AUTHORITY MATRIX

Review (R) = Xem xét Final Approval (A+) = Chấp thuận Note: During the interim period until our leadership team is formed:
Approval (A) = Duyệt Signature (S) = Ký tài liệu  Steve will be taking the approval role for the front-end related matters plus that of the CAO
POA signature (POA) = Người được Legal Rep. ủy quyền ký  Phat continues to assume the approval role of the CFO for accounting and finance related matters

Code Task Timeline Doc. Type Internal/ Product/ Sales Ops Head of Mkting/ CMO Tech Corp IT CTO HR Legal Admin CAO ACC/ Finance ERP CFO CEO BOD Legal
External Content Leader Leader Product Branding (Engineer) Tax Rep.
Leader Leader
1. COMPANY MANAGEMENT/QUẢN TRỊ CÔNG TY
1.1 Long-term strategy Yearly Proposal Internal R R R R R A A+
1.2 Annual business plan (strategy, budget) 3 months before FY Proposal Internal R R R R R A A+
1.3 Quarterly business plan 2 weeks before Proposal Internal R R R R A A A+
new quarter

1.4 Organization chart As demand Org chart Internal R R R R A A A+

1.5 Org chart in details and numbers of headcounts As demand Org chart Internal R R R R A R A+
1.6 Appointment/Job Description - C-level (Head of As demand JD Internal R A A A+
Product/Department)

1.7 Appointment/Job Description - below C-level As demand JD Internal R R R R A R A+

1.8 Company key regulations/policy As demand Regulation Internal R R R R R A R R R A A+
1.9 Human resource policy As demand Policy Internal R A A+
1.10 Company processes As demand Processes Internal R R A+
1.11 Accounting Policy As demand Policy Internal R R A+
1.12 Financial Statements Yearly Audited FS External R R A+, POA POA S

2. OPERATIONS/HOẠT ĐỘNG KINH DOANH

2.1 HR
2.1.1 Recruitment, relocation, termination, salary and benefits
(within the budget)

+ Manager and above As demand Proposal/Contract/ Internal R R R R A R A+, POA A+ S

Policy/Letter (for C-level)

+ Below Manager (Staff and freelancer) As demand Proposal/Contract/ Internal R R R A R A R R A R A+,POA A S

Policy/Letter

2.1.2 Labor contract

+ Manager and above As demand Contract External R A R A+, POA A+ S
(for C-level)

+ Below Manager ( Staff and freelancer) As demand Contract External R A, POA A+ S

2.1.3 Commission, incentive, bonus scheme
+ Employees As demand Policy Internal R R R A R A A+
+ External partners As demand Contract/ Appendix External R R R A A+, POA S
2.1.4 Employee benefit (bonus, team building, outing...) policy As demand Policy Internal R R R R A R A A+ A+
(for C-level)

2.1.5 Traveling policy As demand Policy Internal R A R A A+ A+

(for C-level)

2.1.6 Documents submitted to authorities

+ Social insurances As demand Documents External R, POA A+, POA S
+ Labor delaration/Worker Union As demand Documents External R, POA A+, POA S
+ Personal income tax As demand Documents External R, POA A+, POA S
+ Work permit As demand Documents External R, POA R A+, POA S
2.1.7 Other document related to employee
+ Confidentiality agreements / Non-Compete As demand Documents Internal R A, POA A+, POA S
Agreement

+ Annual income confirmation, employee As demand Documents Internal R, POA A+ S

certifications, salary statements, pay slip;

2.1.8 Daily operation issues related to employees below

Manager

+ No compensation As demand Documents Internal R R R R, POA A+ R

+ Have compensation As demand Documents Internal R R R R A,POA R A A+
+ Labour dispute As demand Documents Internal R R R R R A,POA R A A+
2.1.9 Daily operation issues related to employees for Manager
and above

+ No compensation As demand Documents Internal R R R R A R A+, POA A+

(for C-level)

+ Have compensation As demand Documents Internal R R R R A R A A+, POA A+

(for C-level)

+ Labour dispute As demand Documents Internal R R R R R A R A A+, POA A+

(for C-level)
AUTHORITY MATRIX
Review (R) = Xem xét Final Approval (A+) = Chấp thuận Note: During the interim period until our leadership team is formed:
Approval (A) = Duyệt Signature (S) = Ký tài liệu  Steve will be taking the approval role for the front-end related matters plus that of the CAO
POA signature (POA) = Người được Legal Rep. ủy quyền ký  Phat continues to assume the approval role of the CFO for accounting and finance related matters

Code Task Timeline Doc. Type Internal/ Product/ Sales Ops Head of Mkting/ CMO Tech Corp IT CTO HR Legal Admin CAO ACC/ Finance ERP CFO CEO BOD Legal
External Content Leader Leader Product Branding (Engineer) Tax Rep.
Leader Leader
2.2 LEGAL
2.2.1 Contracts, agreements and terminations related to the As demand Contract/ Appendix External A A A R A+_Co-approved (<= A+_Co-approved, POA (<= 500mil VND) A+,POA (500mil VND < x <= 1 bil VND) A+( >1 bil VND) S
OPEX or CAPEX 500mil VND) A_Co-approved ( >500mil VND) A_Co-approved,POA ( >1 bil VND)
A_Co-approved (
>500mil VND)
2.2.2 Acceptance minutes A A A A+, POA (personal A+, POA S
income)
2.2.3 Agreement of investment, M&A, transfer share, As demand MOU/Term External R A R R A A, POA A+ S
cooperation, convertible loan, etc. Sheet/Contract

