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MANAGEMENT BOARD OF INDUSTRIAL PARKS OF DONG NAI —————— SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness —————— ADJUSTED INVESTMENT CERTIFICATE No. 123456789 First certification: December 26th 2001 First certification of change: May 22nd 2008 Tenth certification of change: January 2nd 2014 Eleventh certification of change: October 7th 2014 – Pursuant to Corporate Law dated November 29th 2005; – Pursuant to Investment Law dated November 29th 2005; – Pursuant to Corporate Income Tax Law dated June 3rd 2008; – Pursuant to Law on amendment, addition to Articles of Corporate Income Tax Law dated June 19th 2013; – Pursuant to Decree No. 108/2006/ND-CP dated September 22nd 2006 by the Government regulating details and directing enforcement of articles of Investment Law in 2005; – Pursuant to Decree No. 43/2010/ND-CP dated April 15th 2010 by the Government on corporate registration; – Pursuant to Decree No. 87/2010/ND-CP dated August 13th 2010 by the Government regulating details on enforcement of Export Tax, Import Tax Law; – Pursuant to Decree No. 218/2013/ND-CP dated December 26th 2013 by the Government regulating details and directing enforcement of Corporate Income Tax Law; – Pursuant to Decision No. 204/TTg dated April 6th 1995 by the Minister on establishment of Management Board of Industrial Parks of Dong Nai; – Pursuant to Decision No. 1088/2006/ND-CP dated October 19th 2006 by Ministry of Planning and Investment on promulgation of sample documents performing investment procedures in Viet Nam; – Pursuant to Investment Certificate No. 123456789 dated May 22nd 2008; Adjusted Investment Certificate No. 123456789 dated January 2nd 2014 issued to ABC ESTABLISHMENT LIMITED COMPANY by Management Board of Industrial Parks of Dong Nai; – Considering the Application for adjustment to Investment Certificate of ABC ESTABLISHMENT LIMITED COMPANY registered on September 24th 2014, HEAD OF MANAGEMENT BOARD Certifies: ABC ESTABLISHMENT LIMITED COMPANY Represented by: Mr. ABC; General Manager, born on October 13th 1945, Nationality: Chinese (Taiwanese), Passport No. 123456789 issued on September 24th 2001 at Taiwan; Permanent address: No. 359 Chung Shan Road, Section 3 Chang Hua, Taiwan. Adjusts Investment Certificate No. 123456789 dated May 22nd 2008 issued by Management Board of Industrial Parks of Dong Nai with the following content: – Increasing investment capital from USD to USD. – Increasing share capital, equity from USD to USD. – Adjusting and adding business lines, objects to implement the project. – Increasing capacity scale. – Adding up issued Investment Certificate. Article 1: The certification of Investors, Item 4, Item 5 Article 2 (Business registration content), Item 2, Item 4 and Item 7 Article 3 (Investment project content) Investment Certificate No. 123456789 dated May 22nd 2008 (adjusted at Article 1 of Adjusted Investment Certificate No. 123456789 dated January 2nd 2014) issued by Management Board of Industrial Parks of Dong Nai, is now adjusted as follows: Certification of Investors: – ABC CHEMICALS & FIBRE CORPORATION, Establishment License No. 123456789 issued on March 5th 1965 at Taiwan, head office at No. 359 Chung Shan Road, Section 3 Chang Hua, Taiwan. – Represented by: Mr. A; Chairman, born on May 20th 1947, Nationality: Taiwanese, Passport No. 123456789 issued on February 3rd 2010 at Taiwan; Permanent address: No. 359 Chung Shan Road, Section 3, Chang Hua, Taiwan. – ABC PLASTICS CORPORATION, Establishment License No. 123456789 issued on August 22nd 1958 at Taiwan, head office at No. 35-1 Chung Shan 3 Road, Kaoshiung City, Taiwan. – Represented by: Mr. B; Chairman, born on July 14th 1944, Nationality: Taiwanese, Passport No. 123456789 issued on July 27th 2012 at Taiwan; Permanent address: No. 35-1 Chung Shan 3 Road, Kaoshiung City, Taiwan. – ABC TAFFETA CO., LTD.,, Establishment License No. 123456789 issued on April 19th 1973at Taiwan, head office at No. 317, Shiu-Liu Road, Liuchung Li, Touliu City, Yunlin Hsien, Taiwan. – Represented by: Mr. C; Chairman, born on June 5th 1934, Nationality: Taiwanese, Passport No. 123456789 issued on December 4th 2006 at Taiwan; Permanent address: No. 317, Shiu-Liu Road, Liuchung Li, Touliu City, Yunlin Hsien, Taiwan. – ABC FOOD INDUSTRIAL CO., LTD., Establishment License No. 123456789 issued on July 12th 1979 at Taiwan, head office at No. 230, Sec. 3, Roosevelt Road, Taipei City, Taiwan. – Represented by: Mr. D; Chairman, born on July 26th 1938, Nationality: Taiwanese, Passport No. 123456789 issued on July 9th 2010 at Taiwan; Permanent address: No. 230, Sec. 3, Roosevelt Road, Taipei City, Taiwan. Article 2: Business registration content: 4. Business lines: No. Code Business line 1 Producing artificial fibers, polyester beads 2 Spinning, weaving, dyeing, finishing and processing fiber 3 Installing and operating the power plant with a design capacity of 150 MW (including 03 units with a design capacity of 150 MW each unit) to consume electricity and steam and, sell electricity not used up to Viet Nam Electricity Corporation and sell electricity and steam to other enterprises in Nhon Trach III Industrial Zone 4 Building water treatment plant to consume and sell to other enterprises in Nhon Trach III Industrial Zone 5 Leasing land in Nhon Trach III Industrial Park to construct and trade in infrastructure of ABC Establishment Industrial sub-region. 