1.Date of the board of directors resolution:2010/12/23

2.Name 【__nth issue of (secured, unsecured) corporate bonds of ___ Co.】:

The Unsecured Euro Convertible Bonds of Epistar

3.Total amount of the issue:

Up to US$280,000,000 (including the upsize option).

4.Face value:

The Bonds are expected to be issued in a denomination of US$100,000 or any

integral multiple thereof.

5.Issue price:100% of the Bonds’ par value.

6.Issue period:Five years from the Issuing Date.

7.Issue coupon/interest rate:

The coupon rate for the Bonds is expected to be 0.00%.

8.Types, names, monetary amounts of security or collateral and stipulations

thereupon:N/A

9.Use of the funds raised by the offering and utilization plan:

The proceeds will be used for acquiring equipment & machinery and repayment

of existing USD debts.

10.Underwriting method:

The bonds will be issued and publicly offered in its entirety outside the

Republic of China (the “ROC”) pursuant to applicable laws and regulations.

11.Trustees for the bonds:to be determined.

12.Underwriter or distributing agent institution:to be determined.

13.Guarantor(s) for the issue:N/A

14.Institution serving as agent for payment of the principal and interest:

to be determined.

15.Certifying institution:N/A

16.Where convertible into shares, the rules for conversion:

authorize the Chairman or his appointee to decide according to the market

condition upon issuance.

17.Resale conditions:

authorize the Chairman or his appointee to decide according to the market

condition upon issuance.

18.Repurchase conditions:

authorize the Chairman or his appointee to decide according to the market

condition upon issuance.

19.The record date for share conversion, if conversion, exchange, or

subscription rights are attached:

authorize the Chairman or his appointee to decide according to the market

condition upon issuance.

20.Possible dilution of equity, if conversion, exchange, or subscription

rights are attached:upon the conversion price of the issuance

21.Any other matters that need to be specified:

For the issuance of ECB, the Chairman or his appointee is authorized to

sign related indenture and deal with documentation and related matters

regarding ECB.