1.Date of the board of directors resolution for the change:2010/08/18

2.Dates of effective registration of the original plan:2007/10/11

3.Reason for the change:

A.The 2007 Rights Offering and 3rd Domestic CB Issuance was completed on

Nov.29 and collectively amounted to NT$9.2Billions. As of June 30th 2010,

up to NT$9.133097Billions (99.27% of overall fund) have been expensed,

leaving NT$66.903 million on balance.

B.The unspent fund was due to lower cost of factory acquisition. In order

to make better use of the remaining fund, EPISTAR propose to use it as

working capital.

4.Content of each and every successive past changed plan

for raising of funds before and after change:

Original: (Unit NT$1,000)

Items                                funds needed

------------------------            --------------

To repay band loans                    2,000,000

To purchase factories                    340,000

To purchase equipment and facility     6,860,000

Revised(Unit NT$1,000)

Items                                funds needed

------------------------        　  --------------

To repay band loans                    2,000,000

To purchase factories                    272,940

To purchase equipment and facility     6,860,157

To improve working capital                66,903

5.Anticipated timetable for execution:3Q/2010

6.Anticipated completion date:2010/09/30

7.Anticipated possible benefits:

Estimated by current short-term interest rate, approximately NT$903,000

interest is saved.

8.Difference with original anticipated benefits:

Saving roughly NT$903,000 on interest payments.

9.Effect of the current change on shareholder equity:

There is no negative effect.

10.Abstract of the original lead underwriter’s appraisal opinion:

Because the change didn’t exceed 20% of the raised fund, the Underwriter

does not have to make comments according to the Criteria Governing the

Offering and Issuance of Securities by Securities Issuers.

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