E.SUN Financial Holding announces on behalf of its subsidiary E.SUN Commercial Bank the transfer of credit assets.

1. Name and Nature of Target (for preferred shares, issuing conditions such as dividend rate should also be specified):
Credit assets.
2. Date of Occurrence: 2026/4/27~2026/4/27
3. Board of Directors Resolution Date: Not applicable.
4. Other Approval Dates:
Approval Level: Executive Board Meeting
April 9, 2026
5. Transaction Quantity, Unit Price, and Total Transaction Amount:
US$116,000,000.
6. Counterparty 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):
Mega International Commercial Bank, Cathay United Bank, Bank of Taiwan, Chang Hwa Commercial Bank, First Commercial Bank, Hua Nan Commercial Bank.
Non-related parties.
7. If the counterparty is a related party, the reason for selecting the related party as the transaction counterparty, the previous owner of the transferred asset, the relationship between the previous owner and the company and the counterparty, the previous transfer date, and transfer amount should also be announced:
Not applicable.
8. If the owner of the transaction target has been a related party of the company within the past five years, the acquisition and disposal dates, prices, and relationship with the company at the time of the transaction for the related party should also be announced:
Not applicable.
9. Matters related to the disposal of receivables (including the types of collateral attached to the receivables, and if any of the receivables belong to related parties, the name of the related party and the book value of the receivables from that related party should be announced):
Not applicable.
10. Disposal gains (or losses) (not applicable to acquisition of securities) (for deferred items, a table should be provided to explain recognition):
None.
11. Delivery or Payment Terms (including payment period and amount), Contractual Restrictions, and Other Important Agreed Matters:
Payment terms: Handled according to the contract.
Important agreed matters: Handled according to the contract.
12. Method of determining this transaction, reference basis for price determination, and decision-making unit:
Determined by the bank's internal final review unit, and relevant conditions are handled in accordance with the contract and general market practices.
13. Net asset value per share of the target company for the acquisition or disposal of securities:
Not applicable.
14. As of now, the accumulated quantity, amount, shareholding ratio, and restricted rights (e.g., pledges) of this transaction's securities (including this transaction):
Not applicable.
15. As of now, the proportion of securities investments (including this transaction) listed in Article 3 of the "Regulations Governing the Acquisition or Disposal of Assets by Public Companies" to the total assets and equity attributable to owners of the parent company in the company's most recent financial report, and the amount of working capital in the most recent financial report:
Not applicable.
16. Broker and Brokerage Fees:
Not applicable.
17. Specific purpose or use of acquisition or disposal:
Credit asset management.
18. Opinions of dissenting directors on this transaction:
Not applicable.
19. This transaction is a related party transaction: No.
20. Date of approval by supervisors or audit committee:
Not applicable.
21. This transaction accountant issued a non-reasonable opinion: Not applicable.
22. Accounting Firm Name:
Not applicable.
23. Accountant Name:
Not applicable.
24. Accountant's License Number:
Not applicable.
25. Does it involve a change in operating model: No.
26. Explanation of operating model change:
Not applicable.
27. Transaction status with counterparties in the past year and expected next year:
Not applicable.
28. Source of funds:
Not applicable.
29. Date of previous material information disclosure on the same event: Not applicable.
30. Other matters to be specified:
Exchange rate is USD 1 to NTD 31.46.