Far Eastern International BankTWSE: 2845

Consolidated Financial Statements for the Nine Months Ended September 30, 2025

· Issued by Far Eastern International Bank
Far Eastern International Bank Ltd. and Subsidiaries Consolidated Financial Statements for the Nine Months Ended September 30, 2025 and 2024 and Independent Auditors' Review Report Deloitte.

INDEPENDENT AUDITORS' REVIEW REPORT



110421 @JLI @ } (E@100f 20t9

Deloitte & Touche

20F, Taipei Nan Shan Plaza

No. 100, Songren Rd.,

Xinyi Dist., Taipei 1 10421, Taiwan

Tel :+886 (2) 2725-9988

Fax:+88G (2) 4051-6888

https://www.deloitte.com.tw

The Board ofDirectors and Shareholders Far Eastern International Bank Ltd.

Introduction

We have reviewed the accompanying consolidated balance sheets ofFar Eastern International Bank Ltd. and its subsidiaries as of September 30, 2025 and 2024, the related consolidated statements of comprehensive income for the three months ended September 30. 2025 and 2024 and for the nine months ended September 30, 2025 and 2024, the consolidated statements of changes in equity and cash flows for the nine months then ended, and the related notes to the consolidated financial statements, including material accounting policy information (collectively referred to as 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 International Accounting Standard 34 "Interim Financial Reporting" endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China. Our responsibility is to express a conclusion on the consolidated financial statements based on our reviews.

Scope of Review

We conducted our reviews in accordance with the Standards on Review Engagements of the Republic of China 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity". A review of consolidated financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our reviews, nothing has come to our attention that caused us to believe that the accompanying consolidated financial statements do not present fairly, in all material respects, the consolidated financial position of Far Eastern International Bank Ltd. and its subsidiaries as of September 30, 2025 and 2024, its consolidated financial performance for the three months ended September 30, 2025 and 2024, and its consolidated financial performance and its consolidated cash flows for the nine months ended September 30, 2025 and 2024 in accordance with the Regulations Governing the Preparation of Financial Reports by Public Banks, and International Accounting Standard 34 "Interim Financial Reporting" endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China.

- 1

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

Deloitte & Touche Taipei, Taiwan Republic of China

November 10, 2025

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 review such consolidated financial statements are those generally applied in the Republic of China.

For the convenience of readers, the independent auditors' review 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' review report and consolidated financial statements shall prevail.

- 2 -

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (In Thousands of New Taiwan Dollars) September 30, 2025 December 31, 2024 September 30, 2024

ASSETS

Amount

%

Amount

%

Amount

%

ASSETS

Cash and cash equivalents, net (Notes 6 and 39)

$ 11,571,371

1

$ 20,587,193

3

$ 4,987,375

1

Due from the Central Bank and other banks, net (Notes 7 and 39)

47,649,758

6

43,705,701

5

54,644,754

7

Financial assets at fair value through profit or loss (Notes 8, 39, 43 and 44)

50,956,359

6

53,134,114

6

46,746,179

6

Financial assets at fair value through other comprehensive income (Notes 9, 11,

21, 28, 40, 43 and 44)

58,434,569

7

59,536,214

7

62,670,501

7

Investment in debt instruments at amortized cost, net (Notes 10, 11, 21, 40, 43

and 44)

163,262,073

19

146,215,199

17

147,035,899

17

Securities purchased under resale agreements, net (Notes 12 and 44)

1,742,456

-

3,434,968

1

1,895,889

-

Receivables, net (Notes 13 and 44)

20,007,283

2

18,553,830

2

18,261,777

2

Discounts and loans, net (Notes 14, 39 and 44)

504,607,641

57

488,805,319

57

489,914,006

58

Investments accounted for using equity method (Notes 15 and 28)

2,919,092

-

2,783,101

-

2,820,167

-

Other financial assets, net (Notes 16 and 40)

9,065,087

1

8,636,128

1

7,856,393

1

Property and equipment, net (Notes 17 and 39)

5,185,020

1

5,195,387

1

5,161,015

1

Right-of-use assets, net (Notes 18 and 39)

1,451,240

-

903,588

-

998,480

-

Intangible assets, net (Note 19)

1,538,210

-

1,546,704

-

1,553,075

-

Deferred tax assets (Note 4)

140,730

-

71,137

-

133,846

-

Other assets

687,371

-

354,467

-

343,186

-

TOTAL

$ 879,218,260

100

$ 853,463,050

100

$ 845,022,542

100

LIABILITIES AND EQUITY

LIABILITIES

Due to the Central Bank and other banks (Notes 20 and 44)

$ 3,367,837

1

$ 2,851,990

1

$ 1,318,019

-

Funds borrowed from the Central Bank and other banks (Notes 44 and 46)

2,907,667

-

1,163,333

-

533,333

-

Financial liabilities at fair value through profit or loss (Notes 8, 39, 43 and 44)

7,129,162

1

8,729,116

1

7,370,848

1

Securities sold under repurchase agreements (Notes 9, 10, 21, 44 and 46)

962,005

-

2,643,625

-

1,589,439

-

Payables (Notes 22, 39 and 44)

9,125,993

1

15,328,617

2

7,756,302

1

Current tax liabilities (Note 4)

191,391

-

138,082

-

155,554

-

Deposits and remittances (Notes 23, 39 and 44)

715,493,072

81

698,869,200

82

710,720,221

84

Bank debentures (Notes 24, 43, 44 and 46)

25,301,720

3

16,901,900

2

10,901,900

2

Principal received on structured products (Note 44)

41,908,016

5

42,347,489

5

40,676,163

5

Other financial liabilities (Notes 25, 44 and 46)

1,785,428

-

1,229,329

-

1,251,336

-

Provisions (Notes 26 and 39)

654,390

-

629,812

-

608,785

-

Lease liabilities (Notes 18, 39, 44 and 46)

1,466,148

-

924,169

-

1,013,030

-

Other liabilities (Note 4)

645,164

-

456,599

-

600,630

-

Total liabilities

810,937,993

92

792,213,261

93

784,495,560

93

EQUITY ATTRIBUTABLE TO OWNERS OF THE BANK (Notes 9, 15, 28

and 38) Share capital

48,652,847

6

42,753,997

5

42,753,997

5

Capital surplus

830,560

-

302,926

-

302,926

-

Retained earnings

Legal reserve

14,816,444

2

13,510,272

2

13,510,272

2

Special reserve

84,254

-

164,485

-

164,485

-

Unappropriated earnings

3,134,773

-

4,596,441

-

3,764,495

-

Total retained earnings

18,035,471

2

18,271,198

2

17,439,252

2

Other equity

761,389

-

(78,332)

-

30,807

-

Total equity

68,280,267

8

61,249,789

7

60,526,982

7

TOTAL

$ 879,218,260

100

$ 853,463,050

100

$ 845,022,542

100

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

- 3 -

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

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

For the Three Months Ended September 30 For the Nine Months Ended September 30

2025 2024 2025 2024

Amount

%

Amount

%

Amount

%

Amount

%

INTEREST REVENUES

(Notes 29 and 39) $ 5,149,464

151

$ 5,146,161

153

$ 15,096,696

157

$ 14,817,847

149

INTEREST EXPENSES

(Notes 18, 29 and 39) 3,423,072

100

3,635,627

108

10,136,928

105

10,342,186

104

NET INTERESTS 1,726,392

51

1,510,534

45

4,959,768

52

4,475,661

45

NET REVENUES AND GAINS OTHER THAN INTEREST

Net service fee income (Notes 30 and 39)

821,908

24

728,101

22

2,256,804

24

2,286,673

23

Gain on financial assets and

liabilities at fair value

through profit or loss (Notes 31, 39 and 43)

556,896

16

779,291

23

1,726,305

18

2,329,533

24

Realized gain on financial

assets at fair value through

other comprehensive income (Notes 9, 28 and 43)

120,921

4

125,332

4

209,654

2

197,958

2

Net foreign exchange gain

Reversal of impairment loss (impairment loss) on assets

(Notes 9, 10, 12 and 16)

67,490

(3,032)

2

-

118,297

(1,175)

3

-

129,091

6,072

1

-

265,124

(2,638)

3

-

Shares of profit of associates

for using equity method (Note 15)

50,772

1

34,915

1

117,861

1

121,858

1

Others

70,580

2

79,262

2

204,544

2

243,819

2

Total net revenues and gains other than interest

1,685,535

49

1,864,023

55

4,650,331

48

5,442,327

55

NET REVENUES

3,411,927

100

3,374,557

100

9,610,099

100

9,917,988

100

NET PROVISION FOR POSSIBLE LOSS ON BAD DEBTS EXPENSE, COMMITMENT AND GUARANTEE (Notes 6, 7, 13,

14, 16, 26 and 39)

80,810

2

153,910

4

334,107

3

50,142

1

OPERATING EXPENSES

Employee benefits expense

(Notes 4, 27, 32, 33, 38

and 39)

1,236,007

36

1,190,701

35

3,546,784

37

3,592,919

36

Depreciation and amortization

(Notes 17, 18, 19 and 34)

