KGI Financial Holding Subsidiary KGI Securities Announces Disposal of Nan Shan Life Insurance Co., Ltd. 115th Year 2nd Series Unsecured Cumulative Subordinated Corporate Bond Class A to KGI Commercial Bank

1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): Nan Shan Life Insurance Co., Ltd. 115th Year 2nd Series Unsecured Cumulative Subordinated Corporate Bond Class A (10-year)

2. Date of occurrence: 115/7/27 ~ 115/7/27

3. Board approval date: June 22, 115

4. Other approval dates: Approval level: Department head approval July 27, 115

5. Number of trading units, unit price, and total transaction amount: Transaction quantity: 100 units Unit price: TWD 1,000,000 per unit (transaction interest rate: 3.75%) Total transaction amount: TWD 100,000,000

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party, name disclosure may be omitted): Counterparty: KGI Commercial Bank Co., Ltd. Relationship with company: Related party

7. If the counterparty is a related party, disclose the reason for selecting the related party, previous transferor, relationships among previous transferor, company, and counterparty, previous transfer date, and transfer amount: Reason for selecting related party: One of the company's long-term business clients Previous transferor (including relationships with company and counterparty), transfer price, and acquisition date: Not applicable

8. If the ownership of the subject matter was held by a related party of the company within the past five years, disclose the related party's acquisition and disposal date, price, and relationship with the company at the time: Not applicable

9. Matters related to the disposal of receivables (including types of collateral attached to the disposed receivables; if disposal involves receivables from a related party, disclose the name and book value of the receivable): Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities) (if deferred, provide a table showing recognition): TWD 0

11. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: Full payment on settlement date

12. Method of transaction decision, reference basis for price determination, and decision-making unit: Transaction decision method: Individual negotiation Price determination basis: Based on negotiation outcome Decision-making unit: Board of Directors

13. Net asset value per share of the securities-issuing company: Not applicable

14. Cumulative holdings of the securities involved in this transaction (including this transaction) to date, including quantity, amount, ownership percentage, and any restrictions on rights (e.g., pledge status): Quantity: 100 units Amount: TWD 100,000,000 Ownership percentage: Not applicable Rights restriction status: None

15. Cumulative securities investments (including this transaction) under Article 3 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies' as a percentage of total assets and equity attributable to owners of the parent in the company's latest financial statements, and the amount of working capital in the latest financial statements: (1) Percentage of total assets: 45.01% (2) Percentage of equity attributable to owners of the parent: 54.01% (3) Working capital amount in latest financial statements: Not applicable

16. Broker and brokerage fees: None

17. Specific purpose or use of the acquisition or disposal of securities: Execution of ordinary business operations

18. Dissenting opinions from directors regarding this transaction: None

19. Whether this transaction is a related-party transaction: Yes

20. Date of auditor's acknowledgment or audit committee approval: June 22, 115

21. Whether auditors issued a non-reasonableness opinion on this transaction: Not applicable

22. Name of auditing firm: Not applicable

23. Name of auditor: Not applicable

24. Auditor license number: Not applicable

25. Whether it involves a change in business model: No

26. Explanation of business model change: Not applicable

27. Transaction status with the counterparty in the past year and expected in the next year: Not applicable

28. Source of funds: Operating funds

29. Previous date of material information disclosure for the same event: Not applicable

30. Other explanatory matters: This transaction was executed by the management department under authority delegated by the Board of Directors in accordance with internal regulations.