Disposal of One Right-of-Use Asset to a Related Party — Cathay Financial

Summary

Cathay Financial announced it has disposed of one right-of-use asset (an IFRS 16 lease asset) to a related party. Related-party asset disposals require disclosure under TWSE rules to ensure arm's-length pricing and avoid conflicts of interest. Full body available on MOPS.

Historical Impact

10 past Material Information · ≈ 8-K events at Cathay Financial

Median +5d

+1.61%

Range

-3.60% to +4.30%

Positive outcomes

7/10

Filed	P₀	P₊₅	+5d
Aug 13, 2026	₩100	₩97	-2.41%
Aug 12, 2026	₩100	₩98	-1.40%

Full Translation

Subject line (translated): 'The company has disposed of a total of 1 right-of-use asset to a related party.' Under IFRS 16, right-of-use assets represent a lessee's right to use an underlying asset over a lease term. Disposing of such an asset to a related party (利害關係人 — any person or entity with a material interest relationship with the company, including subsidiaries, directors, major shareholders, or their affiliates) triggers mandatory disclosure under Taiwan's Securities and Exchange Act and TWSE listing rules governing related-party transactions. The single-transaction count (1筆) suggests this is a discrete, individually identified lease asset rather than a portfolio disposal. Investors should verify the transaction price, the identity of the counterparty, and whether an independent fairness opinion was obtained. [Body not available — subject line only. See MOPS for full announcement.]