1.Date of the resolution by the board of directors or shareholders' meeting

or decision by the Company:2010/06/15

2.Type of ex-rights or ex-dividend (please enter: “Ex-rights”,

”Ex-dividend”, or ”Ex-rights and dividend”):Ex-dividend

3.Type and monetary amount of dividend distribution:

Cash Dividend of NT$1,384,274,545: NT$1.799850 per share.

4.Ex-rights (ex-dividend) trading date:2010/07/12

5.Last date before book closure:2010/07/13

6.Book closure starting date:2010/07/14

7.Book closure ending date:2010/07/18

8.Ex-rights (ex-dividend) record date:2010/07/18

9.Any other matters that need to be specified:

(1)The period of stop exercise of CB conversion and employee stock option:

2010/06/22~2010/07/18.

(2)Date of Cash Dividend : 2010/08/18

(3)The Annual General Meeting approved cash dividend $NT 1.8/per share.

The increasing of outstanding shares due to exercise of employee stock

option between 2010/03/06~2010/06/15.Base on actual outstanding shares

deducted the Company's treasury stock on 2010/6/15,the cash dividends

is adjusted to 1.799850/per share.

The above mentioned dividends were calculated based  on July 18, 2010.

If the actual outstanding shares on 2010/07/18 increase or decrease

due to the conversion of convertible bond  before the date,

the exercise of stock options by our employees, the new shares issuance

from cash capital reserve increase, the buy back of the Company's

outstanding shares and/or the transfer or cancellation of the Company's

treasury stock, Chairman of BOD of Epistar is authorized to adjust the

dividends based on the actual outstanding shares on 2010/07/18.