PLC AUDITED CONSOLIDATED FINANCIAL STATEMENTS 2015

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Deloitte PETROLIMEX PETROCHEMICAL CORPORATION - JSC (Incorporated in the Socialist Republic of Vietnam) AUDITED CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2015 PETROLIMEX PETROCHEMICAL CORPORATION - JSC Floon 18& 19,229TaySon,NgaTuSoWard Dong Da District, Hanoi, S.R Vietnam TABLE OF CONTENTS CONTENTSPAGEIS) STATEMENT OF THE BOARD OF DIRECTORS2 INDEPENDENT AUDITORS1 REPORT3 CONSOLIDATED BALANCE SHEET4-5 CONSOLIDATED INCOME STATEMENT6 CONSOLIDATED CASH FLOW STATEMENT7 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS8-37 PETROLIMEX PETROCHEMICAL CORPORATION - JSC Floors 18 & 19,229 Tay Son, Nga Tu So Ward Dong Da District, Hanoi, S.R Vietnam STATEMENT OF THE BOARD OF DIRECTORS The Board of Directors of Petrolimex Petrochemical Corporation - JSC (the "Corporation") presents this report together with the Corporation's consolidated financial statements for die year ended 31 December 2013 THE BOARDS OF MANAGEMENT AND DIRECTORS The members of the Boards of Management and Directors of the Corporation who held office during the year and to die date of tiiis report are as follows: Board of Management Mr Pham Ba Nhuan Chairman Mr Nguyen Van Due Mr Nguyen Van Khanh Member Mr Vu Van Chien Member Member Mr Ha Thanh Tuan Member Board of Directors Mr Nguyen Van Due General Director Mr Le Quang Tuan Mr Ngo Due Giang Deputy General Director Deputy General Director BOARD OF DIRECTORS' STATEMENT OF RESPONSIBILITY The Board of Directors of the Corporation is responsible for preparing the consolidated financial statements, which give a true and fair view of the financial position of the Corporation and of its results and cash flows for the year in accordance with Vietnamese Accounting Standards, accounting regime for enterprises and legal regulations relating to financial reporting In preparing these consolidated financial statements, the Board of Directors is required to: •Select suitable accounting policies and then apply them consistently; •Make judgments and estimates that are reasonable and prudent; •State whether applicable accounting principles have been followed, subject to any material departures disclosed and explained in the consolidated financial statements; •Prepare the consolidated financial statements on the going concern basis unless it is inappropriate to presume that the Corporation will continue in business; and •Design and implement an effective internal control system for the purpose of properly preparing and presenting the consolidated financial statements so as to minimize errors and frauds The Board of Directors is responsible for ensuring that proper accounting records are kept, which disclose, with reasonable accuracy at any time, the financial position of the Corporation and that the consolidated financial statements comply with Vietnamese Accounting Standards, accounting regime for enterprises and legal regulations relating to financial reporting The Board of Directors is also responsible for safeguarding the assets of the Corporation and hence for taking reasonable steps for the prevention and detection of frauds and other irregularities the Corporation has complied with the above requirements in preparing ors, Hanoi, 25 March 2016 Deloitte Vietnam Company Ltd 12A Floor, Vinaconex Tower 34 Lang Ha Street, Dong Da District Ha Noi, Vietnam Tel: +844 6288 3568 Fax: +844 6288 5678 www.deloitte.com/vn Deloitte No.: y^ /VN1A-HH-BC INDEPENDENT AUDITORS' REPORT To: The Shareholders The Boards of Management and Directors Petrolimex Petrochemical Corporation - JSC We have audited the accompanying consolidated financial statements of Petrolimex Petrochemical Corporation JSC (the "Corporation"), prepared on 25 March 2016 as set out from page 04 to page 37, which comprise the balance sheet as at 31 December 2015, and the statement of income and statement of cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information Management's Responsibility for the Consolidated financial statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Vietnamese Accounting Standards, accounting regime for enterprises and legal regulations relating to financial reporting and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error Auditors' Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit We conducted our audit in accordance with Vietnamese Standards on Auditing Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement An audit involves performing procedures to obtain audit evidence about the amounts and ... ... of these consolidatedfinancial statements PETROLIMEX PETROCHEMICAL CORPORATION - JSC Consolidated financial statements Floors 18& 19,229TaySon,NgaTuSoWard For the year ended 31 December 2015 Pong... December 2015 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSFORM B 09-DN/HN These notes are an integral part of and should be read in conjunction with the accompanying consolidatedfinancial statements. .. 19,229 Tay Son, Nga Tu So WardConsolidated financial statements Dong Da District, Hanoi, S.R VietnamFor the year ended 31 December 2015 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)FORM