Far Eastern New Century: Supplementary Explanation on the Issuance of Unsecured Ordinary Corporate Bonds Announced on August 8, 2025, and March 11, 2026

1. Date of Board of Directors' Resolution: NA 2. Name [Xth (secured/unsecured) corporate bond of XX Company]: Far Eastern New Century Corporation's First Unsecured Ordinary Corporate Bonds of 2026. 3. Is the corporate bond issued under a master registration statement (Yes/No): No. 4. Total Issuance Amount: The total issuance amount is NT$8 billion. 5. Par Value per Bond: NT$1 million. 6. Issuance Price: Issued at par value. 7. Issuance Period: These corporate bonds have a 5-year term. 8. Issuance Interest Rate: These corporate bonds have a fixed annual interest rate of 2.03%. 9. Type, Name, Amount, and Agreed Matters of Collateral: None. 10. Purpose and Plan for Funds Raised: To repay debts and stabilize long-term funding sources. 11. Underwriting Method: Public underwriting through negotiation and sale by securities underwriters. 12. Corporate Bond Trustee: E. Sun Commercial Bank Co., Ltd. 13. Underwriter or Sales Agent: Taishin Securities Co., Ltd. 14. Issuing Guarantor: None. 15. Agent for Principal and Interest Repayment: Far Eastern International Bank Co., Ltd. Business Department. 16. Certification Institution: None. 17. Conversion Method for Convertible Shares: Not applicable. 18. Put Option Conditions: Not applicable. 19. Call Option Conditions: Not applicable. 20. Record Date for Conversion, Exchange, or Subscription: Not applicable. 21. Potential Dilution of Equity due to Conversion, Exchange, or Subscription: Not applicable. 22. Other Matters to be Specified: None. Keywords: Material Information.