Resolution on the salary expenses of Joint Stock Commercial Banks Construction Vietnam (CB), Global Oil & Gas (GPBank), and OceanBank that have been paid to staff, employees, and workers before the mandatory transfer date.

DECREE

On wages expenses of commercial banks

Joint Stock Company Construction Vietnam,

Commercial joint stock company Petrogas Global Bank and Commercial joint stock company Oceanbank have paid to staff, employees, workers arising

before the mandatory transfer date

MINISTRY OF GOVERNMENT OFFICIALS

Based on Decree on Organization of the Government No. 63/2025/QH15;

Based on Decree on Issuance of Normative Legal Documents No. 64/2025/QH15;

Based on Decree on the Vietnam National Bank No. 46/2010/QH12;

Based on Decree on Credit Institutions No. 47/2010/QH12, amended and supplemented by certain provisions according to Law No. 17/2017/QH14;

In accordance with the proposal of the Governor of the Vietnam National Bank;

The Government issues this Decree on wages expenses of

commercial joint stock company Construction Vietnam

(now known as digital technology joint stock bank Construction Vietnam), commercial joint stock company Petrogas Global Bank

(now known as prosperity era joint stock bank Prosperity Era) and commercial joint stock company Oceanbank (now known as modern Vietnam joint stock bank Modern Vietnam) which have paid to staff, employees, workers arising before the mandatory transfer date. Article 1. Scope of application and applicable subjects 1. Scope of application This Decree stipulates the acceptance of wage expenses (including wages, remuneration, bonuses, and other salary-like payments in accordance with labor law; hereinafter collectively referred to as wage expenses ) incurred before the mandatory transfer date for banks that are being transferred. 2. Applicable subjects a) Banks being transferred, including: Joint Stock Company Construction Vietnam (CB); Joint Stock Company Petrogas Global Bank (GPBank); Joint Stock Company Oceanbank;

b)

The People's Bank of Vietnam and relevant ministries and agencies. Article 2. Wages of the commercial joint stock company Construction Vietnam, commercial joint stock company Petrogas Global Bank and commercial joint stock company Oceanbank have paid to staff, employees, workers arising before the mandatory transfer dateAcceptance of wage expense data, bonuses that CB, GPBank, and OceanBank have paid to their respective staff, employees, and workers prior to the mandatory transfer date, specifically:

For CB: Data according to the audited financial report as of December 31, 2023; Specifically for 2024, with the mandatory transfer date on October 17, 2024 (not yet completed fiscal year 2024), data up to October 17, 2024 according to CB's report in document No. 21/2024/CB-QLNS&ĐT.m dated November 27, 2024 and document No. 02/2025/CB-QLNS&ĐT.m dated January 10, 2025;

For OceanBank: Data according to the audited financial report as of December 31, 2023; Specifically for 2024, with the mandatory transfer date on October 17, 2024 (not yet completed fiscal year 2024), data up to October 17, 2024 according to OceanBank's report in document No. 1540/2025/CV-MBV dated April 1, 2025;For GPBank: Data according to the audited financial report as of December 31, 2024. Specifically for 2025, with the mandatory transfer date on January 17, 2025 (not yet completed fiscal year 2025), data up to January 17, 2025 according to GPBank's report in document No. 190/2025/HĐTV-NHDK2 dated February 10, 2025 and document No. 778/2025/TGĐ-NHDK2+7 dated June 4, 2025.

a)The mandatory transfer recipient banks include: Vietnam Joint Stock Commercial Bank for Foreign Trade (VCB); Military Joint Stock Commercial Bank (MB); Vietnam Prosperity Joint Stock Commercial Bank (VPBank);

b)The State Bank of Vietnam and relevant ministries and agencies.

Article 2. The remuneration of the Joint Stock Commercial Bank for Construction, the Joint Stock Commercial Bank for Oil and Gas, and the Joint Stock Commercial Bank for the Sea, which has been paid to staff, employees, and workers before the mandatory transfer

Accepting the cost data of salaries and bonuses that VCB, GPBank, and OceanBank have paid to their own staff, employees, and workers before the mandatory transfer, specifically:

1.For VCB: Data according to the audited financial report as of December 31, 2023; Specifically for 2024, the mandatory transfer date is October 17, 2024 (not yet at the end of fiscal year 2024), so the data up to October 17, 2024 according to VCB's report in document number 21/2024/CB-QLNS&\&DT.m dated November 27, 2024 and document number 02/2025/CB-QLNS&\&DT.m dated January 10, 2025;

2.For OceanBank: Data according to the audited financial report as of December 31, 2023; Specifically for 2024, the mandatory transfer date is October 17, 2024 (not yet at the end of fiscal year 2024), so the data up to October 17, 2024 according to OceanBank's report in document number 1540/2025/CV-MBV dated April 1, 2025;

3.For GPBank: Data according to the audited financial report as of December 31, 2024. Specifically for 2025, the mandatory transfer date is January 17, 2025 (not yet at the end of fiscal year 2025), so the data up to January 17, 2025 according to GPBank's report in document number 190/2025/HĐTV-NHDK2 dated February 10, 2025 and document number 778/2025/TGĐ-NHDK2+7 dated June 4, 2025.

Article 3. Responsibilities and Implementation

1.The State Bank of Vietnam shall direct the banks CB, GPBank, and OceanBank to complete the procedures, settlement documents, and report the results of implementation to the Prime Minister.

2.The State Bank of Vietnam shall be responsible for the content of the proposed suggestions, recommendations, and data reported in accordance with the provisions of the law.

3.The banks CB, GPBank, and OceanBank shall complete the procedures, settlement documents, and bear responsibility for the data in their reports and financial statements.

Article 4. Enforceability

This resolution shall take effect from the date of issuance.

Article 5. Implementation Responsibility

The Minister, Heads of agencies at the ministerial level, relevant organizations, entities, and individuals shall be responsible for implementing this resolution./.