’s responsibility:

A.II. Auditor’s responsibility:

B.I. AUDIT BASIS:

TT Content No. Dated Promulgated by

The appropriate legal documents about

B.II.1. General final settlement documents of the completed project:

(Detailed in Appendix 01)

B.II.2. The scope of audit:

C.I. Project overview:

1. Project: Hau Giang solar power plant.

• The usable area: about 345,000 m2.

• Architectural construction scale: includes the following items:

+ Invest in photovoltaic battery modules.

+ General operator and control.

+ Surface water drainage system and other ancillary items.

8. Total of approved investment cost:

No. Contractor Work content

6. Tractebel Engineering., LTD Consultancy on construction supervision

C.V. Investment expenditure:

1 Long – term assets handed over 650.198.743.659 650.198.743.659 0

1 Land use rights 106.173.618.259 106.173.618.259 0

C.VIII. Liabilities and outstanding materials and equipment:

C.VIII.1 Liabilities (as of June 15th 2021):

D.I. Auditor’s opinions

D.II. Auditor’s recommendations: None.

UNISTARS INTERNATIONAL AUDITING CO., LTD

Nguyen Hoanh Viet Nguyen Tuan Linh Doan Tien Hưng

Document on commenting on connecting Hau Giang Solar Power

579 Consultancy and Verification of Construction and

Consulting consortium: Power Engineering Consulting

Part I: Feasibility study report

Official letter on determining the amount of compensation and

Contract for design and procurement of materials and equipment,

Decision on promulgating Procedures for coordination in operation

Decision on promulgating Procedures for coordination in operation

74 Minutes of end to end acceptance of SCADA system

- Price of customs clearance services: VND 2,000,000 per

VKT Hoa An Solar Power., JSC; Tam Anh Logistics