Concealing information:

Between February and April 2006, Cuu Long Pharmaceutical imported 520 kg of
Oseltamivir ingredients from its partner Mambo (Singapore) for $9.1 million. The
company paid USD 5.25 million to Mambo, but still owed USD 3.84 million.

In March 2006, Mr. Hoa (director of Cuu Long Pharmacy) instructed Mr. Ngo Huu
Hieu Nghia to negotiate with Mambo to reduce the amount owed by 3.84 million
USD. However, Mr. Hoa did not report this to the Ministry of Health but asked the
Ministry to provide enough money to pay Mambo.

According to the allegation, Mr. Hoa made 4 fraudulent accounting votes, showing
a reduction in raw material capital and Mambo's liabilities. Mr. Hoa instructed the
chief accountant to carry out this accounting to legally hide the amount of USD
3.84 million. During the trial, Mr. Hoa stated that when Cuu Long Pharmaceutical
offered a discount to Mambo, this partner replied that he would consider it.
However, until he retired in 2015, Mambo did not give an official answer on
whether to pay the money. Therefore, he could not make an official report to the
Ministry of Health.
Mr. Hoa also stated that 2005 was a difficult year for businesses, with bank interest
rates higher than 20%. Cuu Long Pharmaceutical, a small-capital State-Owned
Enterprise, has only borrowed from banks to operate. When Mambo did not
answer, Cuu Long Pharmaceutical had to calculate the amount of USD 3.84
million as a temporary measure to rescue in the crisis. However, this has caused
the company to pay a high level of bank interest. Initially, Kowloon only used a
small portion of this money to pay if requested by the counterpart. But then, when
there was no response from Mambo, the company accounted for the amount in
2006, 2007, and 2008.
Mr. Hoa testified that at one time, Kau Long Pharmaceutical was about to pay
Mambo USD 3.84 million but had a problem and could not be contacted. Since the
company decided to pay this amount, Mr. Hoa reported to the Ministry of Health
that it had paid, even though the reality was not. After three years of successful
concealment, Cuu Long Pharmaceutical needed to deal with the new issue of the
inspection by the Inter-Ministry of Health and Finance Inspection Team, due to the
Deputy Minister's decision Medical Officer Cao Minh Quang found.

During this period, the Inspection Team will review the purchasing, preservation,
and use of Oseltamivir drugs and materials. Since Kowloon Pharmaceutical has yet
to report to the Ministry of Health a reduction of USD 3.84 million and still hides
this debt in the form of debt to Mambo, the General Director of Chemistry needs to
have documents on the debt to submit to the Inspection Team.
Mr. Hoa asked his subordinate to send a letter requesting Mambo to extend his
debt and sent a copy of this letter to the Inspection Team. Three months later, the
inspection team continued to ask Cuu Long Pharmacy "Did Mambo pay off his
debt?". On February 24, 2009, Mr. Hoa signed a document to report to the Ministry
of Health that "he would pay his debt by March 20, 2009 at the latest". However,
instead of reporting the truth and returning the money to the State, the leadership of
Kowloon Pharmacy decided to hide the issue until the end.

Collusion with 3rd party to conduct an unrealistic transaction: According to

the allegation, Mr. Hoa used 3.84 million USD to pay 11 other economic contracts
not directly to each of these partners but through a ZPT financial company,
specializing in foreign currency payment services. The ultimate goal is to get a
certificate of payment of USD 3.84 million. Mr. Hoa took this document and
submitted it to the Ministry of Health, reporting that the money was paid to
Mambo.

Falsifying records: According to the allegation, Mr. Hoa instructed the chief
accountant to prepare 4 accounting vouchers, fraudulent accounting, showing a
reduction in raw material capital and Mambo's liabilities.