188,913

6

188,772

6

561,275

6

560,569

6

Other general and

administrative expenses

(Notes 18, 35 and 39)

598,272

17

601,185

18

1,753,701

18

1,729,562

17

Total operating expenses

2,023,192

59

1,980,658

59

5,861,760

61

5,883,050

59

INCOME BEFORE INCOME

TAX 1,307,925 39 1,239,989 37 3,414,232 36 3,984,796 40

INCOME TAX EXPENSE

(Notes 4 and 36) 137,736 4 119,348 4 352,896 4 453,696 5

NET INCOME FOR THE

PERIOD 1,170,189 35 1,120,641 33 3,061,336 32 3,531,100 35

(Continued)

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

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

For the Three Months Ended September 30 For the Nine Months Ended September 30

2025 2024 2025 2024

Amount % Amount % Amount % Amount %

OTHER COMPREHENSIVE INCOME (LOSS) (Notes 9, 11,

15, 28, 36 and 43)

Items that will not be reclassified subsequently to profit or loss:

Gain (loss) on valuation of investments in equity instruments at fair value through other

comprehensive income $ 360,839 11 $ (405,698) (12) $ 272,923 3 $ (81,004) (1)

method

4,218

-

2,186

-

6,016

-

3,463

-

365,057

11

(403,512)

(12)

278,939

3

(77,541)

(1)

Items that may be reclassified subsequently to profit or loss Exchange differences on

translating foreign

operations 38,670

Share of other

1

(25,875)

(1)

(142,026)

(1)

78,104

1

associates for using equity

method 77,667

2

73,672

2

125,306

1

33,887

-

Gain on investments in debt instruments measured at

fair value through other

comprehensive income 179,796 Income tax benefit (expense)

5

212,402

7

477,077

5

155,232

2

be reclassified

subsequently (4,946)

-

(3,843)

-

9,912

-

(9,453)

-

291,187

8

256,356

8

470,269

5

257,770

3

Share of other comprehensive income of associates for using equity

comprehensive income of

relating to items that may

Other comprehensive income (loss) for the

period 656,244 19 (147,156) (4) 749,208 8 180,229 2

TOTAL COMPREHENSIVE

INCOME FOR THE PERIOD $ 1,826,433 54 $ 973,485 29 $ 3,810,544 40 $ 3,711,329 37

NET INCOME

ATTRIBUTABLE TO:

Owners of the Bank

$ 1,170,189

35

$ 1,120,641

33

$ 3,061,336

32

$ 3,531,100

35

TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO:

$ 1,826,433

54

$ 973,485

29

$ 3,810,544

40

$ 3,711,329

37

$ 0.27

$ 0.26

$ 0.70

$ 0.81

$ 0.27

$ 0.26

$ 0.70

$ 0.80

Owners of the Bank

EARNINGS PER SHARE

(Note 37) Basic Diluted

The accompanying notes are an integral part of the consolidated financial statements. (Concluded)

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

(In Thousands of New Taiwan Dollars)

Equity Attributable to Shareholders of the Parent

Others

Unrealized Gain (Loss) on Financial Assets

Share Capital

Capital Surplus

Retained Earnings (Notes 9 and 28)

Unappropriated

Exchange Differences on Translating Foreign

at Fair Value Through Other Comprehensive Income (Notes 9,

(Note 28)

(Notes 28 and 38)

Legal Reserve

Special Reserve

Earnings

Operations

15 and 28)

Total Equity

$ 40,694,838

$ 302,926

$ 12,304,518

$ 1,711,795

$ 4,019,297

$ (167,411)

$ 8,849

$ 58,874,812

-

-

1,205,754

-

(1,205,754)

-

-

-

-

-

-

(1,547,310)

1,547,310

-

-

-

-

-

-

-

(2,059,159)

-

-

(2,059,159)

2,059,159

-

-

-

(2,059,159)

-

-

-

2,059,159

-

1,205,754

(1,547,310)

(3,776,762)

-

-

(2,059,159)

-

-

-

-

3,531,100

-

-

3,531,100

-

-

-

-

-

68,651

111,578

180,229

-

-

-

-

3,531,100

68,651

111,578

3,711,329

-

-

-

-

(9,140)

-

9,140

-

$ 42,753,997

$ 302,926

$ 13,510,272

$ 164,485

$ 3,764,495

$ (98,760)

$ 129,567

$ 60,526,982

$ 42,753,997

$ 302,926

$ 13,510,272

$ 164,485

$ 4,596,441

$ (65,383)

$ (12,949)

$ 61,249,789

-

-

1,306,172

-

(1,306,172)

-

-

-

-

-

-

(80,231)

80,231

-

-

-

-

-

-

-

(2,137,700)

-

-

(2,137,700)

1,068,850

-

-

-

(1,068,850)

-

-

-

1,068,850

-

1,306,172

(80,231)

(4,432,491)

-

-

(2,137,700)

-

-

-

-

3,061,336

-

-

3,061,336

-

-

-

-

-

(132,114)

881,322

749,208

-

-

-

-

3,061,336

(132,114)

881,322

3,810,544

4,830,000

505,416

-

-

-

-

-

5,335,416

-

22,218

-

-

-

-

-

22,218

-

-

-

-

(90,513)

-

90,513

-

$ 48,652,847

$ 830,560

$ 14,816,444

$ 84,254

$ 3,134,773

$ (197,497)

$ 958,886

$ 68,280,267

BALANCE ON 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 nine months ended September 30, 2024

Other comprehensive income for the nine months ended September 30, 2024 Total comprehensive income for the nine months ended September 30, 2024

Disposal of investments in equity instruments at fair value through other comprehensive income (loss) BALANCE ON SEPTEMBER 30, 2024

BALANCE ON JANUARY 1, 2025

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 nine months ended September 30, 2025

Other comprehensive income for the nine months ended September 30, 2025 Total comprehensive income for the nine months ended September 30, 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 ON SEPTEMBER 30, 2025

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

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS (In Thousands of New Taiwan Dollars) For the Nine Months Ended

September 30

2025

2024

CASH FLOWS FROM OPERATING ACTIVITIES

Income before income tax

$ 3,414,232

$ 3,984,796

Adjustments for:

Depreciation

552,781

541,457

Amortization

8,494

19,112

Provision for loss on bad debts expense, commitment and guarantee

618,938

483,093

Net valuation loss (gain) on financial assets and liabilities at fair

value through profit or loss

160,593

(267,877)

Interest expenses

10,136,928

10,342,186

Interest revenues

(15,096,696)

(14,817,847)

Dividend revenue

(236,680)

(231,012)

Share-based payments

22,218

-

Shares of profit from associates

(117,861)

(121,858)

Impairment loss (reversal of impairment loss) on financial assets

(5,418)

2,728

Unrealized net foreign exchange loss (gain) on assets and liabilities

other than foreign currency cash and cash equivalents

14,705

(7,066)

Other adjustments

1,298

(722)

Changes in operating assets and liabilities

Increase in due from the Central Bank and other banks

(1,914,707)

(1,188,097)

Increase in financial assets at fair value through profit or loss

(24,719)

(5,171,989)

Decrease in financial assets at fair value through other

comprehensive income

688,848

2,142,326

Increase in investments in debt instruments at amortized cost

(18,318,609)

(14,184,641)

Decrease (increase) in receivables

(1,172,939)

1,228,104

Increase in discounts and loans

(20,997,963)

(21,021,559)

Increase in other financial assets - financial transaction margin

(957,326)

(594,123)

Increase (decrease) in due to the Central Bank and other banks

733,972

(217,593)

Decrease in financial liabilities at fair value through profit or loss

(1,453,120)

(1,084,957)

Increase (decrease) in payables

(6,757,997)

1,519,939

Increase in deposits and remittances

25,838,549

46,951,030

Increase in principal received on structured products

79,722

6,355,663

Decrease in other financial liabilities - financial transaction margin

(8,454)

(218,404)

Decrease in provisions for employee benefits

(32,389)

(55,901)

Increase in other liabilities

203,919

3,599

Cash generated from (used in) operations

(24,619,681)

14,390,387

Interest received

14,989,694

14,662,171

Dividends received

254,466

231,312

Interest paid

(9,705,988)

(10,049,289)

Income tax paid

(354,319)

(423,454)

Net cash generated from (used in) operating activities (19,435,828) 18,811,127

CASH FLOWS FROM INVESTING ACTIVITIES

Acquisition of property and equipment

(243,241)

(255,370)

Proceeds from disposal of property and equipment

58

42

Decrease (increase) in other financial assets

218,956

(379,370)

(Continued)

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS (In Thousands of New Taiwan Dollars) For the Nine Months Ended

September 30

2025

2024

Decrease (increase) in other assets

$ (339,604)

$ 46,915

Dividends received from associates

113,192

74,192

Net cash used in investing activities (250,639) (513,591)

CASH FLOWS FROM FINANCING ACTIVITIES (Note 46)

Increase in funds borrowed from the Central Bank and other banks

1,744,334

400,000

Proceeds from the issuance of bank debentures

8,400,000

-

Repayments of bank debentures

(180)