2.2.4 Premise lease agreements As demand Contract/ Appendix External R A R A, POA A, POA A+ S
2.2.5 Goodwill/intangible assets transferring As demand Contract/ Appendix Internal R A R R A, POA A, POA A+ S
2.2.6 Appointment/ Dismissal / Resignation Decision for As demand MOA/Decision Internal R A A A+
BOD/Legal rep./Shareholders position

2.2.7 Meeting minutes & Resolutions As demand MOA/Resolutions Internal A+

General Meeting of Shareholders

2.2.8 Meeting minutes & Resolutions of Board of Directors As demand MOA/Resolutions Internal A+
2.2.9 Change in the capital structure of the company / As demand MOA/Agreements Internal R A R R A A A+
subsidiary / associate

2.2.10 Company establishment and dissolution As demand MOA/BOD Internal R A R A A A+

acceptance minutes

2.2.11 Business Licence/Registration

+ Trademark & all related activities As demand Documents External R A A+ S
+ E-commerce As demand Documents External R A A+ S
+ Other registrations (DPI, MOIT, etc…) As demand Documents External R A A+ S
2.3 FINANCE & ACCOUNTING
2.3.1 Borrowing/Loan agreements
+ Within Topica Group As demand Contract/ Appendix Internal R A R R A, POA A, POA A+ S
(difference shareholder)

+ External borrowing As demand Contract/ Appendix External R A R R A A, POA A+ S

2.3.2 Consultancy contracts (Audit, tax, finance ...) As demand Contract/ Appendix External A+_Co-approved (<= R R R A+_Co-approved, POA (<= 500mil VND) A+,POA (500mil VND < x <= 1 bil) A+( >1 bil VND) S
500mil VND) A_Co-approved ( >500mil VND) A_Co-approved,POA ( >1 bil VND)
A_Co-approved (
>500mil VND)
2.3.3 Solution for bad debt As demand Proposal Internal R R A A+ (<= 100mil VND) A+ (>100 mil VND)
A (> 100 mil VND)

2.3.4 Write off/up - Cash, receivable, payable, other assets, or As demand Proposal Internal R R A A+ (<= 100mil VND) A+ (>100 mil VND)
other liabilities or extraordinary items A (>100 mil VND)

2.3.5 Financial statements Monthly/ Report Internal R R A, POA A+

Quaterly

2.3.6 Tax reports Internal

+ Tax finalization Yearly Report External R, POA A A+, POA S
+ Periodically tax reports Mthly/ Report External R, POA A A+, POA S
quarterly/yrly

2.3.7 Mandatory payments by law (tax and fees) As demand Payment Request Internal R, POA A A+ S
2.3.8 Compulsory Accounting Documents
+ Receipt / Payment / Delivery Note As demand Document Internal R, POA A+ S
+ Sales invoices As demand Invoice Internal R, POA A+ S
2.3.9 Documentary send to third parties (Tax, Finance, Vendor) As demand Document External R, POA A A+, POA S
(if needed)

2.3.10 Banking transaction

+ Checks As demand Bank document External R A A+ S
+ Payment Order/Credit transfer As demand Bank document External R A A+ S
+ Application for updating account information As demand Bank document External R A A+ A+ (change a/c holder) S
+ Term deposit agreement As demand Bank document External R A A+
2.4 APPROVAL ON PAYMENT REQUEST
2.4.1 Review vs. expense planning (vs. budget) Monthly Internal R R R R R R A A+
2.4.2 Review payment requirement list (vs expense planning) Monthly Internal R R R R R R A A+
2.4.3 Paid via bank As demand Set of documents as Internal A A A R A+_Co-approved A+ <= 100mil VND A+_Co-approved (100mil < x <= 500mil VND) A+,POA (500mil VND < x <= 1 bil VND) A+( >1 bil VND) S
accounting policy (100mil < x <= 500mil R > 100mil VND POA ( <= 500mil VND) A_Co-approved,POA ( >1 bil VND)
VND) A_Co-approved ( > 500mil VND)
A_Co-approved (
AUTHORITY MATRIX
Review (R) = Xem xét Final Approval (A+) = Chấp thuận Note: During the interim period until our leadership team is formed:
Approval (A) = Duyệt Signature (S) = Ký tài liệu  Steve will be taking the approval role for the front-end related matters plus that of the CAO
POA signature (POA) = Người được Legal Rep. ủy quyền ký  Phat continues to assume the approval role of the CFO for accounting and finance related matters

