Stock Code: 2892

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Handbook for the 2025 Annual Shareholders’ Meeting

(Summary Translation)

Meeting Time: 9:00 am, Friday, June 20, 2025 Location: 30 Chung King S. Rd., Sec.1, Taipei 100, Taiwan

This English version handbook is a summary translation of the Chinese version and is for reference only. If there is any discrepancy between the English version and Chinese version, the Chinese version shall prevail.

Table of Contents

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Agenda of 2025 Annual Shareholders’ Meeting

Date and Time: June 20, 2025 at 9:00 a.m.

Venue: No.30, Sec. 1, Chung King S. Rd., Taipei City (the auditorium of the headquarters of First Commercial Bank Co., Ltd.)

Supplementary video conferencing will be held during the meeting. Shareholders who choose to participate the meeting through video conferencing may register on “AGM E- Voting Platform” (https://www.stockvote.com.tw).

1. The Chairperson announces the aggregate shareholding of shareholders present constitute a quorum and call the meeting to order.

2. Chairperson’s remarks

3. Report Matters:

• (a) President reports the business operation of the Company in 2024.

• (b) Audit committee report the auditing process of 2024 financial statements.

• (c) Report of the offering of the Company’s 2024 first issue of unsecured ordinary corporate bonds.

• (d) Report of the distribution of employee’s compensation and director’s remuneration in 2024.

• Recognition Matters:

• (a) Please recognize the 2024 business report and consolidated financial statements of the Company.

• (b) Please recognize the distribution of 2024 profits.

• Discussion and Election Matters:

• (a) Please approve the issuance of new shares via capitalization of profits of 2024.

• (b) Please approve the amendments to the Articles of Incorporation of the Company.

• Extemporary motions:

• Meeting adjournment

Report Matters

1. President reports the business operation of the Company in 2024.

Explanation:

The 2024 Business Report is attached as Attachment 1 (omitted).

1. Audit Committee report the auditing process of 2024 financial statements.

Explanation:

The 2024 Audit Committee’s Review Report is attached as Attachment 2.

1. Report of the offering of the Company’s 2024 first issue of unsecured ordinary corporate bonds.

Explanation:

• 1) It is conducted in accordance with Article 246 of the Company Act.

• 2) For the purposes of repaying bank loans required for operation and maturing commercial papers, it was resolved by the 3rd Board of Directors Meeting of the 8th term dated August 22, 2024 to issue "Unsecured Ordinary Corporate Bonds with a total quota of NT$ 10 billion" (the "Bonds"), which was approved by the Financial Supervisory Commission (Ref. No.: Jin-Guan-YinKong-Zi-1130229637) on September 26, 2024 and such quota must be issued within 2 years after the approval.

• 3) The issuance of the Bonds was approved by the Taipei Exchange (Ref. No.: Zheng-Gui-Zhai-Zi-11300096622) on October 28, 2024 and conducted on October 30, 2024 in the amount of NT$ 5 billion. The fund utilization plan was finished by the end of fourth quarter of 2024.

• 4) For the detailed terms of issue of the Bonds, please refer to Attachment 3. The major issuance terms are as follows:

1. Report of the distribution of employee’s compensation and director’s remuneration in 2024.

Explanation:

• 1) This proposal was to conform to Article 34-1 of the Articles of Incorporation of Company, and has been approved by the 10[th] board meeting of the 8[th] term of the Board of Directors.

• 2) The distribution was listed below:

Net profit before tax which has not deducted employee’s compensation and director’s remuneration: NTD 25,678,899,094

Employee’s compensation distributed – Cash (0.0514%): NTD 13,198,954

Director’s remuneration distributed – Cash (0.90%): NTD 231,110,092

Recognition Matters

1. Please recognize the 2024 business report and consolidated financial statements of the Company.

Explanation:

The Business Report and the Company’s Consolidated Financial Statements of 2024 have been examined by the Audit Committee, as well as approved by the 9[th] board meeting of the 8[th] term of the Board of Directors. Among which, the Company’s Consolidated Financial Statements were audited by certified public accountants, Chiao-Sen Lo and Hsien-I Chen, of PricewaterhouseCoopers, Taiwan. The 2024 Business Report and Consolidated Financial Statements are attached as Attachment 1 (omitted) and 4.