(6,000,000)

Increase (decrease) in securities sold under repurchase agreements

(1,533,017)

299,372

Repayments of the principal portion of lease liabilities

(306,140)

(312,440)

Increase (decrease) in other financial liabilities

559,943

(661,100)

Cash dividends distributed

(2,137,700)

(2,059,159)

Issuance of ordinary shares for cash

5,341,980

-

Net cash generated from (used in) financing activities 12,069,220 (8,333,327)

EFFECTS OF EXCHANGE RATE CHANGES ON CASH AND CASH

EQUIVALENTS (1,061,737) 267,630

NET INCREASE (DECREASE) IN CASH AND CASH

EQUIVALENTS

(8,678,984)

10,231,839

CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD

48,449,246

33,369,904

CASH AND CASH EQUIVALENTS, END OF THE PERIOD

$ 39,770,262

$ 43,601,743

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

September 30,

December 31,

September 30,

2025

2024

2024

Cash and cash equivalents in consolidated balance

sheets

$ 11,571,371

$ 20,587,193

$ 4,987,375

Due from the Central Bank and other banks that meet

the IAS 7 definition of "cash and cash equivalents"

26,456,435

24,427,085

36,718,479

Securities purchased under resale agreements that

meet the IAS 7 definition of "cash and cash

equivalents"

1,742,456

3,434,968

1,895,889

Cash and cash equivalents in consolidated statements

of cash flows

$ 39,770,262

$ 48,449,246

$ 43,601,743

The accompanying notes are an integral part of the consolidated financial statements. (Concluded)

FAR EASTERN INTERNATIONAL BANK LTD. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024 (In Thousands of New Taiwan Dollars, Unless Stated Otherwise)
  1. GENERAL INFORMATION

    Far Eastern International Bank Ltd. (the "Bank") obtained its license on January 11, 1992 and started its business on April 11, 1992. The Bank (a) accepts deposits and extends loans and guarantees; (b) issues letters of credit, handles domestic and foreign remittances, and accepts commercial drafts; (c) invests in securities and acts as an agent for trading government bonds, corporate bonds and bank debentures; and (d) conducts relevant businesses that are authorized by the relevant authorities.

    The operations of the Bank's Trust Department include pecuniary trust, securities trust, real estate trust, creditor's right of money or guarantee, movable property trust and ground right trust and related operations. These operations are regulated under the Banking Act and Trust Enterprise Act.

    As of September 30, 2025, the Bank's operating units included the Business Department, International Banking Department, Trust Department, Credit Card Department, Offshore Banking Unit (OBU), and 54 domestic branches, as well as one branch offices (Hong Kong) and two representative offices (Ho Chi Minh City, Vietnam and Singapore).

    The Bank's shares are listed on the Taiwan Stock Exchange. Global depositary receipts (GDR), which represent ownership of ordinary shares of the Bank, have been listed on the Luxembourg Stock Exchange since January 2014.

  2. APPROVAL OF FINANCIAL STATEMENTS

    The financial statements were approved by the Bank's board of directors on November 10, 2025.

  3. APPLICATION OF NEW, AMENDED AND REVISED STANDARDS AND INTERPRETATIONS

    1. Initial application of the amendments to the Regulations Governing the Preparation of Financial Statements by Public Banks and the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC Interpretations (IFRIC) and SIC Interpretations (SIC) (collectively, the "IFRS Accounting Standards") endorsed and issued into effect in 2025 by the Financial Supervisory Commission (FSC) did not have a material impact on the Bank and its subsidiaries' accounting policies.

    2. The IFRS Accounting Standards endorsed by the FSC for application starting from 2026

      New, Amended and Revised Standards and Interpretations

      Effective Date

      Announced by IASB

      Amendments to IFRS 9 and IFRS 7 "Amendments to the Classification and Measurement of Financial Instruments"

      Amendments to IFRS 9 and IFRS 7 "Contracts Referencing Nature-dependent Electricity"

      January 1, 2026

      January 1, 2026

      Annual Improvements to IFRS Accounting Standards - Volume 11 January 1, 2026

      Amendments to IFRS 9 and IFRS 7 "Amendments to the Classification and Measurement of Financial

      Instruments"

      1. The amendments to the application guidance of classification of financial assets

        The amendments mainly amend the requirements for the classification of financial assets. If a financial asset contains a contingent feature that could change the timing or amount of contractual cash flows and the contingent event itself does not relate directly to changes in basic lending risks and costs (e.g., whether the debtor achieves a contractually specified reduction in carbon emissions), the financial asset has contractual cash flows that are solely payments of principal and interest on the principal amount outstanding if, and only if,

        • In all possible scenarios (before and after the occurrence of a contingent event), the contractual cash flows are solely payments of principal and interest on the principal amount outstanding; and

        • In all possible scenarios, the contractual cash flows would not be significantly different from the contractual cash flows on a financial instrument with identical contractual terms, but without such a contingent feature.

      2. The amendments to the application guidance of derecognition of financial liabilities

        The amendments mainly stipulate that a financial liability is derecognized on the settlement date. However, when settling a financial liability in cash using an electronic payment system, the Group can choose to derecognize the financial liability before the settlement date if, and only if, the Group has initiated a payment instruction that resulted in:

        • The Group having no practical ability to withdraw, stop or cancel the payment instruction;

        • The Group having no practical ability to access the cash to be used for settlement as a result of the payment instruction; and

        • The settlement risk associated with the electronic payment system being insignificant.

          An entity shall apply the amendments retrospectively but is not required to restate prior periods. The effect of initially applying the amendments shall be recognized as an adjustment to the opening balance at the date of initial application. An entity may restate prior periods if, and only if, it is possible to do so without the use of hindsight.

          As of the date the financial statements were authorized for issue, the Bank and its subsidiaries are continuously assessing the impact of the application of the amendments on the Bank and its subsidiaries' financial position and financial performance and will disclose the relevant impact when the assessment is completed.

    3. The IFRS Accounting Standards in issue but not yet endorsed and issued into effect by the FSC

      New, Amended and Revised Standards and Interpretations

      Effective Date

      Announced by IASB (Note 1)

      Amendments to IFRS 10 and IAS 28 "Sale or Contribution of Assets between an Investor and its Associate or Joint Venture"

      To be determined by IASB

      IFRS 18 "Presentation and Disclosure in Financial Statements" January 1, 2027 (Note 2)

      IFRS 19 "Subsidiaries without Public Accountability: Disclosures" (including the 2025 amendments to IFRS 19)

      January 1, 2027

      Note 1: Unless stated otherwise, the above IFRS Accounting Standards are effective for annual reporting periods beginning on or after their respective effective dates.

      Note 2: On September 25, 2025, the FSC announced that IFRS 18 will take effect starting from January 1, 2028. Domestic entities could elect to apply IFRS 18 for an earlier period after the endorsement of IFRS 18 by the FSC.

      The impact of the application of IFRS 18 "Presentation and Disclosure in Financial Statements" on the Bank and its subsidiaries is described as follows:

      IFRS 18 will supersede IAS 1 "Presentation of Financial Statements". The main changes comprise:

      • Items of income and expenses included in the statement of profit or loss shall be classified into the operating, investing, financing, income taxes and discontinued operations categories.

      • The statement of profit or loss shall present totals and subtotals for operating profit or loss, profit or loss before financing and income taxes and profit or loss.

      • Provides guidance to enhance the requirements of aggregation and disaggregation: An entity shall identify the assets, liabilities, equity, income, expenses and cash flows that arise from individual transactions or other events and shall classify and aggregate them into groups based on shared characteristics, so as to result in the presentation in the primary financial statements of line items that have at least one similar characteristic. An entity shall disaggregate items with dissimilar characteristics in the primary financial statements and in the notes. An entity labels items as "other" only if it cannot find a more informative label.

      • Disclosures on Management-defined Performance Measures (MPMs): When in public communications outside financial statements and communicating to users of financial statements management's view of an aspect of the financial performance of an entity as a whole, an entity shall disclose related information about its MPMs in a single note to the financial statements, including the description of such measures, calculations, reconciliations to the subtotal or total specified by IFRS Accounting Standards and the income tax and non-controlling interests effects of related reconciliation items.

      Except for the above impact, as of the date the financial statements were authorized for issue, the Bank and its subsidiaries are continuously assessing the other impacts of the above amended standards and interpretations on the Bank and its subsidiaries' financial position and financial performance and will disclose the relevant impact when the assessment is completed.

  4. SUMMARY OF MATERIAL ACCOUNTING POLICY INFORMATION Statement of Compliance

    The financial statements have been prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Public Banks and IAS 34 "Interim Financial Reporting" as endorsed and issued into effect by the FSC. Disclosure information included in the interim financial statements is less than the disclosure information required in a complete set of annual financial statements.

