Material Information (8299 Phison)
SEQ_NO  1 Date of announcement  2026/04/08 Time of announcement  14:31:05
Subject
 The Board of Directors approved the issuance of
First Unsecured Overseas Euro Convertible Bonds
Date of events   2026/04/08 To which item it meets paragraph 11
Statement
 
1.Date of the board of directors resolution:2026/04/08
2.Name [issue no.__ of (secured, unsecured) corporate
bonds of ___________ (company)]: Phison Electronics Corporation First
  Unsecured Overseas Euro Convertible Bonds
3.Whether to adopt shelf registration(Yes/No):No
4.Total amount issued:Up to US$800 million
5.Face value per bond:In denominations of US$200,000 or in any integral
  multiples of US$100,000 in excess thereof
6.Issue price:100% of par value
7.Issuance period:Certain anniversary from the Issue Date (but up to
  the 5th anniversary)
8.Coupon rate: Tentatively set at 0% per annum
9.Types, names, monetary values and stipulations of collaterals:N/A
10.Use of the funds raised by the offering and utilization plan:
   Procurement of raw materials in foreign currencies
11.Underwriting method: The Bonds will be offered outside the Republic
   of China (ROC) pursuant to applicable local laws and regulations
   and international market practice. All of the Bonds are to be offered
   publicly.
12.Trustees of the corporate bonds: Citicorp International Limited
13.Underwriter or agent:
   Lead Underwriter: J.P. Morgan Securities plc
   Domestic Financial Advisor: Yuanta Securities Company Limited
14.Guarantor(s) for the issuance:N/A
15.Agent for payment of the principal and interest:
   Citibank, N.A., London Branch
16.Certifying institution:N/A
17.Where convertible into shares, the price and the rules for conversion:
   Unless previously redeemed, repurchased, or during the Closed Period,
   the Bonds may be converted into the newly-issued common shares of the
   Company at any time starting from the next day immediately after three
   months from the Issue Date (not including the Issue Date) to (1) the
   10th day prior to the Maturity Date or (2) the 5th business day prior
   to the redemption date applicable to the exercise of put right by
   Bondholders or the date fixed for redemption (other than the Maturity
   Date) of the Bonds by the Company, based on the Bondholder's request
   in accordance with relevant laws and regulations and the Indenture.
18.Sell-back conditions:Authorized to the Chairman or other persons
   delegated by the Chairman
19.Buyback conditions: Authorized to the Chairman or other persons
   delegated by the Chairman
20.Reference date for any additional share exchange,
stock swap, or subscription: Authorized to the Chairman or other persons
   delegated by the Chairman
21.Possible dilution of equity in case of any additional
 share exchange, stock swap, or subscription: Depends on the conversion
   premium at the time of actual issuance
22.Any other matters that need to be specified:
   1.The issuance of the Bonds includes tranche A and tranche B. Tranche A
     and tranche B together shall be tentatively up to US$ 800 million
     (including over subscription numbers). The Company will elect to issue
     either tranche A or tranche B, or a combination of both, within the
     total issue amount. The US dollar par value of tranche A will be
     converted into NT dollar amount using the fixing rate (Fixed Exchange
     Rate) on the pricing date, and then converted back to US dollar using
     the then applicable prevailing rate for repayment, repurchase and
     redemption.
   2.In the event that any change or adjustment to the actual issue price,
     total issue amount  (including the actual issue amount of tranche A
     and tranche B), denomination, terms and conditions for the issuance
     and conversion of the Bonds, the listed exchange, conversion price,
     the plan for utilization of proceeds, expected timeline and potential
     benefits, issue timing, and all other matters related to the issuance
     of this Bonds is needed due to amendments in laws and regulations,
     instructions from regulatory authorities, market conditions, business
     projection, or objective circumstances, the Chairman or the persons
     delegated by the Chairman are authorized to handle these matters with
     full discretion.
   3.To facilitate the offering and issuance of the Bonds, the Chairman or
     the persons delegated by the Chairman are authorized to negotiate,
     sign, and deliver all contracts and documents required for the issuance
     of the Bonds on behalf of the Company, and to have full authority to
     handle all related matters for the Company.