[Yulon Finance] Supplementary Explanation on Behalf of Key Subsidiary Shin Sing Co., Ltd. Regarding the Dec 17, 2025 Announcement: Board Resolves to Issue Unsecured Ordinary Corporate Bonds

1. Date of board of directors resolution: NA 2. Name [XX Company Xth (secured/unsecured) corporate bond]: Shin Sing Co., Ltd. 1st Unsecured Ordinary Corporate Bond of 2026 3. Whether to issue bonds via shelf registration (Yes/No): No 4. Total issue amount: NT$1.5 billion 5. Face value per bond: NT$1 million 6. Issue price: Issued at 100% of face value 7. Issuance period: 3 years 8. Coupon rate: Fixed annual interest rate of 2.09% 9. Types, names, amounts, and stipulations of collateral: Not applicable 10. Purpose of raised funds and utilization plan: Repayment of borrowings from financial institutions 11. Underwriting method: Public underwriting by commissioned underwriters 12. Bond trustee: Bank SinoPac Co., Ltd. 13. Underwriting or distributing agency: KGI Securities Co., Ltd. appointed as the lead underwriter 14. Issuance guarantor: Not applicable 15. Agency for principal and interest payment: Hua Nan Commercial Bank Co., Ltd. Dunhua Branch 16. Certifying agency: Not applicable 17. Conversion method for convertible bonds: Not applicable 18. Put options: Not applicable 19. Call options: Not applicable 20. Base date for share exchange if bonds include conversion, exchange, or warrants: Not applicable 21. Potential dilution of equity if bonds include conversion, exchange, or warrants: Not applicable 22. Reasonableness and necessity of capital raising after cash capital reduction: Not applicable 23. Other matters to be specified: None