loe shin baoat www.vietnamlaws.com November 2007 - Vietnam Laws Home Page 20 Nov 2007 . 1.2 LOE/LOI – Further questions clarified by Decree 139 . Under the LOE, a branch is defined as a dependent entity of a company which may . Bao Viet Life Insurance. 25. Honda Viet Nam Co Ltd. 26. Chang Shin Co Ltd.