LTC - Interim / Quarterly Report 2015

Lite-On Technology Corporation and Subsidiaries

Consolidated Financial Statements for the Six Months Ended June 30, 2015 and 2014 and Independent Auditors’ Review Report

INDEPENDENT AUDITORS’ REVIEW REPORT

The Board of Directors and Shareholders Lite-On Technology Corporation

We have reviewed the accompanying consolidated balance sheets of Lite-On Technology Corporation (“Parent Company”) and its subsidiaries (collectively referred to as the “Group”) as of June 30, 2015, December 31, 2014, June 30, 2014 and January 1, 2014 and the related consolidated statements of comprehensive income for the three months and six months ended June 30, 2015 and 2014 and changes in equity and cash flows for the six months ended June 30, 2015 and 2014. These consolidated financial statements are the responsibility of the Parent Company’s management. Our responsibility is to issue a report on these consolidated financial statements based on our reviews.

Except as stated in the following paragraph, we conducted our reviews in accordance with Statement of Auditing Standards No. 36 “Review of Financial Statements” issued by the Auditing Standards Committee of the Accounting Research and Development Foundation of the Republic of China. A review consists principally of applying analytical procedures to financial data and of making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with auditing standards generally accepted in the Republic of China, the objective of which is the expression of an opinion regarding the consolidated financial statements taken as a whole. Accordingly, we do not express such an opinion.

As disclosed in Note 14 to the consolidated financial statements, we did not review the financial statements as of and for the six months ended June 30, 2015 and 2014 of some consolidated subsidiaries. The assets of these subsidiaries were 29.74% (NT$58,738,381 thousand) and 23.71% (NT$48,522,902 thousand) of the consolidated total assets as of June 30, 2015 and 2014, respectively. The liabilities of these subsidiaries were 21.86% (NT$26,686,236 thousand) and 16.89% (NT$22,022,252 thousand) of the consolidated total liabilities as of June 30, 2015 and 2014, respectively. The comprehensive incomes of these subsidiaries were 62.32% (NT$320,018 thousand) and 37.66% (NT$366,820 thousand), 49.00% (NT$540,584 thousand) and 23.90% (NT$633,097 thousand) of the total comprehensive income in the three months ended June 30, 2015 and 2014 and the six months ended June 30, 2015 and 2014, respectively. Also, as disclosed in Note 15 to the financial statements, the Group had other investments accounted for by the equity method. The carrying values of these investments of NT$1,995,356 thousand and NT$1,896,883 thousand as of June 30, 2015 and 2014, respectively, and share of the profit (loss) of associates and joint ventures of NT$40,162 thousand, NT$40,395 thousand, NT$43,678 thousand and NT$(20,102) thousand in the three months ended June 30, 2015 and 2014 and in the six months ended June 30, 2015 and 2014, respectively, and related investment amounts as well as additional disclosures in Note 38 were based on these investees’ financial statements for the same reporting periods as those of the Group, many of which had been unreviewed.

Based on our reviews, except for the adjustments that might have been determined to be necessary had the subsidiaries’ and other equity-method investees’ financial statements mentioned in the preceding paragraph and the information disclosed in Note 38 been reviewed, we are not aware of any material modifications that should be made to the consolidated financial statements of Lite-On Technology Corporation and its subsidiaries referred to above for them to be in conformity with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and the International Accounting Standard 34 “Interim Financial Reporting” endorsed by the Financial Supervisory Commission of the Republic of China.

As disclosed in Note 3 to the consolidated financial statements, Lite-On Technology Corporation and its subsidiaries has applied the 2013 version of IFRS, IAS, IFRIC and SIC (collectively, the “IFRSs”) endorsed by the FSC and the related amendments to the Regulations Governing the Preparation of Financial Reports by Securities Issuers since January 1, 2015 and has disclosed the effects of the retrospective application of the IFRSs and the financial statement restatement resulting from the retrospective IFRS application.

August 11, 2015

Notice to Readers

The accompanying consolidated financial statements are intended only to present the consolidated financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to review such consolidated financial statements are those generally applied in the Republic of China.

For the convenience of readers, the independent auditors’ review report and the accompanying consolidated financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors’ review report and consolidated financial statements shall prevail.

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS (In Thousands of New Taiwan Dollars)

ASSETS CURRENT ASSETS Cash and cash equivalents (Note 6) Financial assets at fair value through profit or loss (Note 7) Available-for-sale financial assets - current (Note 8) Debt investments with no active market - current (Notes 10 and 35) Notes receivable Trade receivables, net (Note 11) Trade receivables from related parties (Note 34) Other receivables Other receivables from related parties (Note 34) Inventories, net (Note 12) Non-current assets classified as held for sale (Note 13) Other current assets (Note 19) Total current assets NON-CURRENT ASSETS Available-for-sale financial assets - non-current (Note 8) Debt investments with no active market - non-current (Notes 10 and 35) Investments accounted for using the equity method (Note 15) Property, plant and equipment, net (Note 16) Investment properties, net (Note 17) Intangible assets, net (Note 18) Deferred tax assets Refundable deposits Other non-current assets (Note 19) Total non-current assets TOTAL LIABILITIES AND EQUITY CURRENT LIABILITIES Short-term borrowings (Note 20) Financial liabilities at fair value through profit or loss (Note 7) Derivative financial instruments for hedging - current (Note 9) Notes payable Trade payables Trade payables to related parties (Note 34) Other payables Other payables to related parties (Note 34) Current tax liabilities Provisions - current (Note 22) Advance receipts Current portion of long-term borrowings (Note 20) Finance lease payables - current (Note 21) Total current liabilities NON-CURRENT LIABILITIES Derivative financial instruments for hedging - non-current (Note 9) Long-term borrowings (Note 20) Deferred tax liabilities Finance lease payables, net of current portion - non-current (Note 21) Net defined benefit liabilities - non-current Guarantee deposits Credit balance of investments accounted for using the equity method (Note 15) Total non-current liabilities Total liabilities EQUITY ATTRIBUTABLE TO OWNERS OF THE COMPANY Share capital Ordinary shares Advance receipts for common stock Reserve for paid-in capital Total share capital Capital surplus Additional paid-in capital from share issuance in excess of par value Bond conversion Treasury stock transactions Difference between consideration and carrying amounts adjusted arising from changes in percentage of ownership of subsidiaries Arising from share of changes in capital surplus of associates Merger Employee stock options Total capital surplus Retain earnings Legal reserve Special reserve Unappropriated earnings Total retained earnings Other equity Exchange differences on translating foreign operations Unrealized gain (loss) on available-for-sale financial assets Unrealized loss on cash flow hedging Total other equity Treasury shares Total equity attributable to owners of the Company NON-CONTROLLING INTERESTS Total equity TOTAL		June 30, 2015 (Reviewed)		December 31, 2014 (Audited after Restated)		June 30, 2014 (Reviewed after Restated)		January 1, 2014 (Audited after Restated)
		Amount % $ 56,732,819 29 15,701 - - - 245,670 - 278,756 - 45,237,740 23 66,112 - 1,030,335 1 78,515 - 27,934,025 14 - - 4,834,472 2 136,454,145 69 1,066,364 1 - - 4,032,248 2 34,642,844 18 511,156 - 16,029,620 8 3,361,115 2 501,888 - 923,073 - 61,068,308 31 $ 197,522,453 100 $ 16,285,429 8 8,847 - 3,074 - 252,317 - 50,022,869 25 937,817 1 24,492,721 12 9,191 - 1,996,417 1 1,109,904 1 2,673,542 1 5,428,930 3 87,831 - 103,308,889 52 - - 15,575,179 8 2,986,111 2 53,394 - 82,204 - 80,528 - - - 18,777,416 10 122,086,305 62 23,416,737 12 - - 160,416 - 23,577,153 12 9,341,891 5 7,534,962 4 493,473 - 34,008 - 246,002 - 10,112,934 5 - - 27,763,270 14 10,123,042 5 232,213 - 8,949,921 5 19,305,176 10 2,330,558 1 (14,670 ) - (3,074) - 2,312,814 1 (1,248,722) (1) 71,709,691 36 3,726,457 2 75,436,148 38 $ 197,522,453 100		Amount % $ 66,483,356 31 13,111 - - - 78,170 - 311,666 - 51,134,012 23 73,069 - 1,420,019 1 3,053 - 29,513,791 14 129,505 - 4,561,144 2 153,720,896 71 1,326,255 1 518 - 4,055,902 2 36,107,216 17 537,030 - 16,298,963 8 3,105,466 1 492,255 - 889,328 - 62,812,933 29 $ 216,533,829 100 $ 22,911,114 11 38,408 - 11,989 - 122,947 - 61,920,859 29 953,666 - 19,693,248 9 6,741 - 2,272,036 1 1,080,628 - 2,832,769 1 8,358,989 4 85,232 - 120,288,626 55 - - 13,564,160 6 3,229,792 2 101,721 - 96,021 - 80,871 - - - 17,072,565 8 137,361,191 63 23,416,737 11 - - - - 23,416,737 11 9,238,931 4 7,534,962 4 445,694 - 30,960 - 231,446 - 10,112,934 5 - - 27,594,927 13 9,476,876 5 49,669 - 11,432,541 5 20,959,086 10 4,125,097 2 139,072 - (11,989) - 4,252,180 2 (1,248,722) (1) 74,974,208 35 4,198,430 2 79,172,638 37 $ 216,533,829 100		Amount % $ 55,535,670 27 53,825 - 15 - 91,449 - 365,515 - 49,392,745 24 103,543 - 825,351 1 39,029 - 30,588,499 15 - - 5,575,268 3 142,570,909 70 2,230,619 1 1,112 - 4,173,429 2 35,326,273 17 - - 16,441,071 8 2,615,813 1 416,812 - 882,796 1 62,087,925 30 $ 204,658,834 100 $ 17,988,845 9 21,409 - - - 257,019 - 54,564,811 27 480,333 - 26,279,923 13 8,091 - 2,017,031 1 939,495 1 1,931,419 1 9,018,661 4 76,417 - 113,583,454 56 26,558 - 13,566,760 7 2,755,917 1 136,921 - 226,909 - 74,196 - 19,139 - 16,806,400 8 130,389,854 64 23,259,507 11 - - 157,230 - 23,416,737 11 9,238,932 5 7,534,962 4 445,664 - 20,628 - 194,560 - 10,112,934 5 - - 27,547,680 14 9,476,876 5 49,669 - 8,432,296 4 17,958,841 9 1,489,022 1 367,066 - (26,559) - 1,829,529 1 (1,248,722) (1) 69,504,065 34 4,764,915 2 74,268,980 36 $ 204,658,834 100		Amount % $ 66,056,220 31 14,867 - 13 - 22,390 - 175,756 - 49,500,169 23 81,554 - 2,319,810 1 18,951 - 27,203,533 13 - - 5,037,428 3 150,430,691 71 2,143,990 1 14,100 - 3,531,425 2 37,001,382 17 - - 15,716,262 7 2,204,470 1 390,443 - 925,989 1 61,928,061 29 $ 212,358,752 100 $ 15,576,780 7 27,836 - - - 191,488 - 60,307,826 29 568,624 - 21,352,914 10 11,699 - 2,102,971 1 874,502 1 1,401,939 1 8,867,669 4 72,735 - 111,356,983 53 46,969 - 18,508,496 9 2,721,656 1 172,948 - 219,709 - 81,608 - - - 21,751,386 10 133,108,369 63 23,246,552 11 29,705 - - - 23,276,257 11 9,096,489 4 7,540,388 4 430,851 - - - 15,487 - 10,120,217 5 8,587 - 27,212,019 13 8,601,391 4 689,913 - 12,176,414 6 21,467,718 10 2,383,040 1 83,231 - (46,969) - 2,419,302 1 (1,334,660) (1) 73,040,636 34 6,209,747 3 79,250,383 37 $ 212,358,752 100

The accompanying notes are an integral part of the consolidated financial statements.

(With Deloitte & Touche review report dated August 11, 2015)

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

OPERATING REVENUE (Notes 25 and 34) Sales Less: Sales allowance Sales returns Other operating revenue Total operating revenue OPERATING COSTS Cost of goods sold (Notes 12, 28 and 34) Other operating cost Total operating costs GROSS PROFIT OPERATING EXPENSES (Notes 28 and 34) Selling and marketing expenses General and administrative expenses Research and development expenses Total operating expenses OPERATING INCOME NONOPERATING INCOME AND EXPENSES Share of profit (loss) of associates and joint ventures Interest income Dividend income Other income (Notes 30 and 34) Gain on disposal of investments Net gain (loss) on foreign currency exchange Valuation gain on financial instruments (Note 7) Finance costs Other expenses Net gain (loss) on disposal of property, plant and equipment Impairment loss (Notes 8 and 16) Total nonoperating income and expenses		For the Three Months Ended June 30	For the Three Months Ended June 30	For the Three Months Ended June 30		For the Six Months Ended June 30	For the Six Months Ended June 30	For the Six Months Ended June 30
		2015 (Reviewed)	2014 (Reviewed after Restated)			2015 (Reviewed)	2014 (Reviewed after Restated)
		Amount % $ 53,341,329 103 1,068,502 2 718,769 1 92,431 - 51,646,489 100 45,144,500 88 38,984 - 45,183,484 88 6,463,005 12 2,011,052 4 1,413,438 2 1,443,104 3 4,867,594 9 1,595,411 3 104,852 - 278,110 - 13,248 - 302,226 1 392 - 34,854 - 9,384 - (141,744 ) - (127,621 ) - (41,640 ) - (121,953) - 310,108 1		Amount % $ 59,469,143 102 771,040 1 550,928 1 87,192 - 58,234,367 100 50,333,956 87 32,622 - 50,366,578 87 7,867,789 13 2,271,257 4 1,593,611 2 1,637,357 3 5,502,225 9 2,365,564 4 32,822 - 336,447 1 21,906 - 304,005 1 42,494 - (36,743 ) - 52,285 - (169,141 ) - (296,873 ) (1 ) 1,543 - (75,755) - 212,990 1		Amount % $ 106,141,721 103 2,103,500 2 999,251 1 147,921 - 103,186,891 100 90,196,932 88 65,307 - 90,262,239 88 12,924,652 12 3,815,850 3 2,826,898 3 2,977,267 3 9,620,015 9 3,304,637 3 120,609 - 593,683 - 13,248 - 597,810 1 23,243 - (16,949 ) - 187,521 - (288,940 ) - (313,734 ) - (58,897 ) - (149,404) - 708,190 1		Amount % $ 112,356,010 102 1,484,692 1 1,043,671 1 148,634 - 109,976,281 100 95,627,979 87 59,119 - 95,687,098 87 14,289,183 13 4,278,175 4 3,059,353 3 3,187,274 3 10,524,802 10 3,764,381 3 (13,727 ) - 708,792 1 22,170 - 669,156 - 42,554 - 1,273 - 51,715 - (330,593 ) - (418,898 ) - (22,871 ) - (75,546) - 634,025 1 (Continued)

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

PROFIT BEFORE INCOME TAX INCOME TAX EXPENSE (Note 26) NET PROFIT FOR THE PERIOD OTHER COMPREHENSIVE INCOME (LOSS) (Notes 24 and 26) Items that may be reclassified subsequently to profit or loss: Exchange differences on translating foreign operations Unrealized gain (loss) on available-for-sale financial assets Cash flow hedges Share of other comprehensive loss of associates and joint ventures Income tax relating to items that may be reclassified subsequently to profit or loss Other comprehensive loss for the period, net of income tax TOTAL COMPREHENSIVE INCOME FOR THE PERIOD NET PROFIT ATTRIBUTABLE TO: Owners of the Company Non-controlling interests TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO: Owners of the Company Non-controlling interests EARNINGS PER SHARE (NEW TAIWAN DOLLARS; Note 27) Basic Diluted		For the Three Months Ended June 30	For the Three Months Ended June 30	For the Three Months Ended June 30		For the Six Months Ended June 30	For the Six Months Ended June 30	For the Six Months Ended June 30
		2015 (Reviewed)	2014 (Reviewed after Restated)			2015 (Reviewed)	2014 (Reviewed after Restated)
		Amount % $ 1,905,519 4 417,200 1 1,488,319 3 (988,356 ) (2 ) (81,270 ) - 3,054 - (39,784 ) - 131,537 - (974,819) (2) $ 513,500 1 $ 1,430,523 3 57,796 - $ 1,488,319 3 $ 485,570 1 27,930 - $ 513,500 1 $0.62 $0.62		Amount % $ 2,578,554 5 560,508 1 2,018,046 4 (1,309,122 ) (2 ) 95,745 - 8,375 - (41,280 ) - 202,217 - (1,044,065) (2) $ 973,981 2 $ 2,031,173 3 (13,127) - $ 2,018,046 3 $ 1,204,283 2 (230,302) - $ 973,981 2 $0.87 $0.87		Amount % $ 4,012,827 4 831,726 1 3,181,101 3 (2,138,922 ) (2 ) (155,700 ) - 8,915 - (75,686 ) - 283,530 - (2,077,863) (2) $ 1,103,238 1 $ 3,076,271 3 104,830 - $ 3,181,101 3 $ 1,136,905 1 (33,667) - $ 1,103,238 1 $1.33 $1.32		Amount % $ 4,398,406 4 952,081 1 3,446,325 3 (1,280,320 ) (1 ) 268,299 - 20,410 - (2,713 ) - 197,321 - (797,003) (1) $ 2,649,322 2 $ 3,458,852 3 (12,527) - $ 3,446,325 3 $ 2,883,868 2 (234,546) - $ 2,649,322 2 $1.49 $1.48

The accompanying notes are an integral part of the consolidated financial statements.

(With Deloitte & Touche review report dated August 11, 2015)

(Concluded)

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (In Thousands of New Taiwan Dollars)

	Equity Attributable to Owners of the Company
Issue of Share Capital(Note 24)	Capital Surplus(Note 24)	Retained Earnings (Notes 24 and 31)
	Additional Difference Between Consideration and Carry Amounts Adjusted Paid-in Capital from Share Arising from Changes in Arising from Share of Issuance in Percentage of Changes in Excess of Par Value Bond Conversion Treasury Stock Transactions Ownership in Subsidiaries Capital Surplus of Associates Merger Employee Stock Options Total $ 9,096,489 $ 7,540,388 $ 430,851 $ - $ 15,487 $ 10,120,217 $ 8,587 $ 27,212,019 - - - - - - - - 9,096,489 7,540,388 430,851 - 15,487 10,120,217 8,587 27,212,019 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (206 ) 20,628 - - (694 ) 19,728 - - (556 ) - 179,073 - (7,893 ) 170,624 149,097 - - - - - - 149,097 - - - - - - - - - - 65,400 - - - - 65,400 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (6,654) (5,426) (49,825) - - (7,283) - (69,188) $ 9,238,932 $ 7,534,962 $ 445,664 $ 20,628 $ 194,560 $ 10,112,934 $ - $ 27,547,680 $ 9,238,931 $ 7,534,962 $ 445,694 $ 30,960 $ 231,446 $ 10,112,934 $ - $ 27,594,927 - - - - - - - - 9,238,931 7,534,962 445,694 30,960 231,446 10,112,934 - 27,594,927 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,048 - - - 3,048 - - - - 14,556 - - 14,556 102,960 - - - - - - 102,960 - - 47,779 - - - - 47,779 - - - - - - - - - - - - - - - - - - - - - - - - $ 9,341,891 $ 7,534,962 $ 493,473 $ 34,008 $ 246,002 $ 10,112,934 $ - $ 27,763,270
Advance Shares (In Thousands) Amount Receipts for Common Stock Reserve for Paid-in Capital Total 2,324,655 $ 23,246,552 $ 29,705 $ - $ 23,276,257 - - - - - 2,324,655 23,246,552 29,705 - 23,276,257 - - - - - - - - - - - - - - - - - - 116,381 116,381 - - - - - - - - - - - - - - - - - - 40,849 40,849 2,971 29,705 (29,705 ) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (1,675) (16,750) - - (16,750) 2,325,951 $ 23,259,507 $ - $ 157,230 $ 23,416,737 2,341,674 $ 23,416,737 $ - $ - $ 23,416,737 - - - - - 2,341,674 23,416,737 - - 23,416,737 - - - - - - - - - - - - - - - - - - 117,084 117,084 - - - - - - - - - - - - - - - - - - 43,332 43,332 - - - - - - - - - - - - - - - - - - - - 2,341,674 $ 23,416,737 $ - $ 160,416 $ 23,577,153
		Legal Reserve Special Reserve Unappropriated Earnings Total $ 8,601,391 $ 689,913 $ 12,172,082 $ 21,463,386 - - 4,332 4,332 8,601,391 689,913 12,176,414 21,467,718 875,485 - (875,485 ) - - (640,244 ) 640,244 - - - (6,307,866 ) (6,307,866 ) - - (116,381 ) (116,381 ) - - (543,482 ) (543,482 ) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,458,852 3,458,852 - - - - - - 3,458,852 3,458,852 - - - - $ 9,476,876 $ 49,669 $ 8,432,296 $ 17,958,841 $ 9,476,876 $ 49,669 $ 11,429,060 $ 20,955,605 - - 3,481 3,481 9,476,876 49,669 11,432,541 20,959,086 646,166 - (646,166 ) - - 182,544 (182,544 ) - - - (4,613,097 ) (4,613,097 ) - - (117,084 ) (117,084 ) - - - - - - - - - - - - - - - - - - - - - - 3,076,271 3,076,271 - - - - - - 3,076,271 3,076,271 $ 10,123,042 $ 232,213 $ 8,949,921 $ 19,305,176

The accompanying notes are an integral part of the consolidated financial statements.

(With Deloitte & Touche review report dated August 11, 2015)

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(In Thousands of New Taiwan Dollars)

CASH FLOWS FROM OPERATING ACTIVITIES Income before income tax Adjustments for: Depreciation expenses Amortization expenses Impairment loss (reversal of impairment loss) recognized on trade receivables Net gain on fair value change of financial assets held for trading Finance costs Interest income Dividend income Share of loss (gain) of associates accounted for using equity method Loss on disposal of property, plant and equipment Loss on disposal of intangible assets Gain on deconsolidation of subsidiaries (Note 30) Net gain on disposal of available-for-sale financial assets Gain on disposal of associates Impairment loss recognized on financial assets Impairment loss recognized on non-financial assets Reversal of impairment loss on non-financial assets Unrealized net loss (gain) on foreign currency exchange Recognition of provisions Changes in operating assets and liabilities Financial assets held for trading Notes receivable Trade receivables Trade receivables from related parties Other receivables Other receivables from related parties Inventories Other current assets Notes payable Trade payables Trade payables from related parties Other payable Other payable from related parties Provisions Advance receipts Net defined benefit liabilities Cash generated from (used in) operations Interest received		For the Six Months Ended June 30
		2015 (Reviewed) 2014 (Reviewed after Restated) $ 4,012,827 $ 4,398,406 3,283,014 3,430,595 280,693 278,671 (32,100) 6,004 (187,521) (51,715) 288,940 330,593 (593,683) (708,792) (13,248) (22,170) (120,609) 13,727 58,897 22,871 26 - - (8,348) (15,542) (42,554) (7,701) - 45,071 31,561 104,333 348,467 (349,156) - 258,532 (215,233) 179,582 75,062 155,370 6,330 32,910 (189,759) 5,533,882 134,602 6,957 (21,989) 381,776 1,089,541 1,592 (20,078) 1,708,395 (3,549,587) (313,424) (592,911) 129,370 65,531 (11,867,889) (5,614,782) (15,849) (88,291) 404,761 (844,307) 2,450 (3,608) (143,487) (9,432) (145,862) 504,973 (13,817) 7,200 3,049,490 (1,239,422) 594,908 700,439 (Continued)

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(In Thousands of New Taiwan Dollars)

Dividend received Interest paid Income tax paid Net cash generated from (used in) operating activities CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of available-for-sale financial assets Proceeds on sales of available-for-sale financial assets Acquisition of debt investments with no active market Net cash inflow on disposal of associates Net cash outflow on acquisition of subsidiaries (Note 29) Net cash outflow on deconsolidation of a subsidiary (Note 30) Proceeds from disposal of non-current assets held for sale Payments for property, plant and equipment Proceeds of the disposal of property, plant and equipment Increase in refundable deposits Payments for intangible assets Proceeds of the disposal of intangible assets Increase in other non-current assets Decrease in other non-current assets Net cash used in investing activities CASH FLOWS FROM FINANCING ACTIVITIES Repayment of short-term borrowings Proceeds from short-term borrowings Repayment of long-term borrowings Refund of guarantee deposits received Decrease in finance lease payables Partial acquisition of interests in subsidiaries (Note 31) Change in non-controlling interests Net cash used in financing activities EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH HELD IN FOREIGN CURRENCIES		For the Six Months Ended June 30
		2015 (Reviewed) 2014 (Reviewed after Restated) $ 13,248 $ 22,170 (281,540) (327,972) (1,322,567) (983,996) 2,053,539 (1,828,781) (2,140) - 109,321 133,229 (166,982) (56,071) 15,432 - - (788,588) - (902,385) 129,505 - (3,594,803) (3,585,144) 304,892 390,759 (9,633) (24,349) (148,345) (287,603) 14,056 6,469 (40,428) - - 44,670 (3,389,125) (5,069,013) (6,532,128) - - 2,401,519 (798,753) (4,830,475) (343) (7,412) (45,728) (32,487) - (1,013,168) (148,487) - (7,525,439) (3,482,023) (889,512) (140,733) (Continued)

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS (In Thousands of New Taiwan Dollars)

For the Six Months Ended June 30 2015 (Reviewed) 2014 (Reviewed after Restated) NET DECREASE IN CASH AND CASH EQUIVALENTS $ (9,750,537) $ (10,520,550) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD 66,483,356 66,056,220 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD $ 56,732,819 $ 55,535,670 The accompanying notes are an integral part of the consolidated financial statements. (With Deloitte & Touche review report dated August 11, 2015) (Concluded)		For the Six Months Ended June 30

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2015 AND 2014 (In Thousands of New Taiwan Dollars, Unless Stated Otherwise) (Reviewed, Not Audited)

1. GENERAL INFORMATION

Lite-On Technology Corporation (the “Parent Company”) was established in March 1989. The Parent Company’s shares have been listed on the Taiwan Stock Exchange. The Parent Company manufactures and markets (1) computer software, hardware, peripherals and components, (2) monitors, multifunction and all-in-one printers, cameras and Internet systems and image-processing equipment; (3) information storage and process equipment, electronic components and office equipment; (4) electronic coils, transformers, power suppliers and electronic hardware parts; (5) light-emitting diode (LED) products; (6) electronic car products; and (7) optical lens modules and optoelectronic components.

The Parent Company merged with Lite-On Electronics, Inc., Silitek Corp. and GVC Corp., with the Parent Company as the survivor entity. The merger took effect on November 4, 2002, and the Parent Company thus assumed all rights and obligations of the three merged companies on that date. The Parent Company merged with its subsidiary, Lite-On Enclosure Inc., with the Parent Company as the survivor entity. The merger took effect on April 1, 2004, and the Parent Company thus assumed all rights and obligations of its former subsidiary on that date.

The Parent Company separately merged with Li Shin International Enterprise Corp., Lite-On Clean Energy Technology Corp., Lite-On Automotive Corp., Leotek Electronics Corp., Lite-On IT Corporation and LarView Technologies Corp., with the Parent Company as the survivor entity. The merger separately took effect on March 22, 2014, April 15, 2014, June 1, 2014, June 29, 2014, June 30, 2014 and September 1, 2014, and the Parent Company thus assumed all rights and obligations of the six merged companies on those date.

The consolidated financial statements are presented in the Parent Company’s functional currency, the New Taiwan dollar.

2. APPROVAL OF FINANCIAL STATEMENTS

The consolidated financial statements were approved by the board of directors on August 11, 2015.

3. APPLICATION OF NEW, AMENDED AND REVISED STANDARDS AND INTERPRETATIONS

a. Initial application of the amendments to the Regulations Governing the Preparation of Financial Reports by Securities Issuers and the 2013 version of the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), Interpretations of IFRS (IFRIC), and Interpretations of IAS (SIC) endorsed by the FSC.

Rule No. 1030029342 and Rule No. 1030010325 issued by the FSC, stipulated that the Company and entities controlled by the Company (collectively, the “Group”) should apply the 2013 version of IFRS, IAS, IFRIC and SIC (collectively, the “IFRSs”) endorsed by the FSC and the related amendments to the Regulations Governing the Preparation of Financial Reports by Securities Issuers starting January 1, 2015.

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Except for the following, whenever applied, the initial application of the amendments to the Regulations Governing the Preparation of Financial Reports by Securities Issuers and the 2013 IFRSs version would not have any material impact on the Group’s accounting policies:

1) IFRS 10 “Consolidated Financial Statements”

IFRS 10 replaces IAS 27 “Consolidated and Separate Financial Statements” and SIC 12 “Consolidation - Special Purpose Entities”. The Group considers whether it has control over other entities for consolidation. The Group has control over an investee if and only if it has i) power over the investee; ii) exposure, or rights, to variable returns from its involvement with the investee and iii) the ability to use its power over the investee to affect the amount of its returns. Additional guidance has been included in IFRS 10 to explain when an investor has control over an investee.

2) IFRS 12 “Disclosure of Interests in Other Entities”

IFRS 12 is a new disclosure standard and is applicable to entities that have interests in subsidiaries, joint arrangements, associates and unconsolidated structured entities. In general, the disclosure requirements in IFRS 12 are more extensive than in the current standards.

3) IFRS 13 “Fair Value Measurement”

IFRS 13 establishes a single source of guidance for fair value measurements. It defines fair value, establishes a framework for measuring fair value, and requires disclosures about fair value measurements. The disclosure requirements in IFRS 13 are more extensive than those required in the current standards. For example, quantitative and qualitative disclosures based on the three-level fair value hierarchy currently required for financial instruments only will be extended by IFRS 13 to cover all assets and liabilities within its scope.

The fair value measurements under IFRS 13 will be applied prospectively from January 1, 2015.

Refer to Note 33 for related disclosures.

4) Amendment to IAS 1 “Presentation of Items of Other Comprehensive Income”

The amendment to IAS 1 requires items of other comprehensive income to be grouped into those items that (1) will not be reclassified subsequently to profit or loss; and (2) may be reclassified subsequently to profit or loss. Income taxes on related items of other comprehensive income are grouped on the same basis. Under current IAS 1, there were no such requirements.

The Group will retrospectively apply the above amendments starting from 2015. Items not expected to be reclassified to profit or loss are remeasurements of the defined benefit plans. Items expected to be reclassified to profit or loss are the exchange differences on translating foreign operations, unrealized gains (loss) on available-for-sale financial assets, cash flow hedges, and share of the other comprehensive income (except the share of the remeasurements of the defined benefit plans) of subsidiaries and associates accounted for using the equity method. However, the application of the above amendments will not result in any impact on the net profit for the period, other comprehensive income for the period (net of income tax), and total comprehensive income for the period.