Resolved:

1. Please recognize the distribution of 2024 profits.

Explanation:

• 1) The Consolidated Financial Statements of the Company were audited by certified public accountants, Chiao-Sen Lo and Hsien-I Chen, of PricewaterhouseCoopers, Taiwan, and the after tax net income in 2024 is NT$25,359,449,781. After taking other items which were not belonging to net income into account, the adjusted unappropriated earnings is NT$25,689,218,506. In accordance with the applicable laws to retain the amount of NT$2,568,921,851 as the legal reserve, plus the amount of beginning retained earnings of NT$19,893,241,339, the total distributable profit of this year is NT$43,013,537,994 and is proposed to be distributed as follows: (Please see details as Attachment 5.)

• A. NT$13,327,312,408 as cash dividends (NT$0.95 per share).

• B. NT$3,507,187,470 as stock dividends (25 new shares per 1,000 existing shares).

• C. Year-end balance of accumulated profits is NT$26,179,038,116.

• 2) Other items mentioned previously include: (1) NT$339,667,405 of actuarial adjustment on defined benefit plans; (2) -NT$15,895,615 of gains/losses of equity instruments designated at FVTOCI; (3) NT$5,996,935 of the reversal of the special reserve provided for first-time adoption of IFRS.

• 3) After the distribution of profit is approved by this Meeting, the Board of Directors is authorized both to set a record date for the distribution of cash dividends, and, after the capital increase of the Company is approved by the competent authorities, set a record date for the distribution of stock dividends.

• 4) Cash dividends shall be calculated and rounded down to dollar in proportion

to stakeholding. The total amount of odd fraction will be counted as other income of Company.

• 5) If the number of the outstanding shares of the Company is subsequently changed due to any share buy-back by the Company, the transfer, conversion, cancellation of the shares or other circumstances resulting in the increase or decrease of the number of the outstanding shares, the Board of Directors then is authorized to adjust the distribution of dividends as appropriate.

• 6) This proposal for the distribution of profits has been approved by the 11[th] board meeting of the 8[th] term of Board of Directors and duly reviewed by Audit Committee.

Resolved:

Discussion Matters

1. Please approve the issuance of new shares via capitalization of profits of 2024.

Explanation:

• 1) In order to boost capital base and strengthen financial structure, it is proposed to appropriate NT$3,507,187,470 from the 2024 distributable earnings as stock dividends pursuant to Article 240 of the Company Act. The par value of the shares to be issued is NT$10 and the total number of the common shares to be issued is 350,718,747 shares and the total paid-in capital would reach NT$143,794,686,500.

• 2) The board of directors is authorized to set the record date for the proposed capital increase after the approval of competent authority in connection therewith is granted. The distribution of the new shares should be made to the shareholders with no consideration at the ratio of 25 new shares for every 1,000 shares held by shareholders according to their respective shareholding as stated in shareholders’ register book on the record date. Shareholders may, within five days from the record date for stock dividend, apply to the stock affairs agent of the Company to combine fractional shares into one share. Odd lots less than one share thus collected by the Company will be placed at its par value with specific parties as determined by the Chairperson under the authorization of the AGM.

• 3) The rights and obligations of the new shares to be issued under the proposed capital increase shall be the same as those of the existing shares of the Company.

• 4) The board of directors is authorized to make necessary amendment to the proposed capital increase if so instructed by the competent authority.

• 5) If the number of the outstanding shares of the Company is subsequently changed due to any share buy-back by the Company, the transfer, conversion, cancellation of the shares or other circumstances resulting in the increase or decrease of the number of the outstanding shares, the board of directors is authorized to adjust the distribution of dividends as appropriate.

• 6) This proposal has been approved by the 11[th] board meeting of the 8[th] term of Board of Directors and duly reviewed by Audit Committee.

