Mercuries (2905) Announcement Regarding Impact of Subsidiary Mercuries Life Insurance's Adoption of IFRS 17

Date of announcement: 115/05/15. Subject: Announcement regarding the impact of the adoption of IFRS 17 'Insurance Contracts' by Mercuries Life Insurance, an investee of our subsidiary Mercuries, on the equity of Mercuries' shareholders. The subsidiary, Mercuries Life Insurance, applied IFRS 17 'Insurance Contracts' starting Jan 1, 115, and restated previous financial statements. The impact on Mercuries' shareholders' equity is as follows (Unit: NT$ thousands): Capital reserve increase (decrease): 301,135 (Dec 31, 114). Retained earnings increase (decrease): 1,789,374 (Dec 31, 114), 2,264,098 (Mar 31, 114), 2,384,194 (Jan 1, 114). Other equity increase (decrease): (722,439) (Dec 31, 114), 140,118 (Mar 31, 114), (5,386) (Jan 1, 114). Total: 1,368,070 (Dec 31, 114), 2,404,216 (Mar 31, 114), 2,378,808 (Jan 1, 114). No countermeasures required.