【E.SUN Financial Holding】E.SUN Financial Holding announces on behalf of its subsidiary E.SUN Bank the board's approval to participate in the 'Mechanism to Promote Financing Guarantees for Enterprises Investing in the United States'

1. Date of occurrence of the event: 2026/05/08 2. Company name: E.SUN Commercial Bank Co., Ltd. 3. Relationship with the company (please enter 'our company' or 'subsidiary'): Subsidiary 4. Mutual shareholding ratio: 100% 5. Reason for occurrence: Participation in the 'Mechanism to Promote Financing Guarantees for Enterprises Investing in the United States' program, with a total capital contribution not exceeding 25,000,000 USD. 6. Countermeasures: Not applicable. 7. Other matters that need to be specified (if the subject of the event or resolution is a public company or above, this material information also complies with Article 7, Paragraph 9 of the Enforcement Rules of the Securities and Exchange Act regarding matters that have a material impact on shareholders' equity or securities prices): (1) Cooperate with the government to support enterprises investing in the United States, driving business development and creating diverse business opportunities. (2) E.SUN Bank can obtain financing guarantees by participating in the 'Mechanism to Promote Financing Guarantees for Enterprises Investing in the United States', reducing credit risk. (3) Actual content shall be subject to the officially signed contract.