5) Revision to IAS 19 “Employee Benefits”

Revised IAS 19 requires the recognition of changes in defined benefit obligations and in the fair value of plan assets when they occur, and hence eliminates the “corridor approach” permitted under current IAS 19 and accelerate the recognition of past service costs. The revision requires all remeasurements of the defined benefit plans to be recognized immediately through other comprehensive income in order for the net pension asset or liability to reflect the full value of the

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plan deficit or surplus. Remeasurement of the defined benefit plans is presented separately as other equity.

Furthermore, the interest cost and expected return on plan assets used in current IAS 19 are replaced with a “net interest” amount, which is calculated by applying the discount rate to the net defined benefit liability or asset. In addition, the revised IAS 19 introduces certain changes in the presentation of the defined benefit cost, and also includes more extensive disclosures.

On initial application of the revised IAS 19 in 2015, the changes in cumulative employee benefit costs as of December 31, 2013 resulting from the retrospective application are adjusted to net defined benefit liabilities, deferred tax assets, other equity and retained earnings; the carrying amounts of inventories are not adjusted. In addition, in preparing the consolidated financial statements for the year ended December 31, 2015, the Group would elect not to present 2014 comparative information about the sensitivity of the defined benefit obligation.

The impact on the current period is set out below:

Impact on Assets, Liabilities and Equity			June 30, 2015	June 30, 2015
Decrease in deferred tax assets			$	(2,072)
Decrease in net defined benefit liabilities			$ (12,050)
Increase in retained earnings			$	3,372
Increase in non-controlling interests				6,606
Total effect on equity			$	9,978
	For the Three		For the Six
	Months Ended		Months Ended
Impact on Total Comprehensive Income	June	30, 2015	June 30, 2015
Increase in operating cost	$	(98)	$	(194)
Increase in operating expense		(297)		(607)
Decrease in income tax expense		65		132
Decrease in net profit for the period	$	(330)	$	(669)
Decrease in total comprehensive income for the period	$	(330)	$	(669)
Decrease in net profit attributable to:
Owners of the Company	$	(112)	$	(109)
Non-controlling interests		(218)		(560)
	$	(330)	$	(669)
Decrease in total comprehensive income attributable to:
Owners of the Company	$	(112)	$	(109)
Non-controlling interests		(218)		(560)
	$	(330)	$	(669)

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The impact on the prior reporting period is set out below:

Impact on Assets, Liabilities and Equity December 31, 2014 Deferred tax assets Accrued pension liabilities Net defined benefit liabilities Retained earnings Non-controlling interests June 30, 2014 Deferred tax assets Accrued pension liabilities Net defined benefit liabilities Retained earnings Non-controlling interests January 1, 2014 Deferred tax assets Accrued pension liabilities Net defined benefit liabilities Retained earnings Non-controlling interests Impact on Total Comprehensive Income For the three months ended June 30, 2014 Operating cost Operating expense Income tax expense Total effect on net profit for the period Total effect on total comprehensive income for the period Impact on net profit attributable to: Owners of the Company Non-controlling interests	As Originally Stated $ 3,107,672 $ 108,874 $ - $ 20,955,605 $ 4,191,264 $ 2,618,416 $ 242,107 $ - $ 17,954,716 $ 4,756,445 $ 2,207,204 $ 235,671 $ - $ 21,463,386 $ 6,200,851 As Originally Stated $ 50,366,468 $ 5,501,948 $ 560,575 $ 2,018,366 $ 974,301 $ 2,031,278 (12,912) $ 2,018,366	Adjustments Arising from Initial Application $ (2,206) $ (108,874) $ 96,021 $ 3,481 $ 7,166 $ (2,603) $ (242,107) $ 226,909 $ 4,125 $ 8,740 $ (2,734) $ (235,671) $ 219,709 $ 4,332 $ 8,896 Adjustments Arising from Initial Application $ 110 $ 277 $ (67) $ (320) $ (320) $ (105) (215) $ (320)	Restated $ 3,105,466 $ - $ 96,021 $ 20,959,086 $ 4,198,430 $ 2,615,813 $ - $ 226,909 $ 17,958,841 $ 4,764,915 $ 2,204,470 $ - $ 219,709 $ 21,467,718 $ 6,209,747 Restated $ 50,366,578 $ 5,502,225 $ 560,508 $ 2,018,046 $ 973,981 $ 2,031,173 (13,127) $ 2,018,046 (Continued)

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Impact on Total Comprehensive Income Impact on total comprehensive income attributable to: Owners of the Company Non-controlling interests Impact on earnings per share: For the three months ended June 30, 2014 Basic Diluted Impact on Total Comprehensive Income For the six months ended June 30, 2014 Operating cost Operating expense Income tax expense Total effect on net profit for the period Total effect on total comprehensive income for the period Impact on net profit attributable to: Owners of the Company Non-controlling interests Impact on total comprehensive income attributable to: Owners of the Company Non-controlling interests Impact on earnings per share: For the six months ended June 30, 2014 Basic Diluted	As Originally Stated $ 1,204,388 (230,087) $ 974,301 $ 0.87 $ 0.87 As Originally Stated $ 95,686,891 $ 10,524,245 $ 952,212 $ 3,446,958 $ 2,649,955 $ 3,459,059 (12,101) $ 3,446,958 $ 2,884,075 (234,120) $ 2,649,955 $ 1.49 $ 1.48	Adjustments Arising from Initial Application $ (105) (215) $ (320) $ - $ - Adjustments Arising from Initial Application $ 207 $ 557 $ (131) $ (633) $ (633) $ (207) (426) $ (633) $ (207) (426) $ (633) $ - $ -	Restated $ 1,204,283 (230,302) $ 973,981 $ 0.87 $ 0.87 (Concluded) Restated $ 95,687,098 $ 10,524,802 $ 952,081 $ 3,446,325 $ 2,649,322 $ 3,458,852 (12,527) $ 3,446,325 $ 2,883,868 (234,546) $ 2,649,322 $ 1.49 $ 1.48
		$
		$
		$
		$
		$
		$
		$
		$

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b. New IFRSs in issue but not yet endorsed by FSC

The Group has not applied the following New IFRSs issued by the IASB but not yet endorsed by the FSC. As of the date the consolidated financial statements were authorized for issue, the FSC has not announced their effective dates.

announced their effective dates.
New IFRSs Annual Improvements to IFRSs 2010-2012 Cycle Annual Improvements to IFRSs 2011-2013 Cycle Annual Improvements to IFRSs 2012-2014 Cycle IFRS 9 “Financial Instruments” Amendments to IFRS 9 and IFRS 7 “Mandatory Effective Date of IFRS 9 and Transition Disclosures” Amendments to IFRS 10 and IAS 28 “Sales or Contribution of Assets between an Investor and its Associate or Joint Venture” Amendments to IFRS 10, IFRS 12 and IAS 28 “Investment Entities: Applying the Consolidation Exception” Amendment to IFRS 11 “Accounting for Acquisitions of Interests in Joint Operations” IFRS 14 “Regulatory Deferral Accounts” IFRS 15 “Revenue from Contracts with Customers” Amendment to IAS 1 “Disclosure Initiative” Amendments to IAS 16 and IAS 38 “Clarification of Acceptable Methods of Depreciation and Amortization” Amendments to IAS 16 and IAS 41 “Agriculture: Bearer Plants” Amendment to IAS 19 “Defined Benefit Plans: Employee Contributions” Amendment to IAS 36 “Impairment of Assets: Recoverable Amount Disclosures for Non-financial Assets” Amendment to IAS 39 “Novation of Derivatives and Continuation of Hedge Accounting” IFRIC 21 “Levies”	Effective Date Announced by IASB (Note 1)
	July 1, 2014 (Note 2) July 1, 2014 January 1, 2016 (Note 4) January 1, 2018 January 1, 2018 January 1, 2016 (Note 3) January 1, 2016 January 1, 2016 January 1, 2016 January 1, 2017 January 1, 2016 January 1, 2016 January 1, 2016 July 1, 2014 January 1, 2014 January 1, 2014 January 1, 2014

announced their effective dates.

New IFRSs
Annual Improvements to IFRSs 2010-2012 Cycle
Annual Improvements to IFRSs 2011-2013 Cycle
Annual Improvements to IFRSs 2012-2014 Cycle
IFRS 9 “Financial Instruments”
Amendments to IFRS 9 and IFRS 7 “Mandatory Effective Date of
IFRS 9 and Transition Disclosures”
Amendments to IFRS 10 and IAS 28 “Sales or Contribution of Assets
between an Investor and its Associate or Joint Venture”
Amendments to IFRS 10, IFRS 12 and IAS 28 “Investment Entities:
Applying the Consolidation Exception”
Amendment to IFRS 11 “Accounting for Acquisitions of Interests in
Joint Operations”
IFRS 14 “Regulatory Deferral Accounts”
IFRS 15 “Revenue from Contracts with Customers”
Amendment to IAS 1 “Disclosure Initiative”
Amendments to IAS 16 and IAS 38 “Clarification of Acceptable
Methods of Depreciation and Amortization”
Amendments to IAS 16 and IAS 41 “Agriculture: Bearer Plants”
Amendment to IAS 19 “Defined Benefit Plans: Employee
Contributions”
Amendment to IAS 36 “Impairment of Assets: Recoverable Amount
Disclosures for Non-financial Assets”
Amendment to IAS 39 “Novation of Derivatives and Continuation of
Hedge Accounting”
IFRIC 21 “Levies”

Effective Date
Announced by IASB (Note 1)

July 1, 2014 (Note 2)
July 1, 2014
January 1, 2016 (Note 4)
January 1, 2018
January 1, 2018
January 1, 2016 (Note 3)
January 1, 2016
January 1, 2016
January 1, 2016
January 1, 2017
January 1, 2016
January 1, 2016
January 1, 2016
July 1, 2014
January 1, 2014
January 1, 2014
January 1, 2014

Note 1: Unless stated otherwise, the above New IFRSs are effective for annual periods beginning on or after their respective effective dates.
Note 2: The amendment to IFRS 2 applies to share-based payment transactions with grant date on or after July 1, 2014; the amendment to IFRS 3 applies to business combinations with acquisition date on or after July 1, 2014; the amendment to IFRS 13 is effective immediately; the remaining amendments are effective for annual periods beginning on or after July 1, 2014.
Note 3: Prospectively applicable to transactions occurring in annual periods beginning on or after January 1, 2016.
Note 4: The amendment to IFRS 5 is applied prospectively to changes in a method of disposal that occur in annual periods beginning on or after January 1, 2016; the remaining amendments are effective for annual periods beginning on or after January 1, 2016.
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The initial application of the above New IFRSs, whenever applied, would not have any material impact on the Group’s accounting policies, except for the following:

1) IFRS 9 “Financial Instruments”

Recognition and measurement of financial assets

With regards to financial assets, all recognized financial assets that are within the scope of IAS 39 “Financial Instruments: Recognition and Measurement” are subsequently measured at amortized cost or fair value. Under IFRS 9, the requirement for the classification of financial assets is stated below.

For the Group’s debt instruments that have contractual cash flows that are solely payments of principal and interest on the principal amount outstanding, their classification and measurement are as follows:

a) For debt instruments, if they are held within a business model whose objective is to collect the contractual cash flows, the financial assets are measured at amortized cost and are assessed for impairment continuously with impairment loss recognized in profit or loss, if any. Interest revenue is recognized in profit or loss by using the effective interest method.
b) For debt instruments, if they are held within a business model whose objective is achieved by both the collecting of contractual cash flows and the selling of financial assets, the financial assets are measured at fair value through other comprehensive income (FVTOCI) and are assessed for impairment. Interest revenue is recognized in profit or loss by using the effective interest method, and other gain or loss shall be recognized in other comprehensive income, except for impairment gains or losses and foreign exchange gains and losses. When the debt instruments are derecognized or reclassified, the cumulative gain or loss previously recognized in other comprehensive income is reclassified from equity to profit or loss.

Except for above, all other financial assets are measured at fair value through profit or loss. However, the Group may make an irrevocable election to present subsequent changes in the fair value of an equity investment (that is not held for trading) in other comprehensive income, with only dividend income generally recognized in profit or loss. No subsequent impairment assessment is required, and the cumulative gain or loss previously recognized in other comprehensive income cannot be reclassified from equity to profit or loss.

The impairment of financial assets

IFRS 9 requires that impairment loss on financial assets is recognized by using the “Expected Credit Losses Model”. The credit loss allowance is required for financial assets measured at amortized cost, financial assets mandatorily measured at FVTOCI, lease receivables, contract assets arising from IFRS 15 “Revenue from Contracts with Customers”, certain written loan commitments and financial guarantee contracts. A loss allowance for the 12-month expected credit losses is required for a financial asset if its credit risk has not increased significantly since initial recognition. A loss allowance for full lifetime expected credit losses is required for a financial asset if its credit risk has increased significantly since initial recognition and is not low. However, a loss allowance for full lifetime expected credit losses is required for trade receivables that do not constitute a financing transaction.

For purchased or originated credit-impaired financial assets, the Group takes into account the expected credit losses on initial recognition in calculating the credit-adjusted effective interest rate. Subsequently, any changes in expected losses are recognized as a loss allowance with a corresponding gain or loss recognized in profit or loss.

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Hedge accounting

The main changes in hedge accounting amended the application requirements for hedge accounting to better reflect the entity’s risk management activities. Compared with IAS 39, the main changes include: (1) enhancing types of transactions eligible for hedge accounting, specifically broadening the risk eligible for hedge accounting of non-financial items; (2) changing the way hedging derivative instruments are accounted for to reduce profit or loss volatility; and (3) replacing retrospective effectiveness assessment with the principle of economic relationship between the hedging instrument and the hedged item.

2) Amendment to IAS 36 “Recoverable Amount Disclosures for Non-financial Assets”

In issuing IFRS 13 “Fair Value Measurement”, the IASB made consequential amendment to the disclosure requirements in IAS 36 “Impairment of Assets”, introducing a requirement to disclose in every reporting period the recoverable amount of an asset or each cash-generating unit. The amendment clarifies that such disclosure of recoverable amounts is required only when an impairment loss has been recognized or reversed during the period. Furthermore, the Group is required to disclose the discount rate used in measurements of the recoverable amount based on fair value less costs of disposal measured using a present value technique.

3) Annual Improvements to IFRSs: 2010-2012 Cycle

Several standards including IFRS 2 “Share-based Payment”, IFRS 3 “Business Combinations” and IFRS 8 “Operating Segments” were amended in this annual improvement.

IFRS 3 was amended to clarify that contingent consideration should be measured at fair value, irrespective of whether the contingent consideration is a financial instrument within the scope of IFRS 9 or IAS 39. Changes in fair value should be recognized in profit or loss.

The amended IFRS 8 requires an entity to disclose the judgments made by management in applying the aggregation criteria to operating segments, including a description of the operating segments aggregated and the economic indicators assessed in determining whether the operating segments have “similar economic characteristics”. The amendment also clarifies that a reconciliation of the total of the reportable segments’ assets to the entity’s assets should only be provided if the segments’ assets are regularly provided to the chief operating decision-maker.

IFRS 13 was amended to clarify that the issuance of IFRS 13 did not remove the ability to measure short-term receivables and payables with no stated interest rate at their invoice amounts without discounting, if the effect of not discounting is immaterial.

IAS 24 was amended to clarify that a management entity providing key management personnel services to the Group is a related party of the Group. Consequently, the Group is required to disclose as related party transactions the amounts incurred for the service paid or payable to the management entity for the provision of key management personnel services. However, disclosure of the components of such compensation is not required.

4) Annual Improvements to IFRSs: 2011-2013 Cycle

Several standards including IFRS 3 “Business Combinations” and IFRS 13 “Fair Value Measurement” were amended in this annual improvement.

IFRS 3 was amended to clarify that IFRS 3 does not apply to the accounting for the formation of all types of joint arrangements in the financial statements of the joint arrangement itself.

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The scope in IFRS 13 of the portfolio exception for measuring the fair value of a group of financial assets and financial liabilities on a net basis was amended to clarify that it includes all contracts that are within the scope of, and accounted for in accordance with, IAS 39 or IFRS 9, even if those contracts do not meet the definitions of financial assets or financial liabilities within IAS 32.

5) IFRS 15 “Revenue from Contracts with Customers”

IFRS 15 establishes principles for recognizing revenue that apply to all contracts with customers, and will supersedes IAS 18 “Revenue”, IAS 11 “Construction Contracts” and a number of revenue-related interpretations.

When applying IFRS 15, an entity shall recognize revenue by applying the following steps:

Identify the contract with the customer;
Identify the performance obligations in the contract;
Determine the transaction price;
Allocate the transaction price to the performance obligations in the contracts; and
Recognize revenue when the entity satisfies a performance obligation.

When IFRS 15 is effective, an entity may elect to apply this Standard either retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying this Standard recognized at the date of initial application.

6) Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between an Investor and its Associate or Joint Venture”

The amendments stipulate that, when an entity sells or contributes to an associate assets that constitute a business as defined in IFRS 3 “Business Combination”, or when an entity loses control of a subsidiary that contains a business but retains significant influence or joint control, the gain or loss resulting from the transaction is recognized in full.

Also, when an entity loses control of a subsidiary that does not contain a business as defined in IFRS 3 but retains significant influence or joint control in an associate or a joint venture, the gain or loss resulting from the asset sale or contribution is recognized only to the extent of the unrelated investors’ interest in the associate or joint venture, and the entity’s share of the gain or loss is eliminated.

7) Annual Improvements to IFRSs: 2012-2014 Cycle

Several standards including IFRS 5 “Non-current assets held for sale and discontinued operations”, IFRS 7 and IAS 34 were amended in this annual improvement.

IFRS 5 was amended to clarify that reclassification between non-current assets (or disposal group) “held for sale” and non-current assets “held for distribution to owners” does not constitute a change to a plan of sale or distribution. Therefore, previous accounting treatment is not reversed. The amendment also explains that assets that no longer meet the criteria for “held for distribution to owners” and do not meet the criteria for “held for sale” should be treated in the same way as assets that cease to be classified as held for sale.

The amendments to IFRS 7 provide additional guidance to clarify whether a servicing contract is continuing involvement in a transferred asset. In addition, the amendments clarify that the offsetting disclosures are not explicitly required for all interim periods; however, the disclosures may need to be included in condensed interim financial statements to comply with IAS 34 under specific conditions.

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IAS 34 was amended to clarify that other disclosure information required by IAS 34 should be included in interim financial statements. If the Group includes the information in other statements (such as management commentary or risk report) issued at the same time, it is not required to repeat the disclosure in the interim financial statements. However, it is required to include a cross-reference from the interim financial statements to that issued statements that is available to users on the same terms and at the same time as the interim financial statements.

8) Amendment to IAS 1 “Disclosure Initiative”

The amendment clarifies that the consolidated financial statements should be prepared for the purpose of disclosing material information. To improve the understandability of its consolidated financial statements, the Group should disaggregate the disclosure of material items into their different natures or functions, and disaggregate material information from immaterial information.

The amendment further clarifies that the Group should consider the understandability and comparability of its consolidated financial statements to determine a systematic order in presenting its footnotes.

Except for the above impact, as of the date the consolidated financial statements were authorized for issue, the Group is continuously assessing the possible impact that the application of other standards and interpretations will have on the Group’s financial position and financial performance, and will disclose the relevant impact when the assessment is completed.

4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

a. Statement of compliance

The consolidated financial statements have been prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and IAS 34 “Interim Financial Reporting” as endorsed by the FSC. Disclosure information included in the consolidated financial statements is less than those required in a complete set of annual financial statements.

b. Basis of consolidation

For the information on subsidiaries, showing the name, principal business activities and ownership percentage, please refer to Note 14.

c. Other significant accounting policies

The same accounting policies of these consolidated financial statements have been followed as were applied in the preparation of the Group’s consolidated financial statements for the year ended December 31, 2014, except for those described below.

1) Retirement benefit costs

Pension cost for an interim period is calculated on a year-to-date basis by using the actuarially determined pension cost rate at the end of the prior financial year, adjusted for significant market fluctuations since that time and for significant curtailments, settlements, or other significant one-time events.

2) Income taxes

Income tax expense is the sum of the tax currently payable and deferred tax. Interim period income taxes are assessed on an annual basis and calculated by applying to an interim period's pre-tax income the tax rate that would be applicable to expected total annual earnings.

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5. CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The same critical accounting judgments and key sources of estimation uncertainty of consolidated financial statements have been followed in these consolidated financial statements as were applied in the preparation of the consolidated financial statements for the year ended December 31, 2014.

6. CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS
Cash on hand Checking accounts Demand deposits Time deposits	June 30, 2015 $ 107,977 883,804 30,982,374 24,758,664 $ 56,732,819	December 31, 2014 $ 124,912 1,923,505 35,292,046 29,142,893 $ 66,483,356	June 30, 2014 $ 79,169 1,295,118 31,805,751 22,355,632
			$ 55,535,670

7. FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS

			December 31,
	June	30, 2015	2014	June 30, 2014
Financial assets held for trading
Derivative financial assets (not under hedge
accounting)
Foreign exchange forward contracts	$	15,701	$ 12,222	$ 22,088
Currency swap contracts		-	889	31,737
	$	15,701	$ 13,111	$ 53,825
Current	$	15,701	$ 13,111	$ 53,825
Non-current		-	-	-
	$	15,701	$ 13,111	$ 53,825
Financial liabilities held for trading
Derivative financial liabilities (not under hedge
accounting)
Foreign exchange forward contracts	$	8,847	$ 38,206	$ 21,409
Currency swap contracts		-	202	-
	$	8,847	$ 38,408	$ 21,409
Current	$	8,847	$ 38,408	$ 21,409
Non-current		-	-	-
	$	8,847	$ 38,408	$ 21,409

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a. At the end of the reporting period, outstanding forward exchange contracts and cross-currency swap contracts not under hedge accounting were as follows:

			Notional Amount
	Currency	Maturity Date	(In Thousands)
June 30, 2015
Lite-On Singapore Pte. Ltd.
Forward exchange contracts	USD/TWD	2015.07.23	USD30,000/TWD992,890
Forward exchange contracts	USD/EUR	2015.07.30	USD33,600/EUR30,000
Lite-On Electronics (Thailand) Co.,
Ltd.
Forward exchange contracts	THB/USD	2015.10.05	THB67,686/USD2,000
Lite-On Mobile Pte. Ltd.
Forward exchange contracts	CNY/USD	2015.07.20	CNY273,887/USD44,000
Forward exchange contracts	EUR/USD	2015.07.15	EUR3,500/USD3,952
Forward exchange contracts	USD/BRL	2015.07.20	USD2,000/BRL6,287
Silitech Technology Corp.
Forward exchange contracts	USD/MYR	2015.07.20-	USD750/MYR2,772
		2015.08.19
Forward exchange contracts	EUR/MYR	2015.07.28-	EUR100/MYR403
		2015.08.27
December 31, 2014
Lite-On Overseas Trading Co., Ltd.
Forward exchange contracts	CNY/USD	2015.01.12	CNY277,020/USD45,000
Currency swap contracts	CNY/USD	2015.01.22	CNY93,435/USD15,000
Lite-On Singapore Pte. Ltd.
Forward exchange contracts	CNY/USD	2015.01.12	CNY402,870/USD65,000
Forward exchange contracts	USD/EUR	2015.01.30	USD8,047/EUR6,600
Lite-On Electronics (Thailand) Co.,
Ltd.
Forward exchange contracts	THB/USD	2015.04.07	THB66,086/USD2,000
DongGuan G-Pro Computer Co., Ltd.
Currency swap contracts	CNY/USD	2015.01.05	CNY38,058/USD6,104
LET (HK) Ltd.
Forward exchange contracts	USD/EUR	2015.01.29	USD10,972/EUR9,000
Guangzhou Lite-On Mobile Electronic
Components Co., Ltd.
Forward exchange contracts	CNY/USD	2015.01.05	CNY43,173/USD7,000
Forward exchange contracts	CNY/EUR	2015.01.05	CNY2,307/EUR300
Zhuhai Lite-On Mobile
Telecommunication Co., Ltd.
Forward exchange contracts	CNY/USD	2015.01.05	CNY18,503/USD3,000
Lite-On Mobile Pte. Ltd.
Forward exchange contracts	CNY/USD	2015.01.12	CNY204,072/USD33,000
Forward exchange contracts	USD/EUR	2015.01.12	USD1,230/EUR1,000
Forward exchange contracts	JPY/USD	2015.01.26	JPY144,114/USD1,200
Forward exchange contracts	USD/BRL	2015.01.15	USD2,500/BRL6,626
Forward exchange contracts	INR/USD	2015.01.15	INR93,759/USD1,500
Silitech Technology Corp.
Forward exchange contracts	USD/MYR	2015.01.06-	USD1,670/MYR5,737
		2015.03.06

(Continued)

21 -

Notional Amount Currency Maturity Date (In Thousands)

June 30, 2014

June 30, 2014
Lite-On Overseas Trading Co., Ltd.
Forward exchange contracts	CNY/USD	2014.07.31	CNY187,365/USD30,000
Lite-On Singapore Pte. Ltd.
Forward exchange contracts	USD/TWD	2014.08.18	USD20,000/TWD599,240
Forward exchange contracts	TWD/USD	2014.08.18	TWD599,240/USD19,975
Forward exchange contracts	USD/EUR	2014.07.30	USD3,266/EUR2,400
Forward exchange contracts	CNY/USD	2014.08.04	CNY124,450/USD20,000
Lite-On Electronics (Thailand) Co.,
Ltd.
Forward exchange contracts	THB/USD	2014.10.03	THB65,085/USD2,000
Lite-On IT Singapore Pte. Ltd.
Currency swap contracts	CNY/USD	2014.07.21	CNY120,000/USD19,225
Forward exchange contracts	USD/EUR	2014.07.24	USD5,446/EUR4,000
Lite-On Mobile Oyj (formerly Perlos
Oyj)
Currency swap contracts	USD/EUR	2014.09.08	USD12,000/EUR8,791
Forward exchange contracts	EUR/USD	2014.09.08	EUR8,843/USD12,000
Lite-On Mobile Pte. Ltd.
Currency swap contracts	CNY/USD	2014.07.14	CNY74,810/USD12,000
Currency swap contracts	USD/EUR	2014.09.08	USD9,744/EUR7,000
Currency swap contracts	JPY/USD	2014.07.28	JPY660,433/USD6,495
Forward exchange contracts	EUR/USD	2014.09.08	EUR7,000/USD9,520
Forward exchange contracts	USD/EUR	2014.07.21	USD29,000/EUR21,380
Silitech Technology Corp.
Currency swap contracts	USD/CNY	2014.07.11	USD1,500/CNY9,362
Forward exchange contracts	USD/MYR	2014.07.08-	USD500/MYR1,622
		2014.09.05
			(Concluded)

The subsidiaries entered into derivative contracts during the six months ended June 30, 2015 and 2014 to manage exposures due to fluctuations of foreign exchange rates. The derivative contracts entered into by the subsidiaries did not meet the criteria for hedge accounting. Thus, the derivative contracts classified as financial assets or financial liabilities at fair value through profit or loss. The financial risk management objectives of the subsidiaries were to minimize risks due to changes in fair value or cash flows.

On financial instruments with fair value through profit or loss (FVTPL), the Group had (a) net gains of $9,384 thousand and $52,285 thousand for the three months ended June 30, 2015 and 2014, respectively, and (b) net gains of $187,521 thousand and $51,715 thousand for the six months ended June 30, 2015 and 2014, respectively.

22 -

8. AVAILABLE-FOR-SALE FINANCIAL ASSETS

			December 31,	December 31,
	June 30, 2015			2014	June 30, 2014
Domestic investments
Quoted shares	$	452,624	$	626,191	$	1,378,291
Emerging market shares		178,716		178,716		178,716
Unquoted shares		144,617		144,617		189,160
Foreign investments
Unquoted shares		205,758		221,811		342,733
Mutual funds		73,146		143,434		133,388
Quoted shares		11,503		11,486		8,346
	$	1,066,364	$	1,326,255	$	2,230,634
Current	$	-	$	-	$	15
Non-current		1,066,364		1,326,255		2,230,619
	$	1,066,364	$	1,326,255	$	2,230,634

Refer to Note 33 for information relating to the fair values of on available-for-sale financial assets determined.

There was objective evidence that the fair values of some financial assets were below their carrying costs and will permanently decline. As a result, the Group recognized impairment losses of $45,071 thousand and $31,561 thousand for the three months ended June 30, 2015 and 2014, respectively, and $45,071 thousand and $31,561 thousand for the six months ended June 30, 2015 and 2014, respectively, in the consolidated statements of comprehensive income for the six months ended June 30, 2015 and 2014.

9. DERIVATIVE FINANCIAL INSTRUMENTS FOR HEDGING

			December 31,
	June	30, 2015	2014	June	30, 2014
Derivative financial liabilities under
hedge accounting
Cash flow hedges - interest rate swaps	$	3,074	$ 11,989	$	26,558
Current	$	3,074	$ 11,989	$	-
Non-current		-	-		26,558
	$	3,074	$ 11,989	$	26,558

The Parent Company’s liabilities with floating interest rate might be affected by changes in the market rate. Thus, future cash flows on those liabilities might fluctuate, exposing the Parent Company to cash flow risk. To hedge against this risk, the Parent Company entered into an interest rate swap contract with a bank to change the floating rate of its liabilities to fixed rate. The cash flow hedge transactions are deemed sufficient.

23 -

The outstanding interest rate swap contracts of the Parent Company at the end of the reporting period were as follows:

as follows:
		Range of		Range of
		Interest Rates		Interest Rates
Notional Amount (In Thousands)	Maturity Date		Paid	Received
June 30, 2015
NT$ 1,200,000	2015.09.23		1.895%		0.875%
December 31, 2014
NT$ 2,400,000	2015.09.23		1.895%		0.888%
June 30, 2014
NT$ 3,600,000	2015.09.23		1.895%		0.875%
DEBT INVESTMENTS WITH NO ACTIVE MARKET
		December 31,
	June 30, 2015		2014	June 30, 2014
Pledged deposits	$ 245,670	$	78,688	$	92,561
Current	$ 245,670	$	78,170	$	91,449
Non-current	-		518		1,112
	$ 245,670	$	78,688	$	92,561

10. DEBT INVESTMENTS WITH NO ACTIVE MARKET

Refer to Note 35 for information on bond investments with no active market pledged as security.