Code Task Timeline Doc. Type Internal/ Product/ Sales Ops Head of Mkting/ CMO Tech Corp IT CTO HR Legal Admin CAO ACC/ Finance ERP CFO CEO BOD Legal
External Content Leader Leader Product Branding (Engineer) Tax Rep.
Leader Leader
2.5 FIXED ASSETS
2.5.1 Proposal of construction, renovation, turnaround
maintenance, repairment, expansion, purchase of fixed
assets (Under approved plans)

+ Purchase/Construct/Renovate/Repair Fixed Assets As demand Proposal Internal A A A R A+_Co-approved (<= R A+_Co-approved (<= 500mil VND) A+ (500mil VND < x <= 1 bil VND) A+( >1 bil VND)
500mil VND) A_Co-approved ( >500mil VND) A_Co-approved ( >1 bil VND)
A_Co-approved (
>500mil VND)
+ Disposal of fixed assets As demand Proposal Internal A A A R A R A+
+ Relocation of fixed assets As demand Proposal Internal A A A R A R A+
2.5.2 Proposal of construction, renovation, turnaround Internal
maintenance, repairment, expansion, purchase of fixed
assets (Not under approved plans)

+ Purchase/Construct/Renovate/Repair Fixed Assets As demand Proposal Internal A A A R A+_Co-approved (<= R R A+_Co-approved (<= 500mil VND) A+ (500mil VND < x <= 1 bil VND) A+( >1 bil VND)
500mil VND) A_Co-approved ( >500mil VND) A_Co-approved ( >1 bil VND)
A_Co-approved (
>500mil VND)
+ Disposal of fixed assets As demand Proposal Internal A A A R A R R A A A+
+ Relocation of fixed assets As demand Proposal Internal A A A R A R R A A A+
2.5.3 Signature on related contracts As demand Contracts External A A A A+_Co-approved (<= A+_Co-approved, POA (<= 500mil VND) A+,POA (500mil VND < x <= 1 bil VND) A+( >1 bil VND) S
500mil VND) A_Co-approved ( >500mil VND) A_Co-approved,POA ( >1 bil VND)
A_Co-approved (
>500mil VND)
2.6 PROCUREMENT
2.6.1 Proposal for new suppliers (name, commercial terms, As demand Proposal Internal A A A R A+_Co-approved (<= R A+_Co-approved (<= 500mil VND) A+ (500mil VND < x <= 1 bil VND) A+( >1 bil VND)
vendor selection) 500mil VND) A_Co-approved ( >500mil VND) A_Co-approved( >1 bil VND)
A_Co-approved (
>500mil VND)
2.6.2 Purchase of goods/service (periodically)
+ Monthly purchase plan or as demand Monthly/as Proposal Internal R A A A R A+_Co-approved (<= R A+_Co-approved (<= 500mil VND) A+ (500mil VND < x <= 1 bil VND) A+( >1 bil VND)
demand 500mil VND) A_Co-approved ( >500mil VND) A_Co-approved( >1 bil VND)
A_Co-approved (
>500mil VND)
+ Purchase contract As demand Contract External R A A A R A+_Co-approved (<= R A+_Co-approved, POA (<= 500mil VND) A+,POA (500mil VND < x <= 1 bil) A+( >1 bil VND) S
500mil VND) A_Co-approved ( >500mil VND) A_Co-approved,POA ( >1 bil VND)
A_Co-approved (
>500mil VND)
+ Order Monthly/as Proposal Internal R A A A R A+_Co-approved (<= R A+_Co-approved(<= 500mil VND) A+ (500mil VND < x <= 1 bil) A+( >1 bil VND)
demand 500mil VND) A_Co-approved ( >500mil VND) A_Co-approved( >1 bil VND)
A_Co-approved (
>500mil VND)
2.6.3 Proposal on choosing providers of health insurance, As demand Proposal Internal R R A A A+ A+
assets insurance, vehicle insurance; of gifts for employees (for C-level)
on holiday; of holiday trip; of stationery

2.7 MARKETING/BRANDING
2.7.1 Marketing/Branding plan Yearly/qtrly Proposal Internal R A R A A A+
2.7.2 Marketing/Branding plan proposal (within budget) Monthly Proposal Internal R A R A A+
2.7.3 Marketing/Branding-related contracts (within budget) As demand Contract Internal R A+_Co-approved (<= 500mil VND) R A+_Co-approved, POA (<= 500mil VND) A+,POA (500mil VND < x <= 1 bil) A+( >1 bil VND) S
A_Co-approved ( >500mil VND) A_Co-approved ( >500mil VND) A_Co-approved,POA ( >1 bil VND)

2.8 OVER-THE-BUDGET of OPEX, CAPEX

2.8.1 Over TOTAL budget As demand Proposal Internal A A A A R A A A+
2.8.2 Over one component of budget but NOT OVER TOTAL As demand Proposal Internal A A A A R A A+
BUDGET

2.9 OTHER TASKS (Under Approved Budget)

2.9.1 Penalty or fine for government authority As demand Payment Request Internal R, POA A A+ S
2.9.2 Government relationship As demand Proposal, Internal A A A R A A+
Payment Request

2.9.3 Donation As demand Proposal, Internal A A R A R R A A+

Payment Request