[TCFH] Announcement on behalf of subsidiary Taiwan Cooperative Life Insurance Co., Ltd. regarding the impact on shareholders' equity due to the first-time adoption of IFRS 17

1. Date of occurrence: 2026/04/22 2. Company name: Taiwan Cooperative Life Insurance Co., Ltd. 3. Relationship to the Company (please enter head office or subsidiary): Subsidiary 4. Reciprocal shareholding ratios: 51% 5. Cause of occurrence: The impact on shareholders' equity of subsidiary Taiwan Cooperative Life Insurance due to the first-time adoption of International Financial Reporting Standard No. 17 (IFRS 17). 6. Countermeasures: None 7. Any other matters that need to be specified (if the subject of the event or resolution is a public company or above, and this material information also meets the matters that have a material impact on shareholders' equity or securities prices under Article 7, Paragraph 9 of the Securities and Exchange Act Enforcement Rules): Taiwan Cooperative Life Insurance will apply IFRS 17 starting from the year 2026. Following the retrospective application of IFRS 17, the cessation of the overlay approach, and the re-designation of the accounting classification of financial assets in conjunction with the application of IFRS 17, shareholders' equity as of January 1, 2026, will increase by approximately NTD 3.2 billion.