    Basis of Preparation

    The financial statements have been prepared on the historical cost basis except for financial instruments which are measured at fair value and net benefit liabilities which are measured at the present value of the defined benefit obligation less the fair value of plan assets. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

    Current and Noncurrent Assets and Liabilities

    Accounts included in the balance sheets are not classified as current or noncurrent since the major components of the financial statements are from the banking sector, whose operating cycle cannot be reasonably identified. Nevertheless, accounts are properly categorized in accordance with their nature and sequenced by their liquidity. Refer to Note 44 for the maturity analysis of liabilities.

    Basis of Consolidation

    1. Principles of preparing consolidated financial statements

      The financial statements incorporate the financial statements of the Bank and its subsidiaries.

      Account balances, income and expenses arising from intercompany transactions between the Bank and its subsidiaries have been eliminated upon consolidation.

    2. Entities included in consolidated financial statements

      Entities included in consolidated financial statements were as follows:

      % of Ownership

      Investor Company Investee Company Nature of Businesses

      September 30,

      2025

      December 31,

      2024

      September 30,

      2024

      The Bank

      Far Eastern Asset

      Purchase, evaluation, auction and

      100

      100

      100

      Management Co., Ltd.

      ("FEAMC")

      management of rights of

      financial institution creditors

      Far Eastern International

      Foreign securities broker, wealth

      100

      100

      100

      Securities Co., Ltd.

      ("FEIS")

      management and offshore fund

      consulting

      Far Eastern Asset

      FEIB Financial Leasing Co.,

      Leasing operation

      100

      100

      100

      Management Co., Ltd.

      ("FEAMC")

      Ltd.

      Other Material Accounting Policies

      Except for those described below, please refer to consolidated financial statements for the year ended December 31, 2024 for details of summary of material accounting policies.

      1. Retirement benefits

        Pension cost of interim period is calculated on a year-to-date basis by using the actuarially determined pension cost rate at the end of the prior financial year, adjusted for market fluctuations since that time and for plan amendments, settlements, or other significant one-off events.

      2. Income tax expense

      Income tax expense represents the sum of the tax currently payable and deferred tax. Interim period income taxes are assessed on an annual basis and calculated by applying to an interim period's pre-tax income the tax rate that would be applicable to expected total annual earnings.

  5. MATERIAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The same material accounting judgements and key sources of estimation uncertainty have been followed in the financial statements as were applied in the preparation of the consolidated financial statements for the year ended December 31, 2024.

6. CASH AND CASH EQUIVALENTS, NET

September 30,

2025

December 31,

2024

September 30,

2024

Cash on hand

$ 2,949,280

$ 4,251,099

$ 2,982,173

Notes and checks for clearing (Note 22)

556,380

9,586,186

288,452

Deposits due from other banks, net

7,751,048

6,444,957

1,346,282

Balance with other banks

314,663

304,951

370,468

$ 11,571,371

$ 20,587,193

$ 4,987,375

The allowance for possible losses of the deposits due from other banks was measured at an amount equal to the 12-month expected credit loss based on historical experience and forward-looking information.

7. DUE FROM THE CENTRAL BANK AND OTHER BANKS, NET

September 30,

2025

December 31,

2024

September 30,

2024

Due from other banks, net

$ 14,691,465

$ 14,788,115

$ 18,595,775

New Taiwan dollar reserve deposits - Type A

8,604,981

6,473,211

11,961,481

New Taiwan dollar reserve deposits - Type B

21,193,323

19,278,616

17,926,275

Foreign-currency reserve deposits

159,217

164,953

161,124

Due from the Central Bank - Interbank fund

transfer account

3,000,772

3,000,806

6,000,099

$ 47,649,758

$ 43,705,701

$ 54,644,754

The reserve deposits are required by law and determined at a prescribed percentage of the monthly average balances. The Type B reserve deposits can be withdrawn only when the balances are adjusted monthly. The Type A and foreign-currency reserve deposits can be withdrawn on demand but bear no interest.

As of September 30, 2025, December 31, 2024 and September 30, 2024, due from the Central Bank and other banks falling in the definition of IAS 7 "cash and cash equivalents" (i.e. short-term, highly liquid investments, readily convertible to known amounts of cash and subject to an insignificant risk of changes in value); amounted to $26,456,435 thousand, $24,427,085 thousand and $36,718,479 thousand, respectively, and were included in cash and cash equivalents in the statements of cash flows.

The allowance for possible losses of the due from other banks was measured at an amount equal to the 12-month expected credit loss based on historical experience and forward-looking information.

8. FINANCIAL INSTRUMENTS AT FVTPL

Financial assets mandatorily classified as at FVTPL

September 30,

2025

December 31,

2024

September 30,

2024

Non-derivative financial assets Government bonds

$ 11,211,330

$ 9,856,260

$ 9,874,214

Shares listed on TWSE and TPEx

522,308

658,189

819,867

Beneficiary certificates

-

6,228

85,447

11,733,638

10,520,677

10,779,528

(Continued)

September 30,

2025

December 31,

2024

September 30,

2024

Derivative financial assets Interest rate swap contracts

$ 3,763,377

$ 5,701,881

$ 4,685,239

Foreign-currency swap contracts

2,901,464

3,667,364

2,675,387

Cross-currency swap contracts

213,226

128,033

122,622

Non-deliverable forward contracts

159,346

1,148

855

Forward exchange contracts

97,658

355,128

246,912

Currency option contracts

74,638

137,528

165,909

Others

23,450

58,043

74,216

Hybrid contract

7,233,159

10,049,125

7,971,140

Asset swap fixed-income

21,923,329

22,888,183

20,849,781

Credit linked note contracts

8,418,682

7,064,292

6,820,671

Credit linked loan contracts

1,615,848

2,538,532

235,367

Convertible bonds

31,703

73,305

89,692

31,989,562

32,564,312

27,995,511

Total financial assets classified as at FVTPL

$ 50,956,359

$ 53,134,114

$ 46,746,179

(Concluded)

Financial liabilities held for trading

September 30,

2025

December 31,

2024

September 30,

2024

Derivative financial liabilities Interest rate swap contracts

$ 3,321,968

$ 5,166,204

$ 4,181,540

Foreign-currency swap contracts

2,906,573

3,006,922

2,680,966

Cross-currency swap contracts

551,863

218,553

11,924

Non-deliverable forward contracts

158,378

1,145

751

Currency option contracts

80,806

137,555

165,450

Forward exchange contracts

64,113

114,379

263,322

Others

45,461

84,358

66,895

Total financial liabilities at FVTPL

$ 7,129,162

$ 8,729,116

$ 7,370,848

The Bank engages in derivative transactions mainly to accommodate customers' needs, manage its exposure positions and to accommodate its fund needs in different currencies.

Outstanding derivative contract (notional) amounts

were as follows:

September 30,

2025

December 31,

2024

September 30,

2024

Interest rate swap contracts

$ 366,655,346

$ 374,852,462

$ 367,779,187

Foreign-currency swap contracts

300,292,589

319,200,618

336,008,820

Currency option contracts

55,946,080

52,979,358

32,121,281

Non-deliverable forward contracts

44,415,755

525,642

302,737

Forward exchange contracts

25,424,061

25,288,170

25,702,348

Seller of credit default swap contracts

23,959,905

22,512,082

22,623,648

Convertible bond option contracts

21,770,139

22,763,636

19,150,152

Cross-currency swap contracts

15,528,085

10,338,230

14,440,830

Interest rate option contracts

2,000,000

4,000,000

4,000,000

Government bond futures contracts

620,309

577,140

527,111

Share index futures contracts

-

16,497

27,341

  1. FINANCIAL ASSETS AT FVTOCI

    September 30,

    2025

    December 31,

    2024

    September 30,

    2024

    Investments in equity instruments

    $ 4,674,184

    $ 3,611,815

    $ 3,960,456

    Investments in debt instruments

    53,760,385

    55,924,399

    58,710,045

    Total financial assets at FVTOCI

    $ 58,434,569

    $ 59,536,214

    $ 62,670,501

    a. Investments in equity instruments

    September 30,

    2025

    December 31,

    2024

    September 30,

    2024

    Share listed on TWSE and TPEx

    $ 4,345,149

    $ 3,286,661

    $ 3,687,816

    Share unlisted on TWSE and TPEx

    329,035

    325,154

    272,640

    $ 4,674,184

    $ 3,611,815

    $ 3,960,456

    The above investments in equity instrument in the form of share for medium- and long-term strategic purposes and expects to make a profit through long-term investments. Therefore, the designated investments are selected to be measured at FVTOCI. The Bank recognized dividend revenue from equity instruments at FVTOCI as below:

    For the Three Months Ended

    September 30

    For the Nine Months Ended

    September 30

    2025

    2024

    2025

    2024

    Dividend revenue recognized in profit or loss

    On equity held at period end

    $ 115,521

    $ 95,022

    $ 200,759

    $ 163,064

    On equity disposed of in

    current period

    7,085

    30,501

    10,845

    34,011

    $ 122,606

    $ 125,523

    $ 211,604

    $ 197,075

    Because of the management and adjustment of the investment portfolio and the liquidation of the investee company, the information about the disposal of equity instruments in the current period is as below:

    For the Nine Months Ended

    September 30

    2025

    2024

    Fair value at the date of disposal

    $ 536,228

    $ 939,685

    Accumulated loss transferred to retained earnings due to disposal, net

    $ (90,513)

    $ (9,159)

    b. Investments in debt instruments

    September 30,

    2025

    December 31,

    2024

    September 30,

    2024

    Government bonds

    $ 20,485,080

    $ 21,635,455

    $ 20,627,135

    Corporate bonds

    11,852,279

    11,132,686

    12,702,885

    Bank debentures

    9,443,231

    13,685,038

    13,248,506

    Commercial paper

    6,112,169

    4,539,937

    5,084,376

    Collateralized mortgage obligation

    5,342,671

    2,972,543

    1,748,391

    Negotiable certificates of deposit

    524,955

    1,958,740

    5,298,752

    $ 53,760,385

    $ 55,924,399

    $ 58,710,045

    For more information on credit risk management and impairment assessment of investments in debt instruments at FVTOCI, refer to Note 11. The assets pledged as collaterals are disclosed in Note 40.

