CPDC: Board of Directors Resolves to Dispose of 28% Equity Stake in Linde Taiwan Technology Co., Ltd.

1. Name and nature of the underlying asset (if special shares, the agreed terms of issuance such as dividend rate should also be specified): Common shares of Linde Taiwan Technology Co., Ltd. 2. Date of occurrence of the event: 115/5/13 ~ 115/5/13 (May 13, 2026) 3. Date of approval by the Board of Directors: May 13, 115 (2026) 4. Other approval dates: Not applicable 5. Transaction volume, unit price, and total transaction amount: Volume: 5,403,302 shares Unit price: NT$212.83282 per share Total transaction amount: NT$1,150,000 thousand. 6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, their name may be omitted): Linde UK Holding No.2 Limited., non-related party 7. If the counterparty is a related party, the reasons for selecting the related party as the transaction counterparty, the previous owner of the transferred asset, the relationship between the previous owner and the company and the counterparty, the date of previous transfer, and the transfer amount should also be disclosed: Not applicable 8. If the ownership of the transaction target has been a related party of the company within the past five years, the date of acquisition and disposal by the related party, the price, and the relationship with the company at the time of the transaction should also be disclosed: Not applicable 9. Matters related to the disposal of receivables (including the type of collateral attached to the receivables, if the receivables belong to a related party, the name of the related party and the book value of the receivables of the related party should also be disclosed): Not applicable 10. Disposal gain (or loss) (not applicable for acquisition of marketable securities) (if deferred, a table should explain the recognition status): The evaluation adjustment increase of financial assets measured at fair value through other comprehensive income recognized in the disposal totaled NT$783,313 thousand. After disposal, this realized gain is directly transferred from other equity under shareholders' equity to an increase in retained earnings, which does not affect current period profit or loss. 11. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: The total transaction amount is NT$1,150,000 thousand. Delivery or payment terms are handled according to contractual agreements; other important agreements: None 12. Decision-making method for this transaction, basis for price determination, and decision-making unit: Based on the evaluation report of external experts and resolved by the Board of Directors. 13. Net asset value per share of the acquired or disposed marketable securities target company: NT$71.50 14. As of now, the accumulated quantity, amount, shareholding ratio, and restrictions on rights (such as pledges) of this transaction's securities (including this transaction): Held quantity 964,875 shares; amount NT$65,480 thousand; 5%; no restrictions on rights 15. As of now, the proportion of investment in marketable securities (including this transaction) listed in Article 3 of the "Regulations Governing the Acquisition and Disposal of Assets by Public Companies" to the total assets and equity attributable to owners of the parent company in the most recent financial report, and the amount of working capital in the most recent financial report (Note 2): Proportion of total assets in the most recent financial report: 47.64% Proportion of equity attributable to owners of the parent company: 72.58% Amount of working capital in the most recent financial report: -9,048,815 thousand NT dollars. 16. Broker and brokerage fees: None 17. Specific purpose or use of acquisition or disposal: Investment profit 18. Opinions of dissenting directors for this transaction: None 19. Is this transaction a related party transaction: No 20. Date of approval by supervisors or audit committee: Not applicable 21. Does the accountant issue an unreasonable opinion on this transaction: No 22. Accounting firm name: Crowe Horwath (Taiwan) CPA 23. Accountant's name: Lin Chih-Lung 24. Accountant's practice certificate number: Jin-Guan-Zheng-Shen-Zi No. 10200032833 25. Does it involve a change in operating model: No 26. Explanation of operating model change: None 27. Transaction status with the counterparty in the past year and estimated next year: Not applicable 28. Source of funds: Not applicable 29. Date of previous material information release on the same event: Not applicable 30. Other matters to be specified: Not applicable