6 Building and leasing warehouses, yards, workshops in ABC Establishment Industrial Zone 7 Investing in residential areas for managers and workers for non-profit purposes, as stipulated by the People’s Committee of Dong Nai Province 8 Producing BOPP films such as ordinary adhesive tape, food printing, heat films, sort vegetables package, matte films, 2 treated sides films, bag films, polishing glue, electroplating films, cigarette coating films, thermal films packing straws, transparent films using polishing tape, films used for laser printing or pearl films, pearl paper,… 9 PVC films producing include: PVC films used in the home, food packing, industrial packing, pallet wrapping films, plastic packaging materials,… 10 Producing nylon of all kinds (nylon, nylon particles …) 11 Building wastewater treatment plant in ABC Establishment Industrial Sub-region 12 Collecting, classifying, storing and transporting hazardous waste in ABC Establishment Industrial Zone 13 Producing PVC plastic fabric 14 Producing PU synthetic leather products 15 Leasing tanks at Phu My port 5. Share capital of the Corporation: 700,000,000 USD (seven hundred million dollars – equivalent to VND converted according to the rate at the time of contributing capital). NO. NAME OF MEMBER ADDRESS EQUITY (USD) RATE (%) 1 ABC CHEMICALS & FIBRE CORPORATION No. 359 Chung Shan Road, Section 3 Chang Hua, Taiwan 2 ABC PLASTICS CORPORATION No. 35-1 Chung Shan 3 Road, Kaoshiung City, Taiwan 3 ABC TAFFETA CO., LTD No. 317, Shiu-Liu Road, Liuchung Li, Touliu City, Yunlin Hsien, Taiwan 4 ABC FOOD INDUSTRIAL CO., LTD No. 230, Sec. 3, Roosevelt Road, Taipei City, Taiwan Article 3: Investment project content: 2. Objects and project scale – Producing artificial fibers, polyester beads with the scale of 343,800 tons/year; – Spinning, weaving, dyeing, finishing and processing fiber with the scale of 75,204 tons/year, of which 27,204 tons/year is without dyeing; – Installing and operating the power plant with a design capacity of 150 MW (including 03 units with a design capacity of 150 MW each unit) to consume electricity and steam and, sell electricity not used up to Viet Nam Electricity Corporation and sell electricity and steam to other enterprises in Nhon Trach III Industrial Zone – Building water treatment plant to consume and sell to other enterprises in Nhon Trach III Industrial Zone – Leasing land in Nhon Trach III Industrial Park to construct and trade in infrastructure of ABC Establishment Industrial sub-region. – Building and leasing warehouses, yards, workshops in ABC Establishment Industrial Zone – Investing in residential areas for managers and workers for non-profit purposes, as stipulated by the People’s Committee of Dong Nai Province – Producing BOPP films such as ordinary adhesive tape, food printing, heat films, sort vegetables package, matte films, 2 treated sides films, bag films, polishing glue, electroplating films, cigarette coating films, thermal films packing straws, transparent films using polishing tape, films used for laser printing or pearl films, pearl paper,…with the scale of 90,000 tons/year; – PVC films producing include: PVC films used in the home, food packing, industrial packing, pallet wrapping films, plastic packaging materials,… with the scale of 9,000 tons/year; – Producing nylon of all kinds (nylon, nylon particles …) with the scale of 46,800 tons/year; – Building wastewater treatment plant in ABC Establishment Industrial Sub-region – Collecting, classifying, storing and transporting hazardous waste in ABC Establishment Industrial Zone – Producing PVC plastic fabric with the scale of 24,000 tons of products/year – Producing PU synthetic leather products with the scale of 2,520 tons/year – Leasing tanks at Phu My port with the revenue of 250,000 USD/year. 4. Total investment capital: a) Total registered investment capital is 1,517,866,000 (one billion, five hundred seventeen million, eight hundred and sixty-six thousand) USD, equivalent to VND converted according to the rate at the time of contributing capital. b) Equity for implementation of the project is 700,000,000 USD (seven hundred million) dollars – equivalent to VND converted according to the rate at the time of contributing capital, of which: + ABC CHEMICALS & FIBRE CORPORATION contributes ) dollars; capital contribution progress: already contributed fully. + ABC PLASTICS CORPORATION contributes ) dollars; capital contribution progress: already contributed fully. + ABC TAFFETA CO., LTD contributes ) dollars; capital contribution progress: already contributed fully + ABC FOOD INDUSTRIAL CO., LTD contributes ) dollars; capital contribution progress: already contributed fully. 