Zhen Da Global's Board Resolves to Acquire Unsecured Cumulative Subordinated Ordinary Corporate Bonds Issued by Life Insurance Companies

1. Name and nature of the subject matter (if preferred shares, specify terms such as dividend rate): Unsecured cumulative subordinated ordinary corporate bonds issued by life insurance companies rated twAA- (inclusive) or higher by CRA Taiwan

2. Date on which the fact occurred: 115/8/4 ~ 115/8/4

3. Date of board approval: August 4, 2026 (Minguo Year 115)

4. Other approval dates: Not applicable

5. Quantity, unit price, and total transaction amount: The company will invest through subscription to initial issuance and purchases in the secondary market. Number of units: To be determined based on issue price or market price Unit price: Based on issue price or market price Total amount: Up to NT$300 million

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party, name disclosure may be omitted): Unrelated party

7. If the counterparty is a related party, state the reason for selection, previous transferor, relationships among previous transferor, company, and counterparty, transfer date, and amount: Not applicable

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

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

10. Gain (or loss) from disposal (not applicable for acquisition of securities; if deferred, explain recognition in table form): Not applicable

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

12. Decision-making method for this transaction, reference basis for price determination, and decision-making body: The board of directors resolved that the total investment amount shall not exceed NT$300 million, and authorized the chairman to fully manage related matters within this limit.

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

14. Cumulative quantity, amount, ownership percentage, and restricted rights (e.g., pledge status) of the securities (including this transaction) held to date: On 114/9/17, the company approved investment in unsecured cumulative subordinated ordinary corporate bonds up to NT$400 million (already invested NT$361,711,672). This resolution approves an additional investment up to NT$300 million, bringing the cumulative investment limit to NT$700 million.

15. Proportion of securities investments (including this transaction) under Article 3 of the 'Regulations Governing the Acquisition or Disposition of Assets by Publicly Issued Companies' to 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 (Note 2): Securities investment as a percentage of total assets: 8.23% Securities investment as a percentage of equity attributable to owners of the parent: 10.19% Working capital amount: NT$4,981,753 thousand

16. Broker and brokerage fees: None

17. Specific purpose or use of the acquisition or disposition of securities: Long-term investment

18. Dissenting opinions from directors regarding this transaction: None

19. Whether this transaction is a related-party transaction: No

20. Date of auditor's confirmation or audit committee approval: August 4, 2026 (Minguo Year 115)

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

22. Name of accounting firm: Not applicable

23. Name of accountant: Not applicable

24. Accountant's license number: Not applicable

25. Whether this 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: Not applicable

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

30. Other explanatory matters: None