11. TRADE RECEIVABLES

Trade receivables Allowance for impairment loss Unrealized interest revenues	June 30, 2015 $ 45,545,165 (257,877) (49,548) $ 45,237,740	December 31, 2014 $ 51,479,864 (298,871) (46,981) $ 51,134,012	June 30, 2014 $ 49,590,288 (197,543) - $ 49,392,745

The average credit period on sales of goods was 90 days. In determining the recoverability of a trade receivable, the Group considered any change in the credit quality of the trade receivable since the date credit was initially granted to the end of the reporting period. The Group recognized an allowance for impairment loss of 100% against all receivables over 240 days because historical experience had been that receivables that are past due beyond 240 days were not recoverable. Allowance for impairment loss were recognized against trade receivables between 1 days and 240 days based on estimated irrecoverable amounts determined by reference to past default experience of the counterparties and an analysis of their current financial position.

24 -

The aging of receivables was as follows:

The aging of receivables was as follows:
Not overdue Overdue 1-60 days 61-210 days 211-240 days Over 241 days	June 30, 2015 $ 43,875,910 1,358,482 184,475 9,868 116,430 1,669,255 $ 45,545,165	December 31, 2014 $ 50,175,655 1,069,101 109,378 4,743 120,987 1,304,209 $ 51,479,864	June 30, 2014 $ 48,187,283 1,150,312 111,491 23,059 118,143
			1,403,005
			$ 49,590,288

The above aging schedule was based on the past due date.

As of June 30, 2015, December 31, 2014 and June 30, 2014, the Group did not have the age of the trade receivables that were past due but not impaired.

At the end of the reporting period, trade receivables from sales on installments by the Group were as follows:

For the six months ended June 30, 2014: None.

For the six months ended June 30, 2014: None.
		December 31,
	June 30, 2015	2014
Trade receivables	$ 966,328	$ 789,720
Unrealized interests revenue	(49,548)	(46,981)
	$ 916,780	$ 742,739

Movements in the allowance for impairment loss recognized on notes receivable and trade receivables were as follow:

as follow:
Balance at January 1 Allowance for impairment loss (reversal of impairment loss) Foreign exchange translation Reclassification Uncollectible amounts written off during the period as uncollectible Effect of business combination Balance at June 30		For the Six Months Ended June 30
		2015 $ 298,871 (32,100) (7,080) (1,357) (457) - $ 257,877	2014 $ 215,850 6,004 (2,251) - - (22,060) $ 197,543

25 -

12. INVENTORIES, NET

INVENTORIES, NET
Finished goods Raw materials Work in progress Inventory in transit Merchandise	June 30, 2015 $ 16,784,356 7,553,056 2,991,549 296,434 308,630 $ 27,934,025	December 31, 2014 $ 15,623,878 7,413,962 3,834,591 2,336,889 304,471 $ 29,513,791	June 30, 2014 $ 14,656,476 8,336,567 5,522,853 1,821,064 251,539
			$ 30,588,499

The costs of inventories recognized as cost of goods sold for the three months ended June 30, 2015 and 2014 were $45,144,500 thousand and $50,333,956 thousand, respectively, and for the six months ended June 30, 2015 and 2014, $90,196,932 thousand and $95,627,979 thousand, respectively.

The cost of inventories recognized as cost of goods sold in the three months and six months ended June 30, 2015 included a reversal amounting to $197,291 thousand and $349,156 thousand of inventory write-downs due to inventory write-off. The cost of inventories recognized as cost of goods sold in the three months and six months ended June 30, 2014 included inventory write-downs of $271,432 thousand and $304,482 thousand, respectively, which resulted from write-downs of inventory to net realizable value.

13. NON-CURRENT ASSETS CLASSIFIED AS HELD FOR SALE

Silitech Technology (SuZhou) Co., Ltd., a subsidiary of the Parent Company, entered into an agreement to sell idle equipment in the fourth quarter of 2014. This sale was mainly based on centralized management and production strategy considerations. The sales proceeds substantially exceeded the carrying amount of the related net assets; thus, no impairment losses were recognized on the assets reclassified to held for sale and the sale was completed in January 2015.

14. INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD

a. Subsidiaries included in consolidated financial statements

Investor
Investee
Main Business
The Parent Company
Silitech Technology Corp.
Manufacture and sale of modules and
plastic products
Lite-On Integrated Service Inc.
Information outsourcing and system
integrate
Lite-On Capital Corp.
Investment activities
Lite-On Electronics H.K. Ltd.
Sale of LED optical products
Lite-On Electronics (Thailand) Co.,
Ltd.
Manufacture and sale of LED optical
products
Lite-On Japan Ltd.
Sale of LED optical products and power
supplies
Lite-On International Holding Co.,
Ltd.
Investment activities
LTC Group Ltd.
Investment activities
Lite-On Technology USA, Inc.
Investment activities
Lite-On Electronics (Europe) Ltd.
Manufacture and sale of power supplies
Lite-On Technology (Europe) B.V.
Market research and after-sales service
Lite-On Overseas Trading Co., Ltd.
Merchandising business
Lite-On Singapore Pte. Ltd.
Manufacture and supply computer
peripheral products
Lite-On Vietnam Co., Ltd.
Electronic contract manufacturing
Li Shin International Enterprise
Corp.
Manufacture and sale of computer and
appliance components
Eagle Rock Investment Ltd.
Import and export business and
investment activities
LarView Technologies Corp.
Manufacture of optical instruments,
general instruments, optical
instruments, computer and peripherals

% of Ownership
June 30, 2015
December 31,
2014
June 30, 2014
Remark
33.16
32.08
32.08
-
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
49.49
49.49
49.49
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
54.00
54.00
54.00
1)
100.00
100.00
100.00
-
100.00
100.00
100.00
-
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
-
-
83.33
1),2)

(Continued)

26 -

Investor
Investee
Main Business
LarView Technologies Corporation
(Samoa)
Investment activities
Lite-On Mobile Pte. Ltd.
Manufacture and sale of mobile phone
modules and design for assembly line
High Yield Group Co., Ltd.
Holding company
Lite-On IT Singapore Pte. Ltd.
Sale of optical disc drives
Lite-On Information Technology
B.V.
Market research and customer service
Philip & Lite-On Digital Solutions
Corp.
Sale of optical disc drives
LET (HK) Ltd.
Sale of optical disc drives
Leotek Electronics Holding Limited
Holding company
Lite-On Automotive Electronics
(Europe) BV
Sale of automotive parts and other
electronic products
Lite-On Automotive North America
Inc.
Sale of automotive parts and other
electronic products
Lite-On Automotive Service USA
Inc.
Sale of automotive parts and other
electronic products
Lite-On Automotive International
(Cayman) Co., Ltd.
Investment activities
Lite-On Automotive Electronics
Mexico, S.A. DE C.V.
Production, manufacture, sale, import and
export of photovoltaic device, key
electronic components,
telecommunications equipment,
information technology equipment,
semiconductor applications, general
lighting, automotive electronics,
renewable energy products and systems
and maintenance of automotive
industry
Lite-On Capital Corp.
Silitech Technology Corp.
Manufacture and sale of modules and
plastic products
Lite-On Green Technologies Inc.
Manufacture and wholesale of electronic
components and energy technology
services
Lite-On Green Energy (HK)
Limited
Investment activities
Lite-On Technology (Europe) B.V.
Market research and after-sales services
Lite-On Green Energy (Singapore)
Pte. Ltd.
Investment activities
LarView Technologies Corp.
Manufacture of optical instruments,
general instruments, optical
instruments, computer and peripherals
Five Dimension Co., Ltd.
Development, manufacture and sale of
cell phone and camera lens modules
Five Dimension Co., Ltd.
FiiDi Optical Co., Ltd.
Wholesale of precision modules
Lite-On Green Technologies Inc.
Lite-On Green Technologies B.V.
Solar energy engineering
Lite-On Green Technologies (HK)
Limited
Solar energy engineering
Lar View Technologies
Corporation (Samoa)
LarView Technologies Corp.
(Shenzhen)
Camera lens modules
Lite-On Green Energy
Lite-On Green Energy B.V.
Investment activities
(Singapore) Pte. Ltd.
Lite-On Green Energy
Kaiserslautern GmbH
Solar energy engineering
Lite-On Green Technologies
(HK) Limited
Lite-on Green Technologies
(Nanjing) Corporation
Solar energy engineering
Lite-On Green Energy B.V.
Romeo Tetti PV1 S.R.L
Solar energy engineering
Lite-On Green Energy S.R.L
Solar energy engineering
Lite-On Electronics H.K. Ltd.
Lite-On Electronics (Tianjinn) Co.,
Ltd.
ODM services
Lite-On Network Communication
(Dongguan) Limited (formerly:
Dong Guan G-Com Computer
Ltd.)
Manufacture and sale of IT products
Lite-On Power Technology (Chang
Zhou) Co., Ltd.
Manufacture and sale of new-type
electronic components and peripheral
materials
China Bridge (China) Co., Ltd.
Investment, sales agent
Lite-On Electronics (Dongguan)
Co., Ltd.
Manufacture of electronic components
Silitek Elec. (Dongguan) Co., Ltd.
Manufacture and sale of keyboards
Lite-On Computer Tech
(Dongguan) Co., Ltd.
Manufacture and sale of display device
Dong Guan G-Tech Computers Co.,
Ltd.
Manufacture and sale of computer case
DongGuan G-Pro Computer Co.,
Ltd.
Manufacture and sale of system products
Lite-On Digital Electronics
(Dongguan) Co., Ltd.
Manufacture and sale of computer
peripheral products
Lite-On Network Communication
(Dongguan) Limited (formerly:
Dong Guan G-Com Computer
Ltd.)
DongGuan G-Pro Computer Co.,
Ltd.
Manufacture and sale of system products
China Bridge (China) Co., Ltd.
Lite-On Opto Technology
(Changzhou) Co., Ltd.
Development, manufacture of new-type
electronic components and provide
technology consulting services,
maintenance equipment and after-sales
services
China Bridge Express (Wuxi) Co.,
Ltd.
Express and sale of power supplies,
printers, display devices and scanners

% of Ownership
June 30, 2015
December 31,
2014
June 30, 2014
Remark
100.00
100.00
100.00
1),3)
100.00
100.00
100.00
-
100.00
100.00
100.00
1)
-
100.00
100.00
1),4)
100.00
100.00
100.00
1)
49.00
49.00
49.00
-
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
-
100.00
100.00
1),5)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
99.00
-
-
1),6)
0.63
0.61
0.61
-
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
46.00
46.00
46.00
1)
100.00
100.00
100.00
1)
-
-
16.67
1),2)
69.94
69.94
-
1),7)
-
40.00
-
1),8)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1),3)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
79.29
79.29
79.29
1)
100.00
100.00
100.00
1)
20.71
20.71
20.71
1)
12.59
12.59
12.59
-
100.00
100.00
100.00
1)
(Continued)

27 -

Investor
Investee
Main Business
Lite-On Electronics Co., Ltd.
Lite-On Communications
(Guangzhou) Co., Ltd.
Manufacture and sale of mobile terminal
equipment
Lite-On Electronics (Guangzhou)
Co., Ltd.
Manufacture and sale of printers and
scanners
Lite-On (Guangzhou) Infortech Co.,
Ltd.
Information outsourcing
Lite-On Elec and Wire
(Guangzhou) Co., Ltd.
Manufacture and sale of mobile terminal
equipment
Lite-On (Guangzhou) Precision
Tooling Co., Ltd.
Manufacture and sale of modules
Lite-On Tech (Guangzhou) Co.,
Ltd.
Manufacture and sale of computer cases
Lite-On Electronics (Jiangsu) Co.,
Ltd.
Development, manufacture, sale and
installation of power supplies and
transformers and provision of
technology consulting services,
maintenance equipment and precision
instruments
Lite-On Technology (Guangzhou)
Investment Co., Ltd.
Investment activities
Lite-On Power Technology
(Dongguan) Co., Ltd.
Development, manufacture and sale of
electronic components, power supplies
and provision technology consulting
services
Lite-On Technology
(Guangzhou) Investment Co.,
Lite-On (Guangzhou) Precision
Tooling Co., Ltd.
Manufacture and sale of modules
Ltd.
Zhuhai Lite-On Mobile Technology
Co., Ltd.
Mobile phone mold, assembly line design,
manufacture and sale activities.
Lite-On Electronics (Jiangsu)
Co., Ltd.
Lite-On Technology (Changzhou)
Co., Ltd.
Development, manufacture, sale and
installation of power supplies and
transformers and provision technology
consulting services, maintenance
equipment and after-sales services
Lite-On Opto Technology
(Changzhou) Co., Ltd.
Development, manufacture and sale of
new-type electronic components and
LED and provision technology
consulting services, maintenance
equipment and after-sales services
Lite-On Medical Device
(Changzhou) Ltd.
Manufacture and sale of medical
equipment
Yet Foundate Ltd.
Dongguan Lite-On Computer Co.,
Ltd.
Manufacture and sale of computer hosts
and components
Fordgood Electronic Ltd.
Lite-On Li Shin Technology
(Ganzhou) Co., Ltd.
Manufacture and sale of electronic
components
Lite-On Technology USA, Inc.
Lite-On, Inc.
Sales data processing business of
optoelectronic products and power
supplies
Lite-On Trading USA, Inc.
Sale of optical products
Lite-On Service USA, Inc.
After-sales service of optical products
Leotek Electronics USA LLC.
Sale of LED products
Power Innovations International,
Inc.
Development, design and manufacture of
power control and energy management
Lite-On Sales & Distribution Inc.
Sale of optical disc drives
Lite-On International Holding
Co., Ltd.
Ze Poly Pte. Ltd.
Manufacture and sale of thin-film solar
cell
Lite-On China Holding Co., Ltd.
Manufacture and sale of computer cases
Ze Poly Pte. Ltd.
Ze Poly Tomsk Ltd.
Solar energy industry
Lite-On Singapore Pte. Ltd.
Lite-On Technology (Ying Tan)
Co., Ltd.
Manufacture and sale of electronic
components
Lite-On Technology (Xianging)
Co., Ltd.
Manufacture and sale of electronic
components
Lite-On Technology (Shanghai)
Ltd.
Manufacture and sale of energy saving
equipment
Lite-On Automotive Electronics
Mexico, S.A. DE C.V.
Production, manufacture, sale, import and
export of photovoltaic device, key
electronic components,
telecommunications equipment,
information technology equipment,
semiconductor applications, general
lighting, automotive electronics,
renewable energy products and systems
and maintenance of automotive
industry
LTC Group Ltd.
Titanic Capital Services Ltd.
Investment activities
LTC International Ltd.
Manufacture and sale of system products
Lite-On Technology (Europe)
B.V.
Lite-On (Finland) Oy
Manufacture and sale of mobile phone
modules and design for assembly line
Lite-On (Finland) Oy
Lite-On Mobile Oyj (formerly:
Perlos Oyj)
Manufacture and sale of mobile phone
modules and design for assembly line
Lite-On China Holding Co., Ltd.
Lite-On Electronics Co., Ltd.
Investment activities
Yet Foundate Ltd.
Manufacture of plastic and computer
peripheral products
I-Solutions Limited
Original equipment manufacturer of
electronic products
Fordgood Electronic Ltd.
Import and export and real estate business
G&W Technology (BVI) Ltd.
Real estate management
G&W Technology (BVI) Ltd.
G&W Technology Limited
Leasing business
Eagle Rock Investment Ltd.
Huizhou Li Shin Electronic Co.,
Ltd.
Manufacture of computer peripheral
products
Huizhou Fu Tai Electronic Co., Ltd.
Manufacture of computer peripheral
products

% of Ownership
June 30, 2015
December 31,
2014
June 30, 2014
Remark
100.00
100.00
100.00
-
100.00
100.00
100.00
-
100.00
100.00
100.00
1)
100.00
100.00
100.00
-
67.03
67.03
67.03
-
100.00
100.00
100.00
-
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
32.97
32.97
32.97
-
100.00
100.00
100.00
1),9)
100.00
100.00
100.00
-
87.41
87.41
87.41
-
100.00
100.00
-
1),10)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
95.25
95.25
95.25
1),11)
100.00
100.00
100.00
1),12)
48.13
48.13
48.13
1)
100.00
100.00
100.00
-
-
-
100.00
1),13)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
-
1),10)
1.00
-
-
1),6)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
50.00
50.00
50.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
(Continued)

28 -

Investor
Investee
Main Business
Eagle Rock Investment Ltd.
Li Shin Technology (Huizhou) Ltd.
Manufacture and sale of new-type
electronic components and peripheral
materials
High Yield Group Co., Ltd.
Lite-On IT International (HK) Ltd.
Sale of optical disc drives
Lite-On IT International (HK)
Ltd.
Lite-On Opto Technology
(Guangzhou) Co., Ltd.
Manufacture and sale of optical disc
drives
Lite-On Auto Electric Technology
(Guangzhou) Ltd.
Manufacture and sale of optical disc
drives
Lite-On IT Opto Tech (BH) Co.,
Ltd.
Manufacture and sale of optical disc
drives
Lite-On Information Technology
B.V.
Lite-On Information Technology
GmbH
Sale of optical disc drives
Philip & Lite-On Digital
Solutions Corp.
Philips & Lite-On Digital Solutions
Germany GmbH
Development and sale of modules of
automotive recorders
Philips & Lite-On Digital Solutions
USA Inc.
Sale of optical disc drives
Philips & Lite-On Digital Solutions
Korea Ltd.
Sale of optical disc drives
Philips & Lite-On Digital Solutions
Netherlands B.V.
Sale and design of optical disc drives
Philip & Lite-On Digital Solutions
(Shanghai) Co., Ltd.
Sale of optical disc drives
Silitech Technology Corp.
Silitech (BVI) Holding Ltd.
Investment activities
Lite-On Japan Ltd.
Sale of LED optical products and power
supplies
Silitech (BVI) Holding Ltd.
Silitech (Bermuda) Holding Ltd.
Investment activities
Silitech (Bermuda) Holding Ltd.
Silitech Technology Corp. Ltd.
Manufacture of plastic and computer
peripheral products
Silitech Technology Corp. Sdn.
Bhd.
Manufacture of computer peripheral
products
Silitech Technology (Europe) Ltd.
Sale of modules and keyboards
Silitech (Hong Kong) Holding Ltd.
Investment activities
Silitech International (India) Private
Limited
Development, manufacture and sale of
automotive parts
Silitech (Hong Kong) Holding
Ltd.
Silitech Technology (SuZhou) Co.,
Ltd.
Manufacture and sale of automotive parts
Silitech Technology Corp. Ltd.
Xurong Electronic (Shenzhen) Co.,
Ltd.
Manufacture of automotive parts, touch
panels and plastic and rubber assembly
SuZhou Xulong Mold Producing
Co., Ltd.
Development, manufacture and sale of
precision modules and new-type
electronic components (chip
components, testing elements, hybrid
integrated circuits)
Leotek Electronics Holding
Limited
Changzhou Leotek New Energy
Trade Limited
Wholesale, import and export and
installation of street lights, signal lights,
scenery lights and new-type electronic
components
Lite-On Automotive International
(Cayman) Co., Ltd.
Lite-On Automotive Holdings
(Hong Kong) Co., Ltd.
Investment activities
Lite-On Automotive Holdings
(Hong Kong) Co., Ltd.
Lite-On Automotive (Wuxi) Co.,
Ltd.
Manufacture, sale and processing of
electronic products
Lite-On Automotive Electronics
(Guangzhou) Co., Ltd.
Manufacture, sale and processing of
electronic products
Lite-On Japan Ltd.
Lite-On Japan (S) Pte. Ltd.
Import and export business of electronic
components
L&K Industries Philippines, Inc.
Import and export business of electronic
components
Lite-On Japan (H.K.) Limited
Import and export business of electronic
components
Lite-On Japan (Korea) Co., Ltd.
Import and export business of electronic
components
Lite-On Japan (S) Pte. Ltd.
Lite-on Japan (Thailand) Co., Ltd.
Import and export business of electronic
components
Lite-On Japan (H.K.) Limited
NL (Shanghai) Co., Ltd.
Import and export business of electronic
components
Lite-On Mobile Oyj (formerly:
Perlos Oyj)
Lite-On Mobile Sweden AB
Manufacture and sale of mobile phone
modules and design for assembly line
Lite-On Mobile Indústria e
Comércio de Plásticos Ltda.
Manufacture and sale of mobile phone
modules and design for assembly line
Lite-On Mobile Pte. Ltd.
Guangzhou Lite-On Mobile
Electronic Components Co., Ltd.
Manufacture and sale of mobile phone
modules and design for assembly line
Guangzhou Lite-On Mobile
Engineering Plastics Co., Ltd.
Manufacture and sale of mobile phone
modules and design for assembly line
Beijing Lite-On Mobile Electronic
and Telecommunication
Components Co., Ltd.
Manufacture and sale of mobile phone
modules and design for assembly line
Shenzhen Lite-On Mobile Precision
Molds Co., Ltd.
Manufacture and sale of mobile phone
modules and design for assembly line
Lite-On Mobile Indústria e
Comércio de Plásticos Ltda.
Manufacture and sale of mobile phone
modules and design for assembly line
Perlos Precision Plastics Moulding
Limited Liability Company
Manufacture and sale of mobile phone
modules and design for assembly line
Lite-On Mobile India Private
Limited.
Manufacture and sale of mobile phone
modules and design for assembly line
Lite-On Young Fast Pte. Ltd.
Investment activities
Guangzhou Lite-On Mobile
Electronic Components Co.,
Ltd.
Yantai Lite-On Mobile Electronic
Components Co., Ltd.
Manufacture and sale of mobile phone
modules and design for assembly line
Lite-On Young Fast Pte. Ltd.
Lite-On Young Fast (Huizhou) Co.,
Ltd.
Modules of touch panels

% of Ownership
June 30, 2015
December 31,
2014
June 30, 2014
Remark
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
-
100.00
100.00
100.00
-
100.00
100.00
100.00
-
100.00
100.00
100.00
-
100.00
100.00
100.00
-
100.00
100.00
100.00
-
7.87
7.87
7.87
1)
100.00
100.00
100.00
-
100.00
100.00
100.00
-
100.00
100.00
100.00
1)
-
-
100.00
1),14)
100.00
100.00
100.00
-
100.00
100.00
100.00
1)
100.00
100.00
100.00
-
100.00
100.00
100.00
-
60.00
60.00
60.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
3.32
3.53
3.73
1)
100.00
100.00
100.00
-
100.00
100.00
100.00
1)
100.00
100.00
100.00
-
100.00
100.00
100.00
1)
96.68
96.47
96.27
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
100.00
100.00
65.00
1)
100.00
100.00
100.00
1)
100.00
100.00
100.00
1)
(Concluded)

29 -

Remark:

1) This is an immaterial subsidiary for which the consolidated financial statements are not reviewed by the Company’s independent accountants.
2) In April 2014, the Group acquired power to cast the majority of the equity of LarView Technologies Corp.; thus, this investee was included in the consolidated financial statement effective that month. Please refer to Note 29. LarView was dissolved after merging with the Parent Company in September 2014. Thus, LarView’s subsidiaries became directly held by the Parent Company.
3) In April 2014, the Group acquired power to cast the majority of the equity of LarView Technologies Corp.; thus, this investee was included in the consolidated financial statement effective that month. LarView was dissolved after merging with the Parent Company in September 2014. Thus, LarView’s subsidiaries became directly held by the Parent Company.
4) Lite-On IT Singapore Pte. Ltd. was dissolved after merging with Lite-On Singapore Pte. Ltd. on January 1, 2015.
5) Lite-On Automotive North America Inc. was dissolved after liquidation on May 26, 2015.
6) Established in January 2015.
7) In November 2014, the Group acquired power to cast the majority of the equity; thus, this investee was included in the consolidated financial statement effective that month.
8) In November 2014, the Group acquired power to cast the majority of the equity; thus, this investee was included in the consolidated financial statement effective that month. The company was dissolved after liquidation on April 19, 2015.
9) The Group reorganized its structure on March 5, 2015, and Lite-On Technology (Guangzhou) Investment Co., Ltd. acquired the entire equity of Zhuhai Lite-On Mobile Technology Co., Ltd., from its subsidiary, Lite-On Mobile Pte. Ltd. and Guangzhou Lite-On Mobile Electronic Components Co., Ltd.
10) Established in October 2014.
11) The Group acquired power to cast the majority of the equity of Power Innovations International Inc. in April 2014; thus, this company was included in the consolidated financial statement effective that month. Please refer to Note 29.
12) The Group reorganized its structure on January 1, 2015, and Lite-On Sales & Distribution Inc. became directly held by Lite-On Technology USA, Inc.
13) Accomplished the liquidation in December 2014.
14) Accomplished the liquidation in November 2014.
b. Subsidiaries excluded from consolidated financial statements: None.
30 -

15. INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD

		December 31,
	June 30, 2015	2014	June 30, 2014
Investments in associates	$ 4,032,248	$ 4,055,902	$ 4,172,351
Investments in joint ventures	-	-	1,078
	$ 4,032,248	$ 4,055,902	$ 4,173,429
a. Investments in associates
		December 31,
	June 30, 2015	2014	June 30, 2014
Material associates
Lite-On Semiconductor Corp.	$ 1,713,848	$ 1,698,507	$ 1,823,474
Dragonjet Corporation	1,029,213	1,060,414	1,031,112
Logah Technology Corp.	323,044	352,473	453,072
	3,066,105	3,111,394	3,307,658
Associates that are not individually material	966,143	944,508	845,554
Credit balance on the carrying value of
investments accounted for using equity
method	-	-	19,139
	$ 4,032,248	$ 4,055,902	$ 4,172,351

Material associates:

Name of Associate Lite-On Semiconductor Corp. Dragonjet Corporation Logah Technology Corp.	Proportion of Ownership and Voting Rights
	June 30, 2015 December 31, 2014 June 30, 2014 20.15% 20.23% 20.27% 29.62% 29.62% 29.62% 31.77% 32.53% 39.63%

Refer to Table 7 “Names, Locations, and Related Information of Investees over which the Company Exercises Significant Influence” and Table 8 “Information on Investment in Mainland China” for the nature of activities, principal place of business and country of incorporation of the associates.

Starting from March 28, 2014, the Group has no power to govern the financial and operating policies of Logah Technology Corp. The Group used the fair value measurement for its investments after it lost control of Logah Technology Corp. (please refer to Note 30). The Group still has significant influence on Logah Technology Corp.; thus, the Group accounted for this investment by the equity method.

The equity-method investees’ financial statements, which had been used to determine the carrying amount of the Group’s investments share of profit and other comprehensive income of associates, had not been reviewed, except for the financial statements as of and for the six months ended June 30, 2015 and 2014 of Lite-On Semiconductor Corp. and Logah Technology Corp.

31 -

Fair value (Level 1) of investments in associates with available published price quotation are summarized as follows:

summarized as follows:
		December 31,
Name of Associate	June 30, 2015		2014	June 30, 2014
Lite-On Semiconductor Corp.	$ 1,531,742	$	1,429,838	$ 2,003,969
Logah Technology Corp.	$ 415,563	$	599,741	$ 882,497

The Group’s investments of the above mentioned associates are measured by equity method.

b. Investments in joint ventures

Investments in joint ventures
			December	31,
	June 30, 2015		2014		June	30, 2014
Joint ventures that are not individually
material	$	-	$	-	$	1,078

Financial statements, which had been used to determine the carrying amounts of the Group’s investments and its share of profits and other comprehensive income of associates, had not been reviewed.

16. PROPERTY, PLANT AND EQUIPMENT, NET

PROPERTY, PLANT AND EQUIPMENT, NET
Carrying amounts of each class of Freehold land Buildings Machinery equipment Tooling equipment Transportation equipment Office equipment Equipment held under finance lease Other equipment	June 30, 2015 $ 2,327,467 11,725,955 13,901,837 374,436 23,221 485,191 213,072 5,591,665 $ 34,642,844	December 31, 2014 $ 2,335,867 12,424,092 16,012,090 140,111 21,681 465,815 267,468 4,440,092 $ 36,107,216	June 30, 2014 $ 2,338,609 13,176,173 15,726,087 402,515 18,682 584,908 293,907 2,785,392
			$ 35,326,273

Cost Freehold land Buildings Machinery equipment Tooling equipment Transportation equipment Office equipment Equipment held under finance lease Other equipment			For the Six M	onths Ended June 3	0, 2015
	January 1, 2015 $ 2,335,867 20,591,355 42,733,143 3,884,972 83,156 2,730,452 1,411,445 9,077,902 82,848,292	Additions $ - 13,910 1,584,558 390,729 5,902 155,921 176 1,255,727 $ 3,406,923	Disposals $ - 33,247 1,531,357 181,529 4,270 212,880 136 131,025 $ 2,094,444	Effect of Business Combination R $ - - - - - - - - $ -	eclassification $ - 9,679 (593,882 ) 832,315 (709 ) 70,442 - 617,472 $ 935,317	Effect of Foreign Currency Exchange Differences June 30, 2015 $ (8,400 ) $ 2,327,467 (521,989 ) 20,059,708 (1,942,868 ) 40,249,594 (355,279 ) 4,571,208 (1,916 ) 82,163 (75,112 ) 2,668,823 (50,027 ) 1,361,458 (340,270) 10,479,806 $ (3,295,861) 81,800,227 (Continued)

32 -

For the Six Months Ended June 30, 2015

January 1, 2015 Accumulated depreciation Buildings $ 7,821,429 Machinery equipment 25,607,321 Tooling equipment 3,704,341 Transportation equipment 60,551 Office equipment 2,254,755 Equipment held under finance lease 1,101,485 Other equipment 4,534,639 45,084,521 Accumulated impairment Freehold land - Buildings 345,834 Machinery equipment 1,113,732 Tooling equipment 40,520 Transportation equipment 924 Office equipment 9,882 Equipment held under finance lease 42,492 Other equipment 103,171 1,656,555 $ 36,107,216	Additions $ 404,419 2,116,028 289,638 3,895 136,223 52,194 264,318 $ 3,266,715 $ - (93 ) 60,270 - - - - 44,156 $ 104,333	Disposals $ 14,330 1,196,305 177,640 4,090 198,496 122 123,199 $ 1,714,182 $ - - 14,754 - 168 738 - 813 $ 16,473	Effect of Business Combination $ - - - - - - - $ - $ - - - - - - - - $ -	Reclassification $ (4,824 ) (156,836 ) 678,764 (709 ) 53,279 2,442 349,600 $ 921,716 $ - - - - - - - - $ -	Effect of Foreign Currency Exchange Differences June 30, 2015 $ (185,624 ) $ 8,021,070 (1,151,441 ) 25,218,767 (336,817 ) 4,158,286 (1,445 ) 58,202 (71,097 ) 2,174,664 (49,343 ) 1,106,656 (278,167) 4,747,191 $ (2,073,934) 45,484,836 $ - - (33,058 ) 312,683 (30,258 ) 1,128,990 (2,034 ) 38,486 (16 ) 740 (176 ) 8,968 (762 ) 41,730 (5,564) 140,950 $ (71,868) 1,672,547 $ 34,642,844 (Concluded)

For the Six Months Ended June 30, 2014

January 1, 2014 Cost Freehold land $ 2,398,990 Buildings 20,283,203 Machinery equipment 40,610,971 Tooling equipment 4,114,144 Transportation equipment 89,042 Office equipment 2,757,887 Equipment held under finance lease 1,420,378 Other equipment 6,784,900 78,459,515 Accumulated depreciation Buildings 6,947,394 Machinery equipment 22,822,096 Tooling equipment 3,611,874 Transportation equipment 64,939 Office equipment 2,016,021 Equipment held under finance lease 1,026,069 Other equipment 3,725,652 40,214,045 Accumulated impairment Freehold land - Buildings 168,211 Machinery equipment 998,389 Tooling equipment 22,877 Transportation equipment 301 Office equipment 4,431 Equipment held under finance lease 14,338 Other equipment 35,541 1,244,088 $ 37,001,382	Additions $ - 54,530 2,169,577 69,644 97 81,109 20,846 908,560 $ 3,304,363 $ 470,520 2,174,892 243,128 4,504 135,687 30,767 371,097 $ 3,430,595 $ - 21,164 22,821 - - - - - $ 43,985	Disposals $ - 5,960 1,083,417 215,857 5,287 32,750 8,568 74,093 $ 1,425,932 $ 4,420 674,245 206,061 4,716 32,095 8,104 60,653 $ 990,294 $ - 181 19,579 1,908 - 322 - 18 $ 22,008	Effect of Business Combination $ (56,368 ) (135,706 ) (141,208 ) - (1,600 ) 803 (68,222 ) (31,642) $ (433,943) $ (11,582 ) (185,703 ) - (1,301 ) (20,156 ) (24,858 ) (22,620) $ (266,220) $ - - (79,978 ) - (299 ) (2,133 ) (14,241 ) (3,902) $ (100,553)	Reclassification $ - 753,354 (270,414 ) 9,936 (72 ) (84,373 ) (21,609 ) (427,610) $ (40,788) $ 50,930 (319,336 ) 2,532 (63 ) 26,563 (9,004 ) 318,099 $ 69,721 $ - - (7,133 ) - - - - - $ (7,133)	Effect of Foreign Currency Exchange Differences $ (4,013 ) (255,015 ) (1,181,104 ) 52,351 (550 ) (28,396 ) (24,675 ) (109,987) $ (1,551,389) $ (122,386 ) (322,865 ) (44,770 ) (415 ) (18,571 ) 9,373 (97,213) $ (596,847) $ - (1,417 ) (31,041 ) 31 (2 ) (53 ) (97 ) (1,247) $ (33,826)	June 30, 2014 $ 2,338,609 20,694,406 40,104,405 4,030,218 81,630 2,694,280 1,318,150 7,050,128
						78,311,826
						7,330,456 23,494,839 3,606,703 62,948 2,107,449 1,024,243 4,234,362
						41,861,000
						- 187,777 883,479 21,000 - 1,923 - 30,374
						1,124,553
						$ 35,326,273

33 -

For the three months and six months ended June 30, 2015 as the result of the declining sale of some of the products in the market, the estimated future cash flows expected to arise from the related equipment was decreased and recognized impairment loss $76,882 thousand and $104,333 thousand. The Group carried out a review of the recoverable amount of that related equipment and determined that the carrying amount exceeded the recoverable amount. For the three months and six months ended June 30, 2014 as the result of the declining sale of some of the products in the market, the estimated future cash flows expected to arise from the related equipment was decreased and recognized impairment loss $44,194 thousand and $43,985 thousand. The impairment loss had been recognized in the consolidated statements of comprehensive income.

