International payment group assignment

ARTICLE 2: SHIPMENT - Lastest Shipment Date: April 20,2022 - Destination : SAGUNTO PORT, SPAIN - Partial shipment: Allowed - Transshipment: Not Allowed ARTICLE 3: PAYMENT Beneficiary: TO

HOCHIMINH UNIVERSITY OF BANKING FALCUTY OF FINANCE AND BANKING

-000 -

INTERNATIONAL PAYMENT

GROUP ASSIGNMENT

Nguyén Thi Ngoc Diém V6 Hoang Hanh

Lé Thi Thao

Trần Thị Khánh Huyền

Trần Ngọc Thảo My Nguyễn Việt Trinh

Trần Lê Thanh Vy

HO CHI MINH CITY - JUNE 2022

ROLE

Nguyễn Thị Ngọc Diễm : Issuing bank

Trân Thị Khánh Huyền : Advising bamk Tran Ngoc Thao My : Issuing bank

4 Certificate of Origin issued by seller

5 Certificate of Origin Form A

SALES CONTRACT

DATE: January 17", 2022

NO: 2022000117 THE SELLER: TON DONG A CORPORATION

No 5, Street No 5, Song Than | Industrial Park, Binh Duong Province, S.R Vietnam

THE BUYER: GUTSER S.A.U

Address: Pol Ind Sant Francesc, Carrer, 2, 08755 Castellbisbal, Barcelona, Spain

TEL: +34 936 828 565 FAX: +34 936 532 357

ARTICLE 1: DESCRIPTION OF GOOD:

I Commodity: PRIME HOT — DIPPED GALVANZED STEEL COILS (GI)

PRIME HOT — DIPPED GALVANLUME STEEL COILS (GL)

Other tolerances : acc, to EN10143 in general unless directly specified Coil ID: 610 mm

Coil Weight: 20MT -25MT (max 10% of quantity will be 8MT - 19,99MT)

Price terms; CFR FO BARCELONA, SPAIN - Incoterms 2020

Il Origin : Any Substrate

Tl Manutacturer: TON DONG A CORPORATION

IV Packing : Ton Dong A's Export Standard Eye lo side packing

ARTICLE 2: SHIPMENT

- Lastest Shipment Date: April 20,2022

- Destination : SAGUNTO PORT, SPAIN

- Partial shipment: Allowed

- Transshipment: Not Allowed

ARTICLE 3: PAYMENT

Beneficiary: TON DONG A CORPORATION

Account No (USD); 87979779502 at TIEN PHONG COMMERCIAL JOINT SOCK BANK (TPBANK) - BEN THANH BRANCH

Address: 180 Nam Ky Khoi Nghia Street, Ward 6, District 3, Ho Chi Minh City, Vietnam

Swift code: TPBVVNVX

- L/C payment at sight

- L/C shall be issued within OS working days after signing contract by both parties, the Seller has the right to delay delivery or to cancel the contract if the buyer has delayed the opening L/C

- The expiry date of L/C is 21 days ater B/L date at beneficiary's bank in Vietnam

- All banking charges outside of issuing bank will be for beneficiary's account

ARTICLE 4: ARBITRAINTION

In the event of any disputes and differences in opinions arising during implementation of this contract between the parties shall be settled amicably If no settlement could be reached, the case in disputes shall then be submitted for and settled by the Arbitration in accordance with arbitration rules and practices of Singapore Chamber of Commerce in Singapore, The language

of arbitration shall be in English Arbitration fee shall be borne by the losing Party

ARTICLE 5: QUALITY/ QUANITY CLAIM

In case of the quality and/ or quantity/ weight are found by the Buyer not to be conformity with the contract after the arrival of goods at port of destination, the buyer may lodge claim to the Seller with the survey report issued by SGS/BV ot a fainions Inspection Organization which must be agreed upon by both parties The claim must be sent to the Seller within 60 days afer the arrival of goods at the port of destination The claim documents must be made

in English

ARTICLE 6: FORCE MAJEURE

Neither party shall be held tesponsible for the delay or failure of perfoumance obligation

provided tor here-in when such delay or failure is caused by War, Strike, Fire, Flood, Storm, Plague, Heavy Snow, Embargoes, Riots, Civil Commotions, Act of God, Earthquake, Power

Cut Off, and any laws, rule or regulations of any governmental or other conditions beyond its control which cannot be forecasted or provided against

