2.8.1.

Legal documents on price appraisal

- Pursuant to Price Law No. 11/2012/QH13 passed by the National

Assembly of the Socialist Republic of Vietnam on June 20, 2012
- Pursuant to Decree No. 89/2013/ND-CP of the Government dated August
6, 2013 on "Detailed regulations for implementing a number of articles of
the Price Law on Price Appraisal";
- Pursuant to Circular No. 38/2014/TT-BTC dated March 28, 2014 of the
Ministry of Finance guiding a number of articles of Decree No.
89/2013/ND-CP dated August 6, 2013 of the Government on Detailed
regulations on a number of articles sto the Law on Price Appraisal;
- Pursuant to Circular No. 25/2014/TT-BTC dated February 17, 2014 of the
Ministry of Finance regulating methods for determining general prices for
goods and services;
- Pursuant to Cirular No. 158/2014/TT-BTC dated October 27, 2014 of the
Ministry of Finance Promulgating Vietnam price determination standards
No. 01, 02, 03, 04;
- Pursuant to Circular No. 28/2015/TT-BTC dated March 6, 2015 of the
Ministry of Finance promulgating Vietnam price determination standards
No. 05, 06, 07;
- Pursuant to Circular No. 126/2015/TT-BTC, dated August 20, 2015 of the
Ministry of Finance, on the work of promulgating Vietnamese price
determination standards No. 08, 09, 10

4. Value base of asset appraisal

According to the purpose and characteristics of price appraisal, the pricte

appraisal team propose to choose market value and non market value to appraise
price.

Market value is the estimated price