7) Tax obligation and preferences for the project: ABC ESTABLISHMENT LIMITED COMPANY has tax obligation and enjoys tax preferences for the project as follows: a) Corporate income tax: a1) General tax rate: – Corporate income tax rate is 28% applicable before December 31st 2008; – Corporate income tax rate is 28% applicable from January 1st 2009 to December 31st 2013; – Corporate income tax rate is 22% applicable from January 1st 2014; a2) Tax preference and obligation: – For the objects of Producing artificial fibers, polyester beads with the scale of 292,430 tons/year; spinning, weaving, dyeing, finishing and processing fiber with the scale of 16,000 tons/year; installing and operating the power plant with a design capacity of 150 MW (including 03 units with a design capacity of 150 MW each unit) to consume electricity and steam and, sell electricity not used up to Viet Nam Electricity Corporation and sell electricity and steam to other enterprises in Nhon Trach III Industrial Zone; building water treatment plant to consume and sell to other enterprises in Nhon Trach III Industrial Zone; leasing land in Nhon Trach III Industrial Park to construct and trade in infrastructure of ABC Establishment Industrial sub-region; investing in residential areas for managers and workers for non-profit purposes, as stipulated by the People’s Committee of Dong Nai Province; producing BOPP films with the scale of 30,000 tons/year: Corporate income tax is applicable in accordance with Decree No. 24/2000/ND-CP dated July 31st 2000 by the Government. – For the income rising due to the increase in investment capital from 482,225,000 USD to 619,350,000 USD; constructing Fabric spinning factory 2, scaling up capacity of producing spinning products from 16,000 tons / year to 32,000 tons / year: Corporate income tax is applicable in accordance with Decree No. 164/2003/ND-CP dated December 22nd 2003 by the Government. For the income rising due to the increase in investment capital from 619,350,000 USD to 1,116,078,000 USD; constructing artificial fabric factory in the stage 2 to scale up capacity of producing artificial fabric products from 292,430 tons/year to 343,800 tons/year; constructing fabric spinning factory in the stage 3 to scale up capacity of producing fabric spinning products from 32,000 tons/year to 48,000 tons/year; constructing BOPP 2 factory to scale up capacity of producing BOPP products from 30,000 tons/year to 60,000 tons/year; producing PVC plastic films with the capacity of 6,000 tons/year; producing nylon of all kinds (nylon fabrics, nylon beads) with the scale of production capacity of 46,800 tons/year; building wastewater treatment plant in ABC Establishment Industrial Sub-region: Corporate income tax is applicable in accordance with Decree No. 24/2007/ND-CP dated February 14th 2007 by the Government. – For the income rising due to the increase in investment capital from USD to USD; Collecting, classifying, storing and transporting hazardous waste in ABC Establishment Industrial Zone; producing PVC plastic fabrics with the scale of capacity of 24,000 tons/year; the income arising from Revenue of Generating unit No.2 with the capacity of 150MW: Corporate income tax is applicable in accordance with Decree No. 124/2008/ND-CP dated December 11th 2008 by the Government. – For the income rising due to the increase in investment capital from USD to USD; Producing PU synthetic leather products 2,520 tons/year; leasing tanks, scaling up capacity of producing BOPP from 60,000 tons/year to 90,000 tons/year and producing PVC products from 6,000 tons/year to 9,000 tons/year; the income arising from Revenue of Generating unit No.3 with the capacity of 150MW; scaling up capacity of spinning, dyeing, finishing and processing fabrics from 48,000 tons/year to 75,204 tons/year. Corporate income tax is applicable in accordance with Decree No. 218/2013/ND-CP dated December 26th 2013 by the Government. b) Export tax, import tax and other taxes in accordance with current provision at the time of annual tax payment. Article 2: This adjusted investment certificate is an integral part of Investment Certificate No. 123456789 dated May 22nd 2008, replacing Adjusted Investment Certificate No. 123456789 dated January 2nd 2014. Other items of Investment Certificate No. 123456789 dated May 22nd 2008 preserve the legal value. Article 3: This adjusted investment certificate is made into 02 (two) originals; one is kept by ABC ESTABLISHMENT LIMITED COMPANY and one is kept by Management Board of Industrial Parks of Dong Nai.