1.Date of occurrence of the event:2012/04/11

2.Company name:Epistar Corporation

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

  ”affiliate company”):head office

4.Reciprocal shareholding ratios:N/A

5.Cause of occurrence:

The audited amount of acquisition of assets was NT$86,222 thousand and

unaudited amount was $0 in 2011. The difference was due to the assets

not yet been checked and accounted for as prepayments for equipment.

The Company did not disclosure these transactions.  However, prepayments

for equipment amounted to NT$86,222 thousand was disclosured as aquisition

of asstes in the audited financial statements as of and for the year

then ended December 31, 2011.

6.Countermeasures:

Publish this message to a few differences in instructions and the MOPS

related party transactions declaration and the Auditors' (review) explain

the difference reasons.

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