1.Date of occurrence of the event:2014/12/19

2.Company name:Epistar Corporation

3.Relationship to the Company (please enter ”head office” or

  ”subsidiaries”):head office

4.Reciprocal shareholding ratios:NA

5.Name of the reporting media:NA

6.Content of the report:NA

7.Cause of occurrence:

The share swap between the Company and Formosa Epitaxy’s which proposed

issue 183,896,789 common shares (par-value = NTD10, total amount

NTD 1,838,967,890) was approved by the Financial Supervisory Commission

by Letter No.1030046512. Up to December 18, 2014, the 4th Issuance of

Unsecured Zero Coupon Euro Convertible Bonds of Formosa Epitaxy

Incorporation has not been converted, Thus Epistar will issue 167,099,838

of new common shares to exchanged for Formosa Epitaxy’s issued shares

(included private shares). The number of Epistar’s new common shares is

calculated by 602,060,719 shares of Formosa Epitaxy’s issued shares

(included private shares) and share exchange ratio 3.603(3.603 shares of

Formosa Epitaxy swap for one share of Epistar ).

8.Countermeasures:None

9.Any other matters that need to be specified:None