Resolved:

1. To conform to the amendments to the "Securities and Exchange Act" and the "Taiwan Stock Exchange Corporation Operation Directions for Compliance with the Establishment of Board of Directors by TWSE Listed Companies and the Board's Exercise of Powers", it is proposed that certain articles of the "Articles of Incorporation of the First Financial Holding Co., Ltd." be amended. Please vote on the same.

Explanation:

• 1) The major amendments to the Articles of Incorporation are summarized as follows:

• A. To conform to the Paragraph 6, Article 14 of the Securities and Exchange Act, adding new provision regarding that 1% or more of the actual amount distributed as employee compensation for the current fiscal year shall be set aside as compensation for the non-executive employees.

• B. To conform to the Paragraph 1 and 3, Article 4 of the Taiwan Stock Exchange Corporation Operation Directions for Compliance with the Establishment of Board of Directors by TWSE Listed Companies and the Board's Exercise of Powers, specifying that the minimum number of independent directors in the Board of Directors of the Company is three and one-third of the seats in the board.

• 2) The Comparison Table of the Amended Articles and the descriptions thereof are attached hereto Attachment 6.

• 3) This proposal has been approved by the 10[th] board meeting of the 8[th] term of Board of Directors.

Resolved:

Extemporary Motions

Attachment 2

First Financial Holding Co., Ltd.

Audit Committee’s Report

The Board of Directors of the Company has prepared and delivered the Business Report, the Consolidated Financial Statements, and earnings distribution proposal for 2024 Wherein, the Consolidated Financial Statements were audited by certified public accountants, Chiao-Sen Lo and Hsien-I Chen, of PricewaterhouseCoopers, Taiwan. The Audit Committee has reviewed the above Business Report, the Consolidated Financial Report and earnings distribution proposal and found nothing incorrect. We hereby submit this report in accordance with Article 14-4 and Article 36 of the Securities and Exchange Act and Article 219 of the Company Act.

To: 2025 General Shareholders’ Meeting

First Financial Holding Co., Ltd.

Convener of Audit Committee: Rachel J. Huang

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April, 23 2025

Attachment 3

First Financial Holding Co., Ltd. Terms of Issue of 2024 First Issue of Unsecured Ordinary Corporate Bonds

First Financial Holding Co., Ltd. (the "Company") has been approved by the Financial Supervisory Commission (Ref. No.: Jin-Guan-Yin-Kong-Zi-1130229637) on September 26, 2024 to issue corporate bonds. The term of issue are set forth as follows:

1. Name: First Financial Holding Co., Ltd. 2024 First Issue of Unsecured Ordinary Corporate Bonds (the "Bonds").

2. Total Issue Amount: The total issue amount of the Bonds shall be NT$ 5 billion.

3. Par Value: The par value of the payment-in-kind Bonds shall be NT$ 1 million.

4. Issue Price: The Bonds shall be issued at the full face value on the issue date.

5. Tenor: The tenor of the Bonds shall be 5 years, commencing on October 30, 2024 and ending on October 30, 2029.

6. Coupon Rate: Fixed annual interest rate of 1.95%.

7. Repayment of Principal: The Bonds cannot be early terminated and the Company shall not be requested to repurchase the Bonds. The Bonds shall be repaid in full upon maturity.

8. Calculation and Payment of Interest:

9. (1) The interest on the Bonds accrues annually at the coupon rate at simple interest from the issue date and shall be paid once a year.

10. (2) The interest on each bond with the face value of NT$ 1 million shall be rounded to the nearest dollar. If the scheduled principal/interest payment date for the Bonds is a bank holiday in the jurisdiction where the payment is made, the principal and interest shall be paid on the immediately following business day, without any additional interest accrued as a result. No additional interest shall be accrued if the principal and the interest are withdrawn later than the principal/interest payment date.

11. Security: The Bonds are unsecured ordinary corporate bonds.

12. Bond Forms: The Bonds shall be issued via book entry and registered with the Taiwan Depository and Clearing Corporation (the "TDCC").

