Vietnam Infrastructure Ltd (the "Company") is subject to the rules and regulations of investment companies trading on the AIM of the London Stock Exchange (LSE). The AIM Rules for Companies is available for all investors to read on the LSE website. These rules and regulations provide for a high degree of transparency and disclosure, which collectively help protect investor interests. The Company has a board of directors with a majority of independent members, who endeavour to ensure the Company's governance complies with other relevant best practice corporate governance frameworks, such as the UK Corporate Governance Code (the Code) and the Association of Investment Companies Code of Corporate Governance (the AIC Code), which adapts the Code specifically for investment companies.

The Company registered with the Cayman Island Monetary Authority (the "Authority") as a regulated mutual fund under the Mutual Funds Law on 22 July 2015. The Authority has supervisory and enforcement powers to ensure compliance with the Mutual Funds Law. Therefore, beside the regulations of AIM, the Company now has to comply with the Mutual Funds Law of Cayman Islands which enables additional protection for investor interests.