==> picture [533 x 375] intentionally omitted <==

==> picture [533 x 374] intentionally omitted <==

==> picture [114 x 26] intentionally omitted <==

Contents	Contents
2026 Annual Shareholders’ Meeting Agenda .......................................... 3
Report Items (Non-Voting Items) ................................................................ 4
1.	2025 Business Report .......................................................................... 4
2.	2025 Financial Statements ................................................................... 4
3.	Audit Committee’s Review Report for 2025 Business Report and
	Financial Statements .............................................................................. 4
4.	Summary of 2025 Employees’ Compensation and Directors’
	Remuneration ......................................................................................... 4
5.	Summary of Financial Debentures Issued in 2025 ................................. 5
6.	Reminder of Article 25 of the Banking Act .............................................. 6
7.	Summary of the Bank's acquisition of real estate right-of-use assets
	from the related party, Yuan Ding Co., Ltd. in 2025 ................................ 7
Approval Items (Voting Items) .................................................................... 8
1.	2025 Business Report and Financial Statements ................................. 8
2.	2025 Earnings Distribution ..................................................................... 9
Proposed Resolutions (Voting Items) ........................................................ 10
1.	Proposal of Issuing New Shares - to Capitalize Shareholder
	Dividends .............................................................................................. 10
2.	Proposal of Private Placement - to Issue Common Shares, Preferred
	Shares, Convertible Bonds or a Combination of Above Securities to
	Specific Parties ...................................................................................... 11
3.	Waiver of Non-Competition Binding to Directors .................................... 13
Questions and Motions (Voting Items) ...................................................... 14
Attachments ................................................................................................. 15
I.	2025 Business Report ........................................................................ 15
II.	Independent Auditors’ Report & 2025 Financial Statements ............... 21

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

III.	Audit Committee’s Review Report for 2025 Business Report and
	Financial Statements .......................................................................... 41
IV.	Summary of the Bank's acquisition of real estate right-of-use assets
	from the related party, Yuan Ding Co., Ltd. in 2025 .............................. 42
General Information ..................................................................................... 43
I.	Articles of Incorporation of Far Eastern International Bank .................. 43
II.	Rules Governing Conduct of Shareholders’ Meeting of Far Eastern
	International Bank ................................................................................. 53
III.	Current Shareholding of Directors and Independent Directors ............. 58
IV.	Impact of Stock Dividends on Operating Results, Earnings per Share,
	and Shareholders’ Return on Investment ............................................. 59

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

Far Eastern International Bank (FEIB) 2026 Annual Shareholders’ Meeting

Date: Friday, May 22, 2026

Time: 9:00 a.m., Taipei time

Place: GIS MOTC Convention Center, 5F, No. 24, Section 1, Hangzhou South Road, Taipei, Taiwan

Convening method: The meeting is held hybrid and simultaneously at a physical location and through video conference.

The video conferencing platform is provided by Taiwan Depository & Clearing Corporation. (https://stockservices.tdcc.com.tw)

Meeting Agenda

Meeting begins (Confirming the attending shareholding %)

Chairperson’s remarks

Report Items (Non-Voting Items)

2025 Business Report
2025 Financial Statements
Audit Committee’s Review Report for 2025 Business Report and Financial Statements
Summary of 2025 Employees’ Compensation and Directors’ Remuneration
Summary of Financial Debentures Issued in 2025
Reminder of Article 25 of the Banking Act
Summary of the Bank's acquisition of real estate right-of-use assets from the related party, Yuan Ding Co., Ltd. in 2025

Approval Items (Voting Items)

2025 Business Report and Financial Statements
2025 Earnings Distribution

Proposed Resolutions (Voting Items)

Proposal of Issuing New Shares - to Capitalize Shareholder Dividends
Proposal of Private Placement - to Issue Common Shares, Preferred Shares, Convertible Bonds or a Combination of Above Securities to Specific Parties
Waiver of Non-Competition Binding to Directors

Questions and Motions (Voting Items)

Meeting Is Adjourned

The English version is the translation of the Chinese version and the Chinese version shall prevail, if any discrepancy.

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

Report Items (Non-Voting Items)

1. 2025 Business Report

The 2025 business report is detailed in Attachment I.

2. 2025 Financial Statements

The 2025 financial statements and the independent auditors’ report by Deloitte & Touche are detailed in Attachment II. (The 2025 financial statements are also available at http://mops.twse.com.tw)

3. Audit Committee’s Review Report for 2025 Business Report and Financial Statements

The Audit Committee’s review report is detailed in Attachment III.

4. Summary of 2025 Employees’ Compensation and Directors’ Remuneration

i. According to the Bank’s “Articles of Incorporation”, the Bank’s employees’ compensation and directors’ remuneration are allocated as no greater than 1.5% of income before tax, employees’ compensation and directors’ remuneration (IBTCR) and as 3.5%-4.5% of IBTCR, respectively, with no less than 25% of the employees’ compensation for nonexecutive employees.
ii. The income before tax, employees’ compensation and directors’ remuneration (IBTCR) in 2025 is NT$ 4,913,863,241. Based on board resolution on March 2, 2026, the Bank’s 2025 employees’ compensation and directors’ remuneration are NT$189,675,298 (or 3.86% of IBTCR) and NT$63,389,000 (or 1.29% of IBTCR), respectively, and are all paid in cash.

4 Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

5. Summary of Financial Debentures Issued in 2025

i. The issuance of FEIB financial debentures in 2025 ：

Tranch	Tranch	1st senior unsecured financial	2nd unsecured subordinated
Item		debenture in 2025	financial debenture in 2025
Date of board resolution		The Board resolution date of the issuing plan of unsecured subordinated financial debentures up to NT$ 4 billion and senior unsecured financial debentures up to NT$ 6 billion(or the equivalent in other currencies)was 2018/11/2.	The Board resolution date of the issuing plan of subordinated debentures up to NT$ 4 billion was 2024/8/9.

Tenor		5 years (2025/3/20-2030/3/20)	7 years (2025/9/18-2032/9/18).

Amount		NT$ 6 billion	NT$ 2.4 billion

Coupon		2.00% p.a. fixed	2.35% p.a. fixed

Use of proceeds		To finance the Bank's long term business growth plan.	To enhance the Bank's BIS% and finance the Bank's long term fundingneeds.

		Repayment of the principal at	Repayment of the principal at
Repayment
		maturity date.	maturity date.


Guarantor		None	None
Approval authority
		Financial Supervisory	Financial Supervisory
	Entity
		Commission	Commission


	Date	2018/12/19	2024/10/07

	Doc. No.	FSC No. 10701213730	FSC No. 1130146300

Handbook for 2026 Annual Shareholders’ Meeting 5

==> picture [115 x 26] intentionally omitted <==

6. Reminder of Article 25 of The Banking Act

i. According to the Gin-Guan-Yin-Kong-Zi No. 10060005191 Order issued by Financial Supervisory Commission (FSC) on January 31, 2012, banks should report Article 25 of the Banking Act in the shareholders’ meeting one year prior to the scheduled board election year for reminding shareholders of the relevant provisions.
ii. Reporting matters are as follows:
According to Article 25 Paragraph 2 of the Banking Act, the same person or same concerned party who singly, jointly or collectively acquires more than five percent (5%) of a Bank's outstanding voting shares shall report such fact to the Competent Authority within ten (10) days from the day of acquisition; the preceding provision applies to each cumulative increase or decrease in the shares of the same person or same concerned party by more than one percent (1%) thereafter.
According to Article 25 Paragraph 3 of the Banking Act, the same person or same concerned party who intends to singly, jointly or collectively acquire more than ten percent (10%), twenty-five percent (25%) or fifty percent (50%) of a Bank's outstanding voting shares shall apply for prior approval of the Competent Authority.
According to Article 25 Paragraph 4 of the Banking Act, a third party who holds shares of the Bank on behalf of the same person or same concerned party in trust, by mandate or through other types of contract, agreement or authorization shall fall within the purview of a concerned party.
According to Article 25 Paragraph 5 of the Banking Act, those whose shareholding exceeds ten percent (10%) shall apply for the prior approval of the Competent Authority when they intend to increase their shareholding for the first time thereafter.
According to Article 25 Paragraph 6 of the Banking Act, the regulations governing the qualifications and requirements for the same person or same concerned party who applies for approval pursuant to Paragraph 3 hereof or the proviso of the preceding paragraph, required documentation, shares to be acquired, purpose of acquisition, sources of funding, and other matters to be complied with shall be prescribed by the Competent Authority.
According to Article 25 Paragraph 8 of the Banking Act, if the total number of a Bank's shares held by the same person or by the principal, his/her spouse and children under twenty (20) years of age exceeds one percent (1%) of the Bank's outstanding voting shares, such principal shall notify the Bank thereof.
iii. According to Article 25 Paragraph 1 of the Banking Act, "same person" as used in the preceding article shall mean the same natural or juristic person. "same concerned party" as used in the preceding article shall mean parties related to the same natural or juristic person.

Parties related to the same natural person, including:

The principal, his/her spouse and relatives by blood within the second degree of kinship, who hold more than one third (1/3) of its outstanding voting shares or more than one third of its capital.

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

The principal, his/her spouse and relatives by blood within the second degree of kinship, act as its chairman, president or directors representing the majority of directors.

Parties related to the same juristic person, including:

The same juristic person and its chairman and president as well as the spouse and relatives by blood within second degree of kinship of the chairman and president, who hold more than one third (1/3) of their outstanding voting shares or more than one third of their capital.
The same juristic person and its chairman and president as well as the spouse and relatives by blood within second degree of kinship of the chairman and president, act as their chairman, president or directors representing the majority of directors.
The affiliates of the same juristic person.
iv. Where the same person or same concerned party who holds voting shares issued by a Bank without filing a report with the competent Authority or obtaining approval from the Competent Authority in accordance with the provisions set forth in Article 25 Paragraph 2, 3 or 5 hereof, the excess shares held by such same person or same concerned party shall not have voting rights and shall be disposed of within the given period prescribed by the Competent Authority. Also, The Competent Authority may impose an administrative fine of not less than Two Million New Taiwan Dollars (NT$2,000,000) and not more than Ten Million New Taiwan Dollars (NT$10,000,000), to the same person or same concerned party in accordance with Article 128 Paragraph 3 of the Banking Act. Should the same person or same concerned party is elected to be a Bank’s director, independent director, or other responsible person, the Competent Authority may consider the above violation as factual evidence showing the person has engaged in, or been involved in, other dishonest or improper activities which indicate unfitness of that person to serve as a responsible person of a bank, according to Article 3 Paragraph 12 of “Regulations Governing Qualification Requirements and Concurrent Serving Restrictions and Matters for Compliance by the Responsible Persons of Banks”.
v. Should shareholders fail to notify the fact of violating Article 25 Paragraph 8 of the Banking Act, FSC may impose an administrative fine ranging from NT$500,000 to NT$10,000,000 in accordance with Article 131 Paragraph 1 of the Banking Act.
vi. The reporting proposal was approved by the board resolution on March 2, 2026 in the 12[th] meeting of the 10[th] term Board of Directors.

7. Summary of the Bank's acquisition of real estate right-of-use assets from the related party, Yuan Ding Co., Ltd. in 2025

i. Processed pursuant to Article 4 of the Company’s Regulations on related-Party Transactions and Insider Trading Prevention, report on the Bank's acquisition of real estate right-of-use assets from the related party, Yuan Ding Co., Ltd. in 2025 detailed in Attachment IV
ii. The reporting proposal was approved by the board resolution on August 15, 2025 in the 12[th] meeting of the 6[th] term Board of Directors.

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

Approval Items (Voting Items)

1. 2025 Business Report and Financial Statements

The Board of Directors recommends shareholders vote FOR 2025 business report and financial statements.

Explanatory Notes:

i. The Audit Committee has reviewed the business report and the audited financial statements (certified by Chia-Huang Hu, CPA, and Chen-Hsiu Yang, CPA, of Deloitte & Touche) of the Bank for the year ended Dec. 31, 2025 and found the reports acceptable.
ii. The 2025 business report, the independent auditors’ report & 2025 financial statements, and Audit Committee’s review report are detailed in Attachment I, II, and III.
iii. Please vote FOR.

Resolutions:

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

2. 2025 Earnings Distribution

The Board of Directors recommends shareholders vote FOR 2025 earnings distribution.

