[Waterland Financial] Announcement on behalf of subsidiary Rakuten International Commercial Bank regarding change of chief auditor

1. Type of personnel change (e.g., spokesperson, acting spokesperson, key operational officer (CEO, COO, CMO, CSO, etc.), financial officer, accounting officer, corporate governance officer, chief information security officer, R&D officer, chief internal auditor, or litigation/non-litigation agent): Chief Internal Auditor 2. Date of occurrence of the change: 2026/04/21 3. Name, title, and resume of the previous appointee: Wu Hsiu-Hao, Chief Auditor of Rakuten International Commercial Bank 4. Name, title, and resume of the new appointee: Kuo Ching-Yun, Head of Human Resources Department, Taiwan Business Bank 5. Type of change (e.g., resignation, reassignment, severance, retirement, death, new appointment, or dismissal): Resignation 6. Reason for the change: Resignation 7. Effective date: Effective upon approval by the Financial Supervisory Commission 8. Other matters to be specified: The effective date of the former chief auditor's resignation is April 30, 2026.