Uni-President Securities (2855) Gains Control of Uni-President Investment Trust, Making it a Subsidiary

Announcement Date: May 21, 2026 Publication Date: May 20, 2026 Publication Time: 16:27:22 Company Code: 2855 Company Name: Uni-President Securities Subject: Announcement regarding the acquisition of substantial control over Uni-President Investment Trust Co., Ltd.

Reason for the Announcement Applicable Article: Article 51 Occurrence Date: May 20, 2026

Explanation: 1. Occurrence Date: May 20, 2026 2. Company Name: Uni-President Securities Corp. 3. Relationship with the Company: The Company 4. Mutual shareholding ratio: N/A 5. Details of the occurrence: Uni-President Investment Trust Co., Ltd., an equity-method investee of the Company, held an election for its board of directors and supervisors. The Company secured half of the board seats, thereby gaining substantial control over Uni-President Investment Trust. Consequently, Uni-President Investment Trust is transitioning from an equity-method associate to a controlled subsidiary and will be included in the consolidated financial statements. Moving forward, in accordance with International Financial Reporting Standards (IFRS), the impact of the business combination will be recognized and measured from the date of control acquisition. 6. Response measures: The Company will conduct subsequent accounting treatments and information disclosure operations in accordance with relevant laws and IFRS, and will continue to evaluate the impact of this acquisition of control on the Company's financial position and operating results. 7. Other relevant matters (As the subject of this event is a public offering company, this significant information simultaneously meets the requirement of matters having a material impact on shareholder equity or security prices as stipulated in Article 7, Paragraph 9 of the Enforcement Rules of the Securities and Exchange Act): This control was acquired through the acquisition of half of the board seats of Uni-President Investment Trust. In accordance with IFRS 3, the previously held equity will be re-measured at fair value, with an estimated investment gain of approximately NT$2,160,092,000 to be recognized. Related financial impacts will be handled according to regulations and further supplementary announcements will be made as necessary based on the final recognition results.