13. Underwriter: The issuer of the Bonds shall engage underwriters to conduct underwriting to the public. Yuanta Securities Co., Ltd. is engaged as the lead securities underwriter of the Bonds.

14. Trustee: Taipei Fubon Commercial Bank Co., Ltd. is engaged as the trustee of the creditors of the Bonds to exercise the power and authority to examine and supervise the Company's handling of the matters regarding the issuance of the Bonds for the benefit of the creditors of the Bonds and to execute the trust deed. The creditors holding the Bonds, subscribed either upon issuance or halfway during the tenor, agree and acknowledge the rights and obligations of the trustee set forth in the trust deed entered into by and between the Company and trustee and the terms of issue of the Bonds, as well as grant the trustee full authority with respect to the entrusted matters, which shall not be revoked during the tenor of the Bonds. The creditors of the Bonds may review the trust deed at the Company or at the trustee's business places during business hours.

15. Paying Agent: Business Department of the head office of First Commercial Bank Co., Ltd. is engaged to handle principal/interest payment for the Bonds and shall pay the principal and interest via book entry according to the list of bondholders provided by the TDCC, as well as withhold any tax payable by the creditors of the Bonds pursuant to law.

16. Notification: Unless otherwise stipulated by laws or regulations, any matters relating to the Bonds to be notified to the creditors will be announced on the Market Observation Post System (https:// mops.twse.com.tw) or made in accordance with relevant requirements of TDCC.

17. Eligible Investors: The Eligible Investors shall be limited to the professional investors defined in the Taipei Exchange Rules Governing Management of Foreign Currency Denominated International Bonds, but excluding natural persons who meet the aforesaid qualification.

18. Miscellaneous:

19. (1) Ranking: The creditors of the Bonds shall rank pari passu with other unsecured creditors of the Company.

20. (2) The Company will file with the Taipei Exchange for listing the Bonds on the Taipei Exchange, in order for the Bonds to be traded on secondary markets.

21. (3) Credit Rating: The credit rating of the Company is twAA- (Rating Date: 2024/10/1). The Bonds will not be rated by rating agency. Investors shall pay attention to the risks of the Bonds themselves.

22. All matters not covered herein shall be conducted in accordance with the Company Act, the Financial Holding Company Act, the Regulations Governing the Issuance of Corporate Bonds by Financial Holding Companies, the Regulations Governing the Offering and

Issuance of Securities by Securities Issuers and relevant regulations issued by the competent authority.

Issuer: First Financial Holding Co., Ltd. Responsible person: Chairman Ye-Chin Chiou

October 21, 2024

Attachment 4

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(l 13)PWCR2400033 5

INDEPENDENT AUDITORS'REPORT

To the Boa1·d of Directors and Shareholders of First Financial Holding Co., Ltd.

Opinion

We have audited the accompru1ying consolidated balru1ce sheets of First FiI1ru1cial HoldiI1g Co., Ltd. (the "Company''）皿d subs曲叩es (collectively "First Group") as at December 31, 2024 叩 d 2023, ru1d the related consolidated statements of comprehensive income, of ch皿ges in equity and of cash flows for the years then ended,皿d notes to the consolidated fmancial statements, includmg a summary of significant acco皿ting policies

In our opinion, the accompru1ying consolidated finru1cial statements present fairly, in all material respects, the consolidated finru1cial position of First Group as at December 31, 2024 and 2023, and its consolidated financial performance and its consolidated cash flows for the years then ended in accordance with the Regulations GovemiI1g the Preparation of Finru1cial Reports by Fmru1cial Holdmg Compru1ies, Regulations Governing the Preparation of Fin皿cial Reports by Public B皿ks, Regulations Governing the Preparation of Fmru1cial Reports by Securities Finns, Regulations Governing the Preparation of Fin 即 cial Reports by Insur皿ce Compa.i1ies, Regulations Governing tl1e Preparation of Finru1cial Reports by Futures Commission Merchru1ts, 皿d the International Financial Reporting Standards, International Accounting St皿dards, IFRlC Interpretations, and SIC Interpretations that came mto effect as endorsed by the Fmancial Supervisory Commission