The above items of property, plant and equipment were depreciated on a straight-line basis at the following rates per annum:

rates per annum:
Buildings	5-60 years
Machinery equipment	2-10 years
Tooling equipment	2-10 years
Transportation equipment	3-10 years
Office equipment	2-10 years
Equipment held under finance lease	3-40 years
Other equipment	2-10 years

17. INVESTMENT PROPERTIES, NET

			December 31,
		June 30, 2015	2014	June 30, 2014
Completed	investment properties	$ 511,156	$ 537,030	$	-

The investment properties held by the Group were depreciated using the straight-line method over their estimated useful lives of 20 years.

For the six months ended June 30, 2015, the investment properties held by the Group had no significant increases, disposal and impairment, but depreciation expenses were recognized for these properties.

The fair value of the investment properties as of December 31, 2014 was $613,771 thousand. The Group’s management estimated no significant differences between this fair value and that for the six months ended June 30, 2015. For the investment properties valued by an independent appraiser, the Group’s management determined their fair value by reference to the appraiser’s market evidence of the transaction price of real estate. The discount rate used was 6.5%.

18. OTHER INTANGIBLE ASSETS, NET

OTHER INTANGIBLE ASSETS, NET
Goodwill Patents Patents use rights Software Other intangible assets	June 30, 2015 $ 14,920,152 9,039 673,969 274,085 152,375 $ 16,029,620	December 31, 2014 $ 14,953,187 12,188 786,297 286,304 260,987 $ 16,298,963	June 30, 2014 $ 14,902,016 4,061 898,626 258,090 378,278
			$ 16,441,071

34 -

For the Six Months Ended June 30, 2015

January 1, 2015 Cost Goodwill $ 15,483,954 Patents 39,481 Patents use rights 2,695,878 Client relationships 163,819 Software 563,576 Other intangible assets 3,859,575 22,806,283 Accumulated amortization Goodwill 77,234 Patents 27,293 Patents use rights 1,909,581 Client relationships 163,819 Software 277,272 Other intangible assets 3,598,588 6,053,787 Accumulated impairment Goodwill 453,533 Patents - Patents use rights - Software - Other intangible assets - 453,533 $ 16,298,963	Additions $ 65,002 - - - 79,083 4,260 $ 148,345 $ - 3,096 112,328 - 78,272 86,997 $ 280,693 $ - - - - - $ -	Disposals $ - - - - 25,282 965,365 $ 990,647 $ - - - - 14,292 962,273 $ 976,565 $ - - - - - $ -	Effect of Business Combination $ - - - - - - $ - $ - - - - - - $ - $ - - - - - $ -	Reclassification $ - - - - (59 ) (945,535) $ (945,594) $ - - - - 535 (931,249) $ (930,714) $ - - - - - $ -	Effect of Foreign Currency Exchange Differences $ (98,037 ) (181 ) - - (4,186 ) (34,977) $ (137,381) $ - (128 ) - - (2,740 ) (26,480) $ (29,348) $ - - - - - $ -	June 30, 2015 $ 15,450,919 39,300 2,695,878 163,819 613,132 1,917,958
						20,881,006
						77,234 30,261 2,021,909 163,819 339,047 1,765,583
						4,397,853
						453,533 - - - -
						453,533
						$ 16,029,620

For the Six Months Ended June 30, 2014

January 1, 2014 Cost Goodwill $ 14,792,433 Patents 37,328 Patents use rights 2,695,878 Client relationships 163,819 Software 265,373 Other intangible assets 3,427,496 21,382,327 Accumulated amortization Goodwill 77,234 Patents 25,927 Patents use rights 1,684,924 Client relationships 163,819 Software 203,832 Other intangible assets 3,056,796 5,212,532 Accumulated impairment Goodwill 453,533 Patents - Patents use rights - Software - Other intangible assets - 453,533 $ 15,716,262	Additions $ 646,599 549 - - 246,374 40,680 $ 934,202 $ - 4,379 112,328 - 46,090 115,874 $ 278,671 $ - - - - - $ -	Disposals $ - 2,049 - - 6,284 27,743 $ 36,076 $ - - - - 4,779 24,828 $ 29,607 $ - - - - - $ -	Effect of Business Combination $ (5,043 ) 130 - - 10,511 1,836 $ 7,434 $ - - - - 3,799 879 $ 4,678 $ - - - - - $ -	Reclassification $ - (6,862 ) - - (38,113 ) 411,540 $ 366,565 $ - (5,300 ) - - (29,465 ) 325,414 $ 290,649 $ - - - - - $ -	Effect of Foreign Currency Exchange Differences $ (1,206 ) (17 ) - - 201 (9,298) $ (10,320) $ - 12 - - 495 (7,902) $ (7,395) $ - - - - - $ -	June 30, 2014 $ 15,432,783 29,079 2,695,878 163,819 478,062 3,844,511
						22,644,132
						77,234 25,018 1,797,252 163,819 219,972 3,466,233
						5,749,528
						453,533 - - - -
						453,533
						$ 16,441,071

a. The above items of other intangible assets were depreciated on a straight-line basis at the following rates per annum:

Patents	6 years
Patents use rights	12 years
Client relationships	4 years
Software	2-14 years
Other intangible assets	1-10 years

35 -

b. The amounts of cash-generating unit used in amortizing the Group’s goodwill are listed as follows:

Lite-On Mobile Pte. Ltd. The Parent Company Power Innovations International Inc. Five Dimension Co., Ltd. LarView Technologies Corp. Others	June 30, 2015 $ 8,541,471 5,926,156 344,563 49,144 - 58,818 $ 14,920,152	December 31, 2014 $ 8,638,905 5,926,156 278,137 51,171 - 58,818 $ 14,953,187	June 30, 2014 $ 8,638,905 5,557,694 278,137 - 368,462 58,818
			$ 14,902,016

1) The Group reorganized its structure on June 2014, and the Parent Company acquired the entire equity of Lite-On Mobile Pte. Ltd. from its subsidiary, Lite-On Mobile Oyj (formerly Perlos Oyj). This acquisition resulted in changes to the smallest identifiable group of cash-generating units. Thus, the original goodwill allocated to the cash-generating units of Lite-On Mobile Oyj (formerly Perlos Oyj) were reallocated to the subsidiary Lite-On Mobile Pte. Ltd.
2) To integrate its overall resources and enhance the efficiency of operations, the Parent Company had short-form mergers - in accordance with Article 19 of the Business Mergers and Acquisitions Act - with Li Shin International Enterprise Corp., Lite-On Automotive Corp., Leotek Electronics Corp., Lite-On IT Corp. and LarView Technologies Corp. on March 22, 2014, June 1, 2014, June 29, 2014, June 30, 2014 and September 1, 2014, respectively, under the board of directors’ approval. The Parent Company was the survivor entity in all of these mergers. The investment premium from Li Shin International Enterprise Corp., Lite-On Automotive Corp., Leotek Electronics Corp., Lite-On IT Corp., and LarView Technologies Corp. were $1,708,258 thousand, $277,840 thousand, $220,170 thousand, $2,806,508 thousand, and $368,462 thousand, respectively. The total amount of $5,381,238 thousand was transferred to the Parent Company and recorded as intangible assets - goodwill.

The goodwill arising from the Parent Company’s acquisition of Lite-On Enclosure Inc. in 2004 was $210,220 thousand was amortized for about five years. However, under the Guidelines Governing the Preparation of Financial Reports, effective January 1, 2006, goodwill need no longer be amortized. As of June 30, 2015, December 31, 2014 and June 30, 2014, the carrying value of goodwill were all $132,986 thousand.

The Parent Company completed the purchase of some assets of the IrDA Department of Avago Technologies Limited. Statement of IFRS 3 - “Business Combinations” and IAS 38 - “Intangible Assets” define recognized goodwill as the sum of the acquisition cost plus other direct transaction costs minus the fair value of the identifiable net assets acquired. Thus, the calculation of goodwill generated was $411,932 thousand as of December 31, 2009.

3) As of the goodwill resulting from the acquisition of Power Innovations International Inc. and Five Dimension Co., Ltd. in 2014, refer to Note 29.
4) Goodwill is allocated to the Group’s recoverable amount of cash-generating units. The recoverable amount of all cash-generating units has been determined based on value-in-use calculations. These calculations use pre-tax cash flow projections based on financial budgets approved by the management covering the future five-year period. As of June 30, 2015, December 31, 2014 and June 30, 2014, the recoverable amount of all cash-generating units calculated using the value-in-use exceeded their carrying amount, so goodwill was not impaired. The key assumptions used for value-in-use calculations are gross margin, growth rate and discount rate.
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Management determined gross margin based on past performance and future profits. The growth rate used is consistent with the forecasts included in industry reports. The discount rates used are pre-tax and reflect specific risks relating to the relevant cash-generating units.

19. OTHER ASSETS

OTHER ASSETS
		December 31,
	June 30, 2015	2014	June 30, 2014
Prepayments	$ 2,867,817	$ 2,689,934	$ 3,233,721
Offset against business tax payable	1,625,411	1,530,386	1,884,341
Prepayments for lease	763,542	775,063	787,893
Prepayment for equipment	5,419	93,450	45,145
Others	495,356	361,639	506,964
	$ 5,757,545	$ 5,450,472	$ 6,458,064
Current	$ 4,834,472	$ 4,561,144	$ 5,575,268
Non-current	923,073	889,328	882,796
	$ 5,757,545	$ 5,450,472	$ 6,458,064

Prepayments for lease with carrying amounts of $604,481 thousand, $554,592 thousand and $526,061 thousand as of June 30, 2015, December 31, 2014 and June 30, 2014, respectively, referred to land use rights located in Mainland China.

20. BORROWINGS

a. Short-term borrowings

June 30, 2015 Unsecured borrowings Line of credit borrowings $ 16,285,429 Market interest rates for short-term borrowings were as follows: June 30, 2015 Short-term borrowings 0.75%-4.55%	December 31, 2014 $ 22,911,114 December 31, 2014 0.82%-4.1%	June 30, 2014 $ 17,988,845
		June 30, 2014 0.8%-3.6%

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b. Long-term borrowings

Unsecured borrowings The Parent Company Lite-On Mobile Pte. Ltd. Silitech Technology Corp. Guangzhou Lite-On Mobile Electronic Components Co., Ltd. Lite-On Japan Ltd. Five Dimension Co., Ltd. Current portion Unsecured borrowings: Non-current Secured borrowings Power Innovations International Inc. Current portion Secured borrowings: Non-current Long-term borrowings: Non-current	June 30, 2015 $ 12,500,000 6,162,000 1,440,000 739,440 132,630 26,267 21,000,337 (5,427,960) 15,572,377 3,772 (970) 2,802 $ 15,575,179	December 31, 2014 $ 12,925,000 6,319,993 1,440,000 1,011,199 193,630 28,977 21,918,799 (8,358,016) 13,560,783 4,350 (973) 3,377 $ 13,564,160	June 30, 2014 $ 13,750,000 5,963,010 1,440,000 1,192,601 235,116 - 22,580,727 (9,017,618) 13,563,109 4,694 (1,043) 3,651 $ 13,566,760

1) As of June 30, 2015, December 31, 2014 and June 30, 2014, the Parent Company had 4, 4 and 5 long-term bank loans respectively with contract terms between September 23, 2008 and September 23, 2018. The floating interest rates are (1.506% to 1.70%, 1.520% to 1.703%, and 1.455% to 1.677% and as of June 30, 2015, December 31, 2014 and June 30, 2014, respectively) payable monthly or quarterly. These loans should be repaid in 3, 5 or 8 installments or at lump sum on loan maturity.

On September 23, 2008, the Parent Company signed a contract for a five-year syndicated loan with Citibank and 14 other financial institutions, and on May 16, 2011 changed the contract period to seven years from 2008. The repayment period is between September 23, 2008 and September 22, 2015. The credit line is $15 billion, consisting of (a) $12 billion and (b) $3 billion of the credit line of the above syndicated loan.

On September 12, 2013, the Parent Company signed another contract for a five-year syndicated loan with Citibank and 16 other financial institutions. The credit line was $15 billion, which was for Company to repay the former syndicated loan with Citibank signed on September 23, 2008. This syndicated loan was for the Parent Company to repay the former syndicated loan with Citibank under a contract signed on September 23, 2008. It should be used as a medium-term loan but may not be used on a revolving basis. Subsequently, (b) $3 billion of the credit line of the above syndicated loan signed on September 23 was cancelled.

The principal of this syndication loan should be repaid in five semiannual installments from September 23, 2013, and the interest rate is the 90-day Taipei Interbank Offered Rate plus 61 points.

Under the syndicated loan agreement, the Parent Company should maintain certain financial ratios based on the most recent semiannual or annual consolidated financial statements.

As of June 30, 2015, December 31, 2014 and June 30, 2014, the Parent Company all used $12 billion of the credit line of the above syndicated loan.

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2) Lite-On Mobile Pte. Ltd., a subsidiary of the Parent Company, had a long-term, syndicated-bank loan. As of June 30, 2015, December 31, 2014 and June 30, 2014, the floating interest rates were 0.877% to 1.379%, 0.925% to 1.395% and 1.5% to 2.15%, respectively. The principal is repayable from April 29, 2014 in five semiannual installments.

On April 29, 2011, Lite-On Mobile Pte. Ltd. signed a loan contract with Citibank and 13 other financial institutions (the endorsements and guarantees were provided by the Parent Company). This contract is on a five-year syndicated loan of US$200 million. As of June 30, 2015, December 31, 2014 and June 30, 2014, Lite-On Mobile Pte. Ltd. had used US$80 million, US$120 million and US$160 million, respectively, of the syndicated loan.

On March 31, 2014, Lite-On Mobile Pte. Ltd. signed with Citibank and 12 other financial institutions (the endorsements and guarantees were provided by the Parent Company). This contract is on a five-year syndicated loan of US$200 million. This syndicated loan was for Lite-On Mobile Pte. Ltd. to prepay the syndicated loan with Citibank under a contract signed on April 29, 2011. As of June 30, 2015, December 31, 2014 and June 30, 2014, Lite-On Mobile Pte. Ltd. had used US$120 million, US$80 million and US$40 million, respectively, of the syndicated loan.

3) Silitech Technology Co., Ltd., a subsidiary of the Parent Company, entered into a $2.4 billion syndicated loan contract, with the Land Bank of Taiwan as lead bank and a contract term from February 18, 2013 to February 18, 2018. This loan was obtained for the purposes of supporting working capital and capital expenditure. As of June 30, 2015, December 31, 2014 and June 30, 2014, Silitech had all used $1.44 billion of the syndicated loan, with an interest rate of 1.6651% to 1.6656%, 1.6786% and 1.667%., respectively.

The first repayment of NT$480 million should be made on August 18, 2017. The remaining principal of NT$960 million is repayable by February 18, 2018.

4) Guangzhou Lite-On Mobile Electronic Components Co., Ltd., a subsidiary of the Parent Company, had a syndicated loan with Citibank. As of June 30, 2015, December 31, 2014 and June 30, 2014, the floating interest rates were 0.882% to 0.8823%, 0.880% and 1.25% to 1.68%. The principal is repayable from December 28, 2014 in five semiannual installments.

This contract is a five-year syndicated loan of US$50 million and was signed with Citibank and 10 other financial institutions (the endorsements and guarantees were provided by the Parent Company). As of June 30, 2015, December 31, 2014 and June 30, 2014, Guangzhou Lite-On Mobile Electronic Components Co., Ltd. had used US$24 million, US$32 million and US$40 million of the credit line of the syndicated loan.

5) As of June 30, 2015, Lite-On Japan Ltd., a subsidiary of the Parent Company, had 9 long-term bank loans, with contract terms from March 2011 to October 2018, with interest rate of 0.93% to 1.35% and principal repayable in trimestral installments.

As of December 31, 2014, Lite-On Japan Ltd., a subsidiary of the Parent Company, had 11 long-term bank loans, with contract terms from March 2011 to October 2018, with interest rate of 0.935% to 1.35% and principal repayable in trimestral installments.

As of June 30, 2014, Lite-On Japan Ltd., a subsidiary of the Parent Company, had 12 long-term bank loans, with contract terms from March 2011 to October 2018, with interest rate of 1.00% to 1.35% and principal repayable in trimestral installments.

6) As of June 30, 2015 and December 31, 2014, Five Dimension Co., Ltd., a subsidiary of the Parent Company, had both 3 long-term bank loans, with contract terms from March 28, 2012 to March 20, 2027, with interest rate of 0.4% to 2.375% and principal repayable monthly installments or at lump sum on loan maturity.
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7) As of June 30, 2015 and December 31, 2014, Power Innovations International Inc., a subsidiary of the Parent Company, had a long-term secured borrowing of machinery, with contract terms from March 28, 2013 to March 28, 2019, with interest rate of 4.4%.

21. FINANCE LEASE PAYABLES

FINANCE LEASE PAYABLES
			December 31,
	June 30, 2015			2014	June 30, 2014
Minimum lease payments
Not later than one year	$	93,357	$	93,485	$	86,185
Later than one year and not later than five years		54,497		104,988		142,559
Later than five years		-		-		-
		147,854		198,473		228,744
Future finance charges		(6,629)		(11,520)		(15,406)
Present value of minimum lease payments	$	141,225	$	186,953	$	213,338
Present value of minimum lease payments
Not later than one year	$	87,831	$	85,232	$	76,417
Later than one year and not later than five years		53,394		101,721		136,921
Later than five years		-		-		-
	$	141,225	$	186,953	$	213,338
Current	$	87,831	$	85,232	$	76,417
Non-current		53,394		101,721		136,921
	$	141,225	$	186,953	$	213,338
Guangzhou Lite-On Mobile Electronic
Components Co., Ltd.	$	133,329	$	177,962	$	203,645
Power Innovations International Inc.		7,322		8,244		8,568
Lite-On Mobile Sweden AB		478		700		868
Lite-On Mobile Oyj (formerly Perlos Oyj)		96		47		244
Lite-On Japan Ltd.		-		-		13
		141,225		186,953		213,338
Current portion of long-term capital lease
liabilities		(87,831)		(85,232)		(76,417)
	$	53,394	$	101,721	$	136,921

a. Guangzhou Lite-On Mobile Electronic Components Co., Ltd. leased buildings, machinery and equipment under capital leases valid from January 1, 2007 to December 31, 2016. The terms of these leases were 10 years, with 7.11% interest rate.
b. Power Innovations International Inc. leased machinery and equipment under capital leases valid from March 28, 2013 to March 31, 2020. The terms of these leases were between five and seven years, with 3.49% to 4.75% interest rate. The machinery and equipment can be bought at bargain purchase prices at the end of the lease terms.
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c. Lite-On Mobile Sweden AB leased machinery and equipment under capital leases valid from January 9, 2013 to January 31, 2016. The terms of these leases were three years, with 2.36% interest rate.
d. Lite-On Mobile Oyj (formerly Perlos Oyj) leased machinery and equipment under capital leases valid from October 1, 2011 to September 30, 2015. The terms of these leases were four years, with 5.00% interest rate.
e. Lite-On Japan Ltd. leased machinery and equipment under capital leases valid from August 2009 to August 2014. The terms of these leases were five years, with 2.7% interest rate.

22. PROVISIONS

PROVISIONS
		December 31,
	June 30, 2015	2014	June	30, 2014
Warranties	$ 1,109,904	$ 1,080,628	$	939,495
Movements in the provisions were as follow:

Movements in the provisions were as follow:
Balance at January 1 Recognition of provisions Usage Effect of foreign currency exchange differences Balance at June 30		For the Six Months Ended June 30
		2015 $ 1,080,628 179,582 (143,487) (6,819) $ 1,109,904	2014 $ 874,502 75,062 (9,432) (637) $ 939,495

Based on the local legislation for the sale of goods, provision for warranty claims is the present value of management’s best estimate of the future outflow of economic benefits that will be required under the Company’s obligations for warranties. The estimate had been made on the basis of historical warranty trends and may vary as a result of the entry of new materials, altered manufacturing processes or other events affecting product quality.

23. RETIREMENT BENEFIT PLANS

The Group’s retirement benefit plans include defined contribution and defined benefit plans. For defined benefit plans, employee benefit expenses were calculated using the actuarially determined pension cost discount rate as of December 31, 2014 and 2013, and recognized in their respective periods.

Employee benefit expenses were included in the following line items by nature and function:

Post-employment benefits Defined contribution plans Defined benefit plans		For the Six Months Ended June 30	For the Six Months Ended June 30
		2015 $ 340,106 20,739 $ 360,845	2014 $ 311,148 13,770 $ 324,918

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24. EQUITY

a. Share capital

1) Common shares

Common shares
Number of shares authorized (in thousands) Amount of shares authorized Number of shares issued and fully paid (in thousands) Amount of shares issued	June 30, 2015 3,500,000 $ 35,000,000 2,341,674 $ 23,416,737	December 31, 2014 3,500,000 $ 35,000,000 2,341,674 $ 23,416,737	June 30, 2014 3,500,000
			$ 35,000,000
			2,325,951
			$ 23,259,507

Fully paid common shares, which have a par value of $10, carry one right to vote and carry a right to dividends per share.

Of the Parent Company’s authorized shares, 100,000 thousand shares had been reserved for the issuance of employee share options.

2) Issued global depositary receipts

On September 25, 1996, the Parent Company issued 4,900 thousand units of global depositary receipts (GDRs) on the London Stock Exchange. These GDRs represented 49,000 thousand common shares of the Parent Company.

On April 3, 1995, GVC Corp. issued 5,000 thousand units of GDRs on the London Stock Exchange. These GDRs represented 25,000 thousand common shares of GVC Corp., which later issued more shares. As of November 4, 2002, the outstanding GDRs were 7,627 thousand units, or 38,136 thousand common shares of GVC Corp. For merger purposes, these GDRs were exchanged for the Parent Company’s 1,478 thousand marketable equity securities, which represented the Parent Company’s 14,781 thousand common shares.

As of June 30, 2015, December 31, 2014 and June 30, 2014, the outstanding marketable equity securities were 5,213 thousand units, 5,213 thousand units and 5,206 thousand units, representing 52,127 thousand common share, 52,127 thousand common shares and 52,064 thousand common shares of the Parent Company, respectively. The rights and obligation of security holders are the same as those of common shareholders, except for voting rights. As of June 30, 2015, December 31, 2014 and June 30, 2014, the unredeemed GDRs amounted to 811 thousand units, 994 thousand units and 1,204 thousand units.

b. Capital surplus

The premium from shares issued in excess of par (including share premium from issuance of common shares, conversion of bonds and merger) may be used to offset a deficit; in addition, when the Parent Company has no deficit, such capital surplus may be distributed as cash dividends or transferred to capital (limited to a certain percentage of the Parent Company’s capital surplus and once a year).

The capital surplus from share of changes in equities of subsidiaries, treasury share transactions from dividends according to the Parent Company’s shares holding by subsidiaries and employee share options may only be used to offset a deficit. But the capital surplus arising from changes in equities of associates and joint ventures accounted for by the equity method may not be used for any purpose.

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c. Retained earnings and dividend policy

To ensure the availability of cash for the Parent Company’s present and future expansion plans and to meet shareholders’ cash flow requirements, the Parent Company prefers to distribute more stock dividends. In principle, cash dividends are limited to 10% of total dividends distributed.

The Parent Company’s Articles of Incorporation provide that the annual net income, less any deficit, and 10% legal reserve as well as special reserve equal to the debit balances of the shareholders’ equity accounts, together with the distributable unappropriated earnings of prior years, can be retained partially on the basis of operating requirements. The remainder should be distributed as follows:

1) Bonus to employees: At least 1%.
2) Bonus to directors: 1.5% or less.
3) Others, as dividends.

If the bonus to employees is in the form of shares, it may be distributed to the employees’ subsidiaries. The requirements and the method of distribution of these share bonuses are based on resolutions passed by the board of directors.

In accordance with the amendments to the Company Act in May 2015, the recipients of dividends and bonuses are limited to shareholders and do not include employees. The Parent Company expects to make consequential amendments to the Company’s Articles of Incorporation to be approved during the 2016 annual shareholders’ meeting. For information about the accrual basis of the employee remuneration and remuneration to directors and supervisors for the three months and the six months ended June 30, 2015 and 2014, and the actual appropriations for the years ended December 31, 2014 and 2013, please refer to Note 28-d on employee benefit expense.

Under Rule No. 1010012865 and Rule No. 1010047490 issued by the FSC and the directive titled “Questions and Answers for Special Reserves Appropriated Following Adoption of IFRSs”, the Parent Company should appropriate or reverse a special reserve. Any special reserve appropriated may be reversed to the extent that the net debit balance reverses and thereafter distributed.

Appropriation of earnings to legal reserve shall be made until the legal reserve equals the Parent Company’s paid-in capital. Legal reserve may be used to offset deficit. If the Parent Company has no deficit and the legal reserve has exceeded 25% of the Parent Company’s paid-in capital, the excess may be transferred to capital or distributed in cash.

Except for non-ROC resident shareholders, all shareholders receiving the dividends are allowed a tax credit equal to their proportionate share of the income tax paid by the Parent Company.

The appropriations of earnings for 2014 proposed by the shareholders’ meeting on June 24, 2015, and the amounts for 2013 approved in the shareholders’ meeting on June 19, 2014, were as follows:

Legal reserve Legal special reserve Reversal of special reserve Share dividends Cash dividends	Appropriation of Earnings 2014 2013 $ 646,166 $ 875,485 182,544 - - 640,244 117,084 116,381 4,613,097 6,307,866	Dividends Per Share (NT$)
		2014 2013 $ 0.05 $ 0.05 1.97 2.71

The appropriation of the earnings for 2014 was approved by the Financial Supervisory Commission, Executive Yuan, ROC. The Parent Company’s board of directors approved August 16, 2015 as the date of distributing stock dividends and cash dividends.

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d. Other equity items

Movements in other equity items were as follows:

Balance at January 1 Exchange differences arising on translating the financial statements of foreign operations Loss arising on changes in the fair value of available-for- sale financial assets Reclassification to income from disposal of available-for-sale financial assets Gain arising on changes in the fair value of hedging instruments Share of other comprehensive income of associates Income tax effect Balance at June 30 Balance at January 1 Exchange differences arising on translating foreign operations Gain arising on changes in the fair value of available-for- sale financial assets Reclassification to income from disposal of available-for-sale financial assets Gain arising on changes in the fair value of hedging instruments		For the Six Months Ended June 30, 2015
		Foreign Currency Translation Reserve Unrealized Gain (Loss) from Available-for- sale Financial Assets Cash Flow Hedges Reserve Total $ 4,125,097 $ 139,072 $ (11,989) $ 4,252,180 (1,996,995) - - (1,996,995) - (140,297) - (140,297) - (15,542) - (15,542) - - 8,915 8,915 (77,783) 2,097 - (75,686) 280,239 - - 280,239 $ 2,330,558 $ (14,670) $ (3,074) $ 2,312,814 For the Six Months Ended June 30, 2014
		Foreign Currency Translation Reserve Unrealized Gain (Loss) from Available-for- sale Financial Assets Cash Flow Hedges Reserve Total $ 2,383,040 $ 83,231 $ (46,969) $ 2,419,302 (1,012,898) - - (1,012,898) - 310,911 - 310,911 - (42,554) - (42,554) - - 20,410 20,410 (Continued)

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Share of other comprehensive income of associates The proportionate share of other comprehensive income reclassified to profit or loss upon partial disposal of associates Effect of deconsolidation of subsidiary (Note 30) Income tax effect Balance at June 30		For the Six Months Ended June 30, 2014	For the Six Months Ended June 30, 2014	For the Six Months Ended June 30, 2014
		Foreign Currency Translation Reserve Unrealized Gain (Loss) from Available-for- sale Financial Assets $ (18,191) $ 15,478 (1,240) - (13,549) - 151,860 - $ 1,489,022 $ 367,066	Cash Flow Hedges Reserve $ - - - - $ (26,559)	Total $ (2,713) (1,240) (13,549) 151,860 $ 1,829,529 (Concluded)

The exchange differences arising on translation of foreign operation’s net assets from its functional currency to the Parent Company’s presentation currency are recognized directly in other comprehensive income and also accumulated in the foreign currency translation reserve.

