2883 KGI Fund Subsidiary CI I Announces Board Resolution to Subscribe to Subordinated Bonds Issued by Ocean View Limited

Announcement Date: June 26, 2026 Statement Date: June 25, 2026 Statement Time: 18:36:24 Company Code: 2883 Company Name: KGI Fund Subject: Announcement on Board Resolution by Subsidiary CDIB Capital Investment I Limited (CI I) to Subscribe to Subordinated Bonds Issued by Ocean View Limited Applicable Clause: Clause 20 Factual Date: June 25, 2026 Explanation: 1. Name and Nature of the Subject Asset (if preferred shares, specify dividend rate and other terms): Subordinated bonds issued by Ocean View Limited 2. Factual Date: June 25, 2026 ~ June 25, 2026 3. Board Approval Date: June 25, 2026 4. Other Approval Dates: Not applicable 5. Number of Trading Units, Unit Price, and Total Transaction Amount: (i) Number of Units and Unit Price: Not applicable (ii) Total Transaction Amount: Up to HKD 168.7 million 6. Counterparty and Relationship with the Company (Name may be omitted if individual and not a related party): (i) Counterparty: Ocean View Limited (ii) Relationship with the Company: Unrelated party 7. If the counterparty is a related party, state the reason for selection, prior transferor, relationships among parties, transfer date, and amount: Not applicable 8. If the asset’s owner was a related party within the past five years, disclose acquisition/disposal date, price, and relationship at the time: Not applicable 9. Matters related to disposal of receivables (including types of collateral, and if receivables from related parties, disclose names and book value): Not applicable 10. Gain (or loss) from disposal (not applicable for acquisition of securities); deferred gains/losses (if any, list recognition details): Not applicable 11. Delivery or payment terms (including payment schedule and amounts), contractual restrictions, and other important agreements: As per contract terms 12. Decision-making method for this transaction, basis for price determination, and decision-making unit: (i) Decision method and pricing basis: Mutual agreement (ii) Decision-making unit: Board of Directors 13. Net asset value per share of the securities-issuing company: Not applicable 14. Cumulative holdings (including this transaction) of the securities: quantity, amount, ownership percentage, and rights restrictions (e.g., pledge status): (i) Cumulative quantity: Not applicable (ii) Cumulative amount: Up to HKD 168.7 million (iii) Ownership percentage: Not applicable (iv) Rights restrictions: None 15. Cumulative value of securities investments (including this transaction) under Article 3 of the “Regulations on Acquisition or Disposition of Assets by Publicly Issued Companies” as a percentage of total assets and equity attributable to parent company owners in the latest financial statements, and the amount of working capital: (i) Percentage of total assets: 2.33% (ii) Percentage of equity attributable to parent: 2.79% (iii) Working capital amount: Not applicable 16. Broker and brokerage fees: None 17. Specific purpose or use of the acquisition or disposition: For investment business development 18. Dissenting opinions from directors regarding this transaction: None 19. Is this transaction with a related party? No 20. Date of auditor approval or audit committee consent: Not applicable 21. Did the accountant issue a non-reasonable opinion? No 22. Name of accounting firm: Yih-Jye United Certified Public Accountants 23. Accountant’s name: Hu Xiang-Ning 24. Accountant’s license number: Taichung City CPA License No. 0191 25. Does this involve a change in business model? No 26. Explanation of business model change: Not applicable 27. Transaction history with the counterparty in the past year and expected in the next year: Not applicable 28. Source of funds: Not applicable 29. Previous date of material information disclosure on the same event: Not applicable 30. Other explanatory matters: 1) Exchange rate used: HKD to TWD at 1:4.018 as of June 5, 2026 2) CI I is the abbreviation for CDIB Capital Investment I Limited 3) Investment amount will be remitted in USD equivalent to HKD