Basis for opinion

We conducted our audit i..1 accordance with the Regulations GovemiI1g Fina.t1cial Statement Audit and Attestation Engagements of Certified Public Accountants, Jm-Guru1-Ym-Fa-Zi Letter No.10802731571 and St皿dards on Auditing of tl1e Republic of China. Our responsibilities tmder those s皿dards are further described i..1 the Auditors'responsibilities for the audit of the consolidated fm 血 cial statements section of our report. We are independent of First Group in accordru1ce with the Norm of Professional Ethics for Certified Public Accountants of the Republic of China, and we have fulfilled our other ethical responsibilities in accord 徂 1ce witl1 these

資誠聯合會計師事務所PricewaterhouseCoopers, Taiwan 110208嶽北市信義區基隆路一段333號27樓 27F, No. 333, Sec. 1, Keelung Rd., Xinyi Dist., Taipei 110208, Taiwan

T: +886 (2) 2729 6666, F: +886 (2) 2729 6686, www.pwc.tw

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requirements. We believe that出e audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion

Key audit matters

Key audit matters are those matters that, in our professional」udgment, were of most significm1ce in our audit of the First Group's 2024 consolidated finm1cial statements. These matters were addressed in the context of otir audit of the consolidated finm1cial statements as a whole m1d, in forming our opinion thereon, we do not provide a separate opinion on these matters

Key audit matters for the First Group's consolidated fi.nm1cial statements for the year ended December 31, 2024 are stated as follows

Impairment assessment of loans discounted

Descnpnon

Impairment assessment oflo皿s discounted complies with the regulations under IFRS 9''Financial Instruments''皿d relevru1t regulations issued by the competent autl10rity. For the accounting policy of impairn1ent assessment of lo皿s discounted, please refer to Note 4(9); for critical accounting judgements, estimates, and asswnption uncertainty of the recognition 皿d measurement of expected credit losses on lo皿s discounted, please refer to Note 5(3). For iiuonnation on allow皿ce for credit losses, which皿ounted to $37,058,090 thousru1d, as at December 31, 2024, please refer to Note 6(8); for disclosures of related credit risks, please refer to Note 12(2)D(C)

As stated in Note 5(3), iinpainnent assessment of lo皿s discounted is based on the expected credit loss model. At each finai1cial reportii1g date, fm皿cial instruments are categorised ii1to three stages based on the degree of ch皿ge in its credit risk since initial recognition. Provision for impainnent loss is measured either us mg 12-month expected credit losses (stage 1, there has been no significai1t increase in credit risk sii1ce initial recognition) or lifetime expected credit losses (stage 2, there has been a significant ii1crease in credit risk since initial recognition; or stage 3, the credit has impaired). The measurement of expected credit losses is based on supportable information about past events, current conditions and forecasts of future economic conditions

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The aforementioned recognition and measurement of impairment assessment of loans discounted involves various assumptions, estimates, and」udgements. Thus, we have included recognition 皿d measurement of expected credit losses on loans discounted as one of the key audit matters in our audit in the year of 2024

How our au血addressed the matter

The procedures that we have conducted in response to specific aspects of the above-mentioned key audit matter are s皿1marised as follows:

1. Understood ruid assessed written policies, internal control system, the expected credit loss impairment model ruid methodology, and the assessment ru1d approval process

2. Srunpled ru1d tested the implementation effectiveness of internal controls related to the recognition ru1d measurement of expected credit losses, including management of collateral ru1d its value assessment, controls for chru1ges in parruneters, and approval for provisioning of expected credit losses

3. S皿pled and tested the consistency of measurement criteria for tl1e samples in the three stages of expected credit loss with the」udgement results of the system

4. Sruupled and tested assumptions for tl1e parruneters of the expected credit loss model, including the historical data on probability of default, loss given default, and exposure at default

5. S皿pled ru1d tested fonvard-looking画ormation

• (])Sampled己tested the data on economic conditions (economic growth rate, amrnal呻ation rate, etc.) adopted by出e m皿agement when measuring expected credit losses under IFRS 9

• (2)Assessed the forward-looking scen叩os ru1d their respective weights adopted by the m皿agement.

