Rakuten International Commercial Bank Announces Completion of Capital Reduction and Subsequent Capital Increase Registration

1. Date of regulatory approval for capital reduction: June 8, 115 2. Date of completion of capital change registration: August 7, 115 3. Impact on financial statements (including differences in paid-in capital and outstanding shares, and impact on net asset value per share): (1) Pre-reduction paid-in capital was NT$10,000,000,000, divided into 1,000,000,000 shares. Post-reduction paid-in capital decreased to NT$7,221,062,000, divided into 722,106,200 shares, with a par value of NT$10 per share. After the capital reduction, net asset value per share increased from NT$7.00 (based on internal financial reports as of June 18, 115) to NT$9.70. (2) Concurrently, a private placement of ordinary shares was conducted for cash capital increase, issuing 277,893,800 new shares, increasing capital by NT$2,778,938,000 at NT$10 per share. After the issuance, the total capital remains unchanged, and the paid-in capital was restored to NT$10,000,000,000. 4. Planned share exchange program: Not applicable 5. Expected number of listed ordinary shares after capital reduction: Not applicable 6. Ratio of listed ordinary shares to total issued ordinary shares after capital reduction (listed shares / total issued shares): Not applicable 7. If the number of listed ordinary shares after reduction is less than 60 million shares and less than 25%, explanation of measures for low liquidity: Not applicable 8. Other disclosures: Rakuten International Commercial Bank completed both capital reduction and capital increase procedures and received the Ministry of Economic Affairs’ approval notice for the change registration on August 10, 115. This is hereby announced.