Cathay Financial Holdings Announces Subsidiary Cathay Life's Acquisition of Right-of-Use Asset from Yi-Ru Enterprise Co., Ltd.

1. Name and nature of the subject property (e.g., land located at Section XX, Subsection XX, North District, Taichung City): 1F, No. 516-1, 516-2, 516-3, Section 4, Zhongxiao East Road, Taipei City

2. Date on which the fact occurred: 115/7/9 ~ 115/7/9

3. Board approval date: Not applicable

4. Other approval dates: Approval level: Department/Office head approval July 9, 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: Office space: 107.78 ping Unit price of right-of-use asset: NT$74,165 per ping Total amount of right-of-use asset: NT$7,993,454

6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, name disclosure may be omitted): Counterparty: Yi-Ru Enterprise 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 among the previous transferor, the company, and the counterparty, the previous transfer date, and the transfer amount: Reason for selecting related party: Renewal of existing lease agreement. Previous transferor, relationship among previous transferor, company and counterparty, previous transfer date, and transfer amount: Not applicable (This case involves the acquisition of a right-of-use asset; the related party did not acquire the right-of-use asset, hence not applicable)

8. If the owner of the transaction subject 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. Estimated gain (or loss) on disposal (not applicable for asset acquisition) (if deferred, provide a table showing recognition): Not applicable

10. Delivery or payment terms (including payment periods and amounts), contractual restrictions, and other important agreements: Not applicable

11. Decision method for this transaction (e.g., bidding, price comparison, negotiation), reference basis for price determination, and decision-making unit: Transaction decision method: Negotiation between both parties. Price determination reference: Based on valuation data from a professional appraisal agency. Decision-making unit: According to the company’s internal approval authority

12. Name of professional appraisal firm or company and its valuation amount: Not applicable

13. Name of professional appraiser: Not applicable

14. Professional appraiser’s license number: Not applicable

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 yet obtaining the appraisal report: Not applicable

18. If there is a significant difference in the appraisal results, explain the reason and include auditor’s opinion: Not applicable

19. Name of accounting firm: Not applicable

20. Name of accountant: Not applicable

21. Accountant’s license number: Not applicable

22. Broker and brokerage fee: Not applicable

23. Specific purpose or use of the acquisition or disposal: The acquired right-of-use asset will be used for business unit operations.

24. Opinion of any director 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. Reason: Interpretation of Article 45 of the Financial Holding Company Act.

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

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

29. Valuation price under Article 17 of the same regulations, if the valuation 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