The party wishing to olaim relief by reason ot any said circumstances shall notity the other party in writing and/or email within 48 hours (not counting Saturdays, Sundays or holidays)

ot the intervention and of cessation's and, deliver the original(s) via courier/ and -scanned

file(s) vin email within next 7 days a certificate issued by the Chamber of Commerce at the

place where the accident occumed or by a govemment agency as evidence thereof In the event

of a delny by such Force Majeure exceeds 60 days, ench party shall have the right to cancel this contract, unless otherwise agreed in such case, neither party shall have the right to claim damages caused by this Force Majeure

ARTICLE 7: INSURANCE

Insurance for the contracted goods will be covered by the seller The seller should supply to the buyer all necessary documents/information in time for arranging insurance

ARTICLE 8: RESPONSIBILITY

The seller is responsible for delivering the goods on time with the fight quantity and quality

as stated in this contract

The buyer is responsible for paying on time to the seller as stated in article no 3

ARTICLE 9: COMMON TERMs

The contracst is subject to INCORTERMS 2020, made in English in copies which

having the same value, one of which for each side The contracts shall be valid

from the date both sides sign and stamp In case of dispute to the above terms and

conditions, both sides will mutually reconsider and approve in annexes which

is/are integral parts of the main contract

APPLICATION FOR ISSUANCE OF LETTER OF CREDIT

To: BANCO BILBAO VIZCAYA ARGENTARIA, S.A forBank Use:

SWIFT O Courier 0 Mail

To be advised through any affiliate or correspondent of Wells Fargo Bank

Expiry Date (dd/mm/yy): 04/05/2022

Place of expiry: Vietnam

Applicant

Company Name & Address:

GUTSER S.A.U

Add: Pol Ind Sant Francesc, Carrer, 2,

08755 Castellbisbal, Barcelona, Spain

Beneficiary

Company Name & Address:

TON DONG A CORPORATION

Add: No 5, Street No 5, Song Than | Industrial Park, Binh Duong Province, $.R Vietnam

Currency & Amount:

(U.S Dollars One million four hundred

ffourty - two thousand only

Partial shipment: D Permitted X] Prohibited Transhipment: X Permitted D Prohibited

Payment XO Deferred Payment

[Amount Plus: % Shipment

(Tolerance Minus % Details: Full

Container IL/C Available with (a) by (b) Place of Receipt:

NGOC DIEM ONE MEMBER CO.LTD

Ka) & Advising | Any | 0 Issuing Port of Loading:

Bank Bank Bank TAN CANG HUU PHU PORT, VIETNAM

SAGUNTO PORT, SPAIN

(draft is not required)

[Payment Sight Place of Final Destination: GUTSER S.A.U

Tenor: CF Days after

[Latest date of shipment(dd/mm/yy): 20/04/2022

Shipment period: from 03/03/2022 to 20/04/2022

Oo Multimodal Bills of Lading X Marine Bills of Lading 0 Air Waybills (AWB)

XO Charter Party Bills of Lading L] Cargo Receipts (CR)

No of Documers: Oripinals copies [if not stated, default to BLs (3/3 original

& | NN copy), AWB & CR (1 original & | copy)]

Consignee: | 1] To the order of Issuing Bank 0 To Order/Blank Endorsed

Applicant 0 Others (please specify):

C1 Others (please specify):

XO Delivery Order / Delivery Note:

No of Documen(s: OrIginals copies (if not stated, defaults to 1 original & 1 copy) signed by Applicants representatives (name & passport/ID 0 ) acknowledging receipt of the goods

Mi son J0 S2 Non are attached for verification of the signatures in the document

Content (e.g Names of signatories, Passport number ect):

C1 Insurance Certificate / Policy blank endorsed with claims payabe in Vietnam in the

LIICC Air Risks L] Institute War

Clauses (Cargo) O Institute Strike Clause (Cargo) O

Others:

Insurance to be obtained at a later date

[Attach additional sheets if there is insufficcient space, to be signed by applicant’s

authorised signatories

Bill of Landing

No of Documents: | originals 2 copies

Packing List

No of Documents: | originals 2 copies

Certificate of Origin

No of Documents: | originals 2 copies

No of Documents: | originals 2 copies

Issued by Vietnam Chamber of Industry and Commerce Certifying that the goods are

of origin: Kl Other document (please specify):

Commercial Invoice No of Documents: |

originals 2 copies

XO Other document (please specify):

