1.Date of occurrence of the event:2026/02/05
2.Company name:KGI 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 draft of 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.):
The “Regulations Governing the Preparation of Financial Reports by Insurance
Enterprises” were amended and promulgated on the afternoon of February 5,
2026(consistent with the draft), and the Company will proceed in accordance
with the amended and promulgated provisions.