Explanatory Notes:

Explanatory Notes:
i. The Bank’s 2025 earnings distribution is as follows: Net income Adjustment to retained earnings for revaluation of defined benefit plans Adjustment to retained earnings, for disposal income/loss of equity instruments at fair value through other comprehensive income Provision for legal reserve Reversal of special reserve Unappropriated earnings - beginning Distributable earnings Earnings distribution: Shareholder dividends Unappropriated earnings - ending	(Unit: NT$) 4,171,414,765 9,266,592 110,035,302 (1,287,214,998) 78,331,916 163,949,958
	3,245,783,535 3,082,157,872
	163,625,663

ii. Shareholder dividends are allocated as follows: (Unit: NT$)

	Per share	Total amount
Cash dividends	0.5140	2,500,756,352
Stock dividends	0.1195	581,401,520
Total	0.6335	3,082,157,872

iii. Dividend per share as referred above is calculated based on the number of shares outstanding on December 31, 2025. The Board of Directors is authorized to adjust cash and stock dividends payout ratio within the total dividends amount, if the actual number of shares outstanding on the ex-dividend (ex-right) date differs from the estimated number of shares. Dividends will be distributed on the ex-dividend (ex-right) date which is to be determined by Board of Directors after 2026 annual shareholders’ meeting. The cash dividends to each and every shareholder shall be paid in a whole amount of New Taiwan Dollars and any fraction of one New Taiwan Dollar shall be discarded. The total unpaid odd amount will be included in “other revenues” of the Bank.

iv. Please vote FOR.

Resolutions:

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

Proposed Resolutions (Voting Items)

1. Proposal of Issuing New Shares - to Capitalize Shareholder Dividends

The Board of Directors recommends shareholders vote FOR capitalization of 2025 stock dividends.

Explanatory Notes:

i. Capitalization purpose and funding sources: In order to support business needs, enhance operational capital and improve capital structure, capitalization of NT$581,401,520 shareholder dividends from 2025 earnings distribution is proposed by issuing 58,140,152 new shares at par of NT$10 per share.
ii. Allotment method: The 58,140,152 new shares are distributed in accordance with the shareholding record in the shareholder registrar on the dividend ex-right date, for 11.95 shares per 1,000 shares. The rights and obligations of new shares are the same as those of existing shares. Fractional shares may be pooled by two shareholders or more into one full share of a named shareholder. For the fractional share which cannot be pooled, the distribution will be made in the form of cash in dollar amount calculated at par value, for shareholders whose share allotment is made through central depository system, the cash amount of the fractional share will be offset by the remittance fee. Such fractional shares will be purchased by the Bank's employee shareholding trust at par value.
iii. The distributable number of dividend shares as referred to above is estimated based on the number of shares outstanding on Dec. 31, 2025. The Board of Directors is authorized to adjust stock dividend payout ratio within the total dividend amount if the actual number of shares outstanding on the ex-right date differs from the estimated number of shares.
iv. The ex-right date of stock dividends (same as the effective date of issuing new shares) will be determined by the Board of Directors after 2026 annual shareholders’ meeting.
v. Please vote FOR.

Resolutions:

10 Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

2. Proposal of Private Placement - to Issue Common Shares, Preferred Shares, Convertible Bonds or a Combination of Above Securities to Specific Parties.

The Board of Directors recommends shareholders vote FOR issuing of common shares, preferred shares, convertible bonds or a combination of above securities to specific parties.

Explanatory Notes:

i. The Bank’s Board of Directors was authorized in annual shareholders’ meeting on May 22, 2025 to proceed private placement for a total amount of not exceeding NT$10 billion or equivalent in foreign currencies. This proposal herein is to request extension of last shareholders’ meeting resolution for another year.
ii. The purpose of private placement is to seek alliance opportunities with domestic or foreign strategic investors, to enhance the Bank’s competitiveness and financial structure, and to facilitate the Bank’s long-term development, the aggregate number of shares represented by the privately placed shares, preferred shares, or shares issuable upon conversion of privately placed convertible bonds, in any combination, shall not exceed an authorized limit of one billion common shares; and the aggregate offering amount shall not exceed NT$10 billion or equivalent in other currencies. The preferred shares, if any, are to be issued according to Article 4-1 of the Bank’s Articles of Incorporation.
iii. According to Article 43-6 of the Securities and Exchange Act, the disclosure of private placement shall include:
(i) The basis and justification of the pricing:
1. The issuing price of common shares shall be no less than 80% of the reference price, which is the higher of the following two prices:
  - (1) The simple averaged closing price of 1, 3 or 5 business days prior to the pricing date, minus dividends, and added back price discounted for capital reduction.
  - (2) The simple averaged closing price of 30 business days prior to the pricing date, minus dividends, and added back price discounted for capital reduction.
2. The issuing price of preferred shares and convertible bonds shall be no less than 80% of the theoretical price, which is the price determined by an applicable pricing model considering all the terms in the issuing.
3. The pricing date and actual issuing price, as reference above, will be determined subject to market conditions and terms, and discussion with specific parties. If the issuing price is below the par value of common shares and results in cumulative losses to the Bank, the Bank may, subject to operation status then, decapitalize capital base, reverse retained earnings or capital surplus to make up the losses.
4. The pricing of private placement, pursuant to government regulation, based on the reference price or theoretical price as above, and by taking into account of 3-year lock-up period promulgated by the Securities and Exchange Act, is deemed reasonable.

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

(ii) The selection, purpose, necessity and benefits of allying with the specific parties:
1. Selection of the specific parties and purpose: The strategic investors are selected based on qualification criteria specified in Article 43-6 of the Securities and Exchange Act, for those who are able to assist the Bank expanding sales channels, growing customer base, improving service quality, and reducing operation costs.
2. Necessity: In responding to global trend of increased financial supervision for increased risk-taking capital, the Bank needs to increase Basel III capital adequacy from investment of the specific parties, for support of the Bank’s long-term development.
3. Benefits: The Bank’s competitiveness and profitability will be enhanced via management participation of the strategic investors.
(iii) The justification of private placement:
1. The justification of no public offering: In considering the transaction timing, cost, and needs from allying with the strategic investors, public offering is less feasible. Plus, the long-term business cooperation relationship with the partners would be secured by the 3-year lock-up period of investment per private placement regulation.
2. The amount of private placement: The aggregate number of shares represented by the privately placed shares, preferred shares, or shares issuable upon conversion of privately placed convertible bonds, in any combination, shall not exceed an authorized limit of one billion common shares; and the aggregate offering amount shall not exceed NT$10 billion or equivalent in other currencies. the amount of private placement could be raised by one or two tranches, within the period of 1 year from the shareholders’ meeting resolution date, subject to market conditions and transaction progress with the specific parties.
3. Capital usage plan and anticipated benefits: The capital amount raised by each tranche of private placement will be used for expanding the Bank’s business scale and digital innovation. The anticipated benefits will include strengthening the Bank’s competitiveness, profitability, capital adequacy, and shareholders’ equity. If convertible bonds are issued in foreign currency, the bond proceed will remain at the issuing currency until FX conversion is approved.
iv. Per authorization of shareholders’ meeting, the major terms of private placement, including total number, pricing and terms of new shares, selection of specific parties, the effective date of new capital, fund usage plan, expected benefit and other related matters, will be determined by the Board of Directors after approval of Audit Committee. The Board of Directors is also authorized to make any necessary adjustment on the issuing terms, due to changes of laws, competent authorities' instruction, or changes of market conditions, after approval of Audit Committee.
v. Please vote FOR.

Resolutions:

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

3. Waiver of Non-Competition Binding to Directors

The Board of Directors recommends shareholders vote FOR waiver of non-competition binding to Directors.

Explanatory Notes:

i. According to Paragraph I of Article 209 of the “Company Act”, a director who does anything for himself or on behalf of another person that is within the scope of the company’s business, shall explain to the meeting of shareholders the essential contents of such an act and secure its approval.
ii. In considering the newly elected directors may act as directors or managers of companies of business similar to the Bank, the waiver of non-competition binding to those directors is suggested to appoint those directors for their professionalism contribution to the Bank pursuant to Article 209 of the “Company Act”.


Position in			Position in	Major business of
	Name	Related company
the Bank			the company	the company



		Da Chung Bills
			Director	Bills Finance
		Finance Corp.



	Representative of Yue	Far Eastern Asset
	Ding Industry Co.,	Management	Director	AMC
Chairman
	Ltd.:	Corp.

	Mr. Thomas Chou
		Cosmos Foreign

		Exchange
			Director	FX Broker
		International Co.,

		Ltd.

iii. Please vote FOR.

Resolutions:

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

Questions and Motions (Voting Items)

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

Attachment I.

2025 Business Report

Looking back in 2025, the global economy continued to grow but at a slower pace amid U.S. tariff policies and geopolitical tensions. In contrast, Taiwan’s economy benefited from strong demand for emerging AI technologies, which drove robust export and investment momentum. As a result, Taiwan’s economic growth rate reached 8.68%, the highest level in the past 15 years. Looking forward to 2026, the global economy is expected to maintain moderate growth despite ongoing uncertainties. Continued AI-driven demand is expected to support Taiwan’s exports and investment expansion, while a gradual recovery in domestic consumption will help sustain stable economic growth and support the banking sector’s profitability.

The Bank delivered steady financial performance in 2025. Total assets increased 2% to NT$873.7 billion. Benefiting from loan growth and improved interest spreads, net interest income rose 15%, while net income after tax reached NT$4.171 billion, with earnings per share (EPS) of NT$0.93. Asset quality continued to improve, with the NPL ratio declining to a record low of 0.052%, outperforming the industry average. In addition, the Bank completed a NT$5.342 billion cash capital increase, raising the capital adequacy ratio to 15.63% and the CET1 ratio to 12.87%, further strengthening the Bank’s capital structure.

The Bank continued to enhance its core businesses during the year. Digital Banking captured opportunities in the virtual asset market and established a leading position in VASP payment flow management, while leveraging the BaaS model to collaborate with fintech startups and develop a medical finance ecosystem. In retail banking, the Bank launched the “TenJoy AI Metaverse” wealth management platform, which received recognition from several financial publications, while increasing the proportion of high-spread retail lending products. Corporate banking strengthened lending to SMEs and received the FSC’s Grade A Award for SME Lending, while continuing to arrange international syndicated loans and expand domestic and overseas corporate lending. Financial markets operations actively captured interest rate trends and expanded bond investments, significantly increasing interest income from bond portfolios.

The Bank also continued to advance its ESG initiatives. On the environmental front, the Bank established science-based carbon reduction targets, introduced internal carbon pricing, implemented an energy management system, and arranged ESG-related syndicated loans and project financing. On the social

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

front, cumulative donations to charitable programs exceeded NT$104 million, while the Bank received multiple recognitions, including four consecutive years as the FSC’s No.1 trust services provider for senior citizens (Group B), five consecutive years of the HR Asia Best Companies to Work for in Asia Award, and the National Talent Development Award from the Ministry of Labor. On the governance front, the Bank ranked among the top 25% of banks in the FSC’s "Customer Fairness Treatment" evaluation for four consecutive years, and among the top 5% of listed companies in the TWSE Corporate Governance Evaluation, while also establishing a Nomination Committee to further strengthen governance practices.

Looking ahead to 2026, the Bank will focus on sustainable growth and diversified profitability. Leveraging the benefits of the capital increase, the Bank will expand its asset scale and optimize its interest spread structure to enhance net interest income. The Bank will actively promote Wealth Management 2.0, strengthen financial market operations, and increase the contribution of fee income and trading revenue. At the same time, the Bank will apply AI technologies to optimize operations, improve productivity, expand innovative digital payment services, and enhance digital revenue streams. With strengthened governance in risk management, compliance, information security, and sustainable finance, the Bank will continue to build a solid foundation for long-term development and create sustainable value for shareholders, customers, employees, and society.

Operating Results for 2025

1. Business Plan and Operating Results (by consolidated financials)

(NT$MM)

Item				Budget
	Y2025	Y2024	YoY %
				Achieving %

Total Assets	873,711	853,463	+2%	99%
Total Loans	512,993	495,151	+4%	99%
Deposits and Remittance	711,753	698,869	+2%	99%
Equity	69,849	61,250	+14%	-
Net Revenue	12,868	12,861	-	-
PPOP	4,912	5,012	-2%	-
Net Income	4,171	4,297	-3%	-
EPS(NT$)	0.93	0.98	-6%	-

16 Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

2. Ratings

On July 3, 2025, Fitch Ratings issued its annual credit rating report for the Bank. In recognition of the Bank’s stable credit profile, prudent risk appetite, and adequate loss-absorption capacity and liquidity buffers, Fitch affirmed the Bank’s ratings. The domestic and international long-term ratings were maintained at A+(twn) and BBB, while the domestic and international shortterm ratings remained at F1(twn) and F3, all with a Stable Outlook. The ratings reflect the Bank’s investment-grade credit quality and sound financial profile.

3. Research and Development

In response to the rapid development of AI technologies, the Bank launched a bank-wide AI transformation initiative in 2025, establishing an AI governance framework and operational guidelines while promoting AIenabled innovation across the organization. Priority was given to applications that enhance internal processes and improve operational efficiency, including AI-driven fraud prevention, AML identity verification, intelligent customer service upgrades, and personal data management. To improve operational efficiency and customer experience, the Bank continued to develop new products and optimize service processes. Key initiatives included launching digital securities settlement accounts for Far Eastern Securities, adjusting online transfer limits for digital deposit accounts, and upgrading Bankee digital deposit account services. The Bank also enhanced the Foreign Exchange Margin Trading Platform (FETP) to provide more convenient online FX margin trading services. In addition, the Bank adopted AI tools to enhance its CRM system, improving the efficiency and quality of corporate credit review processes. By leveraging big data analytics and customer tagging, the Bank strengthened its digital wealth management capabilities through the development of robo-advisory investment products and enhanced digital marketing tools. The Bank also applied generative AI to support marketing strategies and product development. Furthermore, the Bank launched an upgrade project for its retail banking mobile app, optimizing the user interface while introducing enhanced anti-fraud security features to ensure both convenience and transaction safety.

