Hotai Finance Co., Ltd. at its board meeting held on September 17, 2021, approved to establish a subsidiary, HE JING CO., LTD. Nature of subject matter: Holds 81% of newly established subsidiary. Amount, unit price, and total monetary amount of the transaction: Trading unit amount: 81 million shares. Unit price: TWD 10 per share. Total transaction amount: TWD 810 million.