1.Date of occurrence of the event:2014/07/16

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:

(1)Due to the Treasury shares have not been transferred to employees, the

number of outstanding shares is influenced. The June 30, 2014 Board of

Directors Meeting authorized the Chairman to adjust the cash dividend payout

ratio:

A.Before adjustment:

  Cash dividend: NT$0.18479 per share

  Cash from additional paid-in capital: NT$0.26162 per share

B.After adjustment:

  Cash dividend: NT$0.185026 per share

  Cash from additional paid-in capital: NT$0.261958 per share

(2)Pursuant to Article of the 3rd Overseas Corporate Bond Plan, the

conversion price is as follows:

A.Before adjustment: NT$122.38

B.After adjustment: NT$121.66

C.New price is effective from 2014/08/07

(3)Pursuant to Article of the 4th Overseas Corporate Bond Plan, the

conversion price is as follows:

A.Before adjustment: NT$65.13

B.After adjustment: NT$64.73

C.New price is effective from 2014/08/07

8.Countermeasures:None

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