1.Date of occurrence of the event:2014/11/12

2.Date of the original public announcement and reporting:2014/06/30

3.Summary of the content originally publicly announced and reported:

The Company and Formosa Epitaxy Incorporation(“Forepi”) had resolved by

both Board Meetings on June 30, 2014 and Extraordinary Shareholders' Meetings

on September 1, 2014 for the share swap agreement. According to the share

swap agreement, the share swap ratio was 3.448 shares of Forepi's common

shares (including the private placement shares) for 1 newly issued share

of The Company.

4.Reason for, and major content of, the change:

Article 4 of the Share Exchange Agreement entered into by and between Epistar

and Forepi on June 30, 2014 provides that upon the occurrence of any of the

events specified in Section 4.1 which is deemed material under Section 4.4,

the share exchange ratio may be adjusted by the mutual agreement of the

Parties. Based on Epistar's and Forepi's unaudited financial statements for

2014 Q3 and taking the financial advisor's opinion into consideration, the

Parties agreed that, pursuant to Section 4.1.4 of the Share Exchange

Agreement, the share exchange ratio was adjusted to 1:3.603, that is,

every 3.603 common shares of Forepi (including the private placement shares)

would be exchanged for 1 common shares of Epistar.

5.Effect on the Company's finances and business after the change:None

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