Kai Fund's Subsidiary CI I Announces Board Approval to Subscribe to Subordinated Bonds Issued by Ocean View Limited

1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): Subordinated bonds issued by Ocean View Limited

2. Date on which the fact occurred: 06/25/2026 ~ 06/25/2026

3. Date of board approval: June 25, 2026

4. Other approval dates: Not applicable

5. Number of trading units, unit price, and total transaction amount: (1) Number of trading units, unit price: Not applicable (2) Total transaction amount: Not exceeding HK$1.687 billion

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party, name disclosure may be omitted): (1) Counterparty: Ocean View Limited (2) Relationship with the company: Not a related party

7. If the counterparty is a related party, disclose the reason for selection, previous transferee, relationship among previous transferee, company, and counterparty, transfer date, and amount: Not applicable

8. If the subject’s owner was a related party of the company within the past five years, disclose the related party’s acquisition and disposal date, price, and relationship with the company at the time: Not applicable

9. Matters regarding the disposal of receivables (including types of collateral attached to disposed receivables; if receivables from related parties are involved, disclose the name and book value of such receivables): Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities) (if deferred, specify recognition schedule): Not applicable

11. Delivery or payment terms (payment period and amount), contractual restrictions, and other important agreements: As stipulated in the contract

12. Decision-making method for this transaction, basis for price determination, and decision-making body: (1) Decision-making method and pricing basis: Mutual agreement (2) Decision-making body: Board of Directors

13. Net asset value per share of the securities-issuing company (for acquisition or disposal of securities): Not applicable

14. Cumulative holdings (including this transaction) of the securities involved, in quantity, amount, ownership percentage, and any rights restrictions (e.g., pledge status): (1) Quantity: Not applicable (2) Amount: Not exceeding HK$1.687 billion (3) Ownership percentage: Not applicable (4) Rights restrictions: None

15. Proportion of securities investments (including this transaction) listed under Article 3 of the 'Regulations Governing Acquisitions and Dispositions of Assets by Publicly Issued Companies' to the company’s total assets and equity attributable to owners of the parent in the most recent financial statements, and the amount of working capital in the most recent financial statements: (1) Proportion to total assets: 2.33% (2) Proportion to equity attributable to owners of the parent: 2.79% (3) Working capital amount: Not applicable

16. Broker and brokerage fees: None

17. Specific purpose or use of acquiring or disposing of securities: For investment business development needs

18. Dissenting opinions from directors regarding this transaction: None

19. Whether this transaction is a related-party transaction: No

20. Date of auditor approval or audit committee consent: Not applicable

21. Whether the accountant issued a non-reasonable opinion: No

22. Name of accounting firm: Yang Chih & Associates Certified Public Accountants

23. Name of accountant: Hu Hsiang-Ning

24. Accountant’s license number: Taichung City CPA License No. 0191

25. Whether it involves a change in business model: No

26. Explanation of business model change: Not applicable

27. Transaction history with the counterparty in the past year and expected in the next year: Not applicable

28. Source of funds: Not applicable

29. Previous date of major information disclosure regarding the same event: Not applicable

30. Other explanatory matters: 1) Calculated using the exchange rate of HKD to TWD on 06/05/2026, 1:4.018. 2) CI I is the abbreviation for CDIB Capital Investment I Limited. 3) Investment amount will be remitted in USD equivalent to the HKD amount.