KGI Fund Announces Acquisition of Right-of-Use Asset for Real Estate from KGI Life Insurance Co., Ltd.

1. Name and nature of the subject property (e.g., land located at Section XX, Subsection XX, North District, Taichung City): Underground flat parking spaces at No. 135, Dunhua North Road, Songshan District, Taipei City

2. Date of occurrence: 6/29/216 ~ 6/29/216

3. Board approval date: Not applicable

4. Other approval dates: Approval level: Executive Deputy General Manager June 29, 2026 (Minguo Year 115)

5. Quantity of transaction units (e.g., XX square meters, equivalent to XX ping), unit price, and total transaction amount: Transaction quantity: A total of 39 flat parking spaces on the third and fourth underground floors. Unit price: TWD 9,000 (inclusive of tax) per parking space per month from July 1, 2026, to June 30, 2031. Total transaction amount: (1) Total monthly rental amount from July 1, 2026, to June 30, 2031: TWD 351,000 (inclusive of tax). (2) Right-of-use asset amount: TWD 20,136,540.

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party of the company, the name may be omitted): Counterparty: KGI Life Insurance Co., Ltd. Relationship with the company: Related party

7. If the counterparty is a related party, state the reason for selecting the related party as the transaction counterparty, the previous transferor, the relationship between the previous transferor and the company and the counterparty, the previous transfer date, and the transfer amount: Reason for selecting a related party as the counterparty: Based on comprehensive considerations of operational stability, cost efficiency, and transportation convenience, renewing the lease offers better overall benefits. Previous transferor: Not applicable Relationship between the previous transferor and the company: Not applicable Relationship between the previous transferor and the counterparty: Not applicable Previous transfer date: Not applicable Transfer amount: Not applicable

8. If the ownership of the subject property was held by a related party of the company within the past five years, state the date of acquisition and disposal by the related party, the price, and the relationship with the company at the time of transaction: Not applicable

9. Expected gain (or loss) on disposal (not applicable for asset acquisition) (if deferred, list and explain the recognition status): Not applicable

10. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: Lease term: From July 1, 2026, to June 30, 2031 Delivery or payment terms: Paid monthly. Contractual restrictions and other important agreements: None.

11. Method of determining the transaction (e.g., bidding, price comparison, or negotiation), reference basis for price determination, and decision-making unit: Transaction determination method: Negotiation Reference basis for price determination: Based on valuation data from a professional appraisal agency. Decision-making unit: Approved according to internal general authorization authority

12. Name of the professional appraisal firm or company and the appraised amount: Name of the professional appraisal firm or company: Zhanmao Real Estate Appraisers Joint Office Appraised amount (rent): TWD 9,200 (inclusive of tax)/unit/month

13. Name of the professional appraiser: Hsu Chun-Pao

14. Professional appraiser license number: (112) Taipei City Appraisal No. 000325

15. Whether the appraisal report is for a limited price, specific price, or special price: No or not applicable

16. Whether the appraisal report has not yet been obtained: No or not applicable

17. Reason for not obtaining the appraisal report: Not applicable

18. If there is a significant difference in the appraisal results, state the reason and the accountant's opinion: Not applicable

19. Name of the accounting firm: Not applicable

20. Name of the accountant: Not applicable

21. Accountant license number: Not applicable

22. Broker and brokerage fees: Not applicable

23. Specific purpose or use of the acquisition or disposal: For business needs

24. Opinions of directors who objected to this transaction: None

25. This transaction is a related-party transaction: Yes

26. Date of supervisor approval or audit committee consent: Not applicable

27. This transaction involves acquiring real estate or its right-of-use asset from a related party: Yes

28. Valuation price assessed under Article 16 of the 'Regulations Governing the Acquisition or Disposition of Assets by Publicly Issued Companies': Not applicable

29. Valuation price assessed under Article 17 of the same regulations when the valuation price under the previous item is lower than the transaction price: Not applicable

30. Previous date of material information disclosure regarding the same event: Not applicable

31. Other explanatory matters: None