[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.