1.Date of occurrence of the event:2026/03/05
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:The impact on shareholders' equity of the subsidiary,
   KGI Life, on its initial adoption of IFRS 17.
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.):
   Since fiscal year 2026, KGI Life has applied IFRS 17. After retrospectively
   applying IFRS 17 and ceasing to apply the overlay approach and reclassifying
   the accounting categories of financial assets in accordance with the
   application of IFRS 17, shareholders' equity increased by approximately
   NT$13.5 billion as of January 1, 2026.