LINEPAY Announces Board Resolution to Amend Partial Provisions of the 112th Fiscal Year Third Employee Stock Option Plan and Subscription Rules

1. Date of Event: 2026/08/11 2. Original Announcement Date: 2023/11/17 3. Summary of Original Announcement: On March 28, 2023, the company's board of directors resolved to adopt the '112th Fiscal Year Third Employee Stock Option Plan and Subscription Rules'. 4. Reason for Change and Key Content: On August 11, 2026, the board of directors resolved to amend certain provisions of the '112th Fiscal Year Third Employee Stock Option Plan and Subscription Rules'.

● Provisions Before Amendment:

V. Subscription Conditions

(iv) If an option holder falls under any of the following circumstances, the employee stock option certificate shall be handled as follows during its validity period:

5. Transfer: If an option holder transfers, with the company's approval, to the company, its domestic or overseas controlled or affiliated companies, related enterprises, or other companies, the employee stock option certificate shall be treated in the same manner as for voluntary resignation. However, if the transfer is due to operational needs of the company or its domestic or overseas controlled or affiliated companies, and the employee is reassigned with the company's consent, and if approved by the board of directors, the employee's granted stock options shall not be affected by the transfer. If not approved by the board, the options shall be treated as for voluntary resignation.

6. Retirement: For granted stock options, upon retirement, the option holder may exercise the subscription rights within one month from the retirement date. However, such subscription rights shall be subject to the vesting schedule stipulated in subsection (ii) of this article.

● Provisions After Amendment:

V. Subscription Conditions

(iv) If an option holder falls under any of the following circumstances, the employee stock option certificate shall be handled as follows during its validity period:

5. Transfer: If an option holder transfers, with the company's approval, to the company, its domestic or overseas controlled or affiliated companies, related enterprises, or other companies, the employee stock option certificate shall be treated in the same manner as for voluntary resignation. However, if the transfer is due to operational needs of the company or its domestic or overseas controlled or affiliated companies, and the employee is reassigned with the company's consent, and if approved by the board of directors, the employee's granted but unexercised stock options shall not be affected by the transfer. If not approved by the board, the options shall be treated as for voluntary resignation.

6. Retirement: For granted but unexercised employee stock options, upon retirement, the option holder may exercise the subscription rights within one month from the retirement date. However, such subscription rights shall be subject to the vesting schedule stipulated in subsection (ii) of this article.

XII. Other

(iv) This plan was adopted by the board of directors on March 28, 2023. First amendment on August 12, 2025; second amendment on January 30, 2026; third amendment on August 11, 2026.

5. Impact on Company's Financials and Operations: No significant impact on the company's financials and operations. 6. Other Matters to be Disclosed: None.