First Financial Life Announces Impact of First-time Adoption of IFRS 17

1. Date of Occurrence: 115/04/30 2. Company Name: First Financial Life Insurance Co., Ltd. 3. Relationship with the Company (Enter 'Parent Company' or 'Subsidiary'): Subsidiary 4. Proportion of Interlocking Shareholdings: 100% 5. Reason for Occurrence: Announcement on behalf of subsidiary First Financial Life regarding the impact of first-time adoption of International Financial Reporting Standard 17. 6. Response Measures: None 7. Other Matters to be Noted (If the subject of the event or resolution is a public offering company or above, this major information also meets the requirements of Article 7, Paragraph 9 of the Securities Transaction Law regarding matters that have a significant impact on shareholder equity or securities prices): First Financial Life Insurance, in accordance with IFRS 17 regulations, measured insurance and reinsurance contracts and reclassified financial assets, resulting in an increase in shareholder equity of approximately NT$2.2 billion. Subsequently, after the favorable impact of the first-time adoption of IFRS 17 was transferred to the foreign exchange fluctuation reserve, shareholder equity decreased by approximately NT$3.2 billion.