4. Organization Changes

To strengthen fraud prevention and comply with regulatory requirements of the Financial Supervisory Commission, the Bank established a Fraud Prevention Department under the AI & Digital Banking Group in March 2025. The department serves as a dedicated unit responsible for coordinating bank-

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

wide anti-fraud initiatives, integrating relevant resources, and setting operational priorities. By leveraging AI and digital technologies, the Bank continues to enhance its fraud detection and prevention capabilities.

5. Impact of External Competitive, Regulatory, and Macroeconomic Environments

Taiwan’s banking industry has long been characterized by overbanking, resulting in intense price competition and relatively limited profitability growth. Market share is also highly concentrated among large financial holding company banks, whose scale advantages further intensify competition and constrain growth opportunities for small and medium-sized banks.

The Bank continues to strengthen its compliance framework in response to regulatory developments, including amendments related to the reporting of major contingency events, the Securities and Exchange Act, internal control requirements for securities firms, and regulations on anti-money laundering and counter-terrorism financing. In addition, the Bank actively supports the government’s Green and Transition Finance Action Plan, promoting sustainability initiatives in alignment with Taiwan’s net-zero transition goals.

In 2025, global economic activity was affected by factors such as U.S. tariff policies, U.S.–China tensions, and geopolitical uncertainties. Nevertheless, strong demand from the AI supply chain supported corporate financing and capital expenditure, sustaining growth momentum in corporate lending. Meanwhile, the U.S. Federal Reserve’s rate-cutting cycle placed pressure on banks’ interest spreads, and the Central Bank’s measures to manage real estate lending concentration constrained growth in construction and mortgage lending. In response, the Bank proactively adjusted its loan portfolio structure to maintain stable profitability.

Operating Plans for 2026

1. Operating Goals

Major operating goals for 2026 (by consolidated financials) are summarized as follows:

(1) Total assets: NT$929.2 billion.
(2) Total loans: NT$545.2 billion.
(3) Total deposits: NT$750.9 billion.

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

2. Policies and Major Strategies

(1) Retail Banking:

Retail Banking will strengthen the competitiveness of financial products and accelerate the expansion of the mass market segment through the "Slow Wealth Lohas " brand to grow AUM. The BU will promote deposit growth and optimize its funding structure through targeted campaigns for NTD and foreign currency deposits. At the same time, the BU will enhance interest spread performance by expanding mortgage refinancing and focusing on higher-yield consumer lending. In the credit card business, the BU will promote premium card products and participate in the Apple Pay program to increase card issuance and fee income. In line with Wealth Management 2.0, the BU will introduce eight-tier privilege services, cultivate high-potential HNW clients, and expand the number of clients with assets exceeding NT$100 million.

(2) Corporate Banking:

The BU will continue to expand its client coverage across key domestic and international industries while providing integrated financial solutions tailored to clients’ needs in corporate financing, investment services, cash management, and interest rate and foreign exchange hedging. Leveraging the Bank’s strategic network across Greater China and the Asia-Pacific region, dedicated professional teams will deliver comprehensive one-stop cross-border financial services to support clients’ international business development. Through these efforts, the BU aims to broaden its international client base, strengthen cross-border financial capabilities, and further enhance its presence in global market.

(3) Financial Markets:

The BU will focus on expanding its client base among institutional investors and high-net-worth corporate clients by developing diversified structured products that address both asset and liability management needs. By leveraging digital technologies and social media platforms, the BU will maintain its leading position in “FX margin trading" market. The BU will also enhance trading profitability and stability through the application of machine learning and AI-assisted trading strategies for structured products. At the same time, it will strengthen emerging market NDF currency trading, complemented by options and commodity futures instruments to capture market opportunities. Equity investment portfolios

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

will be optimized based on industry and fundamental analysis, integrating quantitative investment strategies and derivatives trading to enhance investment returns. In addition, the BU will increase investments in ESGrelated equities and bonds as part of its commitment to sustainable finance.

(4) Digital Banking:

The BU will focus on three strategic priorities: accelerating bank-wide AI transformation, strengthening technology-driven anti-fraud management, and expanding innovative digital financial services. The BU will deepen the integration of AI technologies into core operations, leveraging intelligent tools to optimize internal processes and improve operational and compliance efficiency. To safeguard customer assets, The BU will continue to enhance its AI-powered fraud detection and prevention capabilities, building a robust protection framework. At the same time, the BU will further strengthen its Bankee digital brand and actively expand into niche markets such as virtual asset payment services and the healthcare financial ecosystem. Through these initiatives, the BU aims to provide both individual and corporate clients with more diversified and innovative digital financial experiences while driving the growth of digital financial services.

Chairman：Thomas Chou President：Jiann Jong Lin Chief Accountant：Cindy Chen

20 Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

Attachment II.

Independent Auditors’ Report & 2024 Financial Statements

( English Translation of a Report Originally Issued in Chinese)

==> picture [421 x 114] intentionally omitted <==

INDEPENDENT AUDITORS’ REPORT

The Board of Directors and the Shareholders Far Eastern International Bank Ltd.

Opinion

We have audited the accompanying consolidated financial statements of Far Eastern International Bank Ltd. (the “Bank”) and its subsidiaries, which comprise the consolidated balance sheets as of December 31, 2025 and 2024, and the consolidated statements of comprehensive income, changes in equity and cash flows for the years then ended, and notes to the consolidated financial statements including material accounting policy information.

In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Bank and its subsidiaries as of December 31, 2025 and 2024, and its consolidated financial performance and its consolidated cash flows for the years then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Public Banks and the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC Interpretations (IFRIC), and SIC interpretations (SIC) endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China (FSC).

Basis for Opinion

We conducted our audits in accordance with the Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants and the Standards on Auditing of the Republic of China. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the Bank and its subsidiaries in accordance with The Norm of Professional Ethics for Certified Public Accountant of the Republic of China, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the 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 judgment, were of most significance in our audit of the consolidated financial statements for the year ended December 31, 2025. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

Key audit matters related to the Bank and its subsidiaries’ consolidated financial statements for the year ended December 31, 2025 for the Bank and its subsidiaries, which are described as follows:

Allowance for Expected Credit Losses on Loans

As of December 31, 2025, the balance of loans in the aggregate amounted to NT$506,589,988 thousand, which accounted for 58% of the total assets of the consolidated financial statements; an amount that is deemed to be significant to the consolidated financial statements. Besides assessing expected credit losses on loans in accordance with IFRS 9 “Financial Instruments”, the Bank complies with the Regulations Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/Non-accrual Loans and related regulations when assessing classification of credit assets and recognizing allowance for possible losses, and the higher amount of allowance for expected credit losses on loans is recognized. As the assessment on the impairment of loans involved the management’s critical judgments in accounting estimation and the underlying assumptions, we deemed the allowance for expected credit losses on loans as a key audit matter. Refer to Note 5 to the consolidated financial statements for the critical accounting judgments and estimation uncertainty.

Refer to Notes 4, 5, 14 and 44 to the consolidated financial statements for disclosures related to impairment on loans.

The main audit procedures we performed in response to certain aspects of the key audit matter described above are as follows:

Understand and perform tests on the Bank’s internal controls relevant to loans impairment assessment.
Verify whether the methodology, main assumptions and parameters (consider the probability of default, probability of loss given default and exposure at default on forward-looking information) adopted by the impairment model of expected credit losses adequately reflect the actual position and compliance with IFRS 9, and recalculate the amount of impairment.
Sample and review credit files to evaluate whether the loans are reasonably categorized per regulatory stipulation and recalculate for the correctness of the allowance.

Other Matter

We have also audited the parent company only financial statements of the Bank as of and for the years ended December 31, 2025 and 2024 on which we have issued an unmodified opinion.

Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements

Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Public Banks and the IFRS, IAS, IFRIC, and SIC endorsed and issued into effect by the FSC, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

22 Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

In preparing the consolidated financial statements, management is responsible for assessing the Bank and its subsidiaries’ ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Bank and its subsidiaries or to cease operations, or has no realistic alternative but to do so.

Those charged with governance, including the audit committee, are responsible for overseeing the Bank and its subsidiaries’ financial reporting process.

Auditors’ Responsibilities for the Audit of the Consolidated Financial Statements

Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Standards on Auditing of the Republic of China will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and 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 financial statements.

As part of an audit in accordance with the Standards on Auditing of the Republic of China, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

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, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Bank and its subsidiaries’ internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Bank and its subsidiaries’ 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 the Bank and its subsidiaries to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

Obtain sufficient and appropriate audit evidence regarding the financial information of entities or business activities within the Bank and its subsidiaries to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision, and performance of the Bank and its subsidiaries audit. We remain solely responsible for our audit opinion.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

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 for the year ended December 31, 2025 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.

The engagement partners on the audit resulting in this independent auditors’ report are Chia-Huang Hu and Chen-Hsiu Yang.

Deloitte & Touche Taipei, Taiwan Republic of China

March 12, 2026

Notice to Readers

The accompanying consolidated financial statements are intended only to present the consolidated financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such consolidated financial statements are those generally applied in the Republic of China.

For the convenience of readers, the independent auditors’ report and the accompanying consolidated financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors’ report and consolidated financial statements shall prevail.

24 Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

ASSETS ASSETS Cash and cash equivalents, net Due from the Central Bank and other banks, net Financial assets at fair value through profit or loss Financial assets at fair value through other comprehensive income Investment in debt instruments at amortized cost, net Securities purchased under resale agreements, net Receivables, net Discounts and loans, net Investments accounted for using equity method Other financial assets, net Property and equipment, net Right-of-use assets, net Intangible assets, net Deferred tax assets Other assets TOTAL LIABILITIES AND EQUITY LIABILITIES Due to the Central Bank and other banks Funds borrowed from the Central Bank and other banks Financial liabilities at fair value through profit or loss Securities sold under repurchase agreements Payables Current tax liabilities Deposits and remittances Bank debentures Principal received on structured products Other financial liabilities Provisions Lease liabilities Other liabilities Total liabilities EQUITY ATTRIBUTABLE TO OWNERS OF THE BANK Share capital Capital surplus Retained earnings Legal reserve Special reserve Unappropriated earnings Total retained earnings Other equity Total equity TOTAL		2025 Amount % $ 5,378,820 1 50,315,876 6 55,688,152 7 63,132,388 7 147,693,446 17 2,703,167 - 19,108,530 2 506,589,988 58 2,979,414 - 11,222,142 1 5,220,517 1 1,435,267 - 1,538,210 - 121,612 - 583,363 - $873,710,892 100 $ 966,213 - 3,048,949 - 7,729,839 1 1,953,568 - 6,341,467 1 236,153 - 711,752,762 82 25,301,720 3 42,130,399 5 1,842,970 - 659,372 - 1,457,282 - 441,532 - 803,862,226 92 48,652,847 6 830,560 - 14,816,444 2 84,254 - 4,454,667 - 19,355,365 2 1,009,894 - 69,848,666 8 $873,710,892 100	2024
			Amount % $ 20,587,193 3 43,705,701 5 53,134,114 6 59,536,214 7 146,215,199 17 3,434,968 1 18,553,830 2 488,805,319 57 2,783,101 - 8,636,128 1 5,195,387 1 903,588 - 1,546,704 - 71,137 - 354,467 - $853,463,050 100 $ 2,851,990 1 1,163,333 - 8,729,116 1 2,643,625 - 15,328,617 2 138,082 - 698,869,200 82 16,901,900 2 42,347,489 5 1,229,329 - 629,812 - 924,169 - 456,599 - 792,213,261 93 42,753,997 5 302,926 - 13,510,272 2 164,485 - 4,596,441 - 18,271,198 2 (78,332) - 61,249,789 7 $853,463,050 100

Handbook for 2026 Annual Shareholders’ Meeting 25

==> picture [115 x 26] intentionally omitted <==

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars, Except Per Share Amounts)