Unrealized gain/loss on available-for-sale financial assets represents the cumulative gains or losses arising from the fair value measurement on available-for-sale financial assets that are recognized in other comprehensive income. When those available-for-sale financial assets have been disposed of or are determined to be impaired subsequently, the related cumulative gains or losses in other comprehensive income are reclassified to profit or loss.

The cash flow hedges reserve represents the cumulative effective portion of gains or losses arising on changes in fair value of the hedging instruments entered into as cash flow hedges. The cumulative gain or loss arising on changes in fair value of the hedging instruments that are recognized and accumulated in cash flow hedges reserve will be reclassified to profit or loss only when the hedge transaction affects profit or loss.

e. Non-controlling interests

Balance at January 1 Attributable to non-controlling interests: Share of profit (loss) for the year Exchange difference arising on translation of foreign entities Unrealized gains and losses on available-for-sale financial assets Decrease in non-controlling interests Balance at June 30		For the Six Months Ended June 30	For the Six Months Ended June 30
		2015 $ 4,198,430 104,830 (138,636) 139 (438,306) $ 3,726,457	2014 $ 6,209,747 (12,527) (221,961) (58) (1,210,286) $ 4,764,915

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The Group recognized a decrease in non-controlling interests for the six months ended June 30, 2015 and 2014 because of the attribution of cash dividends to non-controlling interests, the effect of the acquisition and deconsolidation of subsidiary and acquisition of non-controlling interests in subsidiaries.

f. Treasury shares

				Unit: In Thousands of Shares	Unit: In Thousands of Shares
	Number of	Increase		Decrease	Number of
	Shares at	During the		During the	Shares at
Purpose of Buy Back	January 1	Period		Period	June 30
For the six months ended
June 30, 2015
Shares held by subsidiaries	26,575		-	-	26,575
For the six months ended
June 30, 2014
Shares held by subsidiaries	28,118		-	1,675	26,443

The Parent Company’s shares held by its subsidiaries at the end of the reporting periods were as follows:

Name of Subsidiary
Number of
Shares Held
(In Thousands)
June 30, 2015
Lite-On Capital Inc.
14,966

LTC International Ltd.
6,935
Yet Foundate Ltd.
2,248
Lite-On Electronics Co., Ltd.
2,426

December 31, 2014
Lite-On Capital Inc.
14,966

LTC International Ltd.
6,935
Yet Foundate Ltd.
2,248
Lite-On Electronics Co., Ltd.
2,426

June 30, 2014
Lite-On Capital Inc.
14,892

LTC International Ltd.
6,900
Yet Foundate Ltd.
2,237
Lite-On Electronics Co., Ltd.
2,414

Carrying
Amount
Market Price
$ 718,857
$ 541,768
297,469
268,186
126,881
93,524

105,515

100,909
$ 1,248,722
$ 1,004,387
$ 718,857
$ 544,761
297,469
272,328
126,881
95,922

105,515

103,497
$ 1,248,722
$ 1,016,508
$ 718,857
$ 742,339
297,469
313,609
126,881
90,053

105,515

97,165
$ 1,248,722
$ 1,243,166

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On July 20, 2015, the Parent Company’s Board of Directors approved the repurchase of up to 100,000 thousand shares listed on the Taiwan Stock Exchange between July 21, 2015 and September 20, 2015, with the buyback price ranging from NT$25.34 to NT$53.97. The Parent Company will retire the reacquired shares within six months after the end of the repurchase period.

Under the Securities and Exchange Act, the Parent Company shall neither pledge treasury shares nor exercise shareholders’ rights on these shares, such as rights to dividends and to vote. The subsidiaries holding treasury shares, however, retain shareholders’ rights, except the rights to participate in any share issuance for cash and to vote.

25. REVENUE

REVENUE
Revenue from the sale of goods Rental income from property Solar power		For the Three Months Ended June 30 2015 2014 $ 51,590,593 $ 58,174,863 32,393 28,966 23,503 30,538 $ 51,646,489 $ 58,234,367		For the Six Months Ended June 30
		2015 $ 51,590,593 32,393 23,503 $ 51,646,489		2015 $ 103,077,384 64,024 45,483 $ 103,186,891	2014 $ 109,871,459 58,060 46,762 $ 109,976,281

For segment revenue information, refer to Note 39.

26. INCOME TAX

a. Income tax recognized in profit or loss

The major components of tax expense were as follows:

Current income tax expense Current period Unappropriated earnings Deferred tax Income tax expense recognized in profit or loss	For the Three Months Ended June 30 2015 2014 $ 334,110 $ 345,664 91,099 209,536 425,209 555,200 (8,009) 5,308 $ 417,200 $ 560,508	For the Three Months Ended June 30 2015 2014 $ 334,110 $ 345,664 91,099 209,536 425,209 555,200 (8,009) 5,308 $ 417,200 $ 560,508		For the Six Months Ended June 30	For the Six Months Ended June 30
		2015 $ 334,110 91,099 425,209 (8,009) $ 417,200		2015 $ 739,556 91,099 830,655 1,071 $ 831,726	2014 $ 741,564 209,536 951,100 981 $ 952,081

b. Income tax recognized in other comprehensive income

Deferred tax Income tax recognized in other comprehensive income Translation of foreign operations	For the Three Months Ended June 30 2015 2014 $ (131,537) $ (202,217)	For the Three Months Ended June 30 2015 2014 $ (131,537) $ (202,217)		For the Six Months Ended June 30	For the Six Months Ended June 30
		2015 $ (131,537)		2015 $ (283,530)	2014 $ (197,321)

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c. Integrated income tax

Integrated income tax
			December 31,
	June 30, 2015			2014	June 30, 2014
Unappropriated earnings
Unappropriated earnings generated before
January 1, 1998	$	2,215	$	2,215	$	2,215
Unappropriated earnings generated on and
after January 1, 1998		8,947,706		11,430,326		8,430,081
	$	8,949,921	$	11,432,541	$	8,432,296
Imputation credits accounts	$	1,592,553	$	1,308,624	$	1,651,332

The estimated and actual creditable ratio for distribution of earnings of 2014 and 2013 were 10.94% and 11.40%, respectively.

d. Income tax assessments

The tax returns through 2011 have been assessed by the tax authorities.

27. EARNINGS PER SHARE

Unit: NT$ Per Share

			Unit: NT$ Per Share	Unit: NT$ Per Share	Unit: NT$ Per Share
Basic earnings per share Pro forma earnings per share that adjusted retrospectively to reflect the effects of changes in the number of shares resulted from bonus issue (August 16, 2015) occurred after these consolidated financial statements were approved Diluted earnings per share Pro forma earnings per share that adjusted retrospectively to reflect the effects of changes in the number of shares resulted from bonus issue (August 16, 2015) occurred after these consolidated financial statements were approved	For the Three Months Ended June 30 2015 2014 $0.62 $0.87 $0.61 $0.87 $0.62 $0.87 $0.61 $0.87		For the Six Months Ended June 30
		2015 $0.62 $0.61 $0.62 $0.61		2015 $1.33 $ 1.32 $1.32 $ 1.31	2014 $1.49 $1.49 $1.48 $1.48

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The earnings and weighted average number of common shares outstanding in the computation of earnings per share from continuing operations were as follows:

Net Profit for the Period

For the Three Months Ended June 30 2015 2014 Earnings used in the computation of basic earnings per share $ 1,430,523 $ 2,031,173 Effect of potentially dilutive ordinary shares: Bonus issue to employees or employee remuneration - - Earnings used in the computation of diluted earnings per share from continuing operations $ 1,430,523 $ 2,031,173 Weighted Average Number of Ordinary Shares Outstanding For the Three Months Ended June 30 2015 2014 Weighted average number of ordinary shares outstanding in computation of basic earnings per share $ 2,315,098 $ 2,322,854 Effect of potentially dilutive ordinary shares: Bonus issue to employees or employee remuneration 9,661 2,339 Weighted average number of ordinary shares outstanding in computation of dilutive earnings per share 2,324,759 2,325,193		For the Six Months Ended June 30	For the Six Months Ended June 30
	2015 2014 $ 3,076,271 $ 3,458,852 - - $ 3,076,271 $ 3,458,852 Unit: In Thousands of Shares For the Six Months Ended June 30
		2015 $ 2,315,098 17,084 2,332,182	2014 $ 2,321,369 13,963 2,335,332

If the Parent Company settles the bonuses or remuneration paid to employees in cash or shares, the Parent Company presumed that the entire amount of the bonus or remuneration would be settled in shares and the resulting potential shares were included in the weighted average number of shares outstanding used in the computation of diluted earnings per share, if the effect is dilutive. The dilutive effect of the potential shares is included in the computation of diluted earnings per share until the number of shares to be distributed to employees is resolved in the following year.

49 -

28. ADDITIONAL INFORMATION FOR EXPENSES

Net income included the following items:

a. Depreciation of property, plant and equipment Recognized in cost of revenue Recognized in operating expenses b. Investment properties Recognized in cost of revenue Recognized in operating expenses c. Amortization of intangible assets Recognized in cost of revenue Recognized in operating expenses d. Employee benefit expenses Post-employment benefits (Note 23) Defined contribution plans Defined benefit plans Termination benefits Other employee benefits Employee benefit expenses summarized by function Recognized in cost of revenue Recognized in operating expenses		For the Three Months Ended June 30 2015 2014 $ 1,418,320 $ 1,374,787 203,983 329,106 $ 1,622,303 $ 1,703,893 $ 7,273 $ - 801 - $ 8,074 $ - $ 11,405 $ 16,309 123,536 126,631 $ 134,941 $ 142,940 $ 171,018 $ 145,117 10,595 6,664 181,613 151,781 15,266 18,655 5,919,759 5,927,740 $ 6,116,638 $ 6,098,176 $ 3,857,231 $ 3,632,614 2,259,407 2,465,562 $ 6,116,638 $ 6,098,176		For the Six Months Ended June 30	For the Six Months Ended June 30
		2015 $ 1,418,320 203,983 $ 1,622,303 $ 7,273 801 $ 8,074 $ 11,405 123,536 $ 134,941 $ 171,018 10,595 181,613 15,266 5,919,759 $ 6,116,638 $ 3,857,231 2,259,407 $ 6,116,638		2015 $ 2,816,996 449,719 $ 3,266,715 $ 14,649 1,650 $ 16,299 $ 29,072 251,621 $ 280,693 $ 340,106 20,739 360,845 18,615 11,737,928 $ 12,117,388 $ 7,453,955 4,663,433 $ 12,117,388	2014 $ 2,749,073 681,522 $ 3,430,595 $ - - $ - $ 33,475 245,196 $ 278,671 $ 311,148 13,770 324,918 23,527 11,370,932 $ 11,719,377 $ 6,904,377 4,815,000 $ 11,719,377

50 -

Under the Company Act as amended in May 2015, the Company’s Articles of Incorporation should stipulate a fixed amount or ratio of annual profit to be distributed as employee remuneration. However, the Parent Company has not made consequential amendments to its policies for the distribution of employee remuneration. The bonus to employees and remuneration to directors were estimated at a certain percentage of net income, were as follows:

Bonus to employees Remuneration to directors	For the Three Months Ended June 30 2015 2014 $ 284,780 $ 287,412 12,153 17,272	For the Six Months Ended June 30
		2015 2014 $ 555,744 $ 489,428 26,148 29,409

Material differences between these estimates and the amounts proposed by the board of directors on or before the annual consolidated financial statements are authorized for issue are adjusted in the year the bonus and remuneration are recognized. If there is a change in the proposed amounts after the annual consolidated financial statements are authorized for issue, the differences are recorded as a change in accounting estimate.

The appropriations of bonuses to employees and remuneration to directors for 2014 and 2013, which were been approved in the shareholders’ meetings on June 24, 2015 and June 19, 2014, respectively, were as follows:

Bonus to employees Remuneration of directors	For the Year Ended December 31	For the Year Ended December 31
	2014 Cash Dividends Share Dividends $ 768,033 $ 146,292 54,924 -	2013
		Cash Dividends Share Dividends $ 997,212 $ 189,945 70,039 -

The 4,333 thousand shares for 2014 was determined by dividing the amount of share bonus approved in 2015 by the closing price of $33.76 (after considering the effect of cash and stock dividends) on the day immediately preceding the shareholders’ meeting.

The 4,085 thousand shares for 2013 was determined by dividing the amount of share bonus resolved in 2014 by the closing price of $46.50 (after considering the effect of cash and stock dividends) on the day immediately preceding the shareholders’ meeting.

There was no difference between the amounts of the bonus to employees and the remuneration to directors approved in the shareholders’ meeting on June 24, 2015 and June 19, 2014 and the amounts recognized in the Parent Company’s separate financial statements for the years ended December 31, 2014 and 2013, respectively.

Information on the bonus to employees, directors and supervisors proposed by the Company’s board of directors is available on the Market Observation Post System website of the Taiwan Stock Exchange.

51 -

29. ACQUISITION OF SUBSIDIARIES

a. Subsidiaries acquired

			Proportion of
			Voting Equity	Consideration
		Date of	Interests	Transferred
	Principal Activity	Acquisition	Acquired (%)		(Note)
LarView	Manufacture of optical	April 2014	83.33	$	600,000
Technologies	instruments, general
Corp.	Instruments, computers
	and peripherals.
Power Innovations	Development, design and	June 2014	95.25		424,174
International	manufacture of power
Inc.	control equipment and
	energy management.
				$	1,024,174

Note: Including fair value of the originally held equity of LarView Technologies Corp. at the acquisition date and fair value of non-controlling interests.

The Parent Company acquired 83.33% equity of LarView Technologies Corp. (“Larview”) not only to upgrade its capability in the automated processing of camera modules but also to expand the market for this product. Since the Parent Company’s subsidiary, Lite-On Capital Corp., already had a 16.67% equity in LarView, the Group’s equity in LarView became 100% after the acquisition.

Lite-On Technology USA, Inc., a subsidiary of the Parent Company, acquired 95.25% equity in Power Innovations International Inc. to enhance power system projects and development of uninterruptible power system.

b. Considerations transferred

Considerations transferred
		Power
	LarView	Innovations
	Technologies	International
	Corp.	Inc.
Cash	$ 500,000	$ 417,237
Fair value of the originally held equity of LarView Technologies
Corp. at the acquisition date (recorded as available-for-sale
financial assets - non-current)	100,000	-
Fair value of non-controlling interests	-	6,937
	$ 600,000	$ 424,174

52 -

c. Assets acquired and liabilities assumed at the date of acquisition

		Power
	LarView	Innovations
	Technologies	International
	Corp.	Inc.
Current assets
Cash and cash equivalents	$ 41,259	$ 87,390
Trade and other receivables	145,720	38,680
Inventories	152,159	49,644
Other	5,138	2,542
Non-current assets
Property, plant and equipment	264,361	30,280
Investments accounted for by the equity method	4,439	-
Other intangible assets	47,205	1,093
Refundable deposits	1,000	1,020
Other	14,687	-
Current liabilities
Short-term borrowings	(125,708)	(955)
Trade and other payables	(246,654)	(35,836)
Advances received	(14,068)	(13,990)
Current portion of long-term debts	-	(2,147)
Finance lease payables	-	(142)
Non-current liabilities
Long-term loans	(58,000)	(11,542)
	$ 231,538	$ 146,037

d. Goodwill arising on acquisition

LarView Technologies Corp. Power Innovations International Inc. Consideration transferred $ 600,000 $ 424,174 Less: Fair value of identifiable net assets acquired (Note) (231,538) (146,037) Goodwill arising on acquisition $ 368,462 $ 278,137	Total $ 1,024,174 (377,575) $ 646,599

Note: The fair value of identifiable net assets is a provisional amount measured at the acquisition date of Power Innovations International Inc. However, the Group reduced by 65,002 thousand of the fair value of identifiable net assets and increased the amount of goodwill recognized on the acquisition in June 2014 because of the acquisition of relevant information in the second quarter of 2015.

53 -
e. Net cash outflow on acquisition of subsidiaries

Net cash outflow on acquisition of subsidiaries
	For the Six
	Months Ended
	June 30, 2014
Consideration paid in cash	$ 917,237
Less: Cash and cash equivalents acquired	(128,649)
	$ 788,588

f. Impact of acquisitions on the results of the Group

The acquirees’ operating results on the acquisition date, which were included in the consolidated statements of comprehensive income, were as follows:

statements of comprehensive income, were as follows:
	For the Six
	Months Ended
	June 30, 2014
Revenue
LarView Technologies Corp.	$ 313,196
Power Innovations International Inc.	49,195
	$ 362,391
Profit (Loss)
LarView Technologies Corp.	$ (83,649)
Power Innovations International Inc.	11,420
	$ (72,229)

Had these business combinations been in effect at the beginning of the reporting period, the Group’s operating revenue would have been $110,263,176 thousand, and its profit would have been $4,340,852 thousand for the six months ended June 30, 2014.

30. DECONSOLIDATION OF SUBSIDIARY

On March 28, 2014, the Group lost its power to govern the financial and operating policies of Logah Technology Corp. because of the loss of power to cast the majority of votes at meetings of the Board of Directors; thus, the relevant assets, liabilities and non-controlling interests had been derecognized.

a. Consideration received from the derecognition

The Company did not receive any consideration in the deconsolidation of Logah Technology Corp.

54 -

b. Analysis of asset and liabilities on the date control was lost

March 28, 2014

Current assets Cash and cash equivalents Trade receivables Inventories Others Non-current assets Property, plant and equipment, net Others Current liabilities Borrowings Payables Others Non-current liabilities Deferred tax liabilities Others Net assets deconsolidated	$ 902,385 27,350 1,575 56,537 363,030 17,546 (91,260) (19,764) (6,281) (12,793) (6) $ 1,238,319 (Concluded)

c. Gain on deconsolidation of subsidiary

	For the Six	For the Six
	Months Ended
	June 30, 2014
Fair value of interest retained	$	490,624
Add: Accumulated exchange differences reclassified to profit or loss after
deconsolidation of subsidiary		13,549
Deduct: Carrying amount of interest retained
Net assets deconsolidated		1,238,319
Non-controlling interests		(747,537)
		490,782
Deduct: Goodwill of deconsolidated subsidiary		5,043
Gain on deconsolidation (recorded as nonoperating income and expense - other
income)	$	8,348

d. Net cash outflow on deconsolidation of subsidiary

The balance of cash and cash equivalents deconsolidated

For the Six Months Ended June 30, 2014 $ 902,385

55 -

31. EQUITY TRANSACTIONS WITH NON-CONTROLLING INTERESTS

In April 2014, the Parent Company acquired an additional 17.74% equity interest in Lite-On Automotive Corp., and increased its continuing interest from 82.26 % to 100%. In January to June 2014, the Parent Company acquired an additional 0.87% equity interest in Lite-On IT Corporation, and increased its continuing interest from 99.13 % to 100%.

The above transactions were accounted for as equity transactions, since the Group did not cease to have control over these subsidiaries.

Cash consideration paid The proportionate share of the carrying amount of the net assets of the subsidiary transferred from non-controlling interests Differences arising from equity transaction	For the Six Months Ended June 30, 2014
	Lite-On Automotive Corporation Lite-On IT Corporation $ 808,800 $ 204,368 (297,970) (171,716) $ 510,830 $ 32,652

Differences arising from equity transaction $ 510,830	$ 32,652
	For the Six
	Months Ended
	June 30, 2014
	Lite-On IT
	Corporation
Line items adjusted for equity transaction
Capital surplus - difference between consideration and carrying amounts adjusted
arising from changes in percentage of ownership in subsidiaries - actual acquisition or
disposal	$ -
Retained earnings	(543,482)
	$ (543,482)

32. CAPITAL MANAGEMENT

The Group manages its capital to ensure that entities in the Group will be able to continue as going concerns while maximizing the return to shareholders through the optimization of the debt and equity balance.

The Group’s capital management system aims to ensure that the necessary financial resources and operating plan are enough to meet the next 12 months’ requirements for working capital, capital expenditures, research and development expenses, debt repayment, dividend expenses and other need.

56 -

33. FINANCIAL INSTRUMENTS

a. Fair value of financial instruments that are not measured at fair value

For certain financial instruments-including notes receivable, trade receivables - related parties, other receivables - related parties, debt investments with no active market, short-term borrowings, notes payable, trade payables - related parties, other payables - related parties, and finance lease payables-the Group’s management considers the carrying amounts of these financial instruments recognized in the financial statements as approximating their fair values. For long-term loans (including their current portion) with floating rates, the carrying amounts of long-term loans are used as basis to estimate their fair value.

b. Fair value of financial instruments that are measured at fair value on a recurring basis

The following table provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the degree to which the fair value is observable:

Level 1 fair value measurements are those derived from quoted prices in active markets for identical assets or liabilities;
Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and
Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs).
1) Fair value hierarchy

June 30, 2015

June 30, 2015
Financial assets at FVTPL Derivative financial assets Financial liabilities at FVTPL Derivative financial liabilities Available-for-sale financial assets Securities listed in ROC - equity securities Securities listed in other countries - equity securities Unlisted securities - ROC - equity securities Unlisted securities - other countries - equity securities Mutual funds Emerging market stocks	Level 1 $ - $ - $ 452,624 11,503 - - - - $ 464,127	Level 2 $ 15,701 $ 8,847 $ - - - - 73,146 178,716 $ 251,862	Level 3 $ - $ - $ - - 144,617 205,758 - - $ 350,375	Total $ 15,701
				$ 8,847
				$ 452,624 11,503 144,617 205,758 73,146 178,716
				$ 1,066,364

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December 31, 2014

December 31, 2014
		Level 1		Level 2		Level	3		Total
Financial assets at FVTPL
Derivative financial assets	$	-	$	13,111	$		-	$	13,111
Financial liabilities at FVTPL
Derivative financial liabilities	$	-	$	38,408	$		-	$	38,408
Available-for-sale financial assets
Securities listed in ROC - equity securities	$	626,191	$	-	$		-	$	626,191
Securities listed in other countries - equity
securities		11,486		-			-		11,486
Unlisted securities - ROC - equity securities		-		-		144,617			144,617
Unlisted securities - other countries - equity
securities		-		-		221,811			221,811
Mutual funds		-		143,434			-		143,434
Emerging market stocks		-		178,716			-		178,716
	$	637,677	$	322,150	$	366,428		$	1,326,255
June 30, 2014
		Level 1		Level 2		Level	3		Total
Financial assets at FVTPL
Derivative financial assets	$	-	$	53,825	$		-	$	53,825
Financial liabilities at FVTPL
Derivative financial liabilities	$	-	$	21,409	$		-	$	21,409
Available-for-sale financial assets
Securities listed in ROC - equity securities	$	1,378,291	$	-	$		-	$	1,378,291
Securities listed in other countries - equity
securities		8,346		-			-		8,346
Unlisted securities - ROC - equity securities		-		-		189,160			189,160
Unlisted securities - other countries - equity
securities		-		-		342,733			342,733
Mutual funds		-		133,388			-		133,388
Emerging market stocks		-		178,716			-		178,716
	$	1,386,637	$	312,104	$	531,893		$	2,230,634
There were no transfers between Levels 1 and 2		in the current		and prior periods.
Reconciliation of Level 3 fair value measurements of financial instruments
							Investments on
								Equity
							Instruments
							Unlisted Quotes
June 30, 2015
Balance at January 1, 2015								$ 366,428
Total gains or losses
In profit or loss								(45,071)
In other comprehensive income									(4,609)
Additions									33,627
Balance at June 30, 2015								$ 350,375
								(Continued)

2) Reconciliation of Level 3 fair value measurements of financial instruments
58 -

June 30, 2014 Balance at January 1, 2014 Total gains or losses In other comprehensive income Additions Disposals Transfers out of Level 3 Balance at June 30, 2014	Investments on Equity Instruments
	Unlisted Quotes $ 613,534 (2,778) 21,174 (37) (100,000) $ 531,893

3) Valuation techniques and inputs applied for the purpose of measuring Level 2 fair value measurement

Financial Instruments
Financial assets at FVTPL -
forward exchange contracts
and currency swap contracts
Mutual funds
Emerging market shares

Valuation Techniques and Inputs

Estimation of future cash flows using observable forward
exchange rates at the end of the reporting period and contract
forward rates, discounted at a rate that reflects the credit risk
of various counterparties.
Using the observable similar market average price or the price of
the same kind of tools provided by the mutual fund
management company.
Using the recent emerging market share price of similar
emerging market shares of investee companies and
considering the adjustment of all the information on the
performance and operation of the emerging company
available from trading date to measuring date.

4) Valuation techniques and inputs applied for the purpose of measuring Level 3 fair value measurement

The fair values of unlisted equity securities - ROC and other countries were determined using the income approach. In this approach, the discounted cash flow method was used to capture the present value of the expected economic benefits from these investments. According to the discounted cash flow analysis and observable financial market average prices or with the same kind of tool to be estimated, the use of the discount rate and the parameters can refer to Reuters news agency or Bloomberg agency or other financial institutions with essentially the same conditions and characteristics of the interest rate swap offer financial products whose features including the remaining contract terms of fixed interest rates, the payment of principal, payment of currency, and etc. All the informations can be obtained by the Group.

59 -

c. Categories of financial instruments

Categories of financial instruments
			December 31,
	June 30, 2015			2014	June 30, 2014
Financial assets
Fair value through profit or loss (FVTPL)
Derivative instruments	$	15,701	$	13,111	$	53,825
Loans and receivables (1)		103,669,947		119,503,863		106,354,414
Available-for-sale financial assets		1,066,364		1,326,255		2,230,634
Financial liabilities
Fair value through profit or loss (FVTPL)
Derivative instruments		8,847		38,408		21,409
Derivative instruments in designated hedge
accounting relationships		3,074		11,989		26,558
Amortized cost
Short-term borrowings		16,285,429		22,911,114		17,988,845
Long-term loans (included current portion
of long-term borrowings)		21,004,109		21,923,149		22,585,421
Payables (2)		75,714,915		82,697,461		81,590,177

1) The balances included loans and receivables measured at amortized cost, which comprise cash and cash equivalents, debt investments with no active market, notes receivable, trade receivables, trade receivables - inter, other receivables and other receivables - inter.
2) The balances included financial liabilities measured at amortized cost, which comprise notes payable, trade payables, trade payables - inter, other payables and other payables - inter.
d. Financial risk management objectives and policies

The Group’s major financial instruments include equity investments, trade receivable, trade payables, borrowings. The Group’s Corporate Treasury function provides services to the business, coordinates access to domestic and international financial markets, monitors and manages the financial risks relating to the operations of the Group through internal risk reports which analyze exposures by degree and magnitude of risks. These risks include market risk (including currency risk, interest rate risk and other price risk), credit risk and liquidity risk.

The Group sought to minimize the effects of these risks by using derivative financial instruments to hedge risk exposures. The use of financial derivatives was governed by the Group’s policies approved by the board of directors, which provided written principles on foreign exchange risk, interest rate risk, credit risk, the use of financial derivatives and non-derivative financial instruments, and the investment of excess liquidity. Compliance with policies and exposure limits was reviewed by the internal auditors on a continuous basis. The Group did not enter into or trade financial instruments, including derivative financial instruments, for speculative purposes.

1) Market risk

The Group’s activities exposed it primarily to the financial risks of changes in foreign currency exchange rates (see (a) below) and interest rates (see (b) below). The Group entered into a variety of derivative financial instruments to manage its exposure to foreign currency risk and interest rate risk, including:

Forward foreign exchange contracts to hedge the exchange rate risk arising on the export; � Interest rate swaps to mitigate the risk of rising interest rates.
60 -

There had been no change to the Group’s exposure to market risks or the manner in which these risks were managed and measured.

a) Foreign currency risk

Several subsidiaries of the Parent Company had foreign currency sales and purchases, which exposed the Group to foreign currency risk. Exchange rate exposures were managed within approved policy parameters utilizing forward foreign exchange contracts.

The carrying amounts of the Group’s foreign currency denominated monetary assets and monetary liabilities at the end of the reporting period (Refer to Note 37).

The Group required all its group entities to use forward exchange contracts to eliminate currency exposure. It is the Group’s policy to negotiate the terms of the hedge derivatives to match the terms of the hedged item to maximize hedge effectiveness.

Sensitivity analysis

The Group was mainly affected by the U.S. dollar.

The following table details the Group’s sensitivity to a 5% increase and decrease in New Taiwan dollars (the functional currency) against the relevant foreign currencies. The sensitivity analysis included only outstanding foreign currency denominated monetary items. A positive number below indicates an increase in pre-tax profit and other equity associated with New Taiwan dollars strengthen 5% against the relevant currency. For a 5% weakening of New Taiwan dollars against the relevant currency, there would be an equal and opposite impact on pre-tax profit and other equity and the balances below would be negative.

Profit or loss		Currency USD Impact	Currency USD Impact
		For the Six Months Ended June 30
		2015 $ (996,033)	2014 $ (578,044)

b) Interest rate risk

The Group was exposed to interest rate risk because entities in the Group borrowed funds at both fixed and floating interest rates. The risk is managed by the Group by maintaining an appropriate mix of fixed and floating rate borrowings, and using interest rate swap contracts and forward interest rate contracts. Hedging activities are evaluated regularly to align with interest rate views and defined risk appetite, ensuring the most cost - effective hedging strategies are applied.

The carrying amount of the Group’s financial assets and financial liabilities with exposure to interest rates at the end of the reporting period were as follows:

			December 31,	December 31,
	June 30, 2015			2014	June 30, 2014
Fair value interest rate risk
Financial assets (i)	$	25,004,334	$	29,221,581	$	22,448,193
Financial liabilities (ii)		11,886,263		21,140,609		19,430,184
Cash flow interest rate risk
Financial assets (iii)		30,982,374		35,292,046		31,805,751
Financial liabilities (iv)		25,544,500		23,880,607		21,357,420

61 -
i. The balances included time deposit and debt investments with no active market.
ii. The balances included financial liabilities exposed to fair value risk from interest rate fluctuation.
iii. The balances included demand deposits.
iv. The balances included financial liabilities exposed to cash flow risk from interest rate fluctuation.

The Parent Company aims to keep borrowings at variable rates. In order to achieve this result, the Parent Company entered into interest rate swaps to hedge its exposures to changes in fair values of the borrowings. The critical terms of these interest rate swaps are similar to those of hedged borrowings. These interest rate swaps were designated as effective hedging instruments and hedge accounting is used.

