Announce the resolutions of the Board of Directors of the subsidiary, Taiwan Life Insurance Co., Ltd.

1.Date of occurrence of the event:2026/03/02
2.Company name:Taiwan Life Insurance Co., Ltd.
3.Relationship to the Company (please enter ”head office” or
  ”subsidiaries”):subsidiaries
4.Reciprocal shareholding ratios:100%
5.Cause of occurrence:In accordance with the ”Regulations
Governing the Preparation of Financial Reports by Insurance
Enterprises”released by the FSC and the interpretations
issued by the Accounting Research and Development Foundation
, the Board of Directors resolved that, in accordance with
the ”Regulations Governing the Preparation of Financial
Reports by Insurance Enterprises,” if financial assets
directly held by the Company are classified as debt instruments
measured at amortized cost (AC) and no hedging has been
designated for foreign currency risks, the Company will adopt
the exchange rate amortization method, effective January 1, 2026.
6.Countermeasures:N/A
7.Any other matters that need to be specified (the information disclosure
  also meets the requirements of Article 7, subparagraph 9 of the Securities
  and Exchange Act Enforcement Rules, which brings forth a significant impact
  on shareholders rights or the price of the securities on public companies.):
Subsequent implementation will comply with the ”Regulations
Governing the Preparation of Financial Reports by Insurance
Enterprises.”