[Cathay Financial] Announcement by the Board of Directors of Cathay United Bank (Cambodia) Co., Ltd. on the Replacement of Accounting Firm and Signing Auditor

1. Date of Board of Directors' Approval (Date of Fact Occurrence): 115/06/10 2. Name of Old Accounting Firm: Ernst & Young (Cambodia) Ltd. 3. Name of Old Signing Auditor 1: Hong Khav 4. Name of Old Signing Auditor 2: None 5. Name of New Accounting Firm: KPMG (Cambodia) Ltd. 6. Name of New Signing Auditor 1: Guek Teav 7. Name of New Signing Auditor 2: None 8. Reason for Change of Accountant: In accordance with the regulations of the Cambodian regulatory authorities. 9. Explanation of whether the company voluntarily terminated or did not continue the engagement, or the former accountant voluntarily terminated or did not continue the engagement: The company voluntarily decided not to continue the engagement. 10. Date the company notified or received notification of termination: 115/06/10 11. Whether the financial reports filed or about to be prepared for the last two fiscal years have been adjusted by an accountant or have received recommendations for significant improvements in internal control: No 12. Whether the company has any different opinions on the above adjustments or recommendations (if there are different opinions, please provide detailed explanations of the nature of each matter, the company's original handling method and the final outcome, as well as the written opinion of the successor accountant): Not applicable 13. Whether the company consulted the former accountant regarding the handling of adjustments and recommendations made by the former accountant and their potential impact on the financial statements before formally appointing the successor accountant (if yes, please enter the consultation matters and results): Not applicable 14. Explanation of whether the former accountant is authorized to fully answer reasonable inquiries from the successor accountant (including the matters of different opinions mentioned above): Yes 15. Other matters to be stated (if the subject of the event or resolution is a publicly issued company or above, this material information also meets the criteria of Article 7, Paragraph 7 of the Regulations for the Implementation of the Securities Transaction Act regarding matters that have a significant impact on shareholder equity or securities prices): None Keywords: Material Information