    The carrying amount of the bank debentures that have been issued under repurchase agreements (refer to Note 21 for related information) was as follows:

    September 30, 2025 December 31, 2024 September 30, 2024

    Bank debentures $ 1,008,633 $ - $ 539,222

  2. INVESTMENT IN DEBT INSTRUMENT AT AMORTIZED COST, NET

    September 30,

    2025

    December 31,

    2024

    September 30,

    2024

    Negotiable certificates of deposits - issued by the CBC

    $ 118,520,000

    $ 101,795,000

    $ 104,425,000

    Corporate bonds

    18,950,000

    15,949,493

    14,449,251

    Bank debentures

    16,151,672

    15,246,013

    15,053,449

    Government bonds

    9,643,120

    13,230,677

    13,113,863

    163,264,792

    146,221,183

    147,041,563

    Less: Accumulated impairment loss

    2,719

    5,984

    5,664

    $ 163,262,073

    $ 146,215,199

    $ 147,035,899

    For the information on related financial assets' credit risk management and impairment at amortized cost, see Note 11. The assets pledged as collaterals are disclosed in Note 40.

    The carrying amount of the government bonds that have been issued under repurchase agreements (refer to Note 21 for related information) were as follows:

    September 30,

    December 31,

    September 30,

    2025

    2024

    2024

    Bank debentures

    $ -

    $ -

    $ 729,801

    Government bonds

    $ -

    $ 2,686,545

    $ 379,350

  3. CREDIT RISK MANAGEMENT OF INVESTMENTS IN DEBT INSTRUMENTS

    The policy which the Bank implements is to invest mainly in debt instruments with credit ratings above (and including) investment grade.

    The Bank continued to track external rating information to monitor changes in credit risk of the investments in debt instruments and to review other information such as the bond yield curve and the debtor's material information to assess whether the credit risk of the debt instrument investments has increased significantly since the original recognition. The Bank considers the historical default loss rate announced by the independent rating agencies, the debtor's current financial status and the industry's forward-looking forecasts when measuring the expected credit loss of the debt instrument investments on an annual basis.

    The investments in debt instruments are classified at FVTOCI and at amortized cost. The information of changes in total carrying amount was as follows:

    September 30, 2025

    At FVTOCI

    At Amortized

    Cost

    Total

    Total carrying amount

    $ 54,120,704

    $ 163,264,792

    $ 217,385,496

    Less: Accumulated impairment loss

    2,516

    2,719

    5,235

    Amortized cost

    54,118,188

    $ 163,262,073

    217,380,261

    Fair value adjustment

    (357,803)

    (357,803)

    $ 53,760,385

    $ 217,022,458

    December 31, 2024

    At FVTOCI

    At Amortized Cost

    Total

    Total carrying amount

    $ 56,766,708

    $ 146,221,183

    $ 202,987,891

    Less: Accumulated impairment loss

    7,429

    5,984

    13,413

    Amortized cost

    56,759,279

    $ 146,215,199

    202,974,478

    Fair value adjustment

    (834,880)

    (834,880)

    $ 55,924,399

    $ 202,139,598

    September 30, 2024

    At FVTOCI

    At Amortized Cost

    Total

    Total carrying amount

    $ 59,479,321

    $ 147,041,563

    $ 206,520,884

    Less: Accumulated impairment loss

    8,943

    5,664

    14,607

    Amortized cost

    59,470,378

    $ 147,035,899

    206,506,277

    Fair value adjustment

    (760,333)

    (760,333)

    $ 58,710,045

    $ 205,745,944

    The accumulated impairment loss of the investments in debt instruments was measured at an amount equal to the 12-month expected credit loss based on historical experience and forward-looking information. The information on changes in the allowance for accumulated impairment losses was as follows:

    For the nine months ended September 30, 2025

    At FVTOCI

    At Amortized Cost

    Total

    Beginning on January 1, 2025

    $ 7,429

    $ 5,984

    $ 13,413

    Impairment loss on the acquisition of new debt

    instruments for the current period

    2,468

    95

    2,563

    Derecognition

    (3,517)

    (456)

    (3,973)

    Exchange rate changes

    (101)

    (136)

    (237)

    Expected credit losses and other changes

    (3,763)

    (2,768)

    (6,531)

    Balance on September 30, 2025

    $ 2,516

    $ 2,719

    $ 5,235

    For the nine months ended September 30, 2024

    At FVTOCI

    At Amortized Cost

    Total

    Beginning on January 1, 2024

    $ 8,534

    $ 4,309

    $ 12,843

    Impairment loss on the acquisition of new debt

    instruments for the current period

    3,865

    1,174

    5,039

    Derecognition

    (3,747)

    (106)

    (3,853)

    Exchange rate changes

    87

    72

    159

    Expected credit losses and other changes

    204

    215

    419

    Balance on September 30, 2024

    $ 8,943

    $ 5,664

    $ 14,607

  4. SECURITIES PURCHASED UNDER RESALE AGREEMENTS, NET

September 30,

2025

December 31,

2024

September 30,

2024

Commercial paper

$ 1,742,457

$ 1,813,574

$ -

Negotiable certificate of deposit

-

1,622,266

1,700,409

Government bonds

-

-

196,000

1,742,457

3,435,840

1,896,409

Less: Accumulated impairment loss

1

872

520

$ 1,742,456

$ 3,434,968

$ 1,895,889

Resale price

$ 1,744,310

$ 3,439,938

$ 1,898,962

Resale date

2025.10.03-

2025.01.07-

2024.10.09-

2025.10.23

2025.01.22

2024.10.30

The total carrying amounts shown above have been included as cash and cash equivalents in the statements of cash flows. The allowance for accumulated impairment loss was measured at an amount equal to the 12 -month expected credit loss based on historical experience and forward-looking information.

13.

RECEIVABLES, NET

September 30,

2025

December 31,

2024

September 30,

2024

Credit card

$ 11,056,024

$ 12,334,167

$ 12,097,568

Factoring

2,140,345

1,456,189

1,409,158

Interest

2,006,455

1,882,123

1,877,007

Buying debt receivables

1,556,839

1,091,148

1,091,224

Proceeds from disposal of securities

1,242,334

17,017

35,087

Lease receivables

629,018

739,905

740,019

Spot exchange transactions

515,007

691,934

584,403

Acceptances

430,362

179,736

128,623

Others

835,455

560,464

706,530

20,411,839

18,952,683

18,669,619

Less: Allowance for possible losses

404,556

398,853

407,842

$ 20,007,283

$ 18,553,830

$ 18,261,777

The changes in the total carrying amount of receivables and other financial assets (including credit card, factoring, interest, other receivables, and other financial assets) categorized by credit evaluation stage were as follows:

For the nine months ended September 30, 2025

Stage 1

Stage 2

Stage 3

Total

Receivables and Other

Financial

(Note 1)

(Note 2)

(Note 3)

Assets

Balance on January 1, 2025 Changes in financial instruments

recognized at the beginning of the period:

Transfer to Stage 2

$ 16,036,037

(42,044)

$ 71,235

44,496

$ 908,200

(52)

$ 17,015,472

2,400

Transfer to Stage 3

(59,041)

(25,527)

99,538

14,970

Transfer to Stage 1

6,298

(10,046)

(446)

(4,194)

Financial assets derecognized in

the current period

(5,685,202)

(7,460)

(136,569)

(5,829,231)

Purchased or originated financial

assets

7,179,160

5,073

6,340

7,190,573

Write-offs

(42,739)

(25,468)

(63,764)

(131,971)

Exchange rate and other changes

(237,071)

(1,191)

(9,145)

(247,407)

Balance on September 30, 2025

$ 17,155,398

$ 51,112

$ 804,102

$ 18,010,612

For the nine months ended September 30, 2024

Stage 1

Stage 2

Stage 3

Total

Receivables and Other

Financial

(Note 1)

(Note 2)

(Note 3)

Assets

Balance on January 1, 2024 Changes in financial instruments

recognized at the beginning of the period:

Transfer to Stage 2

$ 15,976,912

(88,478)

$ 88,098

81,059

$ 959,743

(134)

$ 17,024,753

(7,553)

Transfer to Stage 3

(97,936)

(15,829)

114,842

1,077

Transfer to Stage 1

10,417

(14,751)

(1,070)

(5,404)

Financial assets derecognized in

the current period

(6,239,937)

(12,197)

(139,012)

(6,391,146)

Purchased or originated financial

assets

6,019,198

5,317

4,995

6,029,510

Write-offs

(48,309)

(26,171)

(70,419)

(144,899)

Exchange rate and other changes

81,450

924

(630)

81,744

Balance on September 30, 2024

$ 15,613,317

$ 106,450

$ 868,315

$ 16,588,082

Note 1: 12-month ECLs (evaluate the receivables and other financial assets whose credit risk has not increased significantly since initial recognition).

