- Execution rate: 100:30 (Shareholders are entitled to receive 30  new shares for every 100 shares they own)
- Principle of rounding and handling fractional shares: The number of shares for shareholders will be rounded down to the whole number. The fractional shares will be removed
- Example: On the record date for shareholders to receive dividend-paying shares, Shareholder A who owns 175 shares is entitled to receive 52.5 shares (175 x 30% = 52,5 ). According to the rounding principle, shareholder will receive 52 new shares,  the 0.5 fractional shares will be removed.
- Payment place:
+ The holders whose shares have been deposited will receive dividend at the depository member where they opened depository account.
+ The holders whose shares have not been deposited will receive dividend at the Finance-Accounting department of Petroleum General Distribution Services Joint Stock Company, Address: Room 207, PetroVietnam Building, 1-5 Le Duan Street, Saigon Ward, Ho Chi Minh City, Vietnam. ID cards and passbooks have to be presented. 
Coordination details and procedures for corporate action processing for holders of the above securities between VSDC, the Securities registering institution and depository members are specified in the Guideline on corporate action processing for securities holders at VSDC.
Petroleum General Distribution Services Joint Stock Company  and the parties involved in the process of preparing the dossier, documents of corporate action processin are fully responsible before the law for the legality, accuracy, truthfulness and completeness of the dossier; Institutions and individuals participating in the confirmation of records and documents shall be legally responsible within the scope related to such records and documents as prescribed in Clause 1, Article 11a of the Securities Law No. 54/2019/QH14 dated 26/11/2019, supplemented by Clause 4, Article 1 of Law No. 56/2024/QH15 dated 29/11/2024.