CTBC Bank USA Announces Acquisition of Low Income Housing Tax Credit Fund

1. Name and nature of the target (if preferred stock, specify agreed-upon terms such as dividend rate, etc.):
Low Income Housing Tax Credit Fund ; Low Income Housing Tax Credit Fund
2. Date of occurrence: 2026/04/30
3. Transaction unit quantity, price per unit, and total transaction amount:
Not applicable; Not applicable; Not exceeding USD 15,000,000
4. Transaction counterparty and its relationship with the company (if the counterparty is an individual and not related to the company, their name may be omitted):
R4 California Housing Partners X LP; Not a related party
5. If the counterparty is a related party, the reason for selecting the related party as the counterparty, the previous owner, the relationship between the previous owner, the company, and the counterparty, the date of the previous transfer, and the amount of the transfer shall also be announced:
Not applicable
6. If the owner of the subject of the transaction has been a related party of the company in the past five years, the date of acquisition and disposal, price, and relationship with the company at the time of transaction shall also be announced:
Not applicable
7. Matters related to the disposal of the claim (including the type of collateral attached to the disposed claim, and if the disposed claim is a claim against a related party, the name of the related party and the book value of the claim against the related party shall also be announced):
Not applicable
8. Disposal profit (or loss) (not applicable for acquisition of securities) (deferred items shall be listed to explain the recognition situation):
Not applicable
9. Delivery or payment terms (including payment period and amount), contract restrictions, and other important agreements:
To be handled according to the contract
10. Method of decision for this transaction, reference basis for price determination, and decision-making unit:
To be handled according to the contract; To be handled according to the contract; CTBC Bank Corp. (USA) Board of Directors
11. Net asset per share of the company for which securities are acquired or disposed:
Not applicable
12. The gap between the reference price for private placement of securities of the company and the transaction amount per share is 20% or more:
Not applicable
13. To date, the quantity, amount, shareholding ratio, and restrictions on rights (such as pledges) of this transaction's securities (including the current transaction):
Not applicable; Not exceeding USD 15,000,000; Not applicable; Not applicable
14. To date, the proportion of private placement of securities investments (including the current transaction) to the total assets and owners' equity attributable to the parent company in the company's latest financial report, and the operating capital in the latest financial report:
0.153%; 2.45%; Operating capital not applicable
15. Managerial and brokerage fees:
Not applicable
16. Specific purpose or use of acquisition or disposal:
Investment in a Low Income Housing Tax Credit Fund to obtain tax credits, reduce the effective tax rate, and acquire CRA quota.
17. Opinions of dissenting directors for this transaction:
Not applicable
18. Is this transaction a related party transaction?
No
19. Date of board of directors' approval:
April 30, 2026
20. Date of supervisor's approval or audit committee's consent:
Not applicable, this transaction is not a related party transaction
21. Accountant's opinion on the reasonableness of this transaction:
Not applicable
22. Name of accounting firm:
Not applicable
23. Name of accountant:
Not applicable
24. Accountant's practicing certificate number:
Not applicable
25. Other explanatory matters:
USD/TWD=31.59 as of 2026/4/23