The Parent Company was also exposed to cash flow interest rate risk in relation to variable-rate bank borrowings and pay-fixed/receive-floating interest rate swaps. The Parent Company’s cash flow interest rate risk was mainly concentrated in the fluctuation of the average rate for 90-day notes in Taiwan’s secondary market arising from the Group’s New Taiwan dollars denominated borrowings.

Sensitivity analysis

The sensitivity analyses below were determined based on the Group’s exposure to interest rates for both derivatives and non-derivative instruments at the end of the reporting period. For floating rate liabilities, the analysis was prepared assuming the amount of the liability outstanding at the end of the reporting period was outstanding for the whole reporting period.

If interest rates had been 25 basis points higher and all other variables were held constant, the Group’s pre-tax profit for the six months ended June 30, 2015 and 2014 would increase by $6,797 thousand and decrease $13,060 thousand.

c) Other price risk

The Group was exposed to equity price risk through its investments in listed equity securities. Equity investments are held for strategic rather than trading purposes. The Group does not actively trade these investments.

Sensitivity analysis

The sensitivity analyses below were determined based on the exposure to equity price risks at the end of the reporting period.

If equity prices had been 10% higher, the pre-tax other comprehensive income for the six months ended June 30, 2015 and 2014 would increase by $46,413 thousand and $138,664 thousand as a result of the changes in fair value of available-for-sale financial assets.

2) Credit risk

Credit risk refers to the risk that counterparty will default on its contractual obligations resulting in financial loss to the Group.

62 -

The Group is exposed to credit risk from trade receivables, deposits, and other financial instruments. Credit risk on business-related exposures is managed separately from that on financial-related exposures.

a) Business related credit risk

To maintain the quality of receivables, the Group has established operating procedures to manage credit risk.

For individual customers, risk factors considered include the customer’s financial position, credit rating agency rating, the Group’s internal credit rating, and transaction history as well as current economic conditions that may affect the customer’s ability to pay. The Group also has the right to use some credit protection enhancement tools, such as requiring advance payments, to reduce the credit risks involving certain customers.

b) Financial related credit risk

Bank deposits and other financial instruments are credit risk sources required by the Group’s Department of Finance Department to be measured and monitored. However, since the Group’s counter-parties are all reputable financial institutions and government agencies, there is no significant financial credit risk.

3) Liquidity risk

The objective of liquidity risk management, the department is required to maintain operating cash and cash equivalents, in order to ensure that the Group has sufficient financial flexibility.

The table below summarizes the maturity profile of the Group’s non-derivative financial liabilities based on contractual undiscounted payments.

June 30, 2015

June 30, 2015
Weighted Average Effective Interest Rate (%) Non-derivative financial liabilities Non-interest bearing - Finance lease liabilities 2.36%-7.11% Variable interest rate liabilities 0.4%-1.6656% Fixed interest rate liabilities 1.0%-4.4% December 31, 2014 Weighted Average Effective Interest Rate (%) Non-derivative financial liabilities Non-interest bearing - Finance lease liabilities 2.36%-7.11% Variable interest rate liabilities 0.4%-1.6786% Fixed interest rate liabilities 0.82%-4.4%	On Demand or Less than 1 Year $ 75,714,915 87,831 10,037,852 11,676,507 $ 97,517,105 On Demand or Less than 1 Year $ 82,697,461 85,232 10,415,998 20,854,105 $ 114,052,796	1-3 Years $ 79,546 53,394 15,494,048 63,156 $ 15,690,144 1-3 Years $ 79,976 101,721 7,691,404 79,907 $ 7,953,008	Over 3 Years to 5 Years $ - - - 4,469 $ 4,469 Over 3 Years to 5 Years $ - - 5,760,000 19,644 $ 5,779,644	5+ Years $ 982 - 12,600 906
				$ 14,488
				5+ Years $ 895 - 13,205 -
				$ 14,100

63 -

June 30, 2014

Weighted Average Effective Interest Rate (%) Non-derivative financial liabilities Non-interest bearing - Finance lease liabilities 2.36%-7.11% Variable interest rate liabilities 1.02%-2% Fixed interest rate liabilities 0.8%-3.6%	On Demand or Less than 1 Year $ 81,590,177 76,417 9,113,171 17,894,335 $ 108,674,100	1-3 Years $ 73,348 136,921 10,804,249 1,279,490 $ 12,294,008	Over 3 Years to 5 Years $ - - 1,440,000 43,021 $ 1,483,021	5+ Years $ 848 - - -
				$ 848

The table below summarizes the maturity profile of the Group’s derivative financial instruments based on contractual undiscounted payments.

June 30, 2015

Forward exchange contracts Inflows Outflows December 31, 2014 Forward exchange contracts Inflows Outflows Currency swap contracts Inflows Outflows June 30, 2014 Forward exchange contracts Inflows Outflows Currency swap contracts Inflows Outflows	On Demand or Less than 1 Year $ 4,774,112 (4,760,460) $ 13,652 On Demand or Less than 1 Year $ 8,508,990 (8,500,136) 8,854 671,640 (666,900) 4,740 $ 13,594 On Demand or Less than 1 Year $ 8,662,891 (8,652,443) 10,448 2,071,069 (2,042,997) 28,072 $ 38,520	1-3 Years $ - - $ - 1-3 Years $ - - - - - - $ - 1-3 Years $ - - - - - - $ -	Over 3 Years to 5 Years $ - - $ - Over 3 Years to 5 Years $ - - - - - - $ - Over 3 Years to 5 Years $ - - - - - - $ -	5+ Years $ - -
				$ -
				5+ Years $ - -
				-
				- -
				-
				$ -
				5+ Years $ - -
				-
				- -
				-
				$ -

64 -

34. TRANSACTIONS WITH RELATED PARTIES

Balances and transactions between the Parent Company and its subsidiaries, which were related parties of the Parent Company, had been eliminated on consolidation and are not disclosed in this note. Besides as disclosed elsewhere in the other notes, details of transactions between the Group and other related parties are disclosed below.

a. Sales of goods

Sales of goods
Related parties categories Associates Other related parties	For the Three Months Ended June 30 2015 2014 $ 67,744 $ 68,414 255 876 $ 67,999 $ 69,290			For the Six Months Ended June 30
		2015 $ 67,744 255 $ 67,999		2015 $ 83,591 687 $ 84,278	2014 $ 114,600 1,769 $ 116,369

The Group’s selling prices for Lite-On Semiconductor Corp. for the Group were at cost plus a negotiated profit. Except for this sales arrangement with Lite-On Semiconductor Corp., the sales terms between the Group and its related parties were normal.

Operating lease contracts with related parties were based on market prices and made under normal terms.

b. Purchases of goods

Purchases of goods
Related parties categories Associates Other related parties		For the Three Months Ended June 30 2015 2014 $ 1,451,474 $ 1,272,904 174,965 151,969 $ 1,626,439 $ 1,424,873		For the Six Months Ended June 30
		2015 $ 1,451,474 174,965 $ 1,626,439		2015 $ 2,493,918 343,039 $ 2,836,957	2014 $ 2,059,919 265,175 $ 2,325,094

The cost of the Group’s purchases from Lite-On Semiconductor Corp. for the six months ended June 30, 2015 and 2014 was based on cost plus negotiated profit. Except for these purchases, the purchase terms between the Group and its related parties were normal.

c. Receivables from related parties

Receivables from related parties
			December 31,
	June	30, 2015		2014	June 30, 2014
Related parties categories
Accounts receivable
Associates	$	66,015	$	72,417	$ 103,012
Other related parties		97		652	531
	$	66,112	$	73,069	$ 103,543
					(Continued)

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			December 31,	December 31,
	June	30, 2015		2014	June 30, 2014
Other receivable
Associates	$	78,431	$	2,850	$	38,989
Other related parties		84		203		40
	$	78,515	$	3,053	$	39,029
						(Concluded)

The outstanding trade receivables from related parties are unsecured. For the six months ended June 30, 2015 and 2014, no impairment loss was recognized for trade receivables from related parties.

d. Payables to related parties

Payables to related parties
				December 31,
	June		30, 2015		2014	June		30, 2014
Related parties categories
Accounts payable
Associates	$	715,845		$	677,197	$	289,437
Other related parties		221,972			276,469		190,896
	$	937,817		$	953,666	$	480,333
Other payable
Associates	$		120	$	738	$		1,299
Other related parties			9,071		6,003			6,792
	$		9,191	$	6,741	$		8,091

The outstanding trade payables from related parties are unsecured.

e. Operating expense

Related parties categories Other related parties Other revenues Related parties categories Associates Other related parties	For the Three Months Ended June 30 2015 2014 $ 17,312 $ 22,261 For the Three Months Ended June 30 2015 2014 $ 1,372 $ 859 539 381 $ 1,911 $ 1,240	For the Three Months Ended June 30 2015 2014 $ 17,312 $ 22,261 For the Three Months Ended June 30 2015 2014 $ 1,372 $ 859 539 381 $ 1,911 $ 1,240		For the Six Months Ended June 30	For the Six Months Ended June 30
				2015 2014 $ 27,137 $ 23,539 For the Six Months Ended June 30
		2015 $ 1,372 539 $ 1,911		2015 $ 2,321 985 $ 3,306	2014 $ 1,750 760 $ 2,510

f. Other revenues

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g. Compensation of key management personnel

Short-term employee benefits Post-employment benefits Termination benefits	For the Three Months Ended June 30 2015 2014 $ 52,584 $ 53,612 6,342 5,039 17 13,825 $ 58,943 $ 72,476	For the Three Months Ended June 30 2015 2014 $ 52,584 $ 53,612 6,342 5,039 17 13,825 $ 58,943 $ 72,476		For the Six Months Ended June 30	For the Six Months Ended June 30
		2015 $ 52,584 6,342 17 $ 58,943		2015 $ 151,641 12,176 34 $ 163,851	2014 $ 177,244 9,593 13,891 $ 200,728

The remuneration of directors and key executives was determined by the remuneration committee having regard to the performance of individuals and market trends.

35. ASSETS PLEDGED AS COLLATERAL OR FOR SECURITY

			December 31,	December 31,
		June 30, 2015		2014	June	30, 2014
Pledge-time	deposits	$ 245,670	$	78,688	$	92,561

Above assets included the guarantee deposits that had been provided for (a) a government projects (b) the customs agency for shipment clearance in advance of duty payments (c) the tax refund guarantee.

36. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED COMMITMENTS

a. The European Commission issued a Statement of Objection to some CD-ROM factories in line with antitrust investigations in the third quarter of 2012. The Parent Company has assigned lawyers to deal with the lawsuit. As of June 30, 2015, the investigation was still in progress. The Parent Company believed that this case would not have a significant impact on its business and financial operations.
b. CMP Consulting Service, Inc., KI, Inc., Aaron Wagner, The Stereo Shop, David Carney, Jr., Tina Corse, Cynthia R. Rall, Richard R. Rall, Aaron Deshaw and Don Cheung filed an antitrust group lawsuit against the Parent Company and its subsidiaries - Philips & Lite-On Digital Solutions Corporation, Philips & Lite-On Digital Solutions USA, Inc. and other companies with related businesses - with a court in California, from October 2009 to September 2010. The Parent Company assigned lawyers as its representative in these lawsuits. In October 2014, the U.S. District Court for the Northern District of California rejected the antitrust group lawsuit, but prosecutors appealed to the United States Court of Appeals for the Ninth Circuit against the rejection of the group litigation. In January 2015, the United States Court of Appeals for the Ninth Circuit dismissed the lawsuit. But in the same month, the judge of the U.S. District Court for the Northern District of California allowed the plaintiff to appeal against the antitrust group lawsuit again within a reduced litigation scope. Litigation process and settlement agreement is still ongoing. The Parent Company already accrued a reasonable amount in case of a loss on this lawsuit and will continue to recognize the losses quarterly on the basis of a reasonable estimation of the lawsuit until the settlement of this lawsuit.
c. In the second quarter of 2013, the Attorney General of the State of Florida filed antitrust lawsuits against the Parent Company and its subsidiaries - Philips & Lite-On Digital Solutions Corporation and Philips & Lite-On Digital Solutions USA, Inc. - as well as other companies with related businesses with the U.S. District Court for the Northern District of California (USDC-NDC). The Parent Company assigned lawyers as its representative in these lawsuits. In the second quarter of 2014, the USDC-NDC allowed the plaintiff to proceed with the lawsuits but dismissed certain parts of these lawsuits. Although the outcome of the proceedings had not been determined, the Parent Company
67 -

already accrued a reasonable amount in case of a loss on this lawsuit and will continue to recognize the losses quarterly at this reasonably estimated amount until the settlement of this lawsuit.

d. In the second quarter of 2013, Dell Inc. and Dell Products L.P. filed a complaint with the United States District Court for Western District of Texas; In the fourth quarter of 2013, Acer Inc., Acer America Corporation, Gateway Inc. and Gateway U.S. Retail, Inc. filed a complaint with the United States District Court for the Northern District of California; In the fourth quarter of 2013, Ingram Micro Inc., and Synnex Corporation filed a complaint with the United States District Court for the Central District of California. All these complaints constituted an antitrust group lawsuit against the Parent Company and other companies with related businesses. The Parent Company assigned lawyers as its representative in these lawsuits. Although the outcome of the proceedings had not been determined, the Parent Company already accrued a reasonable amount in case of a loss on this lawsuit and will continue to recognize losses quarterly at this reasonably estimated amount until the settlement of this lawsuit.
e. From the second quarter of 2010 to the second quarter of 2014, petitioner Carlos Fogelman filed a motion for authorization to institute class action antitrust proceedings with the Superior Court of Quebec in the district of Montreal. The Fanshawe College of Applied Arts and Technology filed a statement of claim in Ontario court. Neil Godfrey filed a statement of claim with the Superior Court of British Columbia. Donald Woligroski filed a statement of claim in Manitoba court. Cindy Retallick filed a statement of claim in Saskatchewan court. All plaintiffs filed the antitrust group lawsuit against the Company and its subsidiaries - Philips & Lite-On Digital Solutions Corporation, Philips & Lite-On Digital Solutions USA, Inc. and other companies with related businesses. The Parent Company assigned lawyers as its representative in these lawsuits. Although the outcome of the proceedings had not been determined, the Parent Company accrued a reasonable amount in case of a loss on this lawsuit and will continue to recognize the losses quarterly at this reasonably estimated amount until the settlement of this lawsuit.

37. SIGNIFICANT ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES

The following information was aggregated by the foreign currencies other than functional currencies of the group entities and the exchange rates between foreign currencies and respective functional currencies were disclosed. The significant assets and liabilities denominated in foreign currencies were as follows:

Financial assets Monetary items USD THB JPY HKD EUR Non-monetary items Investments accounted for using equity method USD Financial instruments at fair value through profit or loss USD JPY EUR	June 30, 2015 Foreign Currencies Exchange Rate $ 1,319,773 30.8100 715,192 0.9126 148,909 0.2520 136,805 3.9745 21,977 34.3994 816 30.8100 510 30.8100 - 0.2520 - 34.3994	December 31, 2014 Foreign Currencies Exchange Rate $ 1,534,223 31.6000 742,958 0.9593 186,534 0.2641 157,663 4.0748 22,028 38.4003 316 31.6000 392 31.6000 - 0.2641 19 38.4003	June 30, 2014
			Foreign Currencies Exchange Rate $ 1,381,847 29.8150 711,979 0.9199 34,453 0.2942 475,692 3.8469 454,664 40.7005 128 29.8150 1,551 29.8150 3,137 0.2942 164 40.7005 (Continued)

68 -

Financial liabilities Monetary items USD JPY THB EUR HKD Non-monetary items Investments accounted for using equity method USD Financial instruments at fair value through profit or loss USD EUR	June 30, 2015 Foreign Currencies Exchange Rate $ 1,966,338 30.8100 226,418 0.2520 273,900 0.9126 12,956 34.3994 10,546 3.9745 - 30.8100 239 30.8100 43 34.3994	December 31, 2014 Foreign Currencies Exchange Rate $ 1,887,114 31.6000 369,653 0.2641 245,358 0.9593 15,477 38.4003 7,470 4.0748 - 31.6000 1,215 31.6000 - 38.4003	June 30, 2014
			Foreign Currencies Exchange Rate $ 1,769,601 29.8150 119,651 0.2942 242,502 0.9199 23,690 40.7005 9,479 3.8469 642 29.8150 658 29.8150 44 40.7005 (Concluded)

For the three months ended June 30, 2015 and 2014 net foreign exchange gains (losses) was $34,845 thousand and $(36,743) thousand and the six months ended June 30, 2015 and 2014 net foreign exchange gains (losses) was $(16,949) thousand and $1,273 thousand. It is impractical to disclose net foreign exchange gains or losses by each significant foreign currency due to the variety of the foreign currency transactions of the group entities.

38. SEPARATELY DISCLOSED ITEMS

a. Information on significant transactions and information on investees:
1) Financing provided: Please see Table 1 attached
2) Endorsement/guarantee provided: Please see Table 2 attached
3) Marketable securities held (excluding investment in subsidiaries, associates and jointly controlled entities): Please see Table 3 attached
4) Marketable securities acquired and disposed of at costs or prices of at least NT$300 million or 20% of the paid-in capital: Please see Table 4 attached
5) Acquisition of individual real estate properties at costs of at least NT $300 million or 20% of the paid-in capital: None
6) Disposal of individual real estate properties at prices of at least NT$300 million or 20% of the paid-in capital: None
7) Total purchases from or sales to related parties of at amounting to at least NT$100 million or 20% of the paid-in capital: Please see Table 5 attached
8) Receivables from related parties amounting to at least NT$100 million or 20% of the paid-in capital: Please see Table 6 attached
69 -
9) Trading in derivative instruments: Notes 7, 9 and 33 to the financial statements
10) Names, locations, and related information of investees over which the Company exercises significant influence: Please see Table 7 attached
b. Information on investments in mainland China:
1) Information on any investee company in mainland China, showing the name, principal business activities, paid-in capital, method of investment, inward and outward remittance of funds, ownership percentage, net income of investees, investment income or loss, carrying amount of the investment at the end of the period, repatriations of investment income, and limit on the amount of investment in the mainland China area. Please see Table 8 attached
2) Any of the following significant transactions with investee companies in mainland China, either directly or indirectly through a third party, and their prices, payment terms, and unrealized gains or losses: Please see Table 9 attached
c. Intercompany relationships and significant intercompany transactions: Please see Table 9 attached

39. SEGMENT INFORMATION

a. General information

The Group identified the reportable segments based on the managerial reporting information, and the segments by the types of products which included Optoelectronics, Information Technologies, Storage, and Mobile Mechanics and others. The types of products are described as follows:

1) Optoelectronics: LED Components and Lighting Products, Camera Modules and Automotive Electronics.
2) Information technologies: Products used in Server, Networking Devices, NB, Tablets, DT and Multifunction Peripheral.
3) Storage: Optical Disk Drives and Solid State Drives.
4) The Group also had Mobile Mechanics and Others operating segments that did not exceed the quantitative threshold. These segments mainly engage in manufacturing and selling of Mechanical Products for Mobile Devices and others.
b. Measurement of segment information

The Group uses the income before income tax from operations as the measurement for segment profit and the basis of performance assessment. There was no material differences between the accounting policies of the operating segment and the accounting policies described in Note 4.

c. Segment information

The segment information provided to the chief operating decision-maker for the reportable segments is as follows:

as follows:
Sales from external customers Sales among segments Operating profit (loss)	For the Six Months Ended June 30, 2015
	Optoelectronics IT Storage Mobile Mechanics and Others Elimination Total $ 25,891,853 $ 49,253,435 $ 15,953,767 $ 12,087,836 $ - $ 103,186,891 772,244 928,631 2,633 200,101 (1,903,609 ) - 684,032 2,852,196 889,268 (691,549 ) - 3,733,947

70 -

Sales from external customers Sales among segments Operating profit (loss)	For the Six Months Ended June 30, 2014
	Optoelectronics IT Storage Mobile Mechanics and Others Elimination Total $ 30,629,474 $ 47,574,084 $ 18,914,679 $ 12,858,044 $ - $ 109,976,281 656,774 1,125,556 - 391,022 (2,173,352 ) - 1,756,103 3,114,003 1,179,976 (1,741,468 ) - 4,308,614

d. Reconciliation information for segment profit (loss)
1) The revenue from external parties reported to the chief operating decision-maker is used the same accounting policies in consistent with in the statement of comprehensive income.
2) A reconciliation of reportable segments profit (loss) and income before income tax is provided as follows:

follows:
Reportable segments’ profit Unclassified loss Nonoperating income and expenses Profit before income tax		For the Six Months Ended June 30
		2015 $ 3,733,947 (429,310) 708,190 $ 4,012,827	2014 $ 4,308,614 (544,233) 634,025 $ 4,398,406

71 -

TABLE 1

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

FINANCING PROVIDED FOR THE SIX MONTHS ENDED JUNE 30, 2015

(Amounts in Thousands of New Taiwan Dollars)

No.	Financing Company	Counter-party	Financial Statement Account	Related Party	Maximum Balance for the Period	Ending Balance	Amount Actually Drawn	Interest Rate	Nature for Financing (Note 1)	Transaction Amount	Reasons for Financing	Allowance for Bad Debt	Collateral		Financing Limits for Each Borrowing Company (Note 2)	Financing Company’s Total Financing Amount Limits (Note 2)
													Item	Value
1	China Bridge (China) Co., Ltd.	Lite-On Opto Technology (Changzhou) Co., Ltd.	Receivables from related parties	Yes	$ 251,600	$ 246,480	$ 246,480	1.0465%	b	$ -	Operating capital	$ -	None	$ -	$ 1,430,391	$ 1,430,391
2	Lite-On Opto Technology (Changzhou) Co., Ltd.	Lite-on Green Technologies (Nanjing) Corporation Changzhou Leotek New Energy Trade Limited	Receivables from related parties Receivables from related parties	Yes Yes	45,463 202,056	44,807 199,140	44,807 199,140	4.2% 4.2%	b b	- -	Operating capital Operating capital	- -	None None	- -	2,932,198 2,932,198	2,932,198 2,932,198
3	Lite-On Technology (Changzhou) Co., Ltd.	Lite-On Technology (Shanghai) Ltd. Zhuhai Lite-On Mobile Technology Co., Ltd.	Receivables from related parties Receivables from related parties	Yes Yes	606,168 1,262,850	205,861 1,244,625	205,861 1,244,625	4.2% 4.2%	b b	- -	Equipment purchase Operating capital	- -	None None	- -	4,684,814 4,684,814	4,684,814 4,684,814
4	Lite-On Electronics (Tianjinn) Co., Ltd.	Lite-On Medical Device (Changzhou) Ltd. Lite-On Technology (Shanghai) Ltd.	Receivables from related parties Receivables from related parties	Yes Yes	45,463 555,654	21,632 -	21,632 -	4.2% 4.2%	b b	- -	Operating capital Equipment purchase	- -	None None	- -	2,733,017 2,733,017	2,733,017 2,733,017
5	Lite-On Power Technology (Chang Zhou) Co., Ltd.	Lite-On Technology (Shanghai) Ltd.	Receivables from related parties	Yes	706,258	-	-	4.2%	b	-	Equipment purchase	-	None	-	770,086	770,086
6	Lite-On Network Communication (Dongguan) Limited (formerly: Dong Guan G-Com Computer Ltd.)	Silitek Elec. (Dongguan) Co., Ltd.	Receivables from related parties	Yes	201,788	-	-	4.2%	b	-	Operating capital	-	None	-	967,961	967,961
7	Dongguan Lite-On Computer Co., Ltd.	Yantai Lite-On Mobile Electronic Components Co., Ltd.	Receivables from related parties	Yes	50,514	49,785	49,785	4.2%	b	-	Operating capital	-	None	-	52,681	52,681
8	DongGuan G-Pro Computer Co., Ltd.	Silitek Elec. (Dongguan) Co., Ltd.	Receivables from related parties	Yes	252,570	248,925	248,925	3.92%	b	-	Operating capital	-	None	-	664,988	664,988
9	Dong Guan G-Tech Computers Co., Ltd.	Lite-On Electronics (Dongguan) Co., Ltd.	Receivables from related parties	Yes	101,028	99,570	99,570	3.92%	b	-	Operating capital	-	None	-	786,954	786,954
10	Huizhou Li Shin Electronic Co., Ltd.	Lite-On Technology (Xianging) Co., Ltd.	Receivables from related parties	Yes	50,514	49,785	49,785	4.2%	b	-	Operating capital	-	None	-	552,805	552,805
11	Guangzhou Lite-On Mobile Engineering Plastics Co., Ltd.	Zhuhai Lite-On Mobile Technology Co., Ltd.	Receivables from related parties	Yes	1,262,850	1,244,625	1,244,625	4.2%	b	-	Operating capital	-	None	-	4,644,046	4,644,046
12	Guangzhou Lite-On Mobile Electronic Components Co., Ltd.	Lite-On Young Fast (Huizhou) Co., Ltd. Beijing Lite-On Mobile Electronic and Telecommunication Components Co., Ltd.	Receivables from related parties Receivables from related parties	Yes Yes	126,118 858,738	- 846,345	- 846,345	5.6% 4.2%	b b	- -	Operating capital Operating capital	- -	None None	- -	10,230,866 10,230,866	10,230,866 10,230,866
13	Lite-On Auto Electric Technology (Guangzhou) Ltd.	Yantai Lite-On Mobile Electronic Components Co., Ltd.	Receivables from related parties	Yes	50,514	49,785	49,785	4.2%	b	-	Operating capital	-	None	-	126,495	126,495

(Continued)

72 -

No.	Financing Company	Counter-party	Financial Statement Account	Related Party	Maximum Balance for the Period	Ending Balance	Amount Actually Drawn	Interest Rate	Nature for Financing (Note 1)	Transaction Amount	Reasons for Financing	Allowance for Bad Debt	Collateral		Financing Limits for Each Borrowing Company (Note 2)	Financing Company’s Total Financing Amount Limits (Note 2)
													Item	Value
14	Lite-On Opto Technology (Guangzhou) Co., Ltd.	Shenzhen Lite-On Mobile Precision Molds Co., Ltd.	Receivables from related parties	Yes	$ 126,285	$ 49,785	$ 49,785	4.2%	b	$ -	Operating capital	$ -	None	$ -	$ 2,645,858	$ 2,645,858
15	Lite-On Mobile Oyj (formerly: Perlos Oyj)	Lite-On Mobile India Private Limited	Receivables from related parties	Yes	154,105	150,969	150,969	2.357%	b	-	Operating capital	-	None	-	819,376	819,376
16	Lite-On Mobile Pte. Ltd.	Lite-On Mobile India Private Limited	Receivables from related parties	Yes	903,590	885,202	885,202	2.107%	b	-	Operating capital	-	None	-	21,087,950	21,087,950
17	Lite-On China Holding Co., Ltd.	Lite-On Mobile Pte. Ltd.	Receivables from related parties	Yes	629,000	616,200	616,200	0.86%	b	-	Operating capital	-	None	-	23,400,842	23,400,842
18	Eagle Rock Investment Ltd.	Lite-On Mobile Pte. Ltd.	Receivables from related parties	Yes	629,000	616,200	616,200	0.86%	b	-	Operating capital	-	None	-	1,815,950	1,815,950
19	Lite-On Green Energy B.V.	Romeo Tetti PV1 S.R.L.	Receivables from related parties	Yes	123,838	58,479	58,479	2.235%	b	-	Operating capital	-	None	-	370,769	370,769
20	Lite-On Technology (Europe) B.V.	Lite-On Green Energy B.V.	Receivables from related parties	Yes	60,581	58,479	58,479	1.00%	b	-	Operating capital	-	None	-	3,064,104	3,064,104
21	Lite-On Capital Corp.	Lite-On Green Technologies Inc.	Receivables from related parties	Yes	115,000	65,000	65,000	1.00%	b	-	Operating capital	-	None	-	845,879	845,879
22	Lite-On Singapore Pte. Ltd.	Lite-On China Holding Co., Ltd.	Receivables from related parties	Yes	282,195	277,290	277,290	0.86%	b	-	Operating capital	-	None	-	12,138,829	12,138,829
23	Lite-On Electronics (Guangzhou) Co., Ltd.	Silitek Elec. (Dongguan) Co., Ltd.	Receivables from related parties	Yes	248,925	248,925	248,925	3.745%	b	-	Operating capital	-	None	-	13,495,023	13,495,023
24	LTC International Ltd.	Lite-On Automotive Electronics Mexico, S.A. DE C.V.	Receivables from related parties	Yes	92,430	92,430	92,430	4.08%	b	-	Operating capital	-	None	-	389,673	389,673

Note 1: Reasons for financing are as follows:

a. Business relationship.
b. The need for short-term financing.
Note 2: Financing limit for each borrower and aggregate financing limits are calculated based on the Company’s policy.
Note 3: The net worth value is based on the most current reviewed financial statements.
Note 4: All intercompany financing loans have been eliminated from consolidation.

(Concluded)

73 -

TABLE 2

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

ENDORSEMENT/GUARANTEE PROVIDED FOR THE SIX MONTHS ENDED JUNE 30, 2015

(Amounts in Thousands of New Taiwan Dollars)

No.	Endorsement/ Guarantee Provider	Guaranteed Party		Limits on Endorsement/ Guarantee Amount Provided to Each Guaranteed Party (Note 2)	Maximum Balance for the Period	Ending Balance	Amount Actually Drawn	Amount of Endorsement/ Guarantee Collateralized by Properties	Ratio of Accumulated Endorsement/ Guarantee to Net Equity Per Latest Financial Statements (%)	Maximum Endorsement/ Guarantee Amount Allowable (Note 2)	Guarantee Provided by Parent Company	Guarantee Provided by A Subsidiary	Guarantee Provided to Subsidiaries In Mainland China
		Name	Nature of Relationship (Note 1)
0	Lite-On Technology Corporation (the “Parent Company”)	Lite-On Technology (Europe) B.V. Lite-On Mobile Pte. Ltd. (Note 3) Silitek Elec. (Dongguan) Co., Ltd. Guangzhou Lite-On Mobile Electronic Components Co., Ltd.	b c c c	$ 7,170,969 7,170,969 7,170,969 7,170,969	$ 67,708 10,064,000 1,132,200 1,320,900	$ 65,359 8,626,800 1,109,160 1,047,540	$ 65,359 6,162,000 1,109,160 739,440	$ - - - -	0.09 12.03 1.55 1.46	$ 28,683,876 28,683,876 28,683,876 28,683,876	Yes Yes Yes Yes	No No No No	No No Yes Yes
1	Lite-On Mobile Oyj (formerly: Perlos Oyj)	Lite-On Mobile Sweden AB Guangzhou Lite-On Mobile Electronic Components Co., Ltd.	b b	131,100 131,100	15,210 803,246	14,936 791,654	933 131,860	- -	0.02 1.10	327,750 327,750	No No	No No	No Yes
2	Lite-On Capital Corp.	Lite-On Green Technologies B.V.	c	2,114,697	835,949	806,941	806,941	-	1.13	2,114,697	No	No	No

Note 1: Relationship between endorser/guarantor and endorsee/guarantee are as follows:

a. Business relationship.
b. A subsidiary in which the Company holds directly over 50% of equity interest.
c. An investee in which the Company and its subsidiaries hold over 50% of equity interest.
Note 2: a. The aggregate amount of guarantees/endorsements by Lite-On Technology Corporation should not exceed 40% of its net worth, and the amount of guarantees/endorsements for any single entity should not exceed 10% of its net worth.
b. The endorsement/guarantee limit for each entity and the total endorsement/guarantee limit are calculated on the basis of Lite-On Mobile Oyj’s and Lite-On Capital Corp.’s endorsement/guarantee procedures.

c. Limits on endorsement/guarantee amount provided to each guaranteed party and maximum endorsement/guarantee amount allowable were calculated on the basis of the net worth of the endorsement/guarantee provider, as shown in its most recent reviewed financial statements.