INTEREST REVENUES INTEREST EXPENSES NET INTERESTS NET REVENUES AND GAINS OTHER THAN INTEREST Net service fee income Gain on financial assets and liabilities at fair value through profit or loss Realized gain on financial assets at fair value through other comprehensive income Net foreign exchange gain Reversal of impairment loss (impairment loss) on assets Share of profit of associates for using equity method Others Total net revenues and gains other than interest NET REVENUES NET PROVISION FOR POSSIBLE LOSS ON BAD DEBTS EXPENSE, COMMITMENT, GUARANTEE AND LETTERS OF CREDIT ISSUED OPERATING EXPENSES Employee benefit expense Depreciation and amortization Other general and administrative expenses Total operating expenses INCOME BEFORE INCOME TAX INCOME TAX EXPENSE NET INCOME FOR THE YEAR		2025		Percentage Increase 2024 (Decrease) Amount % % $ 19,845,562 154 2 13,924,519 108 (3) 5,921,043 46 15 3,014,959 23 - 2,934,657 23 (27) 209,789 2 3 327,053 3 (36) (1,997) - 324 152,484 1 12 302,693 2 (7) 6,939,638 54 (13) 12,860,681 100 - 142,536 1 78 4,685,075 36 2 751,687 6 (1) 2,411,455 19 2 7,848,217 61 1 4,869,928 38 (4) 572,738 5 (15) 4,297,190 33 (3)
		Amount % $ 20,246,156 157 13,442,547 104 6,803,609 53 3,026,350 23 2,154,170 17 216,325 2 210,056 2 4,478 - 170,735 1 282,932 2 6,065,046 47 12,868,655 100 253,010 2 4,761,065 37 747,440 5 2,447,647 19 7,956,152 61 4,659,493 37 488,078 4 4,171,415 33

(Continued)

26 Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars, Except Per Share Amounts)

OTHER COMPREHENSIVE INCOME (LOSS) Items that will not be reclassified subsequently to profit or loss: Remeasurement of defined benefit plans Gain (loss) on valuation of investments in equity instruments at fair value through other comprehensive income Share of other comprehensive income (loss) of associates for using equity method Income tax expense relating to items that will not be reclassified subsequently to profit or loss Items that may be reclassified subsequently to profit or loss Exchange differences on translating foreign operations Share of other comprehensive income (loss) of associates for using equity method Gain on investments in debt instruments measured at fair value through other comprehensive income Income tax expense relating to items that may be reclassified subsequently to profit or loss Other comprehensive income for the year TOTAL COMPREHENSIVE INCOME FOR THE YEAR NET INCOME ATTRIBUTABLE TO: Owners of the Bank TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO: Owners of the Bank EARNINGS PER SHARE Basic Diluted		2025		Percentage Increase 2024 (Decrease) Amount % % $ 33,915 - (40) (42,557) - 1,367 5,273 - (155) (6,783) - 40 (10,152) - 5,543 109,147 1 (147) (35,615) - 498 80,685 - 601 (7,119) - 83 147,098 1 345 136,946 1 782 $ 4,434,136 34 21 $ 4,297,190 33 (3) $ 4,434,136 34 21 $0.98 $0.98
		Amount % $ 20,432 - 539,096 4 (2,911) - (4,086) - 552,531 4 (50,920) - 141,681 1 565,427 4 (1,191) - 654,997 5 1,207,528 9 $ 5,378,943 42 $ 4,171,415 33 $ 5,378,943 42 $0.93 $0.92

(Concluded)

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

		Equity Attributa	ble to Shareholders	of the Parent
Share Capital C $40,694,838 - - - 2,059,159 2,059,159 - - - - 42,753,997 - - - 1,068,850 1,068,850 - - - 4,830,000 - - $48,652,847	apital Surplus $ 302,926 - - - - - - - - - 302,926 - - - - - - - - 505,416 22,218 - $ 830,560	Re	tained Earnings			Others
					Fo	Fi Exchange Differences on Translating reign Operations $ (167,411) - - - - - - 102,028 102,028 - (65,383) - - - - - - (52,111) (52,111) - - - $ (117,494)
		Legal Reserve S $12,304,518 1,205,754 - - - 1,205,754 - - - - 13,510,272 1,306,172 - - - 1,306,172 - - - - - - $14,816,444	U pecial Reserve $ 1,711,795 - (1,547,310) - - (1,547,310) - - - - 164,485 - (80,231) - - (80,231) - - - - - - $ 84,254	nappropriated Earnings $ 4,019,297 (1,205,754) 1,547,310 (2,059,159) (2,059,159) (3,776,762) 4,297,190 29,603 4,326,793 27,113 4,596,441 (1,306,172) 80,231 (2,137,700) (1,068,850) (4,432,491) 4,171,415 9,267 4,180,682 - - 110,035 $ 4,454,667

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

CASH FLOWS FROM OPERATING ACTIVITIES Income before income tax Adjustments for: Depreciation Amortization Provision for possible loss on bad debts expense, commitment, guarantee and letters of credit issued Net valuation loss (gain) on financial assets and liabilities at fair value through profit or loss Interest expenses Interest revenues Dividend revenue Share-based payments Shares of profit from associates Impairment loss (reversal of impairment loss) on financial assets Unrealized net foreign exchange loss (gain) on assets and liabilities other than foreign currency cash and cash equivalents Other adjustments Changes in operating assets and liabilities Increase in due from the Central Bank and other banks Increase in financial assets at fair value through profit or loss Decrease (increase) in financial assets at fair value through other comprehensive income Increase in investments in debt instruments at amortized cost Decrease in receivables Increase in discounts and loans Increase in other financial assets - financial transaction margin Increase (decrease) in due to the Central Bank and other banks Increase (decrease) in financial liabilities at fair value through profit or loss Increase (decrease) in payables Increase in deposits and remittances Increase in principal received on structured products Increase (decrease) in other financial liabilities - financial transaction margin Decrease in provisions for employee benefits Decrease in other liabilities Cash generated from (used in) operations Interest received Dividends received Interest paid Income tax paid Net cash generated from (used in) operating activities	2025 $ 4,659,493 738,946 8,494 734,535 106,565 13,442,547 (21,002,208) (243,058) 22,218 (170,735) (3,825) 46,227 877 (1,178,245) (3,809,054) (3,190,255) (2,234,152) 12,740 (20,799,339) (2,611,078) (1,755,917) (893,390) (9,272,681) 17,628,839 48,455 64,636 (35,404) (7,069) (29,691,838) 20,870,423 257,253 (13,319,980) (444,936) (22,329,078)	2024 $ 4,869,928 726,204 25,483 666,655 (617,754) 13,924,519 (20,340,707) (251,508) - (152,484) 1,735 (53,237) (499) (2,540,438) (10,299,406) 5,787,159 (12,729,253) 802,083 (17,811,377) (1,234,464) 1,239,186 189,064 9,174,570 30,895,373 7,794,101 (378,935) (63,304) (151,045) 9,471,649 20,184,169 232,158 (13,819,744) (506,596) 15,561,636

(Continued)

Handbook for 2025 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of property and equipment Proceeds from disposal of property and equipment Increase in other financial assets Decrease (increase) in other assets Dividends received from associates Net cash used in investing activities CASH FLOWS FROM FINANCING ACTIVITIES Increase in funds borrowed from the Central Bank and other banks Proceeds from the issuance of bank debentures Repayments of bank debentures Increase (decrease) in securities sold under repurchase agreements Repayments of the principal portion of lease liabilities Increase (decrease) in other financial liabilities Cash dividends Issuance of ordinary shares for cash Net cash generated from (used in) financing activities EFFECTS OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS, BEGINNING OF THE YEAR CASH AND CASH EQUIVALENTS, END OF THE YEAR	2025 $ (363,976) 86 (121,800) (229,671) 113,192 (602,169) 1,885,616 8,400,000 (180) (577,254) (399,632) 542,399 (2,137,700) 5,335,416 13,048,665 (625,662) (10,508,244) 48,449,246 $ 37,941,002	2024 $ (371,663) 55 (391,528) 41,212 74,192 (647,732) 1,030,000 6,000,000 (6,000,000) 1,277,327 (408,933) (523,666) (2,059,159) - (684,431) 849,869 15,079,342 33,369,904 $ 48,449,246

Reconciliation of the amounts in the consolidated statements of cash flows with the equivalent items reported in the consolidated balance sheets is as follows:

Cash and cash equivalents in consolidated balance sheets Due from the Central Bank and other banks that meet the IAS 7 definition of “cash and cash equivalents” Securities purchased under resale agreements that meet the IAS 7 definition of “cash and cash equivalents” Cash and cash equivalents in consolidated statements of cash flows		December 31	December 31
		2025 $ 5,378,820 29,859,015 2,703,167 $ 37,941,002	2024 $ 20,587,193 24,427,085 3,434,968 $ 48,449,246 (Concluded)

Handbook for 2025 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

==> picture [420 x 114] intentionally omitted <==

INDEPENDENT AUDITORS’ REPORT

The Board of Directors and the Shareholders Far Eastern International Bank Ltd.

Opinion

We have audited the accompanying parent company only financial statements of Far Eastern International Bank Ltd. (the “Bank”), which comprise the parent company only balance sheets as of December 31, 2025 and 2024, and the parent company only statements of comprehensive income, changes in equity and cash flows for the years then ended, and notes to the parent company only financial statements, including material accounting policy information.

In our opinion, the accompanying parent company only financial statements present fairly, in all material respects, the parent company only financial position of the Bank as of December 31, 2025 and 2024, and its parent company only financial performance and its parent company only cash flows for the years then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Public Banks.

Basis for Opinion

We conducted our audits in accordance with the Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants and the Standards on Auditing of the Republic of China. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Parent Company Only Financial Statements section of our report. We are independent of the Bank in accordance with The Norm of Professional Ethics for Certified Public Accountant of the Republic of China, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the 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 judgment, were of most significance in our audit of the parent company only financial statements for the year ended December 31, 2025. These matters were addressed in the context of our audit of the parent company only financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

Handbook for 2025 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

Key audit matters related to the Bank’s parent company only financial statements for the year ended December 31, 2025 for the Bank, which are described as follows:

Allowance for Expected Credit Losses on Loans

As of December 31, 2025, the balance of loans in the aggregate amounted to NT$506,589,988 thousand, which accounted for 58% of the total assets of the parent company only financial statements; an amount that is deemed to be significant to the parent company only financial statements. Besides assessing expected credit losses on loans in accordance with IFRS 9 “Financial Instruments”, the Bank complies with the Regulations Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/Non-accrual Loans and related regulations when assessing classification of credit assets and recognizing allowance for possible losses, and the higher amount of allowance for expected credit losses on loans is recognized. As the assessment on the impairment of loans involved the management’s critical judgments in accounting estimation and the underlying assumptions, we deemed the allowance for expected credit losses on loans as a key audit matter. Refer to Note 5 to the parent company only financial statements for the critical accounting judgments and estimation uncertainty.

Refer to Notes 4, 5, 14 and 43 to the parent company only financial statements for disclosures related to impairment on loans.

The main audit procedures we performed in response to certain aspects of the key audit matter described above are as follows:

Understand and perform tests on the Bank’s internal controls relevant to loans impairment assessment.
Verify whether the methodology, main assumptions and parameters (consider the probability of default, probability of loss given default and exposure at default on forward-looking information) adopted by the impairment model of expected credit losses adequately reflect the actual position and compliance with IFRS 9, and recalculate the amount of impairment.
Sample and review credit files to evaluate whether the loans are reasonably categorized per regulatory stipulation and recalculate for the correctness of the allowance.

Responsibilities of Management and Those Charged with Governance for the Parent Company Only Financial Statements

Management is responsible for the preparation and fair presentation of the parent company only financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Public Banks and for such internal control as management determines is necessary to enable the preparation of parent company only financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the parent company only financial statements, management is responsible for assessing the Bank’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Bank or to cease operations, or has no realistic alternative but to do so.

Those charged with governance, including the audit committee, are responsible for overseeing the Bank’s financial reporting process.

Handbook for 2025 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

Auditors’ Responsibilities for the Audit of the Parent Company Only Financial Statements

Our objectives are to obtain reasonable assurance about whether the parent company only financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Standards on Auditing of the Republic of China will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and 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 parent company only financial statements.

As part of an audit in accordance with the Standards on Auditing of the Republic of China, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the parent company only financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Bank’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Bank’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 parent company only 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 the Bank to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the parent company only financial statements, including the disclosures, and whether the parent company only financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient and appropriate audit evidence regarding the financial information of entities or business activities within the Bank to express an opinion on the parent company only financial statements. We are responsible for the direction, supervision, and performance of the audit. We remain solely responsible for our audit opinion.

Handbook for 2025 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the parent company only financial statements for the year ended December 31, 2025 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.

The engagement partners on the audit resulting in this independent auditors’ report are Chia-Huang Hu and Chen-Hsiu Yang.

Deloitte & Touche Taipei, Taiwan Republic of China March 12, 2026

Notice to Readers

The accompanying financial statements are intended only to present the financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards procedures and practices to audit such financial statements are those generally applied in the Republic of China.

For the convenience of readers, the independent auditors’ report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors’ report and financial statements shall prevail.

Handbook for 2025 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

FAR EASTERN INTERNATIONAL BANK LTD.