Note 2: Lifetime ECLs (evaluate the receivables and other financial assets whose credit risk has increased significantly since initial recognition).

Note 3: Lifetime ECLs (evaluate impaired financial assets).

The changes in the allowance for possible loss of receivables and other financial assets categorized by credit evaluation stage were as follows:

For the nine months ended September 30, 2025

12-Month Expected Credit Loss

(Stage 1)

Lifetime Expected Credit Loss

(Stage 2)

Lifetime Expected Credit Loss (Credit Impairment on Financial Assets) (Stage 3)

Impairment Under the Guidelines of IFRS 9

The Difference of Impairment under the Regulations

Total Allowance for Possible Losses

Balance on January 1, 2025

$ 14,483

$ 8,424

$ 256,281

$ 279,188

$ 120,243

$ 399,431

Changes in financial instruments

recognized at the beginning of

the period:

Transfer to Stage 2

(25)

4,901

(38)

4,838

-

4,838

Transfer to Stage 3

(35)

(1,635)

28,383

26,713

-

26,713

Transfer to Stage 1

3

(1,918)

(186)

(2,101)

-

(2,101)

Financial assets derecognized in

the current period

(4,522)

(1,217)

(32,732)

(38,471)

-

(38,471)

Purchased or originated financial

assets

6,434

858

3,055

10,347

-

10,347

The difference of impairment under

the Regulations

-

-

-

-

8,981

8,981

Write-offs

(42,739)

(25,468)

(63,764)

(131,971)

-

(131,971)

Exchange rate and other changes

41,849

22,048

63,085

126,982

-

126,982

Balance on September 30, 2025

$ 15,448

$ 5,993

$ 254,084

$ 275,525

$ 129,224

$ 404,749

For the nine months ended September 30, 2024

12-Month Expected Credit Loss

(Stage 1)

Lifetime Expected Credit Loss

(Stage 2)

Lifetime Expected Credit Loss (Credit Impairment on Financial Assets) (Stage 3)

Impairment Under the Guidelines of IFRS 9

The Difference of Impairment under the Regulations

Total Allowance for Possible Losses

Balance on January 1, 2024

Changes in financial instruments recognized at the beginning of the period:

Transfer to Stage 2

$ 21,874

(125)

$ 9,682

6,685

$ 283,123

(40)

$ 314,679

6,520

$ 128,015

-

$ 442,694

6,520

Transfer to Stage 3

(72)

(2,200)

33,675

31,403

-

31,403

Transfer to Stage 1

7

(2,541)

(323)

(2,857)

-

(2,857)

Financial assets derecognized in

the current period

(3,220)

(1,274)

(33,976)

(38,470)

-

(38,470)

Purchased or originated financial

assets

5,176

953

2,165

8,294

-

8,294

The difference of impairment under

the Regulations

-

-

-

-

(7,268)

(7,268)

Write-offs

(48,309)

(26,171)

(70,419)

(144,899)

-

(144,899)

Exchange rate and other changes

41,565

22,772

48,836

113,173

-

113,173

Balance on September 30, 2024

$ 16,896

$ 7,906

$ 263,041

$ 287,843

$ 120,747

$ 408,590

14.

DISCOUNTS AND LOANS, NET

September 30,

2025

December 31,

2024

September 30,

2024

Negotiations, discounts and overdraft

$ 10,361

$ 24,613

$ 11,961

Short-term loans

101,061,840

91,385,574

94,704,914

Medium-term loans

207,650,322

203,121,852

199,964,510

Long-term loans

202,157,873

200,473,319

201,397,729

Overdue receivable

111,919

145,407

166,577

510,992,315

495,150,765

496,245,691

Less: Allowance for possible losses

6,384,674

6,345,446

6,331,685

$ 504,607,641

$ 488,805,319

$ 489,914,006

The details of the provision for possible losses on bad debts, commitment, guarantee and letters of credit issued were as follows:

For the Three Months Ended

September 30

For the Nine Months Ended

September 30

2025

2024

2025

2024

Provision for possible losses -discounts and loans

$ 101,139

$ 179,890

$ 409,951

$ 458,302

Provision for possible losses -

deposits due from other banks,

due from other banks, receivables and other financial

assets

47,787

59,545

150,008

127,889

Provision for (reversal of) possible

losses - commitment, guarantee

obligations and letters of credit issued

29,195

5,512

58,281

(98,571)

Amounts recovered - discounts and

loans

(54,919)

(48,970)

(161,787)

(317,837)

Amounts recovered - receivables

and other financial asset

(42,392)

(42,067)

(122,346)

(119,641)

$ 80,810

$ 153,910

$ 334,107

$ 50,142

The changes in the total carrying amount of discounts and loan categorized by credit evaluation stage were as follows:

For the nine months ended September 30, 2025

Stage 1

(Note 1)

Stage 2

(Note 2)

Stage 3

(Note 3)

Total Discounts

and Loans

Beginning on January 1, 2025 Changes of financial instruments

recognized at the beginning of the period:

Transfer to Stage 2

$ 492,981,294

(350,047)

$ 714,901

326,664

$ 1,454,570

(1,014)

$ 495,150,765

(24,397)

Transfer to Stage 3

(235,909)

(418,144)

615,459

(38,594)

Transfer to Stage 1

84,992

(95,157)

(10,077)

(20,242)

Financial assets derecognized in the

current period

(97,404,266)

(79,327)

(155,445)

(97,639,038)

Purchased or originated financial assets

117,751,940

37,934

27,939

117,817,813

Write-offs

(54,173)

(50,967)

(213,277)

(318,417)

Exchange rate and other changes

(3,939,622)

976

3,071

(3,935,575)

Balance on September 30, 2025

$ 508,834,209

$ 436,880

$ 1,721,226

$ 510,992,315

For the nine months ended September 30, 2024

Stage 1

(Note 1)

Stage 2

(Note 2)

Stage 3

(Note 3)

Total Discounts

and Loans

Beginning on January 1, 2024 Changes of financial instruments

recognized at the beginning of the period:

Transfer to Stage 2

$ 471,090,267

(266,373)

$ 1,069,319

245,206

$ 1,664,416

(2,032)

$ 473,824,002

(23,199)

Transfer to Stage 3

(177,249)

(58,693)

224,761

(11,181)

Transfer to Stage 1

223,631

(248,770)

(2,368)

(27,507)

Financial assets derecognized in the

current period

(106,561,071)

(662,782)

(294,142)

(107,517,995)

Purchased or originated financial assets

128,849,381

24,753

18,098

128,892,232

Write-offs

(40,355)

(47,494)

(150,595)

(238,444)

Exchange rate and other changes

1,341,524

967

5,292

1,347,783

Balance on September 30, 2024

$ 494,459,755

$ 322,506

$ 1,463,430

$ 496,245,691

Note 1: 12-month ECLs (evaluate the discounts and loans whose credit risk has not increased significantly since initial recognition).

Note 2: Lifetime ECLs (evaluate the discounts and loans whose credit risk has increased significantly since initial recognition).

Note 3: Lifetime ECLs (evaluate impaired financial assets).