Note 3: The guarantee provided by the Parent Company to Lite-On Mobile Pte. Ltd. is for the repayment of the latter’s syndicated loan obtained in December 2013.
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TABLE 3

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

MARKETABLE SECURITIES HELD JUNE 30, 2015

(In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

Held Company Name	Marketable Securities Type and Name	Relationship with the Company	Financial Statement Account		June 30, 2015	June 30, 2015		Note
				Shares/Units (In Thousands)	Carrying Value (Foreign Currencies in Thousands)	Percentage of Ownership (%)	Fair Value (Foreign Currencies in Thousands)
Lite-On Technology Corporation Lite-On Capital Corp.	Common stock EPISTAR Corporation Wistron Corporation CO-TECH Development Corp. Com2B Corp. Avamax Corp. Aetas Technology, Inc. AuriaSolar Co., Ltd. Z-Com, Inc. Fong Han Electronics Co., Ltd. Xepex Electronics Co., Ltd. AOPEN, Inc. Oplink Communications, Inc. North America Micro-Electronic & Software, Incorporated Action Media Technologies, Inc. Taiwan Changxing Technology Co., Ltd. Preferred stock Arkologic Holdings Limited PI-CORAL Convertible bond Xepex Electronics Co., Ltd. Common stock Lite-On Technology Corporation Lead Data, Inc. Compund Solar Technology Co., Ltd.	Member of the board of directors - Chairman of the board is the same person - - Member of the board of directors - - - - - - - - - - - - The Parent Company - -	Available-for-sale financial assets - non-current 〃〃〃〃〃〃〃〃〃〃〃〃〃〃〃〃 Debt investments with no active market - non-current Available-for-sale financial assets - non-current 〃〃	5,908 4,832 1,530 5,000 559 4,026 41,400 3,245 1,167 - 100 12 5 38 462 11,111 1,139 150 14,966 865 2,000	$ 243,703 113,080 14,810 19,009 - - - 26,609 - - 20,397 8,706 1,154 - 4,620 - 9,730 - 541,768 12,450 -	0.54 0.20 0.73 11.11 6.99 8.07 19.71 4.10 6.67 - 0.08 0.07 2.67 - 15.40 7.66 10.65 - 0.64 0.59 2.86	$ 243,703 113,080 14,810 19,009 - - - 26,609 - - 20,397 8,706 1,154 - 4,620 - 9,730 - 541,768 12,450 -	Note Note Note - Note Note Note Note Note Note

(Continued)

75 -

Held Company Name	Marketable Securities Type and Name	Relationship with the Company	Financial Statement Account		June 30, 2015	June 30, 2015		Note
				Shares/Units (In Thousands)	Carrying Value (Foreign Currencies in Thousands)	Percentage of Ownership (%)	Fair Value (Foreign Currencies in Thousands)
Lite-On Green Energy (HK) Limited China Bridge (China) Co., Ltd. Lite-On Electronics Co., Ltd. Yet Foundate Ltd. LTC Group Ltd. (BVI) LTC International Ltd. Lite-On China Holding Co., Ltd. LET (HK) Ltd.	Z-Com, Inc. Pac-Link Opportunity Fund Auden Techno Corp. Common stock Changzhou Binhu Thin Film Solar Greenhouse Co., Ltd. Common stock Shanghai DigiVision Technology Co., Ltd. Share certificates Lite-On Technology Corporation GDR Fund Global Performance Fund Share certificates Lite-On Technology Corporation GDR Common stock Northen Lights Semiconductor Common stock VIZIO, Inc. Common stock Lite-On Technology Corporation Share certificates Lite-On Technology Corporation GDR Common stock COMMIT Incorporated Fund Innovation Works Development Fund, L.P.	- - Member of the board of directors - - The Parent Company - The Parent Company - - The Parent Company The Parent Company - -	Available-for-sale financial assets - non-current 〃〃〃〃〃〃〃〃〃〃〃〃〃	2,631 14,862 8,124 - - 243 - 225 3,000 437 3,755 318 4,962 -	$ 21,575 39,694 178,716 US$ 1,641 CNY 24,830 $ 100,909 HK$ 6,188 $ 93,524 - - 135,949 132,238 - HK$ 5,951	3.33 10.59 19.90 19.90 13.89 0.10 - 0.10 5.91 2.90 0.16 0.14 1.87 -	$ 21,575 39,694 178,716 US$ 1,641 CNY 24,830 $ 100,909 HK$ 6,188 $ 93,524 - - 135,949 132,238 - HK$ 5,951	Note Note Note

(Continued)

76 -

Held Company Name	Marketable Securities Type and Name	Relationship with the Company	Financial Statement Account		June 30, 2015	June 30, 2015		Note
				Shares/Units (In Thousands)	Carrying Value (Foreign Currencies in Thousands)	Percentage of Ownership (%)	Fair Value (Foreign Currencies in Thousands)
Silitech Technology Corp. Silitech (Bermuda) Holding Ltd. Lite-On Japan Ltd. Lite-On Mobile Oyj (formerly: Perlos Oyj)	Common stock Chi Mei Mold Co., Ltd. RTR-TECH Technology Co., Ltd. Common stock Innovation Works Development Fund, L.P. Common stock Tamura Corporation The Dai-ichi Life Insurance Company, Limited With Corporation Common stock Kontiolahti Golf Oy	Member of the board of directors Member of the board of directors - - - - -	Available-for-sale financial assets - non-current 〃〃〃〃〃〃	1,300 6,820 - 19,250 7 9,000 1	$ 11,165 89,138 US$ 802 JPY 9,413 JPY 1,685 JPY 5,400 EUR 9	13.00 11.00 - 0.03 - 14.20 -	$ 11,165 89,138 US$ 802 JPY 9,413 JPY 1,685 JPY 5,400 EUR 9

Note: The carrying value of financial instruments were all assessed for impairment.

(Concluded)

77 -

TABLE 4

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

MARKETABLE SECURITIES ACQUIRED AND DISPOSED OF AT COSTS OR PRICES OF AT LEAST NT$300 MILLION OR 20% OF THE PAID-IN CAPITAL FOR THE SIX MONTHS ENDED JUNE 30, 2015

(Amounts in Thousands of New Taiwan Dollars or in Thousands of Foreign Currencies)

Company Name	Marketable Securities Type and Name	Financial Statement Account	Counterparty	Nature of Relationship	Beginning Balance	Beginning Balance	Acquisition	Acquisition		Disposal	Disposal		Ending Balance	Ending Balance
					Shares/Units (In Thousands)	Amount	Shares/Units (In Thousands)	Amount	Shares/Units (In Thousands)	Amount	Carrying Amount	Gain (Loss) on Disposal	Shares/Units (In Thousands)	Amount
Lite-On Singapore Pte. Ltd. Silitech Technology Corp.	Lite-On Technology (Shanghai) Ltd. Allianz Global Investors Taiwan Money Market Fund	Investment accounted for using equity method Financial instruments at fair value through profit or loss - current	- -	- -	- -	$ - -	- 29,241	US$ 65,000 (Note) $ 360,000	- 29,241	$ - 360,418	US$ 1,325 (Note) $ 360,000	$ - 418	- -	US$ 63,675 -

Note: The acquisition amount of US$65,000 thousand was the capital injected in the investee during the period; the US$1,325 thousand in the disposal is from the loss accounted for using equity method.

78 -

TABLE 5

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

TOTAL PURCHASES FROM OR SALES TO RELATED PARTIES OF AT AMOUNTING TO AT LEAST NT$100 MILLION OR 20% OF THE PAID-IN CAPITAL FOR THE SIX MONTHS ENDED JUNE 30, 2015

(Amounts in Thousands of New Taiwan Dollars or in Thousands of Foreign Currencies)

Company Name	Related Party	Nature of Relationship		Transaction D	etails		Abnormal	Transaction	Notes/Accoun (Payable) or Rece	ts ivable	Note
			Purchase/ Sale	Amount	% to Total	Payment Terms	Unit Price	Payment Terms	Ending Balance	% to Total
Lite-On Technology Corporation Lite-On Network Communication (Dongguan) Limited (formerly: Dong Guan G-Com Computer Ltd.) Lite-On Electronics (Dongguan) Co., Ltd. Silitek Elec. (Dongguan) Co., Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. Dong Guan G-Tech Computers Co., Ltd. Lite-On Electronics (Thailand) Co., Ltd. Lite-On Power Technology (Dongguan) Co., Ltd. Lite-On Singapore Pte. Ltd. Lite-On Overseas Trading Co., Ltd.	Lite-On Trading USA, Inc. Lite-On Japan Ltd. Philip & Lite-On Digital Solutions Corp. Lite-On Singapore Pte. Ltd. China Bridge Express (Wuxi) Co., Ltd. Lite-On Technology (Changzhou) Co., Ltd. Lite-On Technology (Changzhou) Co., Ltd. LET (HK) Ltd. Lite-On Singapore Pte. Ltd. Li Shin International Enterprise Corp. Lite-On Overseas Trading Co., Ltd. Lite-On Automotive Electronics (Guangzhou) Co., Ltd. Lite-On, Inc. Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd. Dong Guan G-Tech Computers Co., Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. Lite-On Singapore Pte. Ltd. Lite-On Electronic Co., Ltd. Lite-On Electronics H.K. Ltd. Lite-On Japan Ltd. Lite-On, Inc. Lite-On Trading USA, Inc. China Bridge Express (Wuxi) Co., Ltd. Leotek Electronics USA LLC Lite-On Overseas Trading Co., Ltd. Philips & Lite-On Digital Solutions USA Inc. Philips & Lite-On Digital Solutions Germany GmbH. Lite-On Sales & Distribution Inc. Lite-On Technology (Changzhou) Co., Ltd. Lite-On Network Communication (Dongguan) Limited (formerly: Dong Guan G-Com Computer Ltd.) Lite-On Technology (Changzhou) Co., Ltd. Lite-On Electronics (Dongguan) Co., Ltd. Silitek Elec. (Dongguan) Co., Ltd. Dong Guan G-Tech Computers Co., Ltd. DongGuan G-Pro Computer Co., Ltd.	Note 2 Note 1 Note 1 Note 1 Note 2 Note 2 Note 2 Note 1 Note 1 Note 1 Note 1 Note 2 Note 2 Note 3 Note 3 Note 3 Note 3 Note 4 Note 3 Note 4 Note 3 Note 4 Note 3 Note 3 Note 4 Note 4 Note 4 Note 4 Note 3 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4	Sale Sale Sale Sale Sale Sale Purchase Purchase Purchase Purchase Purchase Purchase Purchase Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale	$ (1,722,965) (432,231) (5,163,279) (1,912,696) (401,761) (516,693) 647,549 4,873,546 12,815,893 1,534,376 25,934,668 360,919 111,010 (3,117,222) (5,397,213) (4,571,126) (20,921,957) (125,732) (1,560,254) (157,528) (1,587,511) (832,748) (991,773) (835,936) (338,787) (2,253,332) (472,440) (644,660) (254,306) (4,302,127) (1,123,587) (265,424) (108,899) (2,806,832) (7,460,384) (4,744,439) (3,638,636) (1,067,456) (2,377,855)	(3) (1) (9) (3) (1) (1) 1 9 24 3 49 1 - (97) (100) (95) (77) - (91) (9) (97) (100) (2) (2) (1) (5) (1) (2) (1) (10) (3) (1) - (3) (9) (6) (4) (1) (3)	About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days	Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Based on agreement Based on agreement Cost-plus pricing Cost-plus pricing Cost-plus pricing Based on agreement Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Based on agreement Based on agreement Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Based on agreement Based on agreement Cost-plus pricing Based on agreement Based on agreement Based on agreement Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing	No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference	$ 1,236,213 224,655 2,406,204 1,261,024 264,925 346,674 (437,314) (470,081) (6,657,712) (580,065) (3,690,186) (230,331) - 770,711 1,310,597 1,965,025 6,584,364 115,265 338,953 160,317 803,487 - 413,948 545,986 171,218 1,259,869 344,665 500,322 1,307,367 2,648,998 1,150,038 270,965 81,309 1,489,779 4,850,384 1,276,507 1,105,125 529,413 1,028,810	4 1 9 4 1 1 (2) (2) (35) (3) (20) (1) - 91 100 93 59 1 68 32 96 - 2 2 1 6 2 2 6 12 5 1 - 4 15 4 3 2 3

(Continued)

79 -

Company Name	Related Party	Nature of Relationship		Transaction D	etails		Abnormal	Transaction	Notes/Accoun (Payable) or Rece	ts ivable	Note
			Purchase/ Sale	Amount	% to Total	Payment Terms	Unit Price	Payment Terms	Ending Balance	% to Total
Lite-On Electronics Co., Ltd. LET (HK) Ltd. DongGuan G-Pro Computer Co., Ltd. Lite-On Electronics (Tianjinn) Co., Ltd. Lite-On Auto Electric Technology (Guangzhou) Ltd. Lite-On IT Opto Tech (BH) Co., Ltd. Lite-On Opto Technology (Guangzhou) Co., Ltd. Huizhou Li Shin Electronic Co., Ltd. Lite-On Li Shin Technology (Ganzhou) Co., Ltd. Lite-On Technology (Ying Tan) Co., Ltd. Lite-On Technology (Xianging) Co., Ltd. Lite-On Opto Technology (Changzhou) Co., Ltd. Lite-On Technology (Changzhou) Co., Ltd. Lite-On Automotive Electronics (Guangzhou) Co., Ltd. Lite-On Technology (Shanghai) Ltd. Lite-On Japan Ltd. Shenzhen Lite-On Mobile Precision Molds Co., Ltd. Lite-On Mobile Pte. Ltd. Beijing Lite-On Mobile Electronic and Telecommunication Components Co., Ltd. Silitech Technology Corp. Ltd. Xurong Electronic (Shenzhen) Co., Ltd.	Lite-On Singapore Pte. Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. I-Solutions Limited Lite-On Semiconductor Corp. Diodes Taiwan Inc. Lite-On Singapore Pte. Ltd. Lite-On Singapore Pte. Ltd. Lite-Space Technology Company Limited Lite-On Opto Technology (Guangzhou) Co., Ltd. Lite-On IT Opto Tech (BH) Co., Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd. Philip & Lite-On Digital Solutions (Shanghai) Co., Ltd. Lite-On Technology (Shanghai) Ltd. LET (HK) Ltd. LET (HK) Ltd. Li Shin International Enterprise Corp. Li Shin International Enterprise Corp. Li Shin International Enterprise Corp. Li Shin International Enterprise Corp. Lite-On Singapore Pte. Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On Singapore Pte. Ltd. Lite-On Singapore Pte. Ltd. Philip & Lite-On Digital Solutions (Shanghai) Co., Ltd. Lite-On Semiconductor Corp. Guangzhou Lite-On Mobile Electronic Components Co., Ltd. Guangzhou Lite-On Mobile Electronic Components Co., Ltd. Lite-On Mobile Oyj (formerly: Perlos Oyj) Silitech Technology Corp. Lite-On Technology (Changzhou) Co., Ltd. Silitech Technology Corp. Ltd.	Note 3 Note 4 Note 4 Note 5 Note 6 Note 3 Note 3 Note 5 Note 4 Note 4 Note 3 Note 3 Note 4 Note 4 Note 3 Note 3 Note 3 Note 3 Note 3 Note 3 Note 3 Note 3 Note 3 Note 3 Note 4 Note 5 Note 4 Note 4 Note 4 Note 3 Note 4 Note 4	Sale Sale Sale Purchase Purchase Sale Sale Purchase Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Sale Purchase Sale Sale Sale Sale Sale Sale	$ (16,487,519) (20,996,845) (180,132) 230,800 214,339 (832,748) (4,734,257) 1,999,547 (463,025) (4,071,697) (2,951,310) (791,349) (280,499) (127,583) (7,990,173) (1,535,803) (693,214) (198,242) (319,362) (290,204) (1,803,222) (4,016,295) (6,853,510) (602,701) (163,392) JPY 775,832 EUR (10,592) EUR (7,144) EUR (11,888) US$ (15,921) JPY (29,655) US$ (3,394) US$ (21,039) JPY (29,655)	(19) (24) - - - (100) (33) 14 (3) (29) (100) (100) (66) (30) (100) (95) (73) (100) (100) (100) (100) (35) (60) (40) (100) 9 (95) (99) (30) (76) (16) (58)	About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days 30-90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days About 90 days Note 7 Note 7 Note 7 Note 7 About 90 days About 90 days About 90 days About 90 days About 90 days 90 days 90 days 90 days 90 days 90 days 90 days 90 days	Cost-plus pricing Based on agreement Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Based on agreement Based on agreement Cost-plus pricing Cost-plus pricing Cost-plus pricing Cost-plus pricing Based on agreement Based on agreement Based on agreement Based on agreement Based on agreement Cost-plus pricing Cost-plus pricing Cost-plus pricing Based on agreement Cost-plus pricing Based on agreement Based on agreement Based on agreement No significant difference No significant difference No significant difference	No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference 90-120 days 90-120 days 90-120 days	$ 9,882,763 9,123,151 136,663 (152,188) (141,849) - 1,156,579 (424,530) 457,398 4,135,654 3,785 254,921 4,359 76,726 1,045,591 278,728 393,673 105,057 189,094 78,413 216,070 374,637 416,286 407,461 100,032 JPY (315,945) EUR 3,873 EUR 170 EUR 3,573 US$ 10,572 JPY 9,237 US$ 2,365 US$ 14,572 JPY 9,237	30 27 - - - - 18 (7) 7 65 100 100 5 85 100 78 82 100 100 100 100 31 34 39 100 (8) 90 83 24 75 17 75

(Continued)

80 -

Note 1: Equity-method investee.

Note 2: Investee of the equity-method investee.

Note 3: The Company’s equity-method investee.

Note 4: Investee of the Company’s equity-method investee.

Note 5: Associate.

Note 6: Other related parties.

Note 7: Payment in consideration of the financial condition of each company.

Note 8: All intercompany transactions have been eliminated from consolidation.

(Concluded)

81 -

TABLE 6

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

RECEIVABLES FROM RELATED PARTIES AMOUNTING TO AT LEAST NT$100 MILLION OR 20% OF THE PAID-IN CAPITAL JUNE 30, 2015

(Amounts in Thousands of New Taiwan Dollars or in Thousands of Foreign Currencies)

Company Name	Related Party	Nature of Relationship	Ending Balance of Notes Receivable-inter	Ending Balance of Trade Receivables-inter	Ending Balance of Other Receivables-inter	Turnover Rate	Over	due	Amounts Received in Subsequent Period	Allowance for Bad Debts
							Amount	Action Taken
Lite-On Technology Corporation Lite-On Network Communication (Dongguan) Limited (formerly: Dong Guan G-Com Computer Ltd.) Dong Guan G-Tech Computers Co., Ltd. Lite-On Electronics (Tianjinn) Co., Ltd. Lite-On Electronics (Dongguan) Co., Ltd. G&W Technology (BVI) Limited Silitek Elec. (Dongguan) Co., Ltd. DongGuan G-Pro Computer Co., Ltd. Lite-On Electronics (Thailand) Co., Ltd. Lite-On Singapore Pte. Ltd.	Philip & Lite-On Digital Solutions Corp. Lite-On Technology (Changzhou) Co., Ltd. China Bridge Express (Wuxi) Co., Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. Titanic Capital Services Ltd. Lite-On Singapore Pte. Ltd. Lite-On Japan Ltd. Lite-On Trading USA, Inc. Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On Electronics (Dongguan) Co., Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd. G&W Technology Limited Lite-On Overseas Trading Co., Ltd. Silitek Elec. (Dongguan) Co., Ltd. Lite-On Singapore Pte. Ltd. Lite-On Electronics H.K. Ltd. Lite-On Japan Ltd. Lite-On Trading USA, Inc. China Bridge Express (Wuxi) Co., Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On, Inc. Leotek Electronics USA LLC Philips & Lite-On Digital Solutions USA Inc. Philips & Lite-On Digital Solutions Germany GmbH. Lite-On Sales & Distribution Inc. Lite-On China Holding Co., Ltd. Lite-On Electronic Co., Ltd.	Note 1 Note 2 Note 2 Note 2 Note 2 Note 1 Note 1 Note 2 Note 1 Note 3 Note 4 Note 3 Note 4 Note 3 Note 3 Note 4 Note 3 Note 4 Note 3 Note 3 Note 3 Note 4 Note 4 Note 3 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4	$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	$ 2,406,204 346,674 264,925 46,917 - 1,261,024 224,655 1,236,213 2,043,553 770,711 - 338,953 160,317 254,921 1,310,597 - 1,965,025 - 803,487 413,948 545,986 1,259,869 344,665 1,307,367 171,218 500,322 2,648,998 1,150,038 270,965 - -	$ 137,392 - - 136,146 124,122 173,960 22,517 8,347 17,607 - 101,760 - - - - 175,655 8,479 254,075 10,272 1 715 11,159 - - 1,179 65 - - - 278,545 101,601	4.00 2.60 2.24 - - 3.03 2.55 3.24 0.02 7.37 - 9.38 2.96 6.44 9.34 - 4.37 - 3.91 4.94 3.74 3.13 2.62 0.56 4.31 2.62 6.50 3.91 3.92 - -	$ - - - - - 101,110 2,191 - - - - - - - - - - - - - 7,650 - - 7,493 20,159 - 109,204 582,801 202,979 - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	$ 477,616 2,115 - - - 241,867 3,514 - 372,122 537,846 - - 35,537 - - - - - 249,399 3,472 91,438 117,486 88,670 310,174 34,075 - 499,719 252,839 122,500 - -	$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

(Continued)

82 -

Company Name	Related Party	Nature of Relationship	Ending Balance of Notes Receivable-inter	Ending Balance of Trade Receivables-inter	Ending Balance of Other Receivables-inter	Turnover Rate	Over	due	Amounts Received in Subsequent Period	Allowance for Bad Debts
							Amount	Action Taken
Lite-On Technology (Changzhou) Co., Ltd. Lite-On Opto Technology (Changzhou) Co., Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. Huizhou Li Shin Electronic Co., Ltd. Lite-On Technology (Ying Tan) Co., Ltd. Lite-On Li Shin Technology (Ganzhou) Co., Ltd. LET (HK) Ltd. Lite-On Overseas Trading Co., Ltd. Eagle Rock Investment Ltd. Lite-On China Holding Co., Ltd. Lite-On Opto Technology (Guangzhou) Co., Ltd. Lite-On IT Opto Tech (BH) Co., Ltd. Lite-On Technology (Shanghai) Ltd. China Bridge (China) Co., Ltd. Lite-On Automotive Electronics (Guangzhou) Co., Ltd.	Lite-On Overseas Trading Co., Ltd. Lite-On Singapore Pte. Ltd. Lite-On Technology (Shanghai) Ltd. Zhuhai Lite-On Mobile Technology Co., Ltd. Lite-On Singapore Pte. Ltd. Changzhou Leotek New Energy Trade Limited Lite-On Overseas Trading Co., Ltd. Silitek Elec. (Dongguan) Co., Ltd. Dong Guan G-Tech Computers Co., Ltd. Li-Shin International Enterprise Corp. Li-Shin International Enterprise Corp. Li-Shin International Enterprise Corp. Lite-On Opto Technology (Guangzhou) Co., Ltd. Lite-On Auto Electric Technology (Guangzhou) Ltd. Lite-On IT Opto Tech (BH) Co., Ltd. Lite-On Singapore Pte. Ltd. Lite-On Network Communication (Dongguan) Limited (formerly: Dong Guan G-Com Computer Ltd.) Lite-On Technology (Changzhou) Co., Ltd. Dongguan Lite-On Computer Co., Ltd. Lite-On Electronics (Dongguan) Co., Ltd. Silitek Elec. (Dongguan) Co., Ltd. Dong Guan G-Tech Computers Co., Ltd. I-Solutions Limited DongGuan G-Pro Computer Co., Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. Lite-On Singapore Pte. Ltd. Lite-On Mobile Pte. Ltd. Lite-On Mobile Pte. Ltd. LET (HK) Ltd. LET (HK) Ltd. Philip & Lite-On Digital Solutions (Shanghai) Co., Ltd. Lite-On Opto Technology (Changzhou) Co., Ltd. Lite-On Singapore Pte. Ltd.	Note 3 Note 3 Note 4 Note 4 Note 3 Note 4 Note 3 Note 4 Note 4 Note 3 Note 3 Note 3 Note 4 Note 4 Note 4 Note 3 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 3 Note 4 Note 4 Note 3 Note 3 Note 4 Note 4 Note 3	$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	$ 374,637 416,286 2 - 216,070 - 6,584,364 - 115,265 393,673 189,094 105,057 457,398 104,266 4,135,654 1,156,579 1,489,779 4,850,384 249,064 1,276,507 1,105,125 529,413 136,663 1,028,810 9,123,151 9,882,763 - - 278,728 1,045,591 100,032 - 407,461	$ 10,294 - 211,577 1,288,187 6,928 203,554 - 251,100 - - - - 2,469 - - - 9,185 - 1 - 2,588 - - 2,892 498 - 616,450 616,450 - - - 248,350 458	24.18 22.89 - - 17.84 - 5.36 - 4.29 4.14 2.70 3.07 0.79 0.71 1.37 16.37 3.57 2.60 - 7.63 6.05 3.35 2.07 4.28 4.36 3.11 - - 11.17 4.98 6.53 - 3.66	$ - - - - - - - - 16,614 - - - - - - - - - 249,064 - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	$ 370,221 393,765 - - 207,713 - - - - 202,681 16,602 7,994 3,852 - 3,940 961,566 512,545 - - 5,033 84,208 2,770 - 363 51,850 2,111,863 - - - 628,659 100,032 - 133,671	$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

(Continued)

83 -

Company Name	Related Party	Nature of Relationship	Ending Balance of Notes Receivable-inter	Ending Balance of Trade Receivables-inter	Ending Balance of Other Receivables-inter	Turnover Rate	Over	due	Amounts Received in Subsequent Period	Allowance for Bad Debts
							Amount	Action Taken
Silitech Technology Corp. Ltd. Xurong Electronic (Shenzhen) Co., Ltd. Silitech (Bermuda) Holding Ltd. Beijing Lite-On Mobile Electronic and Telecommunication Components Co., Ltd. Shenzhen Lite-On Mobile Precision Molds Co., Ltd. Lite-On Mobile Oyj (formerly: Perlos Oyj) Lite-On Mobile Pte. Ltd. Guangzhou Lite-On Mobile Electronic Components Co., Ltd. Guangzhou Lite-On Mobile Engineering Plastics Co., Ltd.	Silitech Technology Corp. Silitech Technology Corp. Ltd. Silitech (Hong Kong) Holding Ltd. Lite-On Mobile Oyj (formerly: Perlos Oyj) Guangzhou Lite-On Mobile Electronic Components Co., Ltd. Lite-On Mobile India Private Limited Lite-On Mobile India Private Limited Beijing Lite-On Mobile Electronic and Telecommunication Components Co., Ltd. Zhuhai Lite-On Mobile Technology Co., Ltd.	Note 3 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4	$ - - - - - - - - -	US$ 10,572 JPY 9,237 US$ 14,572 JPY 9,237 - EUR 3,573 EUR 3,873 - - - -	$ - - US$ 14,164 - - EUR 4,389 EUR 25,733 EUR 24,603 EUR 36,182	3.04 2.91 - 3.33 2.73 - - - -	$ - - - - EUR 38 - - - -	- - - - - - - - -	US$ 2,306 JPY 6,535 US$ 2,306 JPY 6,535 - EUR 22 - - - - -	$ - - - - - - - - -

Note 1: Equity-method investee.

Note 2: Investee of the equity-method investee.

Note 3: The Company’s equity-method investee.

Note 4: Investee of the Company’s equity-method investee.

