[KGI Financial] Subsidiary KGI Bank Announces Transfer of Loan Assets

1. Name and nature of the target: Syndicated loan claims. 2. Date of occurrence: April 27, 2026. 3. Date of approval by the board of directors: Not applicable. 4. Other authorization date: Authorized by the Head of Corporate Banking Credit on April 27, 2026. 5. Number of transaction units, price per unit, and total transaction amount: Transfer of USD 30,000,000. 6. Counterparty and relationship with the company: (1) Counterparty: Nanyang Commercial Bank Co., Ltd. (2) Relationship: Non-related party. 7. Reasons for selecting the counterparty if they are a related party: Not applicable. 8. Details if the target owner was a related party within the past five years: Not applicable. 9. Matters related to the disposal of claims (collateral type, etc.): None. 10. Gain or loss from disposal: None. 11. Terms of delivery or payment and other agreements: Handled according to syndicated loan contract regulations and general market practices. 12. Decision-making method and reference for price determination: Approved by the bank's final internal audit unit based on market standards. 13. Net value per share of the target company: Not applicable. 14. Cumulative holdings of this security: Not applicable. 15. Ratio of investment to total assets/equity: Not applicable. 16. Broker and brokerage fee: Not applicable. 17. Specific purpose or use of the acquisition or disposal: Credit asset allocation management. 18. Dissenting opinions from directors: Not applicable. 19. Is this a related party transaction: No. 20. Date of approval by supervisor or audit committee: Not applicable. 21. Accountant's opinion on non-reasonableness: Not applicable. 22. Name of accounting firm: Not applicable. 23. Name of accountant: Not applicable. 24. Accountant's license number: Not applicable. 25. Whether it involves a change in business model: No. 26. Explanation of change in business model: Not applicable. 27. Transactions with the counterparty in the past and future year: Not applicable. 28. Source of funds: Not applicable. 29. Date of previous announcement on the same event: Not applicable. 30. Other matters: The New Taiwan Dollar amount mentioned is calculated based on the exchange rate of USD 1 to NTD 31.514 as of April 23, 2026.