PARENT COMPANY ONLY BALANCE SHEETS DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

ASSETS ASSETS Cash and cash equivalents, net Due from the Central Bank and other banks, net Financial assets at fair value through profit or loss Financial assets at fair value through other comprehensive income Investment in debt instruments at amortized cost, net Securities purchased under resale agreements, net Receivables, net Discounts and loans, net Investments accounted for using equity method Other financial assets, net Property and equipment, net Right-of-use assets, net Intangible assets, net Deferred tax assets Other assets TOTAL LIABILITIES AND EQUITY LIABILITIES Due to the Central Bank and other banks Funds borrowed from the Central Bank and other banks Financial liabilities at fair value through profit or loss Securities sold under repurchase agreements Payables Current tax liabilities Deposits and remittances Bank debentures Principal received on structured products Other financial liabilities Provisions Lease liabilities Other liabilities Total liabilities EQUITY Share capital Capital surplus Retained earnings Legal reserve Special reserve Unappropriated earnings Total retained earnings Other equity Total equity TOTAL		2025 Amount % $ 5,118,377 1 50,315,876 6 55,688,152 6 63,132,388 7 147,693,446 17 2,703,167 - 16,638,170 2 506,589,988 58 5,061,326 1 10,987,412 1 5,212,424 1 1,398,726 - 1,538,210 - 68,654 - 300,776 - $872,447,092 100 $ 966,213 - 3,048,949 - 7,729,839 1 1,953,568 - 6,286,842 1 232,500 - 712,034,508 82 25,301,720 3 42,130,399 5 444,062 - 659,372 - 1,421,420 - 389,034 - 802,598,426 92 48,652,847 6 830,560 - 14,816,444 2 84,254 - 4,454,667 - 19,355,365 2 1,009,894 - 69,848,666 8 $872,447,092 100	2024
			Amount % $ 20,282,242 2 43,705,701 5 53,134,114 6 59,536,214 7 146,215,199 17 3,434,968 1 16,510,313 2 488,805,319 57 4,922,713 1 8,446,654 1 5,184,848 1 838,136 - 1,546,704 - 29,474 - 347,795 - $852,940,394 100 $ 2,851,990 1 1,163,333 - 8,729,116 1 2,643,625 - 15,258,485 2 127,788 - 699,393,542 82 16,901,900 2 42,347,489 5 381,806 - 629,812 - 859,161 - 402,558 - 791,690,605 93 42,753,997 5 302,926 - 13,510,272 2 164,485 - 4,596,441 - 18,271,198 2 (78,332) - 61,249,789 7 $852,940,394 100

Handbook for 2025 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

FAR EASTERN INTERNATIONAL BANK LTD.

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars, Except Per Share Amounts)

INTEREST REVENUES INTEREST EXPENSES NET INTERESTS NET REVENUES AND GAINS OTHER THAN INTEREST Net service fee income Gain on financial assets and liabilities at fair value through profit or loss Realized gain on financial assets at fair value through other comprehensive income Net foreign exchange gain Reversal of impairment loss (impairment loss) on assets Share of profit of subsidiaries and associates for using equity method Others Total net revenues and gains other than interest NET REVENUES NET PROVISION FOR POSSIBLE LOSS ON BAD DEBTS EXPENSE, COMMITMENT, GUARANTEE AND LETTERS OF CREDIT ISSUED OPERATING EXPENSES Employee benefit expense Depreciation and amortization Other general and administrative expenses Total operating expenses INCOME BEFORE INCOME TAX INCOME TAX EXPENSE NET INCOME FOR THE YEAR		2025		Percentage Increase 2024 (Decrease) Amount % % $ 19,792,852 158 2 13,907,840 111 (3) 5,885,012 47 15 2,752,989 22 5 2,933,858 23 (27) 209,789 2 3 325,781 2 (35) (1,997) - 324 207,481 2 (26) 223,620 2 (10) 6,651,521 53 (12) 12,536,533 100 1 111,361 1 112 $ 4,500,004 36 2 716,368 5 - 2,355,592 19 2 7,571,964 60 2 4,853,208 39 (4) 556,018 5 (12) 4,297,190 34 (3)
		Amount % $ 20,205,007 160 13,421,132 106 6,783,875 54 2,882,171 23 2,153,679 17 216,325 2 210,418 2 4,478 - 153,638 1 201,562 1 5,822,271 46 12,606,146 100 236,357 2 $ 4,597,623 36 714,238 6 2,397,129 19 7,708,990 61 4,660,799 37 489,384 4 4,171,415 33

(Continued)

36 Handbook for 2025 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

FAR EASTERN INTERNATIONAL BANK LTD.

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars, Except Per Share Amounts)

OTHER COMPREHENSIVE INCOME (LOSS) Items that will not be reclassified subsequently to profit or loss: Remeasurement of defined benefit plans Gain (loss) on valuation of investments in equity instruments at fair value through other comprehensive income Share of other comprehensive income (loss) of associates for using equity method Income tax expense relating to items that will not be reclassified subsequently to profit or loss Items that may be reclassified subsequently to profit or loss Exchange differences on translating foreign operations Share of other comprehensive income (loss) of subsidiaries and associates for using equity method Gain on investments in debt instruments measured at fair value through other comprehensive income Other comprehensive income for the year TOTAL COMPREHENSIVE INCOME FOR THE YEAR EARNINGS PER SHARE Basic Diluted		2025		Percentage Increase 2024 (Decrease) Amount % % $ 33,915 - (40) (42,557) - 1,367 5,273 - (155) (6,783) - 40 (10,152) - 5,543 73,550 - (177) (7,137) - 2,152 80,685 1 601 147,098 1 345 136,946 1 782 $ 4,434,136 35 21 $0.98 $0.98
		Amount % $ 20,432 - 539,096 5 (2,911) - (4,086) - 552,531 5 (56,875) - 146,445 1 565,427 4 654,997 5 1,207,528 10 $ 5,378,943 43 $0.93 $0.92

(Concluded)

Handbook for 2025 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

FAR EASTERN INTERNATIONAL BANK LTD.

PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

BALANCE AT JANUARY 1, 2024 Appropriation of the 2023 earnings Legal reserve Special reserve Cash dividends - NT$0.5060 per share Share dividends - NT$0.5060 per share Net income for the year ended December 31, 2024 Other comprehensive income for the year ended December 31, 2024 Total comprehensive income for the year ended December 31, 2024 Disposal of investments in equity instruments at fair value through other comprehensive income (loss) BALANCE AT DECEMBER 31, 2024 Appropriation of the 2024 earnings Legal reserve Special reserve Cash dividends - NT$0.5000 per share Share dividends - NT$0.2500 per share Net income for the year ended December 31, 2025 Other comprehensive income (loss) for the year ended December 31, 2025 Total comprehensive income (loss) for the year ended December 31, 2025 Issuance of ordinary shares for cash Share-based payments Disposal of investments in equity instruments at fair value through other comprehensive income (loss) BALANCE AT DECEMBER 31, 2025	Share Capital C $40,694,838 - - - 2,059,159 2,059,159 - - - - 42,753,997 - - - 1,068,850 1,068,850 - - - 4,830,000 - - $48,652,847	apital Surplus $ 302,926 - - - - - - - - - 302,926 - - - - - - - - 505,416 22,218 - $ 830,560		Ret	ained Earnings			Other Eq	uity Unrealized Gain oss) on Financial sets at Fair Value Through Other Comprehensive Income $ 8,849 - - - - - - 5,315 5,315 (27,113) (12,949) - - - - - - 1,250,372 1,250,372 - - (110,035) $ 1,127,388	Total Equity $58,874,812 - - (2,059,159) - (2,059,159) 4,297,190 136,946 4,434,136 - 61,249,789 - - (2,137,700) - (2,137,700) 4,171,415 1,207,528 5,378,943 5,335,416 22,218 - $69,848,666
							Fo	Exchange Differences on (L As Translating reign Operations $ (167,411) - - - - - - 102,028 102,028 - (65,383) - - - - - - (52,111) (52,111) - - - $ (117,494)
			L	egal Reserve S $12,304,518 1,205,754 - - - 1,205,754 - - - - 13,510,272 1,306,172 - - - 1,306,172 - - - - - - $14,816,444	pecial Reserve U $ 1,711,795 - (1,547,310) - - (1,547,310) - - - - 164,485 - (80,231) - - (80,231) - - - - - - $ 84,254	nappropriated Earnings $ 4,019,297 (1,205,754) 1,547,310 (2,059,159) (2,059,159) (3,776,762) 4,297,190 29,603 4,326,793 27,113 4,596,441 (1,306,172) 80,231 (2,137,700) (1,068,850) (4,432,491) 4,171,415 9,267 4,180,682 - - 110,035 $ 4,454,667

Handbook for 2025 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

FAR EASTERN INTERNATIONAL BANK LTD.

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

CASH FLOWS FROM OPERATING ACTIVITIES Income before income tax Adjustments for: Depreciation Amortization Provision for possible loss on bad debts expense, commitment, guarantee and letters of credit issued Net valuation loss (gain) on financial assets and liabilities at fair value through profit or loss Interest expenses Interest revenues Dividend revenue Share-based payments Shares of profit from subsidiaries and associates Impairment loss (reversal of impairment loss) on financial assets Unrealized net foreign exchange loss (gain) on assets and liabilities other than foreign currency cash and cash equivalents Other adjustments Changes in operating assets and liabilities Increase in due from the Central Bank and other banks Increase in financial assets at fair value through profit or loss Decrease (increase) in financial assets at fair value through other comprehensive income Increase in investments in debt instruments at amortized cost Decrease in receivables Increase in discounts and loans Increase in other financial assets - financial transaction margin Increase (decrease) in due to the Central Bank and other banks Increase (decrease) in financial liabilities at fair value through profit or loss Increase (decrease) in payables Increase in deposits and remittances Increase in principal received on structured products Increase (decrease) in other financial liabilities - financial transaction margin Decrease in provisions for employee benefits Decrease in other liabilities Cash generated from (used in) operations Interest received Dividends received Interest paid Income tax paid Net cash generated from (used in) operating activities	2025 $ 4,660,799 705,744 8,494 717,440 106,565 13,421,132 (20,961,059) (243,058) 22,218 (153,638) (3,825) 40,271 853 (1,178,245) (3,809,054) (3,190,255) (2,234,152) 458,884 (20,799,339) (2,611,078) (1,755,917) (893,390) (9,256,369) 17,386,243 48,455 64,636 (35,404) (3,920) (29,486,969) 20,827,069 257,253 (13,305,976) (428,674) (22,137,297)	2024 $ 4,853,208 690,885 25,483 635,009 (617,754) 13,907,840 (20,287,997) (251,508) - (207,481) 1,735 (88,834) (252) (2,540,438) (10,299,406) 5,787,159 (12,729,253) 193,656 (17,811,377) (1,234,464) 1,239,186 189,064 9,180,032 31,141,548 7,794,101 (378,935) (63,304) (145,522) 8,982,381 20,134,298 232,158 (13,806,310) (488,448) 15,054,079

(Continued)

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

FAR EASTERN INTERNATIONAL BANK LTD.

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of property and equipment Proceeds from disposal of property and equipment Increase in other financial assets Decrease (increase) in other assets Dividends received from subsidiaries and associates Net cash used in investing activities CASH FLOWS FROM FINANCING ACTIVITIES Increase in funds borrowed from the Central Bank and other banks Proceeds from the issuance of bank debentures Repayments of bank debentures Increase (decrease) in securities sold under repurchase agreements Repayments of the principal portion of lease liabilities Decrease in other financial liabilities Cash dividends distributed Issuance of ordinary shares for cash Net cash generated from (used in) financing activities EFFECTS OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS, BEGINNING OF THE YEAR CASH AND CASH EQUIVALENTS, END OF THE YEAR	2025 $ (362,044) 86 (76,544) 46,221 158,559 (233,722) 1,885,616 8,400,000 (180) (577,254) (370,573) (2,380) (2,137,700) 5,335,416 12,532,945 (625,662) (10,463,736) 48,144,295 $ 37,680,559	2024 $ (369,485) 55 (293,383) (3,314) 125,892 (540,235) 1,030,000 6,000,000 (6,000,000) 1,277,327 (380,409) (25,749) (2,059,159) - (157,990) 849,869 15,205,723 32,938,572 $ 48,144,295

Reconciliation of the amounts in the statements of cash flows with the equivalent items reported in the balance sheets is as follows:

Cash and cash equivalents in balance sheets Due from the Central Bank and other banks that meet the IAS 7 definition of “cash and cash equivalents” Securities purchased under resale agreements that meet the IAS 7 definition of “cash and cash equivalents” Cash and cash equivalents in statements of cash flows		December 31	December 31
		2025 $ 5,118,377 29,859,015 2,703,167 $ 37,680,559	2024 $ 20,282,242 24,427,085 3,434,968 $ 48,144,295 (Concluded)

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

Attachment III.

Audit Committee’s Review Report for 2025 Business Report and Financial Statements

To: 2026 Annual Shareholders’ Meeting of Far Eastern International Bank

March 12, 2026

The Board of Directors has submitted business report, audited financial statements (certified by Chia-Huang Hu CPA, and Chen-Hsiu Yang CPA, of Deloitte & Touche) and earnings distribution proposal of the Bank for the year ended Dec.31 2025 for the Committee’s review.

After reviewing, the Committee has found the above mentioned reports acceptable, and hence issued the review report herewith in accordance with Article 14-4 of the Securities and Exchange Act and Article 219 of the Company Act.

