1.Date of the board of directors resolution for the change:2015/03/13

2.Dates of effective registration of the original plan:2011/01/14

3.Reason for the change:

(1)The 3rd European Convertible Bonds was issued on January 27, 2011 and

   the total proceeds from the offering was approximately NT$8,540,000,000.

   As of March 4, 2015, NT$8,035,229,000 (94.09% of overall fund) has been

   expended yet, NTD$504,771,000 has not been used.

(2)One of use of proceeds of 3rd European Convertible Bonds is for acquiring

   equipment & machinery. Because of doing share swap with HUGA Optotech Inc.

   and Formosa Epitaxy Incorporation,in 2012 and 2014, respectively, the

   production capacity of EPISTAR group has been satisfied for operation.

   Then equipment & machinery acquisition will not be required in the short

   term. In order to make the remaining proceeds use more efficient,

   EPISTAR has proposed that the remaining proceeds will revise use of

   proceeds for procurement of raw materials overseas.

4.Content of each and every successive past changed plan

 for raising of funds before and after change:

 (1)Original: (Unit NT$1,000)

    Items                            funds needed

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

    To purchase equipment               6,625,515

    To repay bank loans                 1,914,485

 (2)Revised(Unit NT$1,000)

    Items                            funds needed

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

    To purchase equipment               6,120,592

    To repay bank loans                 1,914,637

    To purchase materials overseas        504,771

5.Anticipated timetable for execution:2015/03/31

6.Anticipated completion date:2015/03/31

7.Anticipated possible benefits:

 Estimated by the current US dollar short-term interest rate, approximately

 NT$6,613,000 will be saved every year.

8.Difference with original anticipated benefits:

 Approximately NT$6,613,000 will be saved every year

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 amount of revised use of proceeds was NT$504,771,000 which did

 not exceed 20% of total proceeds from the offering, Underwriter did not have

 to make comments. According to Regulations Gvoerning the offering and

 Issuance of Overseas Securities by Issuers.

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