PVCFC is committed to adhering to the principles of accuracy and clarity in presenting data and information in the
Report. Therefore, in addition to internal controls, we also seek assurance from independent third party as follows:

• Deloitte Vietnam provides independent limited assurance for the following indicators: total electricity consumption (MWh); total water consumption (m³); employee turnover and new hiring rates (%); and total Workforce by Employment Level, Gender, and Age Group (persons). Limited assurance report from Deloitte are presented below.
• The consolidated financial indicators (assets, revenue, profit, and State budget contributions) are audited by Deloitte Vietnam Audit Co., Ltd.
• In 2024, PVCFC completed an energy audit (a major energy usage facility conducts audits every three years) with consulting from Bach Khoa Energy Saving Joint Stock Company and a team of energy experts from Denmark. The energy audit report was submitted to the Department of Industry and Trade of Ca Mau Province, which responded confirming compliance with Law No. 50/2010/QH12 on energy saving and efficiency, Decree 21/2011/NĐ-CP detailing and implementing measures for the Energy Saving and Efficiency Law, and Circular 25/2020/TT-BCT regarding the planning and reporting on energy saving and efficiency efforts, as well as conducting energy audit.
• The energy consumption for production at the Ca Mau Fertilizer Plant has been certified by Haldor Topsoe from Denmark, the technology licensor for ammonia production.