Hsiao-Hui Wang

Audit Committee Convener

Far Eastern International Bank

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

Attachment IV.

Summary of the Bank's acquisition of real estate right-of-use assets from the related party, Yuan Ding Co., Ltd. in 2025

Transaction Terms	Transaction Terms
Counterparty	Yuan Ding Co., Ltd
	1F/7F/13F/14F/17F/18F/20F/26F/27F/36F.,
Property Address	No. 205、207、209, Sec. 2, Dunhua S. Rd.,
	Da'an Dist., Taipei City106428
Lease Term	2026/9/1~2031/8/31
Monthly Rent	NT$9,641,157(ExcludingTax)
Payment Terms	Quarterly
Total Right-of -Use Asset Amount	NT$556,683,158
Transaction Evaluation Items	Remarks
I. Purpose, Necessity, and Expected
	For use as the headquarters office and
Benefits of the Asset Acquisition or
	branch operating premises
Disposal

II. Reasons for Selecting the Related Party as the Transaction Counterparty	Lease Renewal for Existing Bank Premises
III. Assessment of the Reasonableness of
	N/A
the Proposed Transaction Terms

IV. The related party’s original acquisition date and price, the transaction counterparty, and the relationships among the counterparty, the Company, and the related party	N/A
V. Projected Monthly Cash Flow Statement
for the One-Year Period Starting from
	The expected cash outflow of NT$115,693,000
the Expected Contract Signing Month,
	over the coming year is considered immaterial
and an Assessment of the Necessity of
	to the Company’s overall use of funds
theTransaction and the

Reasonableness of the Use of Funds
VI. Valuation Report by a professional Appraiser under Article 9(1) or CPA Opinion	A valuation report was commissioned by the Cushman & Wakefield, and the appraiser’s professional competence and independence are disclosed in the report
VII. Restrictions and Other Important Terms of the Transaction	None

A valuation report was commissioned by the VI. Valuation Report by a professional Cushman & Wakefield, and the appraiser’s Appraiser under Article 9(1) or CPA professional competence and independence Opinion are disclosed in the report VII. Restrictions and Other Important None Terms of the Transaction

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

GENERAL INFORMATION

I. Articles of Incorporation of Far Eastern International Bank

Responsible Department: General Administration Department Amended date: May 22, 2025

Chapter I. General Provisions

Article 1

The purpose of the Bank is to support the government policy of financial internationalization and liberalization and to promote the development of domestic economy and industry. The Bank shall be named FAR EASTERN INTERNATIONAL BANK CO., LTD. and be incorporated as a Company Limited by Shares in accordance with the Bank Law and the Company Law of the Republic of China.

The English name of the Bank is to be FAR EASTERN INTERNATIONAL BANK.

Article 2

The head office of the Bank shall be located in Taipei, Taiwan, the Republic of China. Whenever deemed necessary to facilitate or promote business, the Bank may establish sub-organizations in any appropriate locations both at home and abroad.

Chapter II. Business of the Bank

Article 3

The business of the Bank shall be categorized as H101021 Commercial Banking Industry, H601011 Personal Insurance Agency and H601021 Property and Liability Insurance Agency.

Article 3-1

The scope of business of the Bank shall be as follows:

(1) To accept check deposits;
(2) To accept demand deposits;
(3) To accept time deposits;
(4) To provide short or long term loans;
(5) To accept discounted notes;
(6) To invest in government bonds, short term bills, corporate bonds and financial bonds;
(7) To engage in domestic and foreign remittance;
(8) To accept commercial bill of exchange;
(9) To issue local and foreign letters of credit;
(10) To engage in local and foreign guarantee service;
(11) To act as a collecting and paying agent;
(12) To act as agent for selling government bonds, treasury bills, corporate bonds and company stocks;
(13) To engage in credit card business;

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

(14) To engage in custodial and warehousing business;
(15) To engage in safe boxes leasing business;
(16) To buy and sell foreign cash and traveler’s check;
(17) To provide guarantee service to export foreign exchange transaction, import foreign exchange transaction, general incoming and outgoing remittance, foreign exchange deposits, foreign exchange loans, and foreign exchange guaranteed payment;
(18) To provide foreign exchange collateralized account service;
(19) To engage in derivative financial products business to the approval of the central competent authority;
(20) To provide factoring service subject to the approval of the central competent authority;
(21) To issue financial bonds;
(22) To underwrite the issuance of corporate bonds;
(23) To provide the services as designated by the provisions of Trust Business Law;
(24) To engage in the securities business (to buy and sell securities as an agent);
(25) To sell gold bars, gold coins, and silver coins as an agent;
(26) To provide agent’s service related to the above-mentioned business or subject to the approval of the central competent authority;
(27) To provide personal insurance agency services;
(28) To provide property and liability insurance agency services;
(29) To engage in other related business subject to the approval of the central competent authority.

Chapter III. Shares

Article 4

The total authorized capital of the Bank is Sixty Five Billion New Taiwan Dollars (NT$65,000,000,000), or Six billion and Five Hundred Million (6,500,000,000) common shares with a par value of Ten New Taiwan Dollars (NT$10) per share, which may be partially issued, from time to time, by the Board of Directors under authorization.

Issuance of Preferred Stock shall not exceed the amount described above.

Article 4-1

The rights, obligations, and other important terms and conditions of the Bank’s preferred stock are listed as follows:

Should there be surplus after the closing of annual accounts, the Bank shall make up the loss of the previous years. There should be retained a legal reserve of thirty percent (30%), then special reserve shall be retained in compliance with the law.

After that, the remaining surplus should first be paid for the dividends of the current year on the Preferred Stock.

The dividends rate of Preferred Stock shall be capped at 8% per annum. The distributable dividends shall be calculated based on the actual selling price, and be distributed annually by cash. After the books of accounts are recognized in the yearly Shareholders’ Meeting, the Board of Directors shall separately set an effective date for paying such dividends.

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

In the year of issuance and redemption, the distribution of the payable dividends shall be calculated based on the actual number of days the Preferred Stock remained outstanding in that year.

The Bank has sole discretion on the distribution of preferred share dividends. If after annual audited accounts are prepared, there is no earnings and no distributing dividends of common stock or insufficient earnings for distributing dividends of Preferred Stock, or if such kind distribution will cause the Bank’s capital adequacy ratio to fall below the minimum requirement stipulated by the Regulations Governing the Capital Adequacy and Capital Category of Banks or the competent authorities, the cancellation of distributing Preferred Stock dividends by resolution of the Bank will not be deemed as an event of default. If the Preferred Stock issued is specified as non-cumulative, the undistributed dividends or shortfalls in dividends distributed shall not be cumulative and shall cease to accrue and be payable, therefore no deferred payment will be paid in subsequent years where there are earnings.
The remaining assets of the Bank shall be distributed to the holders of the Preferred Stock in preference to the holders of the Common Stock provided. The different types of preferred stock of the Bank shall rank pari passu without any preference among themselves and their repayment shall be capped at their respective issue amount. If the competent authority puts the Bank under receivership, appoints administrators to take over the Bank, or orders the Bank to suspend its business for special liquidation or to commence liquidation, the holder(s) of the Preferred Stock shall have the same priority as the holders of common shares in terms of distribution of the Bank’s residual assets.
Holders of outstanding Preferred Stock have mandatory voting rights with respect to agendas that would affect Preferred Stock in Shareholders’ meetings and in Preferred Shareholders’ meetings. Except for the holders of the convertible Preferred Stock, the other holders of the Preferred Stock shall have no voting and election rights in the Shareholders’ Meeting, but they all shall have the right to be elected to be directors.
Except the right of receive the dividends as provided in Sub-paragraph 2 of this Paragraph, the holders of the Preferred Stock, if holding non-participating preferred stock, shall have no right to the distribution of the cash or capital set aside from the surplus and capital surplus, available to the holders of the Common Stock.
In case of the issuing of new stock by the Bank due to capital increase, the holders of the Preferred Stock shall have the same pre-emptive right to purchase the new stock like the holders of the Common Stock.
Preferred Stock issued by the Bank, the Board of Director is authorized to set the convertible period in the specific issuance terms. If holding Convertible Preferred Stock, may be converted at least one year after the date of issuance terms. The holders of the Preferred Stock may, pursuant to the issuance terms, apply for converting the Preferred Stock, in full or in part, into shares of Common Stock of the Bank at the conversion rate of one-to-one. Upon conversion, the converted stock shall have the same rights and obligations as common stock. Dividends for Preferred Stock at the year of conversion shall be calculated based on the ratio between the actual issuance days and total days of the conversion year, should any shares of Preferred Stock be converted into shares of the Common Stock before the standard date

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

of dividends distribution, the holders shall not have the right to the dividends distribution of Preferred Stock in the current and following years, but such shareholder may participate in the distribution of profit and capital reserve to holders of common stock.

If the Bank issues non-perpetual Preferred Stock, the issuance period cannot be shorter than 5 years. Holders of Preferred Stock have no right to request redemption of such shares by the Bank. Upon expiry date of the issuance period or from the day following the fifth anniversary of the issuance date, the Bank may, pursuant to the issuance price and relevant issuance terms, redeem such shares in cash, compulsorily convert such shares into newly issued shares (at 1:1 ratio), or redeem such shares in other manners permissible by law. If at the time the Bank is unable to redeem all or a part of the Preferred Stock (due to force majeure or otherwise), the rights and obligations of the outstanding Preferred Stock will remain unchanged until full redemption by the Bank.
If the Bank issues perpetual Preferred Stock, holders of perpetual Preferred Stock have no right to request redemption of such shares by the Bank. The Bank may, subject to the competent authority's approval, entirely or partially redeem the issued Preferred Stock at the actual issue price. The Bank may set redemption date at a date no earlier than the day following the fifth anniversary of the issuance date. The rights and obligations of the remaining and outstanding Preferred Stock as described in the preceding paragraphs will remain unchanged.

The Board of the Directors shall be authorized to prescribe the issuance date and the specific terms of the Preferred Stock at the actual issue date according to the conditions of the current capital market and investors’ expectation, in accordance with the Bank’s Articles of Incorporation and applicable laws and regulations.

Article 5

All shares issued by the Bank shall be register shares and issued in accordance with the laws.

The shares issued by the Bank need not be witnessed by printed share certificate but shall be registered with a securities central depository institution .

Article 6

Any matter relating to share transactions of the Bank shall be handled in accordance with ‘the Regulation Governing the Handling of Share Transactions by Publicly Traded Companies’ and other relevant laws and regulations.

Article 7

Registration of transfer of a share certificate shall be suspended within sixty (60) days prior to a regular shareholders’ meeting, or thirty (30) days prior to a special shareholders’ meeting, or five (5) days prior to the date set for distributing dividends, bonuses, or other benefits.

Chapter IV. Shareholders’ Meetings

Article 8

Meetings of shareholders of the Bank are of two kinds, namely: regular meetings of shareholders and special meetings of shareholders. Unless otherwise defined in the laws and regulations, the meetings are called by the Board of Directors according to law. A regular meeting of shareholders

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

shall be called by the board of directors within six months after the conclusion of each business year. A special meeting of shareholders may be called by the law whenever they deem it necessary.

Article 9

Notice of a regular meeting of shareholders shall be given to each shareholder and publicly announced thirty (30) days prior to the date of meeting. Notice of a special meeting of shareholders shall be given to each shareholder and publicly announced fifteen (15) days prior to the date of meeting. The notice shall state the time, place, and the reasons for calling the meeting.

When the Company holds a shareholders’ meeting, the meeting may be held by means of visual communication network, or other methods promulgated by the central competent authorities.

Article 10

Unless otherwise provided in the Company Law, a quorum of the meeting of shareholders shall consist of shareholders holding more than half the total outstanding shares issued by the Bank, resolutions of shareholders shall be made by a majority vote of shareholders present in person.

Article 11

The powers of the meeting of shareholders shall be as follows:

(1) To prescribe and amend the Articles of Incorporation;
(2) To elect the directors;
(3) To review the books prepared by the board of directors and the Audit Committee’ reports;
(4) To review proposals governing the increase or decrease of the share capital of the Bank;
(5) To distribute profit or make up the deficit;
(6) To resolve on any other important matters or those as provided in the Company Law.

Article 12

When the shareholder is unable to attend the Shareholders’ Meeting, the entrusted deputy may attend the meeting and exercise the shareholder’s rights according to Article 177 of the Company Act. The entrusted deputy is not the shareholder only.

Unless the Company Law provides otherwise, the designation of a proxy by any shareholder shall be subject to the ‘Regulation Governing the Attendance by Proxy of Shareholders’ Meetings of Publicly Traded Companies’.

Article 13

Unless the Company Law or the Articles of Incorporation of the Bank should provide otherwise, the meetings of shareholders shall be presided over in accordance with the Rules of Proceedings for Meetings of Shareholders of the Bank.

Article 14

The resolutions at the Shareholder’s Meeting shall be documented in the Meeting minutes. The Meeting minutes shall be signed or stamped by the Chairperson and the resolutions shall be exercised according to Article 183 of the Company Act.

