Cathay Financial Holdings: Announcement by Cathay United Bank on Acquiring Right-of-Use Asset from Cathay Life Insurance Co., Ltd. (Supplement to 2025/11/06 Announcement)

1. Name and nature of the underlying asset (e.g., land parcel XX, section XX, sub-section XX, Taichung City North District): 1F and 8F A2, No. 132, Section 3, Minsheng East Road, Songshan District, Taipei City 2. Date of occurrence of the event: 2026/05/12~2026/05/12 3. Date of approval by the Board of Directors: Not applicable 4. Other approval dates: Approval level: Department Head Approval May 12, 2026 5. Transaction unit quantity (e.g., XX square meters, equivalent to XX ping), price per unit, and total transaction amount: Transaction unit quantity: 363.31 ping (including public facilities) (Updated) Price per unit right-of-use asset: NT$303,280/ping (Updated) Total right-of-use asset amount: NT$110,184,648 (Updated) 6. Counterparty to the transaction 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): Counterparty: Cathay Life Insurance Co., Ltd. Relationship with the company: Related party 7. If the counterparty is a related party, the reason for selecting the related party as the transaction counterparty, the previous owner, the relationship between the previous owner and the company and the counterparty, the previous transfer date, and transfer amount shall also be announced: Reason for selecting related party as transaction counterparty: The acquisition of this right-of-use asset is due to the bank's business needs, for operational management purposes. Previous transfer information: 1F and 8F A2, No. 132, Section 3, Minsheng East Road, Songshan District, Taipei City / Constructed by Cathay Life / Building registration completed on January 30, 2026 8. If the owner of the transaction asset within the past five years was a related party of the company, the acquisition and disposal dates, prices, and relationship with the company at the time of the transaction of the related party shall also be announced: Not applicable 9. Estimated disposal gain (or loss) (not applicable for asset acquisition) (deferred items shall be listed and explained for recognition status): Not applicable 10. Delivery or payment terms (including payment period and amount), contract restriction clauses, and other important agreements: March 1, 2026 ~ May 31, 2031, total amount NT$110,184,648 11. Method of determining this transaction (e.g., tender, price comparison, or negotiation), reference basis for price determination, and decision-making unit: Method of determining this transaction: Negotiation between both parties Reference basis for price determination: Reference to appraisal data from professional appraisal institutions Decision-making unit: Management department authorized by the Board of Directors to handle in accordance with internal management regulations 12. Name of professional appraiser firm or company and its appraisal amount: Not applicable 13. Name of professional appraiser: Not applicable 14. Professional appraiser's license number: Not applicable 15. Is the appraisal report a limited price, specific price, or special price: No or Not applicable 16. Has the appraisal report not yet been obtained: No or Not applicable 17. Reason for not yet obtaining appraisal report: Not applicable 18. If there is a material difference in the appraisal results, the reasons for the difference and the CPA's opinion: Not applicable 19. Name of accounting firm: Not applicable 20. Name of CPA: Not applicable 21. CPA's license number: Not applicable 22. Broker and brokerage fees: Not applicable 23. Specific purpose or use of acquisition or disposal: The acquisition of this right-of-use asset is due to the bank's business needs, for operational management purposes. 24. Opinions of directors who expressed dissent to this transaction: Not applicable 25. This transaction is a related party transaction: Yes 26. Date of approval by supervisors or audit committee: Not applicable 27. This transaction is the acquisition of real estate or its right-of-use asset from a related party: Yes 28. Price evaluated according to Article 16 of the \"Regulations Governing the Acquisition or Disposal of Assets by Publicly Issued Companies\": Not applicable 29. If the price evaluated in the preceding item is lower than the transaction price, the price evaluated according to Article 17 of the same regulations: Not applicable 30. Date of previous material information announcement on the same event: 2025/11/06 31. Other matters to be specified: This supplementary announcement is for a change in the original lease agreement (leased area reduced from original 363.34 ping to 363.31 ping) (Updated)