No of Documens: originals copies

on Stating that:

C1 Others (please specify):

|All documents must be issued in English language

Charges: Reimbursement:

IAI charges outside issuing bank“s country |IThe nominated bank may claim SWIFT

including but not limited to advising, reimbursement (if not ticked, default will be reimbursement and telecommunications fees _ {for issuing bank to honour upon receipt of

are for beneficiary“s account clean documents)

D1 All charges are for Applicant‘s account, L Others (please specify):

except for the following:

IRequest and authorize to Issuing bank to:

XlDebit our Account:

20 05/4.) 0000070707734

Hold lien of our fixed deposit no:

for an amount as cash collateral for this L/C in words: U.S Dollars One million four hundred

fourty - two thousand

We also agree to be bound by Date (dd/mm/yyyy)

the terms and conditions in the 20/02/2022

Standard Terms, General

Trade

(Terms, and the Trade Service DINH THI NGA

IL/C/Back to Back L/C Such and Stamp documentation shall be read

land construed as one document

with this application

S.V

27/ SEQUENCE OF TOTAL

1/1 40A/ FORM OF OPERATIVE DOCUMENTARY CREDIT

IRREVOCABLE AOE/ APPLICABLE RULES

UCP LATEST VERSION 20/ DOCUMENTARY CREDIT NUMBER

29353-01-0009915 31C/ DATE OF ISSUE

220222 31D/ DATE AND PLACE EXPIRY

220504VIETNAM 50/ APPLICANT

GUTSER S.A.U

Address: Pol Ind Sant Francesc, Carrer, 2, 08755 Castellbisbal, Barcelona, Spain

59/ BENEFICIARY —- NAME ADDRESS

TON DONG A CORPORATION

No 5, Street No 5, Song Than 1 Industrial Park, Binh Duong Province, S.R Vietnam

TEL: 0274 373 2575 FAX:02743970420

32B/ CURRENCY CODE, AMOUNT

CURRENCY: USD AMOUNT _ : 1,442,000.00 39A/ PERCENTAGE CREDIT AMT TOLERANCE

10/10 41D/ AVAILABLE WITH BY - NAME ADDRESS

ANY BANK

BY NEGOTIATION

42C/ DRAFT AT

SIGHT 42A/ DRAWEE

BBVAESMMXXX BANCO BILBAO VIZCAYA ARGENTARIA, S.A C/SAUCEDA 28, MADRID, 28050, SPAIN

43P/ PARTIAL SHIPMENTS

ALLOWED 43T/ TRANSSHIPMENT

NOT ALLOWED 44E/ PORT OF LOADING

Tan Cang Huu Phu Port, Vietnam

PRIME HOT — DIPPED GALVANLUME STEEL COILS (GL)

UNIT PRICE 1,160 USD UNIT PRICE 1,105 USD AMOUNT 116,000 USD AMOUNT 1,326,000 USD FOB SAGUNTO PORT, SPAIN

46A/ DOCUMENTS REQUIRED

+SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 6 COPIES INDICATING FOB VALUE, FREIGHT CHARGES, INSURANCE PREMIUM

+FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT OR ENDORSED TO THE ORDER OF BANCO BILBAO VIZCAYA ARGENTARIA MARKED 'FREIGHT PREPAID" NOTIFY THE APPLICANT WITH FULL ADDRESS AND INDICATE THE NUMBER OF THE LETTER OF CREDIT PLUS 3 NON-NEGOTIABLE COPIES +INSURANCE POLICIES OR CERTIFICATES IN DUPLICATE FOR 110 PCT OF INVOICE VALUE BLANK ENDORSED WITH CLAIM PAYABLE IN 30/06/2022 UNITED STATES OF THE LETTER OF CREDIT COVERING:

INSTITUTE CARGO CLAUSES (A) INSTITUTE WAR CLAUSES (CARGO) AND INSTITUTE STRIKE CLAUSES (CARGO) INSTITUTE THEFT, PILFERAGE AND NON- DELIVERY CLAUSES

¢ Packing List

No of Documents: 1 originals 2 copies

¢ Certificate of Origin

No of Documents: 1 originals 2 copies

No of Documents: 1 originals 2 copies

Issued by Vietnam Chamber of Industry and Commerce Certifying that the goods are of origin: Kl Other document (please specify): Commercial Invoice No of Documents: 1 originals 2 copies

