【KGI Funds】Subsidiary KGI Securities Announces Acquisition of KGI Life Insurance Co., Ltd.'s 2026 Second Unsecured Cumulative Subordinated Corporate Bonds

1. Name and Nature of Target (for preferred shares, should also specify agreed terms such as dividend rate): KGI Life Insurance Co., Ltd.'s 2026 Second Unsecured Cumulative Subordinated Corporate Bonds 2. Date of Occurrence: 2026/05/04~2026/05/04 3. Date of Board Resolution: March 23, 2026 4. Other Approval Date: Approval level: Department head approval, May 04, 2026 5. Transaction Quantity, Unit Price, and Total Transaction Amount: Transaction Quantity: 9,900 units; Unit Price: NT$1,000,000 per unit at face value; Total Transaction Amount: NT$9,900,000,000 6. Counterparty and its Relationship with the Company (if counterparty is a natural person and not a related party of the company, disclosure of name may be omitted): Counterparty: KGI Life Insurance Co., Ltd.; Relationship with the company: Related party 7. If the counterparty is a related party, the reason for selecting the related party as the transaction counterparty, and the previous owner, relationship between the previous owner and the company and the counterparty, previous transfer date and transfer amount should be announced: Reason for selecting related party as transaction counterparty: One of the company's long-term business partners; Previous owner (including relationship with the company and counterparty), transfer price, and acquisition date: Not applicable 8. If the owner of the transaction target has been a related party of the company within the past five years, the acquisition and disposal dates, prices, and relationship with the company at the time of the transaction should be announced: Not applicable 9. Matters related to the disposal of receivables (including type of collateral attached to receivables, if receivables belong to related parties, the name of the related party and the book value of the receivables disposed of should be announced): Not applicable 10. Disposal gain (or loss) (not applicable for acquisition of marketable securities) (if deferred, recognition status should be listed and explained): Not applicable 11. Delivery or Payment Terms (including payment period and amount), Contract Restrictions, and Other Important Agreements: Payment in full on settlement date 12. Decision Method, Reference Basis for Price Determination, and Decision-making Unit for this Transaction: Decision Method: Individual negotiation; Reference Basis for Price Determination: Based on negotiation results; Decision-making Unit: Board of Directors 13. Net Asset Value per Share of the Company Issuing/Disposing of Marketable Securities: Not applicable 14. As of now, Cumulative Holding Quantity, Amount, Shareholding Ratio, and Restricted Rights (e.g., pledging) of this Transaction Security (including this transaction): Quantity: 9,900 units; Amount: NT$9,900,000,000; Shareholding Ratio: Not applicable; Restricted Rights: None 15. As of now, the Proportion of Investment in Marketable Securities (including this transaction) listed in Article 3 of the "Regulations Governing the Acquisition and Disposal of Assets by Public Companies" to the Total Assets and Equity Attributable to Owners of the Parent in the Company's Latest Financial Report, and the Amount of Working Capital in the Latest Financial Report: (1) Proportion to total assets: 48.29%; (2) Proportion to equity attributable to owners of the parent: 58.79%; (3) Working capital in the latest financial report: Not applicable 16. Broker and Brokerage Fees: None 17. Specific Purpose or Use of Acquisition or Disposal: To assist in sales and settlement as an underwriter 18. Opinions of Dissenting Directors on this Transaction: None 19. This transaction is a related party transaction: Yes 20. Date of Approval by Supervisors or Audit Committee: March 23, 2026 21. Accountant's opinion on this transaction is not reasonable: Not applicable 22. Name of Accounting Firm: Not applicable 23. Name of Accountant: Not applicable 24. Accountant's License Number: Not applicable 25. Does it involve changes in operating model: No 26. Description of changes in operating model: Not applicable 27. Transaction status with the counterparty in the past year and expected in the next year: Not applicable 28. Source of Funds: Working capital 29. Date of previously announced material information on the same event: Not applicable 30. Other Explanations: This transaction is handled by the managerial department under the authority approved by the Board of Directors according to internal regulations. Keywords: Material Information