[KGI Financial] Announcement of Board Resolution regarding the Investment in 'CDIB-Marubeni Energy Limited Partnership' by Subsidiary CDIB Capital Management

1. Name and nature of the target: Limited partnership interest in the proposed 'CDIB-Marubeni Energy Limited Partnership' (tentative name). 2. Date of occurrence: May 29, 2026. 3. Total transaction amount: CDIB Capital Management's commitment is capped at the lower of NT$40 million or 1% of the fund size. 4. Counterparty: The proposed 'CDIB-Marubeni Energy Limited Partnership,' which will be a related party for financial reporting purposes upon establishment. 5. Reason for related party transaction: Joint fund formation between the group and a partner. 6. Purpose of acquisition: To support business development in the investment sector. 7. Other details: The total fund size is expected to be no more than NT$6 billion.