晶元光電 2015/01/09

Announcement of Epistar Corporation's Board of Directors Resolution for acquisition of TSMC Solid State Lighting, Ltd. shares.

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1.Name and nature of the subject matter (if preferred shares,

 the terms and conditions of issuance shall also be indicated,

 e.g.dividend yield):

Common shares of TSMC Solid State Lighting, Ltd.

2.Date of occurrence of the event:2015/01/09

3.Volume, unit price, and total monetary amount of the transaction:

Volume:565,015,000 shares ; unit price:NT$1.46;

total amount:Acquire around 94% shares of TSMC Solid State Lighting, Ltd.

at the consideration approximately within eight hundred twenty five

million NT dollars.

4.Counterpart to the trade and its relationship to the Company

  (if the trading counterpart is a natural person and furthermore

  is not an actual related party of the Company, the name of the

  trading counterpart is not required to be disclosed):

Counterpart:Taiwan Semiconductor Manufacturing Co., Ltd.and TSMC Guang

Neng Investment, Ltd.

its relationship to the Company:None

5.Where the counterpart to the trade is an actual related party,

  a public announcement shall also be made of the reason for choosing

  the related party as trading counterpart and the identity of the

  previous owner (including its relationship with the company and the

  trading counterpart), price of transfer, and date of acquisition:NA

6.Where a person who owned the property within the past five years

  has been an actual related person of the company, a public

  announcement shall also include the dates and prices of

  acquisition and disposal by the related person and the

  person’s relationship to the company at those times:NA

7.Matters related to the creditor's rights currently being disposed

  of (including types of collateral of the disposed creditor's rights;

  if the creditor's rights are creditor's rights toward a related

  person, the name of the related person and the book amount of the

  creditor's rights toward such related person currently being

  disposed of must also be announced):NA

8.Anticipated profit or loss from the disposal (not applicable in

  cases of acquisition of securities) (where originally deferred, the

  status or recognition shall be stated and explained):NA

9.Terms of delivery or payment (including payment period and

  monetary amount), restrictive covenants in the contract, and

  other important stipulations:Payment will be arranged in accordance

to terms of the share purchasing agreement.

10.The manner in which the current transaction was decided, the

   reference basis for the decision on price, and the decision-making

   department:Board of Directors

11.Current cumulative volume, amount, and shareholding percentage

   of holdings of the security being traded (including the current

   trade) and status of any restriction of rights (e.g.pledges):NA

12.Current ratio of long or short term securities investment

   (including the current trade) to the total assets and shareholder's

   equity as shown in the most recent financial statement and the

   operating capital as shown in the most recent financial statement:

Percentage to toal assets:11.02%

Percentage to shareholders' equity:16.95%

Operating Capital:NT$19,491,363 (in thousands)

13.Broker and broker's fee:NA

14.Concrete purpose or use of the acquisition or disposition:

Epistar Corporation may accelerate innovation and development by new

talents and manufacture management system through this acquisition of

TSMC Solid State Lighting, Ltd.

Epistar Corporation hopes to produce synergy and increase equity interest

by acquisition of TSMC Solid State Lighting, Ltd.

15.Net worth per share of company underlying securities acquired

   or disposed of:NT$1.19

16.Do the directors have any objection to the present transaction?:No

17.Has the CPA issued an opinion on the unreasonableness of the price

   of the current transaction?:No

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