Welcome to Bureau Veritas Consumer Products Services VIET NAM

1. Welcome to Bureau Veritas Consumer Products Services VIET NAM

2. BV Group BV GROUP BV CPS BV CPS VN

3. BV Group

4. Bureau Veritas History Founded in 1828 in Antwerp, Belgium with the aim to collect and verify precise & up-to-date details on the state of ships and their equipments throughout the world. In 1833, Bureau Veritas transferred its headquarter to Paris and created international network to follow classed ships in Europe. Over decades, Bureau Veritas has gradually expanded its business into other areas when doing an active acquisition policy to build the leading position in the world.

5. Global Businesses Marine & Offshore (Hàng hải) • Ship classification, ship and marine equipment certification, technical assistance and outsourcing services Industry (Công nghiệp) • Conformity assessment of industrial equipment and installations to regulatory or client specifications from feasibility stage to de-commissioning • Services include design review, shop inspection, site inspection, asset integrity management, product certification and related testing services such as non-destructive testing In-Service Inspection & Verification (Kiểm định và chứng nhận) • Periodic inspection of equipment and installations to assess conformity with regulations or client-specific requirements • Services apply to electrical installations, fire safety systems, lifts, pressure and lifting equipment, and machinery Commodities (Hàng hóa) • We offer a complete portfolio of services across Oil, Gas, Petrochemicals, Metals, Minerals and Agri-commodities and Fertilizers. • Conformity assessment of construction projects to local regulations and construction standards, from design stage to completion • Services include design review, code compliance, technical control, on-site safety coordination, testing of construction materials, asset management and technical due diligence services Construction (Xây dựng) Certification (Chứng nhận) • Certification of management systems and processes in the areas of quality, health and safety, environment and social responsibility based on public standards • Second party auditing services based on customer-specific or Bureau Veritas standards Consumer Products (Hàng tiêu dùng) • Testing, inspection and certification of consumer goods including textile, hardlines, toys, electrical and electronics • Factory audits, social responsibility audits and training services Government Services and International Trade (GSIT) (Dịch vụ chính phủ và thương mại quốc tế) • Government Services: Pre-Shipment Inspection, X-Ray Scanning, Verification of Conformity of imported products • International Trade: Commodity quantity/quality assurance, automotive services Eight global businesses providing strong growth and cross-selling opportunities

6. Group Structure

7. Corporate Governance FRANK PIEDELIÈVRE Chairman of Bureau Veritas DIDIER MICHAUD-DANIEL Chief Executive Officer of Bureau Veritas OLIVER BUTLER President of Consumer Product Business Line

8. Logo Meanings The silhouette: truth (Sự thật) The seal: attestation (Sự chứng nhận) The mirror: impartiality (không thiên vị) The torch: knowledge (Kiến thức) The ship: original activity (Hoạt động tiên khởi) The rooster: vigilance (Sự thận trọng) The caduceus: trade (Thương mại) The globe: universality (Tính toàn cầu) The scales: equity (Tính công bằng) The date: our permanence (Sự bền vững)

9. Vision, Mission & Value • Vision: Become a leader in our industry and a major player in each of our market segments and key geographical market • Mission: To deliver economic value to customers through Quality, Health, Safety, Environment and Social Responsibility management of their assets, projects, products and systems, resulting in license to operate risk reduction and performance improvement • Core Value: (fixed and absolute) • Integrity and ethics • Impartial counsel and validation • Respect for all individuals • Social and environmental responsibility • Business Value: (subject to measurable progress) • Customer focus • Entrepreneurs and leaders • Share collective knowledge and constant learning • Local actions and global contribution • Transparency • Teamwork and solidarity

10. BV CPS Business line BV GROUP BV CPS BV CPS VN

11. Acquire the two well-established US firms with testing labs in Asia – ACTS (Acts Testing Labs) in 1998, and MTL (Merchandise Testing Laboratories) in 2001 – added a new core competence to company’s portfolio The “Consumer Products Services Division" is now one of the world leading quality assurance providers for the consumer product manufacturers and retailers. History of Consumer Product Business Line

12. Consumer Products Services Business Line • Strong brand reputation built on: • Over 30 years of technical excellence in the consumer products industry • 75 Locations in 40 countries • Over 8,500 Employees BV CPS • Technical Leader in consumer products industry: • Global No. 1 for toy testing • Global No. 2 for textile product testing • Over 20 international and local accreditations and certifications • Active participation in over 75 international, industry, regulatory and technical sub-committees

13. BV CPS Vietnam BV GROUP BV CPS BV CPS VN

14. BV CPS Vietnam – Location : Ho Chi Minh City Location: Cat Lai Industrial Park, District 2 Lab Space: 5,000 m2 Staff: 255 (Testing); 101 (Inspection and Audit) Total : 398 Services: Hardline, Toys & Juvenile Products, Softline, Footwear, Food & Analytical Testing, Inspection, Audit & Assessments

15. BVCPS Vietnam – Location : Hanoi City Location:Dai Tu IZ, Hanoi Lab Space:1,180 m2 Staff: 40 (TST), 23 (Inspection & Audit) Total : 71 Services: Softline , Hardlines (Candle) & Analytical Testing, Inspection, Audit & Assessments

