[Unikoin] Board Resolution: Establishment of a Wholly-Owned Subsidiary in Singapore

1. Name and nature of the target object (if preferred stock, specify preferred stock terms such as dividend rate): Establishment of a wholly-owned subsidiary in Singapore (tentative name: PN IPC Pte. Ltd.)
2. Date of occurrence: 115/4/30~115/4/30
3. Date of board resolution: April 30, 115
4. Other approval dates: Not applicable
5. Transaction volume, unit price, and total transaction amount: Total investment limit set at USD 10 million
6. Counterparty and relationship with the company (if counterparty is an individual and not a related party, name disclosure is not required): Newly established wholly-owned subsidiary
7. If the counterparty is a related party, also announce the reason for selecting the related party as the counterparty, the owner of the previous transfer, the relationship between the previous owner, the company, and the counterparty, the date of the previous transfer, and the transfer amount: Not applicable
8. If the owner of the subject of the transaction has been a related party of the company within the last five years, announce the related party's acquisition and disposal dates, prices, and relationship with the company at the time of the transaction: Not applicable
9. Matters related to the disposal of claims (including types of collateral attached to disposed claims, and if the disposed claim is a claim against a related party, the name of the related party and the book value of the claim against the related party in this disposal): Not applicable
10. Profit (or loss) from disposal (not applicable for acquisition of securities) (cumulative deferrals should be listed and explained): Not applicable
11. Delivery or payment terms (including payment period and amount), contract restrictions, and other important agreements: Establishment of a wholly-owned subsidiary
12. Decision method for this transaction, reference basis for price determination, and decision-making unit: Board of Directors
13. Net asset value per share of the company whose securities are acquired or disposed of: Not applicable
14. Cumulative quantity, amount, shareholding ratio, and restrictions on rights (e.g., pledge status) of this transaction's securities (including this transaction) held to date: Total investment limit set at USD 10 million
15. To date, the proportion of securities investment (including this transaction) listed in Article 3 of the 'Rules Governing the Acquisition or Disposal of Assets by Publicly Offered Companies' to the company's total assets and owner's equity attributable to the parent company in the latest financial statements, and the amount of working capital in the latest financial statements (Note 2): Proportion of total assets: 70% Ratio of owner's equity attributable to the parent company: 104% Amount of working capital: NT$2,893,056 thousand
16. Broker and brokerage fees: Not applicable
17. Specific purpose or use of acquisition or disposal: To expand international cooperation and resource linkage, enhance international cooperation space and business flexibility, and appropriately adjust group asset and resource allocation in a timely manner.
18. Opinions of dissenting directors on this transaction: None
19. Is this transaction a related party transaction: No
20. Date of Supervisor's Approval or Audit Committee's Consent: April 30, 115
21. Does the accountant's opinion on the reasonableness of this transaction state it is not reasonable: Not applicable
22. Name of accounting firm: Not applicable
23. Name of accountant: Not applicable
24. Accountant's practice certificate number: Not applicable
25. Does it involve a change in the operating model: Yes
26. Explanation of operating model change: None
27. Transaction status with the counterparty in the past year and the projected future year: None
28. Source of funds: Own funds
29. Date of previous announcement of material information on the same event: Not applicable
30. Other matters to be stated: None.