The Green Bond Framework is used by BIDV for green bond issuance, including 04 pillars:

• (i) Use of proceeds;
• (ii) Process for project evaluation and selection;
• (iii) Management of proceeds;
• (iv) Reporting.

Moody's (Second Party Opinion Provider) highly rated BIDV’s Green Bond Framework, with the rating SQS2 (very good). In the Second Party Opinion, Moody's emphasized “BIDV has described the main characteristics of the green bonds within a formalized framework that covers the four core components of the International Capital Market Association's (ICMA) Green Bond Principles (GBP) 2021 (including June 2022 Appendix 1). Furthermore, the framework demonstrates a significant contribution to sustainability.”

Valued clients and partners can see details of BIDV's Green Bond Framework and Moody's SPO at attached files.

Best regards,