16. History - BV CPS Vietnam Established Analytical Lab Softline Lab fully operated Establish Food lab Move head office to new location Established Hanoi labwith SL, Candle, Analytical Acquired Kotiti lab (Starting Softline lab) Established BV CPS VN with Hardline testing • 2004: Bureau Veritas CPS established in Vietnam Only testing Hardline products i.e. Furniture, Candle, Decorative Items • 2008: Established Analytical Lab Acquired Kotiti Lab (Korean Softlines Testing Lab) Obtained ISO 17025 Accreditation from VILAS (Vietnam Laboratory Accreditation Scheme), a member of ILAC (International Laboratory Accreditation Cooperation) Approved by CPSC as 3rd Party Lab for CPSIA Lead compliance testing and certification • 2010:Approved by CPSC as 3rd Party Lab for CPSIA Children’s Garments and Sleepwear Flammability testing and certification • 2013:Launched Food Testing Lab and Footwear Physical Lab • 2015: Launched Genomic Lab and expanded to non-seafood testing and other food capabilities Opened Hanoi Lab in North VN for Softlines and Candle testing

17. Overall HOANG NGUYEN NHA HUYNH MAYOMI CHRISTINE LE THOMAS YEUM SHIRLEY DUONG PHUOC LE MINH TRAN CHRIS PHAN ANTONINO NICK NGUYEN MAIHUONG LUU ANNIE PHAN HARI LINDY NGUYEN LINA VO NINA TRAN ANNE DO STEVEN NGUYEN Team Leader Deputy Manager Dept. Manager Dept. Manager BDM BDM Manager Deputy Manager Operation Manager Senior Manager Assistant Manager Dept. Manager AM Lab Manager Assistant Manager BDM - Korean Dept. Manager Finance Controller General Manager BDE Food 103 48 25 52 14 6 40 7 4 2 7 12 6 105 3 7 18 HR&Admin Facilities Maintenance & Calibration IT HL, TJP, Toys Korea QHSE Food 470 SL CS IAC CSR Hardline Integrity Softline&FW RSL Ha Noi 1 Procurement 21 A&F • FTE = 1  • Business Development: FTE = 23  D BALA BD (IAC) 3 IAC • SALES & MARKETING • IAAS • SUPPORT FUNCTION • OPERATIONS

18. BV CPS Vietnam – Overall Testing services Hardlines Furniture Jewelry and Sunglasses Foodware Bags and Luggage Candles and Holders Packaging and Transit Stationery Home Decoration …and much more Toys, Children and Juvenile Products Toys Children Furnitures Games and Activity Play …and much more Softlines & Footwear Textiles and Fabrics Garments and Apparel Trims and Accessories Leather Goods Hosiery Footwear …and much more Analytical Azo dyes ,Dispersed Dye AP/ APEO, Organotins Phenol (PCP, TeCP, OPP) DMF ,PCP content, Nickel Spot/ Release, Extractable Heavy Metal Content, Lead in surface coating / Substrate, Total Cadmium content , Phthalates pH Value, Formaldehyde (JIS/ ISO/ EN / DIN), Others…

19. EMPLOYEE HANDBOOK

20. Key Internal Regulations • Holiday • Align with Labor Law • Annual Leave • 1st year: 15 days (if employee joins after Jul 1, next year is considered as 1st working year) • From 2nd year: 18 days • 1 more day will be offered after each 5 working years • Submit from with approval to HR • Full paid leave • Align with Labor Law • Married (3 days) • Children (legal) married (1 day) • Death of parent or children (3 days) • Per company policy • Death of grandparent or siblings (1 day) • Male employee has child birth (2 days) • Sick leave • Social insurance payment: • 75% salary • Child sick ( 20 days max for under 3 years children, 15 days max for 3-7 years children) • Maternity leave • 6 months will full salary

21. Policy/ Procedures • Working time: • Testing Division: • 48 hours/week from Mon to Sat • From 08:00 – 17:00 (1 hour for lunch) • Other Department: • 42.5 hours/week from Mon to Fri • From 08:00 – 17:30 (1 hour for lunch) • Over time: As per Labor Law • Company Policy: F:\HR Public\General\02. Policy & Procedure

22. Policy/ Procedure • Travel Policy • Domestic: • Hotel: 500.000VND/night max for employee, 700.000VND/night max for Manager • Laundry: 50.000VND/day max • Meal allowance: 150.000VND/day • Long distance allowace: • 50 – 200 km (1 way): 150.000VND/day • Over 200 km (1 way): 300.000VND/day • Oversea: • Hotel: 50USD/night max (Laos, Cambodia). Other countries will be approved case by case • Laundry: 5USD/day max • Meal allowance: • Cambodia, Laos: 25 – 35 USD/day • Other countries in Asia: 35 – 50 USD/day • Other countries: 50 – 80 USD/day • All expense need to be submitted and claimed to Finance within 30 days

23. Key Contacts U:\HR Public Or nguyet-truc.nguyen@vn.bureauveritas.com for any support