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

Chapter V. Board of Directors and Managers

Article 15

The Bank shall have nine (9) to fifteen (15) Directors and shall have not less than one Director of different genders. All Directors shall be elected among the shareholders with capacity at a shareholders’ meeting. The Directors shall include not less than three Independent Directors, and not less than one-third of the Director seats shall be held by the Independent Directors. A candidate nomination system shall be adopted for the election of Directors. The shareholders shall elect the Directors from the list of candidates of Directors. Any matters relating to nomination shall be handled in accordance with Article 192-1 of the Company Act and the relevant laws and regulations.

The Bank’s Audit Committee is organized by all Independent Directors in accordance with the provisions of the Securities Exchange Act. Members of the Audit Committee, the exercise of authorities, and other binding matters are processed in accordance with the governing law or the organizational regulations. The organizational regulation of the Audit Committee is separately prescribed by the Board of Directors.

The number of total shares owned by the Directors shall be prescribed in accordance with the ‘Regulation Governing the Shareholding Percentage of Directors and Supervisors and its Verification of Publicly Traded Companies’.

Article 16

The tenure in office of the Directors shall be three (3) years. All Directors are eligible for reelection.

Article 17

Three to five Managing Directors shall be elected by and from among the Directors. The Managing Directors shall include not less than one Independent Director, and not less than one-fifth of the Managing Director seats shall be held by Independent Directors. The Chairperson and Vice Chairman of the Board of Directors shall be elected by and from among the Managing Directors. Directors and Managing Directors shall form the Board of Directors and the Board of Managing Directors respectively.

The Board of Managing Directors shall carry out the functions of the Board of Directors while the Board of Directors is in recess.

One to Two Executive Directors shall be elected by and from among the Board of Directors. The Executive Directors shall attend meetings of the Board of Managing Directors but shall not vote.

Article 18

The Chairperson of the Board of Directors shall externally represent the Bank and internally preside over the shareholders’ meetings, the meetings of the Board of Directors, and the meetings of the Board of Managing Directors. If, for temporary leave or other reasons, the Chairperson is unable to exercise his powers, the Vice Chairman of the Board of Directors shall act on his behalf; and if the Vice Chairman likewise is unable to exercise his powers, the Chairperson of the Board may designate one Managing Director to act on his behalf. In the absence of such designation, the Managing Directors or Directors shall elect one among themselves to exercise these powers.

48 Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

Article 19

Regular meetings of the Board of Directors shall be convened once every three (3) months; and meetings of the Board of Managing Directors may convene from time to time.

In calling a meeting of the board of directors, a notice setting forth therein the subject(s) to be discussed at the meeting shall be given to each director no later than 7 days prior to the scheduled meeting date by means of personal delivery, fax, electronic mail, or postal delivery; however, in the case of emergency, the meeting may be convened at any time by the same means of notice as provided above.

If a Director is unable to attend the meeting, he may appoint another Director to act on his behalf at the meeting in accordance with the law.

The preparation and distribution of the minutes of meeting of the Board of Directors may be effected by means of electronic transmission.

Article 20

The Power of the Board of Directors shall be as follows:

(1) To review and approve any corporate rules or regulations;
(2) To review and approve business plan;
(3) To propose as to the increase or decrease of capital;
(4) To decide as to whether to establish, to revoke, or to change any of the branches and/or representative offices of the Bank;
(5) To review important contracts;
(6) To prepare and compile budgets and settlement of accounts;
(7) To decide as to whether to buy or sell real estates;
(8) To propose as to the appropriation of profits or surplus;
(9) To review and approve big loan applications and important businesses;
(10) To Review and approve the appointment and dismissal of officers and managers of Finance, Accounting, Risk Management, Legal Compliance, and Internal Audit;
(11) To review and approve the appointment and dismissal of each department head of both the administrative and business units.
(12) To review matters assigned by the Chairperson of the Board of Directors and the proposals submitted by the President;
(13) To carry out the resolutions of the shareholders’ meeting;
(14) To perform any other functions as may be prescribed by laws and regulations.

Article 21

The Board of Directors shall be authorized to resolve on the remunerations of the directors based on their contribution to the operation of the Bank and the comparable level as offered by the other companies in the same trade.

Article 22

The Bank’s management includes President, Executive Vice Presidents, Heads of Business Unit, Deputy Executive Vice Presidents, Department Heads (Managers and Officers), and Branch Managers.

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

The Bank shall appoint: a President to manage the overall business of the Bank in accordance with the policy adopted by the Board of Directors; and a number of managers at all levels are appointed to assist the President. Besides, the Bank shall also appoint one Chief Auditor to manage the overall auditing matters of the Bank. Appointment and dismissal of the abovementioned personnel shall be approved by a majority vote of the Directors present at a Meeting of Board of Directors.

Chapter VI. Accounting

Article 23

The fiscal year of the Bank shall be from January 1st to December 31st, and based on the calendar years of the Republic of China. There shall be two accounting periods in a year. June 30 shall be the settling date for the 1st period and December 31 that for the second period. At the end of the fiscal year, an annual settlement of accounts shall be conducted.

Article 24

For the purpose of settling the accounts of the Bank, the Board of Directors shall prepare various documents and statements and present them to the Audit Committee for examination thirty (30) days prior the regular meeting of shareholders.

After it is submitted to and audited by the Audit Committee, it should be submitted to the regular shareholders meeting for acknowledgment.

The documents enumerated in the preceding paragraph shall be declared to the competent authorities in accordance with the Company Act, Securities and Exchange Act, Banking Act and other laws and ordinances concerned and shall be duly promulgated as required.

Article 25

If there be net income before income tax, remuneration of directors and employees’ compensation, the Bank should retain a remuneration of directors no greater than 1.5% and an employees' compensation of 3.5%-4.5%, with no less than 25% of the employees' compensation reserved for non-executive employees. Should there be accumulated loss, the Bank shall retain earnings to cover the loss in advance.

Employees' compensation may be distributed in the form of stocks or in cash. The amount distributable as employees' compensation and remuneration of directors shall be decided by a resolution adopted by a majority vote at a meeting of board of directors attended by two-thirds of the total number of directors; and in addition thereto a report of such distribution shall be submitted to the shareholders' meeting.

Article 25-1

In case of surplus after settlement of accounts for each fiscal year, the Bank shall recover all the losses incurred in the previous years, if any, before setting aside a legal reserve of thirty percent (30%) of the net profit and appropriating, according to law and regulations, a special reserve shall be retained, and shall first be distributed to the dividends of Preferred Stock. The remaining amount together with the accumulated retained profits of the last year and the reversals of special reserves are available for distribution as dividends for Common Stock. The dividends for Common Stock shall be distributed at least thirty per cent (30%) of the remaining amount. The Board of Directors shall prepare the earnings distribution in accordance with the existing

50 Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

circumstances at the time, taking into account the future development plan of the Bank.

Any allocation of cash dividend shall, in principle, be no less than 10% of the total dividends to be distributed that year.

Before the above-mentioned legal reserve reaches the amount of total paid-in capital, the maximum appropriation of cash dividends shall not exceed fifteen percent (15%) of the total paid-in capital.

Chapter VII. Supplemental Provisions

Article 26

Rules governing the organization of the Bank, and other rules and regulations shall be separately prescribed by the Board of Directors.

Article 27

The matters not provided for in the Articles of Incorporation of the Bank shall be dealt with in accordance with the Bank Law, the Company Law, and other relevant financial laws and regulation.

Article 28

These Articles of Incorporation were established on May 14, 1990 and shall be effective as of the date on which they are approved by the competent authority.

The amendment of Articles of Incorporation shall take effect on approval by the shareholders’ meeting.

Revision Record

Version	Date	Approving Authority	Notes
01	1991/12/09	Preparatory Commission	first edition
02	1993/05/21	Shareholders’ Meeting
03	1995/05/19	Shareholders’ Meeting
04	1996/05/22	Shareholders’ Meeting
05	1997/05/21	Shareholders’ Meeting
06	1998/05/20	Shareholders’ Meeting
07	1999/05/19	Shareholders’ Meeting
08	2000/04/28	Shareholders’ Meeting
09	2001/05/11	Shareholders’ Meeting
10	2002/06/05	Shareholders’ Meeting
11	2003/05/29	Shareholders’ Meeting
12	2004/04/16	Shareholders’ Meeting

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

13	2006/06/27	Shareholders’ Meeting
14	2007/06/20	Shareholders’ Meeting
15	2007/06/20	Shareholders’ Meeting
16	2008/06/06	Shareholders’ Meeting
17	2008/06/06	Shareholders’ Meeting
18	2009/06/10	Shareholders’ Meeting
19	2009/06/10	Shareholders’ Meeting
20	2010/06/21	Shareholders’ Meeting
21	2011/06/15	Shareholders’ Meeting
22	2012/06/26	Shareholders’ Meeting
23	2013/06/19	Shareholders’ Meeting
24	2014/06/24	Shareholders’ Meeting
25	2015/06/16	Shareholders’ Meeting
26	2016/06/15	Shareholders’ Meeting
27	2018/06/20	Shareholders’ Meeting
28	2020/06/11	Shareholders’ Meeting
29	2021/07/20	Shareholders’ Meeting
30	2022/06/21	Shareholders’ Meeting
31	2024/06/19	Shareholders’ Meeting
32	2025/05/22	Shareholders’ Meeting

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

II. Rules Governing Conduct of Shareholders’ Meeting of Far Eastern International Bank

Responsible Department: General Administration Department Amended date: June 21, 2022

Article 1 The shareholders’ meeting of the Bank shall be held according to the rules herein.

Article 2 The location for shareholders’ meeting shall be the Bank’s place of business or a place convenient for attendance by shareholders (or by proxies) that is suitable to holding of this meeting. The meeting shall be held between 9:00AM and 3:00PM.

Changes to how the Bank convenes its shareholders’ meeting shall be resolved by the Board of Directors and shall be made no later than mailing of the shareholders’ meeting notice.

The shareholders’ meeting notice shall state the registration time, location and other important information. The aforesaid registration time shall start at least thirty minutes before the beginning of the meeting. The registration desk shall be featured with clear instructions and competent staffs. For virtual shareholders meetings, shareholders may begin to register on the virtual meeting platform 30 minutes before the meeting starts. Shareholders completing registration will be deemed as attend the shareholders meeting in person.

When convening shareholders’ meeting, the Bank shall incorporate electronic vote casting as one of the alternative ways to cast the vote, and the procedure of electronic casting shall be written in the notice of shareholders’ meeting. Shareholders who vote via electronic casting is deemed as presented in person.

If shareholders have not withdrawn the declaration of intent for exercising voting rights and attend the shareholders meeting in person or register to attend the meeting online, except for extraordinary motions and exercising voting rights, they will not exercise voting rights on the original proposals or make any amendments to the original proposals or exercise voting rights on amendments to the original proposal.

Shareholders (or proxies) shall attend shareholders’ meeting based on attendance cards, sign-in cards, or other certificates of attendance. Solicitors soliciting proxy forms shall also bring identification documents for verification. Shareholders (or proxies) when attending the meeting shall hand in sign-in cards.

Attendance at shareholders meetings shall be calculated based on numbers of shares. The number of shares in attendance shall be calculated according to the shares indicated by the sign-in cards handed in and the number of shares registered at the video conferencing platform plus the number of shares whose voting rights are exercised by correspondence or electronically.

The Bank may appoint lawyers, accountants or related personnel to attend the shareholders’ meeting.

The personnel in charge of handling the affaires of the meeting shall wear identification badge or armband.

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

For a shareholders’ meeting convened by the board of directors, the chairperson of the board of directors shall preside at the meeting. If the chairperson of the board of directors is on leave or unable to exert the rights, the vice-chairman of the board of directors shall preside instead. If the position of vice-chairman is vacant or the vicechairman is on leave or unable to exert the rights, the chairperson of the board of directors shall designate a director to preside at the meeting. If no director is so designated, the chairperson of the meeting shall be elected by the board of directors from among themselves. When a director serves as chairperson, the director shall be one who has held that position for six months or more and who understands the financial and business conditions of the Bank. The same shall be true for a representative of a juristic person director that serves as chairperson.

For a shareholders’ meeting convened by any other person having the convening right, he/she shall act as the chairperson of that meeting; if there are two or more persons having the convening right, the chairperson of the meeting shall be elected from among themselves.

The complete processes of the meeting shall be recorded by voice and video recorders and all the records shall be kept by the Bank for a minimum period of at least one year. If a shareholder files a lawsuit pursuant to Article 189 of the Company Law, the video and audio records shall be retained until the conclusion of the litigation. Where a virtual shareholders meeting is convened, the Bank shall continuously audio and video record, without interruption, the proceedings of the virtual meeting from beginning to end, and the relevant information and audio and video recording shall be properly kept by the Bank during the entirety of its existence.

Article 3 The chairperson shall announce starting of the meeting when the attending shareholders (or proxies) represent more than half of the total shares issued in public. The chairperson may announce postponement of meeting if the legal quorum is not present after the designated meeting time. Such postponement is limited to two times and the aggregated postponed time shall not exceed one hour. If quorum is still not present after two postponements but the attending shareholders (or proxies) represent more than one third of the total shares issued in public, tentative resolution/s may be passed with respect to ordinary resolution/s by a majority of those present.

