Announced on behalf of CTBC Securities regarding changes in accounting policy after the beginning of FY 2027.(Supplement to the 2026/09/21 announcement.)

1.Date of board of directors resolution:2026/09/21
2.Nature of the change:Change in accounting policy.
3.Reason for the change:The subsequent measurement of investment property
will be changed from the cost model to the fair value model.
4.Each line item affected and the projected effect for the accounting year
 preceding the accounting year changed by retrospective application of the
 accounting policy change:
(1) Impact on the consolidated balance sheet as of 2026/01/01:
Investment property increased by NT$98,151 thousand, deferred tax assets
increased by NT$22,702 thousand, deferred tax liabilities increased
by NT$25,594 thousand, and net worth increased by NT$95,259 thousand.
(2) Impact on the consolidated balance sheet as of 2026/12/31:
Investment property increased by NT$98,405 thousand, deferred tax assets
increased by NT$22,840 thousand, deferred tax liabilities increased
by NT$25,640 thousand, and net worth increased by NT$95,605 thousand.
(3) Impact on the consolidated statement of comprehensive income
for 2026: Gain on property valuation increased by NT$0 thousand,
depreciation and amortization expense decreased by NT$254 thousand,
income tax expense decreased by NT$92 thousand, net income for the period
increased by NT$346 thousand, and total comprehensive income for the period
increased by NT$346 thousand.
5.The actual effect on the opening balance of retained earnings
for the last accounting year:retained earnings increased by NT$95,259
thousand as of 2026/01/01.
6.If the decided effect is impracticable, specify the reasons
why retrospective application is impracticable, and how and from
when the accounting policy change will be applied:None.
7.If the decided effect is impracticable, the opinion provided
by the CPA about the effect of the audit opinion for the
accounting year preceding the accounting change:None.
8.Opinion expressed by the CPA regarding itemized analysis of reasonableness:
According to the review opinion issued by the CPA, the accounting treatment
related to the change in accounting policy is not unreasonable.
9.Objection or reservation opinion from the independent directors:None.
10.Countermeasures:None.
11.Any other matters that need to be specified:This matter was approved
by the competent authority and became effective on 2026/11/02.