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

  or decision by the Company:2014/06/30

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$173,028,455(NT$0.18479/per share).

Capital reserve is distributed by cash NT$244,971,545(NT$0.26162/per share).

4.Ex-rights (ex-dividend) trading date:2014/07/31

5.Last date before book closure:2014/08/02

6.Book closure starting date:2014/08/03

7.Book closure ending date:2014/08/07

8.Ex-rights (ex-dividend) record date:2014/08/07

9.Any other matters that need to be specified:

(1)The Euro Convertible Bonds are suspended for conversion from July 14, 2014

to August 07, 2014.

(2)Date of cash distribution of the capital surplus: 2014/09/05.

(3)Prior to Ex-dividend Record Date, if the actual outstanding shares change

and the distribution rate is required to be revised due to the conversion

of convertible bonds, the exercise of stock options by the employees, the

purchase of the Company's outstanding shares or the transfer or cancellation

of the Company's treasury stock, the Chairman of Epistar is authorized to

adjust the dividends and such matter will be announced.