KGI Financial Holding Announces Subsidiary KGI Bank's Acquisition of Nan Shan Life Insurance's 115th Year 2nd Unsecured Subordinated Ordinary Corporate Bonds from KGI Securities

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

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

3. Board approval date: October 28, 2025 (ROC Year 114)

4. Other approval dates: Not applicable

5. Number of trading units, unit price, and total transaction amount: (1) Number of trading units: 100 units. (2) Unit price: Face value of NT$1,000,000. (3) Total transaction amount: NT$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): (1) Counterparty: KGI Securities Co., Ltd. (2) Relationship with the company: Related party as defined under Article 45 of the Financial Holding Company Act.

7. If the counterparty is a related party, state the reason for selecting such party, the previous transferor, the relationship among the previous transferor, the company, and the counterparty, the previous transfer date, and transfer amount: Reason for selecting a related party: A key market trading partner. Relationship among previous transferor, company, and counterparty; previous transfer date and amount: Not applicable.

8. If the ownership of the subject asset was held by a related party of the company within the past five years, disclose the related party’s acquisition and disposal dates, 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 the receivables are owed by a related party, disclose the party’s name and the book value of the receivables): Not applicable.

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

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

12. Method of determining the transaction, basis for price determination, and decision-making unit: Transaction determination method: Individual price negotiation. Basis for price determination: 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): Number of trading units: 100 units. Unit price: NT$1,000,000 per face value. Total transaction amount: NT$100,000,000.

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: Percentage of total assets: 39.63%. Percentage of equity attributable to owners of the parent: 47.56%. Amount of working capital in the 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 general 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 approval or audit committee’s consent: October 28, 2025 (ROC Year 114)

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

22. Name of the accounting firm: Not applicable.

23. Name of the accountant: Not applicable.

24. Accountant’s practice certificate number: Not applicable.

25. Whether this involves 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 transactions in the next year: None.

28. Source of funds: Not applicable.

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

30. Other explanatory matters: None.