1.Date of the board of directors resolution:2014/11/12

2.Source of capital increase funds:NA

3.Number of shares issued:Tentatively 183,896,789 Shares

4.Par value per share:NT$10

5.Total monetary amount of the issue:Tentatively NT$ 1,838,967,890

6.Issue price:NA

7.Number of shares subscribed by or allotted to employees:NA

8.Number of shares publicly sold:NA

9.Ratio of shares subscribed by or allotted as stock dividends to existing

  shareholders:NA

10.Method of handling fractional shares and shares unsubscribed by the

   deadline:

Any fractional shares (i.e., less than one share) of the newly issued shares

shall be converted to cash based on the closing stock prices of the Company

on Forepi’s final trading day prior to record date of the share swap.

(rounded off to the nearest dollar), and the chairman of the Company is

authorized to sell such fractional shares to a person designated by

the chairman.

11.Rights and obligations of the newly issued shares:

The newly issued shares for the share swap shall own the same rights and

obligations as originally issued non-restricted shares issued by the Company.

12.Utilization of the funds from the capital increase:NA

13.Any other matters that need to be specified:

The actual number of shares to be issued by Epistar shall be based on the

total number of actually issued common shares of Forepi on record date of

the share swap and calculated in accordance with share swap ratio.