KPMG Statistical Sampling

Client CJ Vina Hung Yen Branch Prepared By Anh Duc I. Planning Purpose of the Test EA of Addition of 242 and 142 Population Addition of 242 and 142 Sampling Unit VND Fieldname to be Sampled AMOUNT Date 11/16/2012 3:31:08 PM

Period-end 31 Oct 2012 W/P reference 3.3.1.00230/2

Net Value of the Field to be Sampled 12,590,883,057.00 Risk of Material Misstatement Low Confidence Level 63% Performance Materiality 3,371,850,000 Expected Misstatement in Population 3,371,849,999 Planned Sample Size 4 Extraction Method RandomizedFixedInterval - High Values in Sample as Significant Items

Gross Value of the Field to be Sampled 12,590,883,057.00 Audit Evidence from Other Substantive Audit Procedures None

Audit Misstatement Posting Threshold 224,790,000 Minimum Sample Size 0 Monetary Amount over which Items are Individually Significant 3,147,720,764.25 Random Number Seed 421,587,534

Book Value of Individually Significant Items 0.00 Book Value of Sampled Population 12,590,883,057.00 Gross Value of the Field to be Sampled 12,590,883,057.00 Alerts:

Number of Individually Significant Items 0 Number of Sampling Units 4 Total Number of Items to be Tested 4

Expected Misstatement was increased from 561,975,000 to 3,371,849,999 as this is the maximum Expected Misstatement that coincides with the calculated sample size leading to an Allowance for Sampling Risk that is less than Performance Materiality.