6. Assessed cases in stage 3 (credit impaired) witl1 material amounts that were assessed individually

7. Assess whether the provision of impainnent losses complies with the relevru1t regulations of the competent authorit1)

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Fair value measurement of unlisted stocks without an active market

Descnpnon

For the accounting policy for unlisted stocks without an active market (included in financial assets at fair value tlirough other comprehensive income), please refer to Note 4(7); for critical accounting」udgements, estimates, and assumption uncertainty of ru1listed stocks without ru1 active market, please refer to Note 5(2). For iltformation on unlisted stocks of finru1cial assets at fair value through other comprehensive i11come (fair value of Level 3), which runounted to $13,576,593 thous皿d, as at December 31, 2024, please refer to Note 6(4) 皿d Note 12(l)E

The fair value of unlisted stocks that First Group owns is detennined by valuation methods since these finru1cial mstruments have no quoted prices from active market. M皿agement primarily relies on valuation reports prepared by external finru1cial consult皿ts for the fair value measurement of these financial i11struments. These measurements are largely based on comparable listed compru1ies in silnilar industries or recently published market multiples ru1d subsequently discounted according to market liquidity or specified risk

The aforementioned fair value measurement of unlisted stocks includes the determination of assumptions 皿d parruneters adopted in valuation models and methods. These measurements involve sub」ective」udgement and various asswnptions and estimates. Thus, we have included the fair value measurement of unlisted stocks with no active market as one of the key audit matters il1 our audit for the year ended December 31, 2024

How our audit addressed the matter

The procedures that we have conducted in response to specific aspects of the above-mentioned key audit matter are summarised as follows:

1. Understood皿d assessed the related \rritten policies, internal control system, fair value measurement models m1d methodologies, m1d approval process of the fair value measurement ofUl巾sted stocks.

2. Exan1ined whether the management expert's report was approved tlirough the appropriate assessment by management, mid evaluated whether the valuation result was reasonable

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1. Understood 叩d assessed the independence, professionalism, ru1d competency of management's expert.

2. Assessed whether the valuation models 皿d methodologies used by m皿agement's expert are widely adopted in the applicable industries. Assess the rationality of the comparable comp皿 ies selected by mrurngement experts. Sruupled 皿d tested the paran1eters used in the evaluation method to relevru1t supporting docun1ents.

Insurance liabilities - policy rese1-ve

Descnpnon

For the accoru1ting policies related to policy reserve, please refer to Note 4(19). First Group's provision of policy reserve is based on the mortality table filld policy reserve valuation interest rate regulated by the competent autl1ority 皿d calculated according to the mod面ed reserve method regulated in Article 12 of the Regulations Governing the Setting Aside of Various Reserves by InsuraI1ce Enterprises ru1d tl1e method prescribed in tl1e calculation statement of each product reported to the competent autl1ority. For information on policy reserve, which runounted to $71,138,241 thous皿d, as at December 31, 2024, please refer to Note 6(25). Considering that ti汜 accuracy of calculation of policy reserve is signific皿t to the consolidated financial statements, we have included policy reserve as one of the key audit matters in our audit for the year ended December 31, 2024

How our audit addressed the matter

The procedures that we have conducted in response to specific aspects of the above-mentioned key audit matter are summarised as follows

1. Understood and assessed the internal control related to provision of policy reserve 皿d sampled aJ1d examined the e: ectiveness of internal controls, including checking the policy i.Iuomrntion 卻d policy system, iI1specting the authorisation docwnents of co1uigurations for the reserve system of new products ru1d comparing the munber of policies in the policy system and the actuar」al system, to assess the completeness ru1d accuracy of calculation of policy reserve

