[E.Sun Financial] E.Sun Commercial Bank, a subsidiary of E.Sun Financial Holding, announces transfer of credit assets.

1. Name and nature of the subject matter (for preferred shares, specify issuance conditions such as dividend rate): Credit assets.

2. Date on which the fact occurred: 115/7/24 ~ 115/7/24

3. Date approved by the Board of Directors: Not applicable

4. Other approval dates: Approval level: Executive Board July 23, 115 (Minguo calendar)

5. Number of transaction units, unit price, and total transaction amount: JPY 3,000,000,000.

6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, name disclosure may be omitted): CTBC Bank.

7. If the counterparty is a related party, state the reason for selecting such party, the previous owner, the relationship among the previous owner, the company, and the counterparty, the previous transfer date, and the transfer amount: Not applicable.

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

9. Matters related to the disposal of receivables (including types of collateral attached to the disposed receivables; if the disposed receivables are those owed by a related party, state the name of the related party and the book value of the receivables): Not applicable.

10. Gain (or loss) from disposal (not applicable for acquisition of securities) (if deferred, list and explain recognition status): None.

11. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: Conducted in accordance with relevant provisions of the syndicated loan agreement and general market practices for syndicated loans.

12. Decision-making method for this transaction, reference basis for price determination, and decision-making unit: Approved by the bank's internal final review unit; relevant terms follow contract provisions and general market practices.

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

14. Cumulative number, amount, ownership percentage, and restricted rights status (e.g., pledge) of the securities involved in this transaction (including this transaction) held to date: Not applicable.

15. Cumulative proportion of securities investments (including this transaction) listed under Article 3 of the 'Regulations Governing the Acquisition or Disposition of Assets by Publicly Issued Companies' to the total assets and equity attributable to owners of the parent company in the company’s latest financial statements, and the amount of working capital in the latest financial statements: Not applicable.

16. Broker and brokerage fees: Not applicable.

17. Specific purpose or use of the acquisition or disposal: Credit asset management.

18. Opinions of directors who objected to this transaction: Not applicable.

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

20. Date of auditor’s approval or audit committee’s consent: Not applicable.

21. Whether the accountant issued a non-reasonable 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 status with the counterparty within the past year and expected within 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: Exchange rate: 1 JPY = TWD 0.1978.