71B/ CHARGES

ALL BANK CHARGES INCLUDING REIMBURSEMENT COMMISSION, CONFIRM COMMISSION (IF ANY) AND OTHER EXPENSES INCURRED OUTSIDE UNITED STATES ARE FOR BENEFICIARY'S ACCOUNT

48/ PERIOD FOR PRESENTATION

WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE EXPIRY DATE OF THE CREDIT

WITHOUT

78/ INSTR TO PAYG/ACCPTG/NEGOTG BANK

THE AMOUNT OF EACH DRAWING MUST BE ENDORSED ON THE REVERSE HEREOF BY THE NEGOTIATING BANK, THE NEGOTIATING BANK IS TO FORWARD TO US THE DRAFT AND SHIPPING DOCUMENTS BY ONE COURIER SERVICE ATTN:

BANCO BILBAO VIZCAYA ARGENTARIA, S.A C/SAUCEDA 28, MADRID, 28050, SPAIN

A DISCREPANCY FEE OF USD 80.00 WILL BE DEDUCTED FROM THE DRAWING AMOUNT ON EACH SET OF DOCUMENTS PRESENTED WITH DISCREPANCY UPON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH L/C TERMS AND CONDITIONS, WE SHALL REMIT THE PROCEEDS BY T/T AS PER YOUR INSTRUCTION

57D/ ADVICE THROUGH BANK — NAME ADDRESS

VIETNAM JOINT STOCK COMMERCIAL BANK FOR INDUSTRY AND TRADE — EAST SAIGON BRANCH

NO 35 NGUYEN VAN BA STREET, BINH THO WARD, THU DUC CITY, HCMC, VIETNAM “ICBVVNVX”

THONG BAO TIN DUNG THU/ TU CHINH TIN DUNG THU

ADVICE OF LETTER OF CREDIT (L/C)/ AMENDMENT

Kinh gin/To:

Ngan hang phat hanh: Banco Bilbao Vizcaya Số tham chiếu:

Our reference

Tín dụng thư số: 29353- Ngày phát hành: 22/02/2022 Số tiầ: USD 1,442,000.00

Thưa Quý doanh nghiệp,

Đề nghị Quý Doanh nghiệp kiểm tra kỹ các điều khoản và điều kiện của Tín dụng

thư này Nếu không đồng ý, hoặc không thể thực hiện bất cứ điều khoản hay điều

kiện nào trong Tín dụng thư, xin hãy liên hệ với người mở Tín dụng thư để thương lượng việc sửa đi

This credit should be examined carefully If you are not in agreement with or unable to comply with any of its terms or conditions, kindly communicate directly with the applicant to arrange for an amendment

Nếu có bất kỳ vướng mắc liên quan tới Tín dụng thư này, vui lòng liên hệ với Bộ phận Thanh toán quốc tế theo số điện thoại: (028) 39144669 để có những lời khuyên

và trợ giúp về mặt kỹ thuật

Please do not hesiftate fO COnIACT cac cà cà „ Tel

ẲNG for technical advice and assistance, if necessary

Thông báo Tín dụng thư này tham chiếu theo Qui tắc và Thực hành thống nhất về Tín

dụng Chứng từ, ấn bản số 600 do Phòng thương mại Quốc tế ban hành

This advice is subject to The Uniform Customs and Practice for Documentary Credits, International Chamber of Commerce Publication No.600

Đề nghị Quý Doanh nghiệp chuyển trả cho chúng tôi phí thông báo là: 15.00 USD

Sau 7 ngày làm việc kế từ ngày chúng tối fax thông báo Tín dụng thư này đến Quý Doanh nghiệp, nếu Quý Doanh nghiệp không có ý kiến phản hồi hoặc không đến nhận

Tín dụng thư, chúng tôi sẽ gởi điện đến Ngân hàng phát hành/Ngân hàng thông báo thứ

nhất (nếu có) yêu cầu cho chỉ thị mới mà không chịu bất cứ trách nhiệm nào liên quan

đến sự chậm trễ nhân Tín dụng thư bản góc

After 7 working days from the day that we have faxed this L/C/ Amendment to your company, if you have no feedback or do not receive this L/C/ Amendment, we will request the issuing bank/the first advising bank (if any) to give us further instruction without any responsibilities on our part

Tran trong

Your sincerely,

VIETNAM JOINT STOCK COMMERCIAL BANK FOR INDUSTRY AND TRADE —

EAST SAIGON BRANCH