2. Srun pied ru1d ex run iI1ed the consistency beh\1een policy basic iI1fonn ation m the actuarial system 叩d画onnation in the policy system

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1. Used the work of act11ariaJ experts lo assess山e reasonableness of policy reserve on the balance sheet date which mainly includes the following procedures:

2. (!)Sampled ru1d tested the representative new products in the current year lo ascertain that the method ru1d results of provisioning reserves are consistent witl1 the calculation statement of product reported to the regulatol}'authority

3. (2)Perfonued trend analysis (excluding new products, universal life, ru1d interest-sensitive deferred rumuities) on the liability rese1,re of traditional products to assess tl1e reasonableness of liability reserve on the balru1ce sheet date.

4. (3)Perfonned roll 即alysis on tl1e liability reser[v] e of traditional products to assess the reasonableness of liability reserve on the balru1ce sheet date

Responsibilities of management and those charged with governance for the consolidated financial statements

M皿agement is responsible for the preparation 皿d fair presentation of the consolidated finru1cial statements in accord皿ce with tJ1e Regulations Goven血g tlie Preparation of Finru1cial Reports by Finru1cial Holding Compru1ies, Regulations Governing the Preparation of Finru1cial Reports by Public Bru1ks, Regulations Governing the Preparation of Fin 卻cial Reports by Securities Fim1s, Regulations Governing the Preparation of Finru1cial Reports by Insurance Companies, Regulations Governing the Preparation of Finru1cial Reports by Futures Commission Merchru1ts,己ti汜 International Finru1tial Reporting Standards, l.J1temational Accounting St皿dards, IFRJC Interpretations, and SIC Interpretations that crune into effect as endorsed by the Fin叨cial Supervisory Commission,皿d for such internal control as m皿agement determines is necessary to enable tl1e preparation of consolidated fin 皿ciaJ statements that are free from material misstatement, whether due to fraud or error

In preparing the consolidated finru1ciaJ statements, mruiagement is responsible for assessing First Group's ability lo continue as a going concern, disclosing, as applicable, matters related to going concern ru1d using the going concern basis of accounting w1less mruiagement either intends to liquidate First Group or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing First Group's fmru1ciaJ reporting process.

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Auditors'responsibilities for the audit of the consolidated financial statements

Our ob」ectives are to obtain reasonable assurm1ce about whether tl1e consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error,皿d to issue ru1 auditors'report that includes our opinion. Reasonable assurm1ce is a high level of assurm1ce, but is not a guarantee that 皿audit conducted in accord皿ce with the S皿dards on Auditing of出e Republic of China will always detect a material misstatement when it exists Misstatements c皿叩se from fraud or error 皿d are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated flllm1cial statements

As part of ru1 audit in accordru1ce with the Stm1dards on Auditing of the Republic of China, we exercise professional」udgment and professional skepticism tl1roughout the audit. We also

• I. Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, 皿d obtain audit evidence that is sufficient m1d appropriate to provide a basis for our opinion The risk of not detecting a material misstatement resulting from fraud is higher thm1 for one resulting from error, as fraud may involve collusion, forge巧， intentional omissions, misrepresentations, or the override of internal control

2. Obtain an underst皿ding of internal control relev皿t to the audit in order to design audit procedures tlrnt are appropriate in the circumst皿ces,but not for tl1e purpose of expressing 卻 opinion on出e effectiveness of First Group's internal control

3. Evaluate the appropriateness of accounting policies used and the resonableness of accountmg estimates m1d related disclosures made by management

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4. Conclude on tl1e appropriateness of mru1agement's use of the going concern basis of accounting 卻 d, based on tl1e audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significa11t doubt on First Group's ability to continue as a going concern . If we conclude that a material uncertainty exists, we are required to draw attention in our auditors'report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors'report. However, future events or conditions may cause First Group to cease to continue as a going concern

5. Evaluate the overall presentation, structure ru1d content of the consolidated finru1cial statements, inclu山ng the disclosures, and whether 出e consolidated fm 血 cial statements represent the underlying區nsactions皿d events in a maimer that achieves fair presentation.