The changes in the allowance of discounts and loan categorized by credit evaluation stage were as follows: For the nine months ended September 30, 2025

12-Month

Lifetime

Lifetime

Expected Credit Loss (Credit

Impairment

The Difference

Expected Credit

Expected Credit

Impairment on

Under the

of Impairment

Total Allowance

Loss

Loss

Financial Assets)

Guidelines of

Under the

for Possible

(Stage 1)

(Stage 2)

(Stage 3)

IFRS 9

Regulations

Losses

Beginning on January 1, 2025 Changes of financial instruments

recognized at the beginning of the period:

Transfer to Stage 2

$ 678,821

(994)

$ 97,943

67,294

$ 369,148

(878)

$ 1,145,912

65,422

$ 5,199,534

-

$ 6,345,446

65,422

Transfer to Stage 3

(1,438)

(28,615)

190,258

160,205

-

160,205

Transfer to Stage 1

135

(18,686)

(2,547)

(21,098)

-

(21,098)

Financial assets derecognized in the

current period

(237,392)

(12,787)

(33,374)

(283,553)

-

(283,553)

Purchased or originated financial assets

214,741

16,987

14,208

245,936

-

245,936

The difference of impairment under the

Regulations

-

-

-

-

66,370

66,370

Write-offs

(54,173)

(50,967)

(213,277)

(318,417)

-

(318,417)

Exchange rate and other changes

41,731

22,746

59,886

124,363

-

124,363

Balance on September 30, 2025

$ 641,431

$ 93,915

$ 383,424

$ 1,118,770

$ 5,265,904

$ 6,384,674

For the nine months ended September 30, 2024

12-Month

Lifetime

Lifetime

Expected Credit Loss (Credit

Impairment

The Difference

Expected Credit

Expected Credit

Impairment on

Under the

of Impairment

Total Allowance

Loss

Loss

Financial Assets)

Guidelines of

Under the

for Possible

(Stage 1)

(Stage 2)

(Stage 3)

IFRS 9

Regulations

Losses

Beginning on January 1, 2024 Changes of financial instruments

recognized at the beginning of the period:

Transfer to Stage 2

$ 1,468,207

(620)

$ 86,926

59,127

$ 375,911

(211)

$ 1,931,044

58,296

$ 4,164,797

-

$ 6,095,841

58,296

Transfer to Stage 3

(786)

(19,438)

93,509

73,285

-

73,285

Transfer to Stage 1

856

(20,883)

(1,888)

(21,915)

-

(21,915)

Financial assets derecognized in the

current period

(428,498)

(14,399)

(44,288)

(487,185)

-

(487,185)

Purchased or originated financial assets

215,793

10,826

10,445

237,064

-

237,064

The difference of impairment under the

Regulations

-

-

-

-

896,376

896,376

Write-offs

(40,355)

(47,494)

(150,595)

(238,444)

-

(238,444)

Exchange rate and other changes

(380,109)

22,244

76,232

(281,633)

-

(281,633)

Balance on September 30, 2024

$ 834,488

$ 76,909

$ 359,115

$ 1,270,512

$ 5,061,173

$ 6,331,685

15. INVESTMENTS ACCOUNTED FOR USING

EQUITY METHOD

September 30,

2025

December 31,

2024

September 30,

2024

Associates that are not individually material

$ 2,919,092

$ 2,783,101

$ 2,820,167

As of September 30, 2025, December 31, 2024 and September 30, 2024 the Bank held 29.58% of the shares of Dah Chung Bills Finance Corp. and was the single largest shareholder. The Bank's shareholding ratio has no absolute difference compared with those of other shareholders, and the Bank does not control more than half of the seats in the board of directors, does not have the control power to dominate the related activities, and only has significant influence over the invested company. Therefore, Dah Chung is reported as an associate in the financial statements.

The share of the Bank and its subsidiaries in these associates' financial performance is summarized as follows:

For the Three Months Ended

September 30

For the Nine Months Ended

September 30

2025

2024

2025

2024

Net income from continuing operation

$ 50,772

$ 34,915

$ 117,861

$ 121,858

Other comprehensive income

81,885

75,858

131,322

37,350

Total comprehensive income

$ 132,657

$ 110,773

$ 249,183

$ 159,208

16.

OTHER FINANCIAL ASSETS, NET

September 30,

2025

December 31,

2024

September 30,

2024

Nonaccrual loans other than discounts and loans

$ 430

$ 907

$ 1,180

Less: Allowance for possible losses (Note 13)

193

578

748

237

329

432

Refundable deposits

5,511,956

4,958,469

4,171,006

Less: Accumulated impairment loss

3,656

1,942

1,534

5,508,300

4,956,527

4,169,472

Restricted time deposits (Note 40)

Time deposits with original maturities of more

3,419,760

3,580,800

3,618,640

than 3 months 136,790

98,472

67,849

$ 9,065,087

$ 8,636,128

$ 7,856,393

The accumulated impairment loss of the refundable deposits was measured at an amount equal to the 12-month expected credit loss based on historical experience and forward-looking information.

  1. PROPERTY AND EQUIPMENT, NET

    For the nine months ended September 30, 2025

    Properties and

    Land

    Buildings and

    Improvements

    Computer

    Equipment

    Transportation

    Equipment

    Miscellaneous

    Equipment

    Equipment

    Prepayment

    Total

    Cost

    Beginning balance

    $ 3,460,213

    $ 1,150,581

    $ 3,038,064

    $ 962

    $ 1,594,752

    $ 171,200

    $ 9,415,772

    Additions

    -

    53,069

    80,905

    -

    52,966

    56,301

    243,241

    Disposals

    -

    (14,106)

    (11,110)

    (184)

    (37,287)

    -

    (62,687)

    Others

    -

    -

    78,761

    -

    (1,349)

    (86,030)

    (8,618)

    Ending balance

    3,460,213

    1,189,544

    3,186,620

    778

    1,609,082

    141,471

    9,587,708

    Accumulated depreciation

    Beginning balance

    -

    686,001

    2,171,841

    895

    1,361,648

    -

    4,220,385

    Depreciation

    -

    20,948

    188,475

    22

    42,848

    -

    252,293

    Disposals

    -

    (14,106)

    (11,109)

    (184)

    (36,925)

    -

    (62,324)

    Others

    -

    -

    (6,485)

    -

    (1,181)

    -

    (7,666)

    Ending balance

    -

    692,843

    2,342,722

    733

    1,366,390

    -

    4,402,688

    Net ending balance

    $ 3,460,213

    $ 496,701

    $ 843,898

    $ 45

    $ 242,692

    $ 141,471

    $ 5,185,020

    For the nine months ended September 30, 2024

    Properties and

    Land

    Buildings and

    Improvements

    Computer

    Equipment

    Transportation

    Equipment

    Miscellaneous

    Equipment

    Equipment

    Prepayment

    Total

    Cost

    Beginning balance

    $ 3,460,213

    $ 1,163,579

    $ 2,717,240

    $ 1,010

    $ 1,570,220

    $ 167,430

    $ 9,079,692

    Additions

    -

    923

    156,019

    57

    27,901

    70,470

    255,370

    Disposals

    -

    (13,864)

    (8,046)

    (104)

    (10,010)

    -

    (32,024)

    Others

    -

    (89)

    100,600

    -

    6,595

    (103,355)

    3,751

    Ending balance

    3,460,213

    1,150,549

    2,965,813

    963

    1,594,706

    134,545

    9,306,789

    Accumulated depreciation

    Beginning balance

    -

    676,032

    1,943,453

    970

    1,319,706

    -

    3,940,161

    Depreciation

    -

    17,977

    173,113

    23

    42,947

    -

    234,060

    Disposals

    -

    (13,833)

    (8,045)

    (105)

    (9,825)

    -

    (31,808)

    Others

    -

    (89)

    2,761

    -

    689

    -

    3,361

    Ending balance

    -

    680,087

    2,111,282

    888

    1,353,517

    -

    4,145,774

    Net ending balance

    $ 3,460,213

    $ 470,462

    $ 854,531

    $ 75

    $ 241,189

    $ 134,545

    $ 5,161,015

    The above items of property and equipment are depreciated on a straight-line basis over the following estimated useful lives:

    Buildings and improvements 5 to 55 years

    Computer equipment 3 to 7 years

    Transportation equipment 3 to 7 years

    Miscellaneous equipment 3 to 20 years

    In order to build the Bank's headquarters office, the Bank resolved to sign a construction base development project contract with Far Eastern Construction Co., Ltd. in June 2024. The Bank will provide the land and capital, and Far Eastern Construction Co., Ltd. will provide plan, design, construction, construction management and construction manager services for the building on the construction site. The estimated value of the entrusted construction contract is $2,485 million. The Bank and the other landowners will allocate the construction costs in proportion of the space of the building base held. The Bank is expected to afford $486 million. The contract stipulates that if there is an additional construction costs, it will be limited to 15% of the original contract amount. As of September 30, 2025, payment for the joint construction and development project had not yet started.

  2. LEASE ARRANGEMENTS

The Bank and its subsidiaries lease property mainly for the use of the Bank's branches and offices within 2 to 20 years. Right-of-use assets, lease liabilities and recognition of depreciation expense and interest expense are as follows:

September 30,

December 31,

September 30,

2025

2024

2024

Net carrying amount of right-of-use assets

$ 1,451,240

$ 903,588

$ 998,480

Carrying amount of lease liabilities

$ 1,466,148

$ 924,169

$ 1,013,030

The range of discount rate

0.83%-4.30%

0.83%-4.30%

0.83%-4.30%

For the Nine Months Ended

September 30

2025

2024

Additions to right-of-use assets

$ 852,647

$ 215,114

Cash outflow for leases

$ 318,672

$ 325,471

For the Three Months Ended

September 30

For the Nine Months Ended

September 30

2025

2024

2025

2024

Depreciation expense of right-of-use assets

$ 100,686

$ 103,127

$ 300,488

$ 307,397

Interest expense of lease liabilities

$ 3,903

$ 3,104

$ 9,577

$ 9,504

Other lease information

Short-term lease expenses

$ 895

$ 1,592

$ 2,955

$ 3,527

The analysis of the total future payment maturity of the lease liability contracts is as follows:

September 30,

December 31,

September 30,

2025

2024

2024

Within 1 year

$ 362,289

$ 378,091

$ 390,280

1-5 years

959,593

492,516

566,656

5-10 years

199,391

71,668

76,897

10-15 years

1,549

1,611

1,611

15-20 years

697

967

1,047

$ 1,523,519

$ 944,853

$ 1,036,491

19.