After proceeding with the aforesaid tentative resolutions, the chairperson may put the tentative resolutions for re-voting over the meeting if and when the shares represented by the attending shareholders (or proxies) reached the legal quorum.

Article 4 If the shareholders’ meeting is convened by the board of directors, the agenda shall be designated by the board of directors. The meeting shall proceed in accordance with the designated agenda and shall not be amended without resolutions.

If the meeting is convened by person, other than the board of directors, having the convening right, the provision set out in the preceding paragraph shall apply mutatis mutandis.

54 Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

Except with shareholders’ resolution, the chairperson shall not declare adjournment of the meeting before the first two matters set out in the agendas (including extemporary motions) are concluded. During the meeting, if the chairperson declares adjournment of the meeting in violation of the preceding rule, a new chairperson may be elected by a resolution passed by majority of the attending shareholders to continue the meeting.

When the meeting is adjourned by resolution, the shareholders shall not elect another chairperson to continue the meeting at the same location or another venue.

Article 5 The shareholders (or proxies) shall complete statement slip setting out the number of his/her attendance card, name and statement brief before speaking, and the chairperson will designate the order in which each person is to speak during the session.

No statement will be considered to have been made if the shareholder (or proxies) merely completes the statement slip without speaking at the meeting. If there are any discrepancies between the content of the statement slip and the speech made, the statement to be adopted shall be the statement confirmed.

Article 6 Any proposal for the agendas shall be submitted in written form. Except for the proposals set out in the agenda, any proposal by the shareholders (or proxies) to amend, substitute or to initiate extemporary motions with respect to the original proposal shall be seconded by other shareholders (or proxies). The same rule shall apply to any proposal to amend the agenda and motion to adjourn the meeting. The shares represented by the proponents and the seconders shall reach 100,000.
Article 7 The explanation of proposal shall be limited to 5 minutes. The statement of inquiry and reply shall be limited to 3 minutes per person. The time may be extended for 3 minutes with the chairperson’s permission.

The chairperson may restrain shareholders (or proxies) from speaking if that shareholders (or proxies) speak overtime, speak beyond the allowed frequency or content of the speech is beyond the scope of the proposal. When a shareholder (or proxy) is speaking, other shareholder (or proxy) shall not interrupt without consent of the chairperson and the speaking shareholder (or proxy). Any disobedient of the preceding rule shall be prohibited by the chairperson. Article 15 of this meeting rule shall apply if the disobedient do not follow the chairperson’s instructions.

Article 8 For the same proposal, each person shall not speak more than 2 times.

When a juristic person is a shareholder, only one representative shall be appointed to attend the meeting.

If more than two representatives were appointed to attend the meeting, only one representative is allowed to speak.

Article 8-1 Where a virtual shareholders meeting is convened, shareholders attending the virtual meeting online may raise questions in writing at the virtual meeting platform from the chair declaring the meeting open until the chair declaring the meeting adjourned. No more than two questions for the same proposal may be raised. Each question shall contain no more than 200 words. The regulations in Article 5, 7 and 8 do not apply.

Handbook for 2026 Annual Shareholders’ Meeting 55

==> picture [114 x 26] intentionally omitted <==

Article 9 After speaking by the attending shareholder (or proxy), the chairperson may reply in person or assign relevant officer to reply.

Over the proposal discussion, the chairperson may conclude the discussion in a timely manner and where necessary announce discussion is closed.

Article 10 For proposal in which discussion has been concluded or closed, the chairperson shall submit it for voting.

No discussion or voting shall proceed for matters unrelated to the proposal.

The personnel responsible for overseeing and counting of the votes for resolutions shall be appointed by the chairperson.

The person responsible for vote overseeing shall be of the shareholder status.

Article 11 Where a virtual shareholders meeting is convened, after the chair declares the meeting open, shareholders attending the meeting online shall cast votes on proposals and elections on the virtual meeting platform before the chair announces the voting session ends or will be deemed abstained from voting.

Except as otherwise provided by law and regulation or by the Bank’s Articles of Incorporation, the passage of a proposal shall require an affirmative vote of a majority of the voting rights represented by the attending shareholders (or proxies).

Voting and election on each proposal shall be a one-time voting, and votes shall be counted at once after the chair announces the voting session ends. Whichever way of the voting procedures shall be decided by the chairperson. At the time of a vote, after the chairperson or a person designated by the chairperson announces the total number of voting rights represented by the attending shareholders, the shareholders shall vote.

If there are amendments or substitute proposals for the same proposal, the sequence of which to be put to vote shall be decided by the chairperson. If one of the two proposals has been approved, the other shall be deemed rejected without requirement to put it to vote.

The results of voting and election shall be announced after the vote calculation on the spot and kept for records.

In the event of a virtual shareholders meeting, the Bank shall disclose real-time results of votes and election immediately after the end of voting session on the virtual meeting platform according to the regulations, and this disclosure shall continue at least 15 minutes after the chair has announced the meeting adjourned.

Article 12 During the meeting, the chairperson may at his/her discretion declare time for break.

Article 13 In the event of a virtual shareholders meeting, when declaring the meeting open, the chair shall also declare, unless under a circumstance where a meeting is not required to be postponed to or resumed at another time under law and regulation, if the virtual meeting platform or participation in the virtual meeting is obstructed due to natural disasters, accidents or other force majeure events before the chair has announced the meeting adjourned, and the obstruction continues for more than 30 minutes, the meeting shall be postponed to or resumed on another date within five days.

56 Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

If a force majeure event occurs during the meeting, the chairperson may rule the meeting temporarily suspended and announce a time when, in view of circumstances, the meeting will be resumed.

Article 14 The chairperson may maintain the meeting order by instructing the security guards. The security guards shall wear the armband for identification when helping maintaining the venue order.
Article 15 The shareholders (or proxies) shall obey the instructions of the chairperson and security guards in terms of maintaining the order. The chairperson or security guards may exclude the persons disturbing the shareholders’ meeting from the meeting.
Article 16 For matters not governed by the rules specified herein, shall be governed according to Company Law, Securities Exchange Act and the other related laws and regulations.
Article 17 The regulations will be implemented with the approval of the Preparatory Commission. The amendment of the regulations will be implemented after it is resolved in the shareholders’ meeting.

Revision Record

Version	Date	Approving Authority	Notes
01	1991/12/09	Preparatory Commission	first edition
02	1997/05/21	Shareholders’ Meeting
03	1998/05/20	Shareholders’ Meeting
04	2002/06/05	Shareholders’ Meeting
05	2012/06/26	Shareholders’ Meeting
06	2014/06/24	Shareholders’ Meeting
07	2021/07/20	Shareholders’ Meeting
08	2022/06/21	Shareholders’ Meeting

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [114 x 26] intentionally omitted <==

III. Current Shareholding of Directors and Independent Directors

As on March 24, 2026

	Name of persons		Number of	Percentage of
Position		Representatives
	or companies		shares	shareholdings

Chairperson	Yu Ding Industrial Co., Ltd.	Thomas Chou	14,176,505	0.29%

Vice Chairman	Douglas Tong Hsu	-	8,844,065	0.18%

Independent Director, Managing Director	Chia-Juch Chang	-	0	0

	Far Eastern New Century
		Shaw Y. Wang	121,653,729	2.50%
	Corp.

Executive Director


	Asia Cement Corp.	Tsung-Ming Chung	109,333,643	2.25%

Director	Far Eastern New Century Corp.	Humphrey Cheng	121,653,729	2.50%
	Far Eastern New Century Corp.	James Wu	121,653,729	2.50%
	U-Ming Marine Transport Corp.	Jeff Hsu	109,254,959	2.25%

	Hsiao Hui Wang	-	0	0


Independent Director	Bing Shen	-	0	0


	Chiu-Ling Lu	-	0	0

Total shareholding of all directors			363,262,901	7.47%

The min. required shareholding of all directors, by law			116,766,833	2.40%

Note: The individual shareholding of representatives is excluded.

Handbook for 2026 Annual Shareholders’ Meeting

==> picture [115 x 26] intentionally omitted <==

IV. Impact of Stock Dividends on Operating Results, Earnings per Share, and Shareholders’ Return on Investment

(Unconsolidated, in NT$,000)

			2026
Items
			（Forecast）

Beginning paid-in capital			48,652,847

	Cash dividends per share (NT$)		0.5140 (Note 1)

Dividends	Stock dividends per share, from earnings distribution (number of shares)		0.01195 (Note 1)
distribution
	Stock dividends per share, from capital surplus (number of		0 (Note 1)
	shares)
Change in business results	Operating profit		Not applicable (Note 2)

	Increase (decrease) % of operating profit from last year

	Net income

	Increase (decrease) % of net income from last year

	Earnings per share (EPS)（with retroactive adjustment）

	Increase (decrease) % of EPS from last year

	Annually averaged return on investment%（reverse of annually averagedprice-earnings(P/E)ratio）

	If stock dividends from	Pro forma earnings per share(EPS)
	earning is paid fully by cash
		Pro forma annually averaged return on investment
	dividends

Pro forma
	If no stock dividends from capital surplus
		Pro forma earnings per share(EPS)
Earnings per
share (EPS) and		Pro forma annually averaged return on investment
price-earnings
(P/E) ratio
	If stock dividends from	Pro forma earnings per share(EPS)
	capital surplus and from

	earnings are paid fully by	Pro forma annually averaged return on investment
	cash dividends

Note1：By board resolution on March 2, 2026, cash dividends of NT$0.5140 and stock dividends of NT$0.1195 were approved for distribution, where the actual distribution is subject to resolution at 2026 shareholders’ meeting

Note2：The Bank’s 2026 financial forecast is not disclosed to general public; hence the info is not available..

Chairman：Thomas Chou President：Jiann Jong Lin Chief Accountant：Yun-Yi Chen

Handbook for 2026 Annual Shareholders’ Meeting 59

AI assistant

FEIB — AGM Information 2026

52204_rns_2026-04-21_b18c9e9f-7850-4570-9803-1a9b00806f04.pdf

Contents

Far Eastern International Bank (FEIB) 2026 Annual Shareholders’ Meeting

Meeting Agenda

Chairperson’s remarks

Report Items (Non-Voting Items)

Approval Items (Voting Items)

Proposed Resolutions (Voting Items)

Questions and Motions (Voting Items)

Meeting Is Adjourned

Report Items (Non-Voting Items)

1. 2025 Business Report

2. 2025 Financial Statements

3. Audit Committee’s Review Report for 2025 Business Report and Financial Statements

4. Summary of 2025 Employees’ Compensation and Directors’ Remuneration

5. Summary of Financial Debentures Issued in 2025

i. The issuance of FEIB financial debentures in 2025 ：

6. Reminder of Article 25 of The Banking Act

7. Summary of the Bank's acquisition of real estate right-of-use assets from the related party, Yuan Ding Co., Ltd. in 2025

Approval Items (Voting Items)

1. 2025 Business Report and Financial Statements

2. 2025 Earnings Distribution

Proposed Resolutions (Voting Items)

1. Proposal of Issuing New Shares - to Capitalize Shareholder Dividends

2. Proposal of Private Placement - to Issue Common Shares, Preferred Shares, Convertible Bonds or a Combination of Above Securities to Specific Parties.

3. Waiver of Non-Competition Binding to Directors

Questions and Motions (Voting Items)

Attachment I.

2025 Business Report

Operating Results for 2025

1. Business Plan and Operating Results (by consolidated financials)

2. Ratings

3. Research and Development

4. Organization Changes

5. Impact of External Competitive, Regulatory, and Macroeconomic Environments

Operating Plans for 2026

1. Operating Goals

2. Policies and Major Strategies

(1) Retail Banking:

(2) Corporate Banking:

(3) Financial Markets:

(4) Digital Banking:

Attachment II.

Independent Auditors’ Report & 2024 Financial Statements

INDEPENDENT AUDITORS’ REPORT

Opinion

Basis for Opinion

Key Audit Matters

Allowance for Expected Credit Losses on Loans

Other Matter

Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements

Auditors’ Responsibilities for the Audit of the Consolidated Financial Statements

Notice to Readers

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS DECEMBER 31, 2025 AND 2024

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars, Except Per Share Amounts)

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

INDEPENDENT AUDITORS’ REPORT

Opinion

Basis for Opinion

Key Audit Matters

Allowance for Expected Credit Losses on Loans

Responsibilities of Management and Those Charged with Governance for the Parent Company Only Financial Statements

Auditors’ Responsibilities for the Audit of the Parent Company Only Financial Statements

Notice to Readers

FAR EASTERN INTERNATIONAL BANK LTD.

PARENT COMPANY ONLY BALANCE SHEETS DECEMBER 31, 2025 AND 2024

FAR EASTERN INTERNATIONAL BANK LTD.

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

FAR EASTERN INTERNATIONAL BANK LTD.

FEIB AGM Information 2026