6. Obtain sufficient appropriate audit evidence regarding the finru1cial iiuormation of the entities or business activities withiI1 First Group to express an opinion on the consolidated fin皿cial statements. We are responsible for tl1e direction, supervision,皿d perfonn皿ce of the group audit. We remain solely responsible for our audit opinion

We communicate witl1 those charged with governance regarding,皿ong other matters, the plaru1ed scope ru1d timing of the audit ru1d significa11t audit findirigs, includiI1g皿y significant deficiencies in iI1ternal control出at we identify duriI1g our audit.

We also provide those charged witl1 govern皿ce with a statement that we have complied with relevru1t etl1ical requirements regarding independence, ru1d to communicate with them all relationships ru1d other matters that may reasonably be thought to bear on our independence, ru1d where applicable, related safeguards

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資試 pwc

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the consolidated financial statements of 2024 and are therefore the key audit matters. We describe these matters in our auditors'report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Lo, Chiao-Sen Chen, Hsien-f － 亢三五國 ， 一 心可 L^H;I正＼L

For and on Behalf of PricewaterhouseCoopers, Taiwan February 27, 2025

一一一一一一一一一一一一一一一一一一一一一一一一一一一－一－－－－－－－－－－－－－－－一一一一一一一一一一一一一一一一一一一一一一一一一一－－－－－一－－－－－－－－－－－－－一一一一一一一一一一一一一一一一一一一一一一一一一一一一一－－－－一一－－－ !he ac_companying consolidated financial statements are not intended to present the financial condition and principles generally accepted in financ\al per_fom1a!:ce_ and cash flows in accordance with accountingcountnes and」urisdictions other than the Republic of China. The standards, procedures and practice·s in the �epublic of Chin� g_ove111_ing the audit of such financial statements may cliffe; from those gen�rally accepted 111 countries and」urisdictions otl1er than the Republic of China Accordingly, the accompanying consolida�ed fin�n�ial st�tements and independent auditors'report are not intended for use by those �h� a.re_ not i1:fonned about the accounting principles or Standards -on Audi ting of the Republic of China, and their applications in practice

FIRST FINANCIAL HOLDING CO., LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS DECEMBER 31, 2024 AND 2023

(Expressed in thousands of New Taiwan dollars)

(Continued)

FIRST FINANCIAL HOLDING CO., LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS DECEMBER 31, 2024 AND 2023

(Expressed in thousands of New Taiwan dollars)

The accompanying notes are an integral part of these consolidated financial statements.

FIRST FINANCIAL HOLDING CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME YEARS ENDED DECEMBER 31, 2024 AND 2023

(Expressed in thousands of New Taiwan dollars, except earnings per share amounts)

FIRST FINANCIAL HOLDING CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME YEARS ENDED DECEMBER 31, 2024 AND 2023

(Expressed in thousands of New Taiwan dollars, except earnings per share amounts)

The accompanying notes are an integral part of these consolidated financial statements.

FIRST FINANCIAL HOLDING CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY YEARS ENDED DECEMBER 31, 2024 AND 2023

(Expressed in thousands of New Taiwan dollars)

The accompanying notes are an integral part of these consolidated financial statements.

FIRST FINANCIAL HOLDING CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

YEARS ENDED DECEMBER 31, 2024 AND 2023

(Expressed in thousands of New Taiwan dollars)

(Continued)

FIRST FINANCIAL HOLDING CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

YEARS ENDED DECEMBER 31, 2024 AND 2023

(Expressed in thousands of New Taiwan dollars)

The accompanying notes are an integral part of these consolidated financial statements.

Attachment 5

FIRST FINANCIAL HOLDING CO., LTD. Profit Distribution Table

Year 2024

(Expressed in New Taiwan Dollars)

Note: After tax net income was set for dividend distribution as top priority

Attachment 6

Comparison Table of Amended Articles to Articles of Incorporation

of the Company