Vietnam Electricity Corporation SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

No: 2281/EVN-TCKT
Hanoi, 04 May 2022

Regarding : Accounting assets from

non-state budget capital

Attention to:
- Power Companies at the North
- Power Companies at Central of Vietnam
- Power Companies at the South
- Power Company of Hanoi city
- Power Company of Hochiminh city

Pursuant to Resolution No. 192/NQ-HDTV dated April 29, 2022 of the Board of Members of
the Vietnam Electricity Corporation on the contents of the report to the State Capital
Management Committee related to the 2020 financial report of the State Capital Management
Committee,

Regarding to the content of receiving assets from capital sources outside the state budget in
the form of non-returning capital, for the period of waiting the Government's Decree on the
transfer of electrical works as public property to the Vietnam Electricity Corporation to be
issued, the subsidiary units shall carry out the procedures as follows:

- For properties received until 31 December 2020: temporarily keep the accounting
performed in the entity's 2020 financial statements.
- For assets received in year of 2021: accounting for an increase in assets, increase in
liabilities.
- Since 2022, subsidiary units will not receive assets from capital sources outside the state
budget until there is a guiding document from a competent State agency.

Subsidiary units base this document to account in the financial statements of 2021.
In the course of implementation, if there are any problems, the unit will report to the Group
for guidance./

Place of receipt: ON BEHALF OF DIRECTOR

- As above; DEPUTY GENERAL DIRECTOR
- Stored at Document Control, Accounting and
Finance Dept.

Nguyen Xuan Nam