1.Date of occurrence of the event:2015/03/16

2.Company name:Epistar Corporation

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

  ”subsidiaries”):head office

4.Reciprocal shareholding ratios:N/A

5.Name of the reporting media:N/A

6.Content of the report:N/A

7.Cause of occurrence:

 Background:

 Revenue of Epistar Group was NTD 27.71 billion in the 2014,

 an increase of 24.6% from NTD 22.24 billion for the 2013.

 Gross margin for the Group was 19.0% in the 2014, an

 increase of 5.7% from 13.3% for the 2013. The operating profit was 2.39

 billion for the  2014, and the net income before tax was 2.19 billion for

 the 2014.

 Due to the subsequently measurement of convertible corporate bonds made in

 accordance with IFRS in the fourth of 2014, the losses of NTD 0.08 billion

 was reported in the fourth quarter of 2014. As a result, a net income before

 tax of  NTD 0.09 billion was recognized for the fourth quarter of 2014.

 Conversion options, call options and put options embedded in convertible

 corporate bonds were stated at fair value at the balance sheet date.

 The gains were primarily due to higher liquidity risk、Taiwan dollar

 appreciation and company stock price down compare to the end of fourth

 quarter. The valuation losses didn’t result in any cash outflow.

 If the above impact was excluded, the Group’s net income before tax for the

 fourth quarter of 2014 would be NTD 0.17 billion.

8.Countermeasures:None

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