[E.SUN Financial] E.SUN Commercial Bank, Subsidiary of E.SUN Holding, Announces Transfer of Credit Assets

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

2. Date on which the fact occurred: 8/19/115 ~ 8/19/115

3. Date approved by the board of directors: Not applicable

4. Other approval dates: Approval level: Executive Board April 23, 115

5. Number of transaction units, unit price, and total transaction amount: USD 29,910,833.33.

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party of the company, name disclosure may be omitted): Hua Nan Commercial Bank, Chang Hwa Commercial Bank. Unrelated parties.

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

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

9. Matters related to the disposal of claims in this transaction (including types of collateral attached to the disposed claims; if claims against related parties are disposed, state the names of the related parties and the book value of the claims disposed): 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 the provisions of the syndicated loan agreement and general market practices for syndicated lending.

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; conditions follow contract terms 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 rights restrictions (e.g., pledge status) of the securities involved in this transaction (including this transaction) held to date: Not applicable.

15. 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 total assets and equity attributable to owners of the parent in the company’s most recent financial statements, and the amount of working capital in the most recent financial statements: Not applicable.

16. Broker and brokerage fees: Not applicable.

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

18. Dissenting opinions from directors regarding this transaction: Not applicable.

19. Is this transaction a related-party transaction? No

20. Date of supervisor approval or audit committee consent: Not applicable.

21. Did the accountant issue 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. Does this involve 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: The exchange rate is 1 USD = 31.88 New Taiwan Dollars.