INTANGIBLE ASSETS, NET

September 30,

December 31,

September 30,

2025

2024

2024

Operation rights

$ 1,538,210

$ 1,538,210

$ 1,538,210

Fair value of core deposits

428,887

428,887

428,887

Less: Accumulated amortization

428,887

420,393

414,022

-

8,494

14,865

$ 1,538,210

$ 1,546,704

$ 1,553,075

In April 2010, the Bank acquired the assets and liabilities of Chinfon Bank's domestic branch Package B through a bidding process. The acquired operation rights of Chinfon Bank's branches have indefinite useful life, while the fair value of core deposits is amortized over 4 to 15 years.

After assessed the operation rights of branches is a franchise business right without definite useful life, and the operation rights are expected to generate net cash flows continuously; therefore, the operation rights are not amortized annually.

The Bank assesses the recoverable amount of the cash-generating unit of the operation rights for impairment on an annual basis. To reflect risks specific to the operation, the Bank estimated the recoverable amount based on the net fair value of the discounted future cash flows of the cash-generating unit based on the Bank's financial forecast, and no impairment was assessed for the years 2024 and 2023. There were no significant changes in the assessment for the nine months ended September 30, 2025 and 2024, no impairment loss was recognized on operation rights.

  1. DUE TO THE CENTRAL BANK AND OTHER BANKS

    September 30,

    2025

    December 31,

    2024

    September 30,

    2024

    Call loans to banks

    $ 3,351,590

    $ 2,835,802

    $ 1,266,040

    Due to banks

    16,247

    16,188

    16,091

    Bank overdrafts

    -

    -

    35,888

    $ 3,367,837 $ 2,851,990 $ 1,318,019

  2. SECURITIES SOLD UNDER REPURCHASE AGREEMENTS September 30, 2025 December 31, 2024 September 30, 2024

    Bank debentures (Notes 9 and 10) $ 962,005 $ - $ 1,221,411 Government bonds (Note 10) - 2,643,625 368,028

    $ 962,005 $ 2,643,625 $ 1,589,439

    Repurchase price $ 963,162 $ 2,660,494 $ 1,593,771

    Repurchase date 2025.10.07 2025.01.06-

    2025.01.21

    2024.10.15-

    2024.10.23

  3. PAYABLES
September 30, 2025 December 31, 2024 September 30, 2024

Interest $ 2,358,601 $ 1,932,271 $ 2,121,483

Collections payable and withholding tax payable 2,292,449 219,261 1,716,717

Expenses 1,425,706 1,634,905 1,729,463

Accounts payable factoring 694,105 463,133 562,165

Notes and checks for clearing (Note 6) 556,380 9,586,186 288,452

Acceptances 430,362 179,736 128,623

Credit card 306,178 350,134 290,490

Securities settlement 263,866 339,462 334,107

Consignment fund payable 260,433 27,991 89,015

Taxes 77,933 137,136 74,592

Others 459,980 458,402 421,195

$ 9,125,993 $ 15,328,617 $ 7,756,302

23. DEPOSITS AND REMITTANCES

September 30,

December 31,

September 30,

2025

2024

2024

Checking deposits

$ 3,241,251

$ 3,470,926

$ 3,079,635

Demand deposits

119,085,428

122,111,872

114,934,487

Demand savings

123,508,160

109,447,517

111,303,417

Time savings

125,999,326

132,281,391

127,929,737

Negotiable certificates of deposit

10,630,500

16,588,500

16,154,500

Time deposits

332,845,946

314,919,606

337,157,948

Remittances

182,461

49,388

160,497

$ 715,493,072

$ 698,869,200

$ 710,720,221

24. BANK DEBENTURES

Domestic Bank Debentures

Item

Issuance Period

Note

September 30,

2025

December 31,

2024

September 30,

2024

Subordinated bank debentures -perpetual; first issue in 2018

Subordinated bank debentures -

2018.09.18

2019.07.30-

Interest payable on September 18 each year fixed interest rate at 3.20%

Interest payable on July 30 each

$ 2,900,000

2,000,000

$ 2,900,000

2,000,000

$ 2,900,000

2,000,000

seven-year maturity; second

issue in 2019

Subordinated bank debentures -

2026.07.30

2019.07.30-

year fixed interest rate at 1.15%

Interest payable on July 30 each

2,000,000

2,000,000

2,000,000

ten-year maturity; second

issue in 2019

Subordinated bank debentures -

2029.07.30

2020.11.26-

year fixed interest rate at 1.25%

Interest payable on November 26

1,600,000

1,600,000

1,600,000

seven-year maturity; first issue

in 2020

Subordinated bank debentures -

2027.11.26

2021.04.27-

each year fixed interest rate at

0.75%

Interest payable on April 27 each

2,400,000

2,400,000

2,400,000

seven-year maturity; first issue

in 2021

General bank debentures - five-

2028.04.27

2024.10.24-

year fixed interest rate at 0.83%

Interest payable on October 24 each

5,000,000

5,000,000

-

year maturity; first issue in

2024

General bank debentures - seven-

2029.10.24

2024.10.24-

year fixed interest rate at 1.95%

Interest payable on October 24 each

1,000,000

1,000,000

-

year maturity; first issue in

2024

General bank debentures - five-

2031.10.24

2025.03.20-

year fixed interest rate at 2.00%

Interest payable on March 20 each

6,000,000

-

-

year maturity; first issue in

2025

Subordinated bank debentures -

2030.03.20

2025.09.18-

year fixed interest rate at 2.00%

Interest payable on September 18

2,400,000

-

-

seven-year maturity; second

issue in 2025

Subordinated bank debentures -

2032.09.18

Matured on

each year fixed interest rate at

2.35%

-

1,660

1,660

1,660

seven-year maturity; 1-1 issue

in 2005; acquired from Chinfon Bank

Subordinated bank debentures -

2012.06.28

Matured on

-

60

240

240

seven-year maturity; 1-1 issue

in 2002; acquired from Chinfon Bank

2009.06.28

Total bank debentures

$ 25,301,720

$ 16,901,900

$ 10,901,900

The Bank made a first issuance of perpetual non-cumulative subordinated bank debentures in 2018 in the amount of $2,900,000 thousand on September 18, 2018 with an interest rate of 3.20% payable once a year if the interest payment condition is met. After five years of issuance, the Bank has the right to redeem these bank debentures in advance under the authorities' regulation of issuance and permission. As of September 30, 2025, the Bank had not exercised the right of redemption.

25. OTHER FINANCIAL LIABILITIES

September 30,

2025

December 31,

2024

September 30,

2024

Deposit received

$ 400,855

$ 428,004

$ 611,624

Bank loan

960,000

480,000

340,000

Commercial paper

425,000

322,000

300,000

Less: Unamortized discount on commercial paper

427

675

288

$ 1,785,428

$ 1,229,329

$ 1,251,336

Interest rates

Bank loan

2.10%-2.17%

2.07%-2.17%

2.07%-2.14%

Commercial paper

2.14%

2.14%-2.17%

2.06%-2.12%

26. PROVISIONS

September 30,

2025

December 31,

2024

September 30,

2024

Reserve for employee benefits liability - defined benefit plans (Note 27)

$ 381,848

$ 414,237

$ 455,555

Reserve for obligations guarantee

220,755

163,578

79,994

Reserve for financing commitments

50,497

51,723

72,631

Reserve for letters of credit issued

1,290

274

605

$ 654,390

$ 629,812

$ 608,785

The changes in provision for losses on financing commitments, obligations guarantees, and letters of credit issued categorized by credit evaluation stage are as follows:

For the nine months ended September 30, 2025

Lifetime ECLs

Total Provision

for Losses on Financing Commitments,

12-Month

Expected Credit Loss

Lifetime ECLs

(Credit

Impairment on Financial Assets)

Impairment

Under the Guidelines of

The Difference

of Impairment Under the

Obligations

Guarantee and Letters of Credit

(Stage 1)

(Stage 2)

(Stage 3)

IFRS 9

Regulations

Issued

Balance on January 1, 2025

$ 68,866

$ 8,096

$ 329

$ 77,291

$ 138,284

$ 215,575

Changes at the beginning of the period:

Transfer to Stage 2

(8)

5,710

(18)

5,684

-

5,684

Transfer to Stage 3

-

(6)

180

174

-

174

Transfer to Stage 1

3

(6,534)

(91)

(6,622)

-

(6,622)

Financial assets derecognized in the

current period

(20,215)

(1,332)

(219)

(21,766)

-

(21,766)

Purchased or originated

50,545

755

22

51,322

-

51,322

The difference of impairment under the

Regulations

-

-

-

-

31,269

31,269

Exchange rate and other changes

(3,094)

-

-

(3,094)

-

(3,094)

Balance on September 30, 2025

$ 96,097

$ 6,689

$ 203

$ 102,989

$ 169,553

$ 272,542

Company analysis

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