(Concluded)

84 -

TABLE 7

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

NAMES, LOCATIONS, AND RELATED INFORMATION OF INVESTEES OVER WHICH THE COMPANY EXERCISES SIGNIFICANT INFLUENCE FOR THE SIX MONTHS ENDED JUNE 30, 2015

(Amounts in Thousands of New Taiwan Dollars or Thousands of Foreign Currencies)

Investor Company	Investee Company	Location	Main Businesses and Products	Original Inves	tment Amount	Balance	as of June 30, 2015	as of June 30, 2015	Net Income (Losses) of the Investee	Share of Profits/Losses of Investee	Note
				June 30, 2015	December 31, 2014	Shares (In Thousands)	Percentage of Ownership (%)	Carrying Value
Lite-On Technology Corporation	Silitech Technology Corp. Lite-On Integrated Service Inc. Dragonjet Corporation Logah Technology Corp. Lite-On Capital Corp. Lite-On Electronics H.K. Ltd. Lite-On Electronics (Thailand) Co., Ltd. Lite-On Japan Ltd. Lite-On International Holding Co., Ltd. LTC Group Ltd. Lite-On Technology USA, Inc. Lite-On Electronics (Europe) Ltd. Lite-On Technology (Europe) B.V. Lite-On Overseas Trading Co., Ltd. Lite-On Singapore Pte. Ltd. Lite-On Vietnam Co., Ltd. Lite-On Mobile Pte. Ltd. Li Shin International Enterprise Corp. Eagle Rock Investment Ltd. Lite-On Semiconductor Corp. Canfield Ltd. High Yield Group Co., Ltd. Lite-On Information Technology B.V. Philip & Lite-On Digital Solutions Corp. Lite-On IT Singapore Pte. Ltd. Lite-Space Technology Company Limited LET (HK) Ltd. Leotek Electronics Holding Limited Lite-On Automotive Electronics (Europe) BV	New Taipei City, Taiwan Taipei City, Taiwan New Taipei City, Taiwan Hsinchu, Taiwan Taipei City, Taiwan Hong Kong Thailand Japan British Virgin Islands British Virgin Islands USA United Kingdom Netherlands British Virgin Islands Singapore Vietnam Singapore British Virgin Islands British Virgin Islands New Taipei City, Taiwan Apia, Samoa British Virgin Islands Netherlands Taiwan Singapore Hong Kong Hong Kong Hong Kong Netherlands	Manufacture and sale of modules and plastic products Information outsourcing and system integrate Manufacture and sale of computer peripherals, printers, digital cameras, modules and plastic products Development, manufacture and sale of LCD TV inverters Investment activities Sale of LED optical products Manufacture and sale of LED optical products Sale of LED optical products and power supplies Investment activities Investment activities Investment activities Manufacture and sale of power supplies Market research and after-sales service Merchandising business Manufacture and supply computer peripheral products Electronic contract manufacturing Manufacture and sale of mobile phone modules and design for assembly line Manufacture and sale of computer and appliance components Import and export business and investment activities Manufacture of image sensor and rectifier Import and export business and investment activities Holding company Market research and customer service Sale of optical disc drives Sale of optical disc drives Sale of computer components Sale of optical disc drives Holding company Sale of automotive parts and other electronic products	$ 324,685 25,886 1,069,080 402,787 4,096,367 7,339,481 529,106 248,305 US$ 285,825 $ 1,380,308 US$ 55,172 $ 44,559 2,543,184 168,947 US$ 63,788 US$ 3,000 EUR 250,329 $ 56,929 341 773,618 7,142 2,271,806 1,597,319 267,113 - 149,968 42 US$ 1,010 EUR 1,090	$ 324,685 25,886 1,069,080 402,787 4,096,367 7,339,481 529,106 253,111 US$ 285,825 $ 1,380,308 US$ 50,407 $ 44,559 2,543,184 168,947 US$ 63,788 US$ 3,000 EUR 250,329 $ 56,929 341 773,618 7,142 2,271,806 1,597,319 267,113 2,872 149,968 42 US$ 1,010 EUR 1,090	60,757 3,400 26,727 31,683 253,646 17,865 5,030 6,162 285,825 41,916 436 300 331 5,143 51,777 - 178,178 1,748 10 57,204 200 68,138 11,018 17,150 - 5,100 10 25,000 24	33.16 100.00 29.62 28.10 100.00 100.00 100.00 49.49 100.00 100.00 100.00 100.00 54.00 100.00 100.00 100.00 100.00 100.00 100.00 18.10 33.33 100.00 100.00 49.00 - 39.23 100.00 100.00 100.00	$ 1,454,506 44,301 1,029,213 285,703 1,387,517 10,736,686 1,233,245 327,618 22,719,423 523,796 2,041,804 50,200 124,723 314,196 11,897,849 77,210 10,016,325 (63,874) 1,726,103 1,513,688 4,980 6,032,995 8,812 324,361 - 20,149 (380,461) 21,115 42,111	$ 88,952 4,134 (8,982) (84,621) 55,772 HK$ 155,680 THB 46,038 JPY 76,097 US$ 12,263 US$ 5,929 US$ 2,133 GBP 63 EUR 1,695 US$ 1,298 US$ 18,563 US$ 112 EUR (22,456) US$ 4 US$ 75 $ 513,412 US$ 58 US$ 10,651 EUR (6) $ 99,497 - US$ 1,454 HK$ 3,683 HK$ (2,065) EUR 2	$ 28,537 4,134 (3,535) (23,222) 26,289 627,150 43,575 9,701 332,179 170,701 (14,928) 2,989 27,356 40,508 772,563 3,523 (612,032) 129 2,494 92,777 602 748,513 (467) 48,754 - 17,578 130,973 (8,290) 94	Subsidiary Subsidiary Associate Associate Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Associate Associate Subsidiary Subsidiary Subsidiary Subsidiary (Note 1) Associate Subsidiary Subsidiary Subsidiary

(Continued)

85 -

Investor Company	Investee Company	Location	Main Businesses and Products	Original Inves	tment Amount	Balance	as of June 30, 2015	as of June 30, 2015	Net Income (Losses) of the Investee	Share of Profits/Losses of Investee	Note
				June 30, 2015	December 31, 2014	Shares (In Thousands)	Percentage of Ownership (%)	Carrying Value
Lite-On Capital Corp. Lite-On Green Technologies Inc. Lite-On Green Energy (Singapore) Pte. Ltd. Lite-On Green Technologies B.V. Lite-On Green Energy B.V. China Bridge (China) Co., Ltd.	Lite-On Automotive North America Inc. Lite-On Automotive Service USA Inc. Lite-On Automotive International (Cayman) Co., Ltd. Lar View Technologies Corp. (Samoa) Lite-On Automotive Electronics Mexico, S.A. DE C.V. Silitech Technology Corp. Lite-On Green Technologies Inc. Lite-On Green Energy (HK) Limited Lite-On Technology (Europe) B.V. Lite-On Semiconductor Corp. Lite-On Green Energy (Singapore) Pte. Ltd. Logah Technology Corp. Five Dimension Co., Ltd. Lite-On Green Technologies B.V. Lite-On Green Technologies (HK) Limited Lite-On Green Energy B.V. Lite-On Green Energy Kaiserslautern GmbH Kompaktsolar GmbH Romeo Tetti PV1 S.R.L Lite-On Green Energy S.R.L Lite-On Opto Technology (Changzhou) Co., Ltd. China Bridge Express (Wuxi) Co., Ltd.	USA USA Cayman Samoa Mexico New Taipei City, Taiwan Taipei City, Taiwan Hong Kong Netherlands New Taipei City, Taiwan Singapore Hsinchu, Taiwan Japan Netherlands Hong Kong Netherlands Oldenburg, Germany Berlin, Germany Italy Italy Changzhou, China Wuxi, China	Sale of automotive parts and other electronic products Sale of automotive parts and other electronic products Investment activities Investment activities Production, manufacture, sale, import and export of photovoltaic device, key electronic components, telecommunications equipment, information technology equipment, semiconductor applications, general lighting, automotive electronics, renewable energy products and systems and maintenance of automotive industry Manufacture and sale of modules and plastic products Manufacture and wholesale of electronic components and energy technology services Investment activities Market research and after-sales service Manufacture of image sensor and rectifier Investment activities Development, manufacture and sale of LCD TV inverters Development, manufacture and sale of cell phone and camera lens modules Solar energy engineering Solar energy engineering Investment activities Solar energy engineering Solar energy engineering Solar energy engineering Solar energy engineering Development, manufacture of new-type electronic components and provide technology consulting services, maintenance equipment and after-sales services Express and sale of power supplies, printers, display devices and scanners	US$ - US$ 60 US$ 100,626 US$ 200 US$ 4,950 $ 115,572 1,040,000 US$ 3,000 $ 2,126,479 - 440,974 74,538 JPY 23,340 EUR 16,020 US$ 760 EUR 11,000 EUR 25 EUR 401 EUR 9,847 EUR 60 CNY 85,015 CNY 36,244	US$ 600 US$ 60 US$ 100,626 US$ 200 US$ - $ 115,572 1,040,000 US$ 3,000 $ 2,126,479 - 440,974 89,694 JPY 23,340 EUR 16,020 US$ 760 EUR 11,000 EUR 25 EUR 401 EUR 9,847 EUR 60 CNY 85,015 CNY 36,244	- 1 11,967 200 - 1,153 84,000 3,000 282 6,486 11,150 4,141 11 30 4,000 100 25 51 - 10 - -	- 100.00 100.00 100.00 99.00 0.63 100.00 100.00 46.00 2.05 100.00 3.67 69.94 100.00 100.00 100.00 100.00 51.00 100.00 100.00 12.59 100.00	$ - 12,770 1,736,446 3,301 (16,156) 109,054 151,425 49,874 108,728 200,160 320,561 37,341 44,896 210,597 (41,156) EUR 9,358 EUR 2 EUR - EUR 8,775 EUR 2 CNY 74,152 CNY 101,023	US$ (6) US$ 5 US$ 4,355 US$ - MXN (2,024) $ 88,952 (24,582) US$ (9) EUR 1,695 $ 513,412 EUR 458 $ (84,621) JPY (52,838) EUR (245) US$ (51) EUR 246 EUR - EUR - EUR 123 EUR (16) CNY 19,365 CNY 3,852	$ (196) 140 141,328 (1) (3,829) - - - - - - - - - - - - - - - - -	Subsidiary (Note 2) Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Associate Subsidiary Associate Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Associate Subsidiary Subsidiary Subsidiary Subsidiary

(Continued)

86 -

Investor Company	Investee Company	Location	Main Businesses and Products	Original Inves	tment Amount	Balance	as of June 30, 2015	as of June 30, 2015	Net Income (Losses) of the Investee	Share of Profits/Losses of Investee	Note
				June 30, 2015	December 31, 2014	Shares (In Thousands)	Percentage of Ownership (%)	Carrying Value
Lite-On Electronics (Jiangsu) Co., Ltd. Lite-On Automotive International (Cayman) Co., Ltd. Lite-On Technology USA, Inc. Lite-On International Holding Co., Ltd. LTC Group Ltd. Lite-On Technology (Europe) B.V. Lite-On Singapore Pte. Ltd. Lite-On (Finland) Oy Lite-On China Holding Co., Ltd.	Lite-On Technology (Changzhou) Co., Ltd. Lite-On Opto Technology (Changzhou) Co., Ltd. Lite-On Medical Device (Changzhou) Ltd. Lite-On Automotive Holdings (Hong Kong) Co., Ltd. Lite-On, Inc. Lite-On Trading USA, Inc. Lite-On Service USA, Inc. Leotek Electronics USA LLC. Power Innovations International, Inc. Lite-On Sales & Distribution Inc. Ze Poly Pte. Ltd. Lite-On China Holding Co., Ltd. Titanic Capital Services Ltd. LTC International Ltd. Lite-On (Finland) Oy LiteStar JV Holding (BVI) Co., Ltd. Lite-On Automotive Electronics Mexico, S.A. DE C.V. Lite-On Mobile Oyj (formerly: Perlos Oyj) Lite-On Electronics Co., Ltd. Yet Foundate Ltd. I-Solutions Limited Fordgood Electronic Ltd. G&W Technology (BVI) Limited	Changzhou, China Changzhou, China Changzhou, China Hong Kong USA California USA California USA USA USA USA Singapore British Virgin Islands British Virgin Islands British Virgin Islands Finland British Virgin Islands Mexico Finland Hong Kong Hong Kong British Virgin Islands Hong Kong British Virgin Islands	Development, manufacture, sale and installation of power supplies and transformers and provision technology consulting services, maintenance equipment and after-sales services Development, manufacture and sale of new-type electronic components and LED and provision technology consulting services, maintenance equipment and after-sales services Manufacture and sale of medical equipment Investment activities Sales data processing business of optoelectronic products and power supplies Sale of optical products After-sales service of optical products Sale of LED products Development, design and manufacture of power control and energy management Sale of optical disc drives Manufacture and sale of thin-film solar cell Manufacture and sale of computer cases Investment activities Manufacture and sale of system products Manufacture and sale of mobile phone modules and design for assembly line Investment activities Production, manufacture, sale, import and export of photovoltaic device, key electronic components, telecommunications equipment, information technology equipment, semiconductor applications, general lighting, automotive electronics, renewable energy products and systems and maintenance of automotive industry Manufacture and sale of mobile phone modules and design for assembly line Investment activities Manufacture of plastic and computer peripheral products Original equipment manufacturer of electronic products Import and export and real estate business Real estate management	CNY 467,938 CNY 503,977 US$ 30,640 HK$ 41,384 US$ 3,000 US$ 31,500 US$ 1,000 US$ 5,792 US$ 15,756 US$ 4,765 US$ 7,700 US$ 349,441 $ 810,662 485,514 EUR 76,674 US$ 27,000 US$ 50 EUR 196,618 US$ 310,760 CNY 73,220 US$ 1,500 US$ 13,336 US$ 3,900	CNY 467,938 CNY 503,977 US$ - HK$ 41,384 US$ 3,000 US$ 31,500 US$ 1,000 US$ 5,792 US$ 13,716 US$ - US$ 7,700 US$ 349,441 $ 810,662 485,514 EUR 76,674 US$ 27,000 US$ - EUR 196,618 US$ 310,760 CNY 73,220 US$ 1,500 US$ 13,336 US$ 3,900	- - - 100,626 3,000 315 10 - 12,916 1 6,006 349,442 17,655 15,120 3 2 - 52,937 2,578,633 68,430 1,500 105,450 3,900	100.00 87.41 100.00 100.00 100.00 100.00 100.00 100.00 95.25 100.00 48.13 100.00 100.00 100.00 100.00 20.19 1.00 100.00 100.00 100.00 100.00 100.00 50.00	CNY 941,009 CNY 514,821 CNY 30,058 US$ 57,269 US$ 3,840 US$ 32,144 US$ 1,081 US$ 8,676 US$ 16,895 US$ 4,859 US$ - US$ 759,521 US$ 10,294 US$ 12,778 EUR (30,713) US$ 26,362 US$ 45 EUR (4,077) US$ 720,411 US$ 10,306 US$ 1,500 US$ 12,043 US$ 4,008	CNY 41,625 CNY 19,365 CNY (480) HK$ 33,763 (US$ (351) US$ 530 US$ 3 US$ 1,663 US$ 232 US$ 94 US$ (4) US$ 12,313 US$ 5,566 US$ 360 EUR 1,669 $ 121,832 MXN (2,024) EUR (22,456) HK$ 149,635 CNY (40,079) US$ - HK$ (5,244) US$ 224	$ - - - - - - - - - - - - - - - - - - - - - - -	Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary (Note 3) Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Associate Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary

(Continued)

87 -

Investor Company	Investee Company	Location	Main Businesses and Products	Original Inves	tment Amount	Balance	as of June 30, 2015	as of June 30, 2015	Net Income (Losses) of the Investee	Share of Profits/Losses of Investee	Note
				June 30, 2015	December 31, 2014	Shares (In Thousands)	Percentage of Ownership (%)	Carrying Value
G&W Technology (BVI) Limited High Yield Group Co., Ltd. Lite-On Information Technology B.V. Philip & Lite-On Digital Solutions Corp. Five Dimension Co., Ltd. Silitech Technology Corp. Silitech (BVI) Holding Ltd. Silitech (Bermuda) Holding Ltd. Lite-On Japan Ltd. Lite-On Japan (S) Pte.Ltd. Lite-On Japan (H.K.) Limited Lite-On Mobile Oyj (formerly: Perlos Oyj) Lite-On Mobile Pte. Ltd.	G&W Technology Limited Lite-On IT International (HK) Ltd. Lite-On Information Technology GmbH Philips & Lite-On Digital Solutions Germany GmbH Philips & Lite-On Digital Solutions USA Inc. Philips & Lite-On Digital Solutions Korea Ltd. Philips & Lite-On Digital Solutions Netherlands B.V. FiiDi Optical Co., Ltd. Silitech (BVI) Holding Ltd. Lite-On Japan Ltd. Silitech (Bermuda) Holding Ltd. Silitech Technology Corp. Ltd. Silitech Technology Corp. Sdn. Bhd. Silitech (Hong Kong) Holding Ltd. Silitech International (India) Private Limited Lite-On Japan (S) Pte. Ltd. L&K Industries Philippines, Inc. Lite-On Japan (H.K.) Limited Lite-On Japan (Korea) Co., Ltd. Lite-on Japan (Thailand) Co., Ltd. NL (Shanghai) Co., Ltd. Lite-On Mobile Sweden AB Lite-On Mobile Indústria e Comércio de Plásticos Ltda. Lite-On Mobile Indústria e Comércio de Plásticos Ltda.	Hong Kong Hong Kong Germany Germany USA South Korea Netherlands Taipei City, Taiwan British Virgin Islands Japan Bermuda Hong Kong Malaysia Hong Kong India Singapore Philippines Hong Kong South Korea Thailand China Sweden Brazil Brazil	Leasing business Sale of optical disc drives Sale of optical disc drives Development and sale of modules of automotive recorders Sale of optical disc drives Sale of optical disc drives Sale and design of optical disc drives Wholesale of precision modules Investment activities Sale of LED optical products and power supplies Investment activities Manufacture of plastic and computer peripheral products Manufacture of computer peripheral products Investment activities Development, manufacture and sale of automotive parts Import and export business of electronic components Import and export business of electronic components Import and export business of electronic components Import and export business of electronic components Import and export business of electronic components Import and export business of electronic components Manufacture and sale of mobile phone modules and design for assembly line Manufacture and sale of mobile phone modules and design for assembly line Manufacture and sale of mobile phone modules and design for assembly line	US$ 65 US$ 102,400 EUR 25 $ 1,326,996 33 15,376 381,221 - US$ 95,182 JPY 197,040 US$ 95,132 US$ 8,000 US$ 5,632 US$ 77,200 US$ 3,002 JPY 68,811 JPY 261,944 JPY 70,000 JPY 22,593 JPY 65,939 JPY 35,655 EUR 20,551 EUR 2,509 US$ 101,702	US$ 65 US$ 102,400 EUR 25 $ 1,326,996 33 15,376 381,221 420,000 US$ 95,182 JPY 199,981 US$ 95,132 US$ 8,000 US$ 5,632 US$ 77,200 US$ 3,002 JPY 68,811 JPY 261,944 JPY 70,000 JPY 22,593 JPY 65,939 JPY 35,655 EUR 20,551 EUR 2,509 US$ 97,802	500 102,400 - - 1 18 15 - 95,182 980 95,132 62,400 21,400 77,200 4,173 988 1,000 50 20 200 30 20 6,507 189,535	100.00 100.00 100.00 100.00 100.00 100.00 100.00 - 100.00 7.87 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 3.32 96.68	US$ 791 US$ 201,975 EUR 33 $ 913,696 202,730 31,370 45,015 JPY - $ 4,102,300 67,143 US$ 129,767 US$ 36,403 US$ 10,176 US$ 62,601 US$ 1,429 JPY 68,811 JPY 261,944 JPY 70,000 JPY 22,593 JPY 65,939 JPY 35,655 EUR - EUR - US$ 44,252	US$ 275 US$ 10,658 EUR (5) EUR 829 US$ 270 KRW 24,398 EUR 6 $ - US$ 3,795 JPY 76,097 US$ 3,798 CNY 6,773 MYR 4,370 CNY 9,611 INR 622 JPY (12) JPY 86 JPY 19 JPY - JPY 37 JPY 12 EUR (35) EUR (5,003) EUR (5,003)	$ - - - - - - - - - - - - - - - - - - - - - - - -	Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary (Note 4) Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary

(Continued)

88 -

Investor Company	Investee Company	Location	Main Businesses and Products	Original Inves	tment Amount	Balance	as of June 30, 2015	as of June 30, 2015	Net Income (Losses) of the Investee	Share of Profits/Losses of Investee	Note
				June 30, 2015	December 31, 2014	Shares (In Thousands)	Percentage of Ownership (%)	Carrying Value
Guangzhou Lite-On Mobile Electronic Components Co., Ltd.	Perlos Precision Plastics Moulding Limited Liability Company Lite-On Mobile India Private Limited. Lite-On Young Fast Pte. Ltd. Yamada-Lom Fabricacao De Artefatos De Material Plastico Ltda Yantai Lite-On Mobile Electronic Components Co., Ltd.	Hungary India Singapore Brazil Yantai, China	Manufacture and sale of mobile phone modules and design for assembly line Manufacture and sale of mobile phone modules and design for assembly line Investment activities Manufacture and sale of mobile phone modules and design for assembly line Manufacture and sale of mobile phone modules and design for assembly line	US$ 733 US$ 18,508 US$ 7,864 US$ 540 CNY 20,000	US$ 733 US$ 18,508 US$ 7,864 US$ 540 CNY 20,000	- 59,095 10 - -	100.00 100.00 100.00 25.00 100.00	US$ 733 US$ 18,508 US$ 682 US$ - CNY 20,000	EUR 197 EUR (5,028) EUR (10) BRL (178) EUR (58)	$ - - - - -	Subsidiary Subsidiary Subsidiary Associate Subsidiary

Note 1: Lite-On IT Singapore Pte. Ltd. was dissolved after merging with Lite-On Singapore Pte. on January 1, 2015.

Note 2: Lite-On Automotive North America Inc. was dissolved after liquidation on May 26, 2015.

Note 3: The Group reorganized its structure and Lite-On Sales & Distribution Inc. became directly held by Lite-On Technology USA, Inc.

Note 4: FiiDi Optical Co., Ltd. was dissolved after liquidation in April 2015.

Note 5: Please refer to Table 8 for information on investment in Mainland China.

(Concluded)

89 -

TABLE 8

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

INFORMATION ON INVESTMENT IN MAINLAND CHINA FOR THE SIX MONTHS ENDED JUNE 30, 2015

(Amounts in Thousands of New Taiwan Dollars or Thousands of Foreign Currencies)

Investor Company	Investee Company	Main Businesses and Products	Total Amount of Paid-in Capital	Method of Investment	Accumulated Outflow of Investment from Taiwan as of January 1, 2015	Investmen	t of Flows	Accumulated Outflow of Investment from Taiwan as of June 30, 2015	Net Income (Losses) of the Investee Company (Note 2)	Percentage of Ownership	Share of Profits/Losses (Note 2)	Carrying Amount as of June 30, 2015	Accumulated Inward Remittance of Earnings as of June 30, 2015	Note
						Outflow	Inflow
Lite-On Technology Corporation	Lite-On Computer Tech (Dongguan) Co., Ltd. DongGuan G-Pro Computer Co., Ltd. Lite-On Electronics (Tianjinn) Co., Ltd. Lite-On Electronics (Dongguan) Co., Ltd. Silitek Elec. (Dongguan) Co., Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. China Bridge (China) Co., Ltd. Lite-On Network Communication (Dongguan) Limited (formerly: Dong Guan G-Com Computer Ltd.) Lite-On Communications (Guangzhou) Co., Ltd. Dong Guan G-Tech Computers Co., Ltd. Lite-On Tech (Guangzhou) Co., Ltd. COMMIT Incorporated Lite-On Elec and Wire (Guangzhou) Co., Ltd. Lite-On (Guangzhou) Infortech Co., Ltd. Lite-On (Guangzhou) Precision Tooling Co., Ltd. Lite-On Digital Electronics (Dongguan) Co., Ltd. Lite-On Power Technology (Chang Zhou) Co., Ltd. Lite-On Li Shin Technology (Ganzhou) Co., Ltd. Lite-On Technology (Xianging) Co., Ltd. Lite-On Electronics (Jiangsu) Co., Ltd.	Manufacture and sale of display device Manufacture and sale of system products ODM services Manufacture of electronic components Manufacture and sale of keyboards Manufacture and sale of printers and scanners Investment, sales agent Manufacture and sale of IT products Manufacture and sale of mobile terminal equipment Manufacture and sale of computer case Manufacture and sale of computer case Manufacture and sale of application software and multimedia product design Manufacture and sale of mobile terminal equipment Information outsourcing Manufacture and sale of modules Manufacture and sale of computer peripheral products Manufacture and sale of new-type electronic components and peripheral materials Manufacture and sale of electronic components Manufacture and sale of electronic components Development, manufacture, sale and installation of power supplies and transformers and provision of technology consulting services, maintenance equipment and precision instruments	$ 505,284 ( US$ 16,400 ) 702,499 ( US$ 22,801 ) 2,048,865 ( US$ 66,500 ) 1,090,674 ( US$ 35,400 ) 147,888 ( US$ 4,800 ) 1,127,646 ( US$ 36,600 ) 916,443 ( US$ 29,745 ) 436,578 ( US$ 14,170 ) 756,694 ( US$ 24,560 ) 354,315 ( US$ 11,500 ) 1,022,892 ( US$ 33,200 ) 988,570 ( US$ 32,086 ) 487,106 ( US$ 15,810 ) 39,129 ( US$ 1,270 ) 560,742 ( US$ 18,200 ) 92,430 ( US$ 3,000 ) 518,224 ( US$ 16,820 ) 369,720 ( US$ 12,000 ) 200,265 ( US$ 6,500 ) 4,652,310 ( US$ 151,000 )	Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1	$ 877,130 ( US$ 28,469 ) 702,499 ( US$ 22,801 ) 2,048,803 ( US$ 66,498 ) 1,090,674 ( US$ 35,400 ) 147,888 ( US$ 4,800 ) 1,127,646 ( US$ 36,600 ) 916,443 ( US$ 29,745 ) 436,578 ( US$ 14,170 ) 756,694 ( US$ 24,560 ) 354,315 ( US$ 11,500 ) 1,022,892 ( US$ 33,200 ) 18,486 ( US$ 600 ) 487,106 ( US$ 15,810 ) 72,219 (US$ 2,344 ) 375,882 ( US$ 12,200 ) 92,430 ( US$ 3,000 ) 554,087 ( US$ 17,984 ) 410,882 ( US$ 13,336 ) 200,265 ( US$ 6,500 ) 4,498,260 ( US$ 146,000 )	$ - - - - - - - - - - - - - - - - - - - 154,050 ( US$ 5,000 )	$ - - - - - - - - - - - - - - - - - - - -	$ 877,130 ( US$ 28,469 ) 702,499 ( US$ 22,801 ) 2,048,803 ( US$ 66,498 ) 1,090,674 ( US$ 35,400 ) 147,888 ( US$ 4,800 ) 1,127,646 ( US$ 36,600 ) 916,443 ( US$ 29,745 ) 436,578 ( US$ 14,170 ) 756,694 ( US$ 24,560 ) 354,315 ( US$ 11,500 ) 1,022,892 ( US$ 33,200 ) 18,486 ( US$ 600 ) 487,106 ( US$ 15,810 ) 72,219 (US$ 2,344 ) 375,882 ( US$ 12,200 ) 92,430 ( US$ 3,000 ) 554,087 ( US$ 17,984 ) 410,882 ( US$ 13,336 ) 200,265 ( US$ 6,500 ) 4,652,310 ( US$ 151,000 )	$ (7,153 ) ( CNY -1,425 ) 63,056 ( CNY 12,562 ) (21,203 ) ( CNY 4,224 ) 104,764 ( CNY 20,871 ) 304,116 ( CNY 60,586 ) 596,552 ( CNY 118,845 ) 35,157 ( CNY 7,004 ) 62,755 ( CNY 12,502 ) - 26,237 ( CNY 5,227 ) - - - 2,761 ( CNY 550 ) - 231 ( CNY 46 ) 9,924 ( CNY 1,977 ) (21,293 ) ( CNY -4,242 ) (27,939 ) ( CNY -5,566 ) 291,407 ( CNY 58,054 )	100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 1.87 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00	$ (7,153 ) ( CNY -1,425 ) 63,056 ( CNY 12,562 ) (21,203 ) ( CNY 4,224 ) 104,764 ( CNY 20,871 ) 304,116 ( CNY 60,586 ) 596,552 ( CNY 118,845 ) 35,157 ( CNY 7,004 ) 62,755 ( CNY 12,502 ) - 26,237 ( CNY 5,227 ) - - - 2,761 ( CNY 550 ) - 231 ( CNY 46 ) 9,924 ( CNY 1,977 ) (21,293 ) ( CNY -4,242 ) (27,939 ) ( CNY -5,566 ) 291,407 ( CNY 58,054 )	$ 465,776 (HK$ 117,191 ) 708,240 (HK$ 178,196 ) 2,573,008 (HK$ 647,379 ) 1,166,862 (HK$ 293,587 ) 1,481,157 (HK$ 372,665 ) 13,324,854 (HK$ 3,352,586 ) 1,385,690 (HK$ 348,645 ) 951,022 (HK$ 239,281 ) - 632,597 (HK$ 159,164 ) - - - 161,444 ( HK$ 40,620 ) - 84,414 ( HK$ 21,239 ) 716,420 ( HK$ 180,254 ) 305,536 ( HK$ 76,874 ) 143,051 ( US$ 4,643 ) 7,381,437 ( HK$ 1,857,199 )	$ - - - - - - - - - - - - - - - - - - - -	Note 3 Note 3 Note 3 Note 3 Note 3

(Continued)

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Investee Company	Main Businesses and Products	Total Amount of Paid-in Capital	Method of Investment	Accumulated Outflow of Investment from Taiwan as of January 1, 2015	Investmen	t of Flows	Accumulated Outflow of Investment from Taiwan as of June 30, 2015	Net Income (Losses) of the Investee Company (Note 2)	Percentage of Ownership	Share of Profits/Losses (Note 2)	Carrying Amount as of June 30, 2015	Accumulated Inward Remittance of Earnings as of June 30, 2015	Note
					Outflow	Inflow
Lite-On Technology (Guangzhou) Investment Co., Ltd. Lite-On Technology (Ying Tan) Co., Ltd. Lite-On Power Technology (Dongguan) Co., Ltd. Beijing Lite-On Mobile Electronic and Telecommunication Components Co., Ltd. Guangzhou Lite-On Mobile Engineering Plastics Co., Ltd. Guangzhou Lite-On Mobile Electronic Components Co., Ltd. Shenzhen Lite-On Mobile Precision Molds Co., Ltd. Zhuhai Lite-On Mobile Technology Company Ltd. Lite-On Young Fast (Huizhou) Co., Ltd. Lite-on Green Technologies (Nanjing) Corporation Changzhou Binhu Thin Film Solar Greenhouse Co., Ltd. Epricrystal (Changzhou) Co., Ltd. Dongguan Lite-On Computer Co., Ltd. Huizhou Li Shin Electronic Co., Ltd. Huizhou Fu Tai Electronic Co., Ltd. Li Shin Technology (Huizhou) Ltd. Lite-On Opto Technology (Guangzhou) Co., Ltd. Lite-On Auto Electric Technology (Guangzhou) Ltd. Lite-On IT Opto Tech (BH) Co., Ltd. Lite-On Automotive (Wuxi) Co., Ltd. Lite-On Automotive Electronics (Guangzhou) Co., Ltd.	Investment activities Manufacture and sale of electronic components Development, manufacture and sale of electronic components, power supplies and provision technology consulting services Manufacture and sale of mobile phone modules and design for assembly line Manufacture and sale of mobile phone modules and design for assembly line Manufacture and sale of mobile phone modules and design for assembly line Manufacture and sale of mobile phone modules and design for assembly line Manufacture and sale of mobile phone modules and design for assembly line Modules of touch panels Solar energy engineering Manufacture and sale of solar energy engineering Manufacture, design and sale of light-emitting diode products Manufacture and sale of computer hosts and components Manufacture of computer peripheral products Manufacture of computer peripheral products Manufacture and sale of new-type electronic components and peripheral materials Manufacture and sale of optical disc drives Manufacture and sale of optical disc drives Manufacture and sale of optical disc drives Manufacture, sale and processing of electronic products Manufacture, sale and processing of electronic products	$ 924,300 ( US$ 30,000 ) 338,910 ( US$ 11,000 ) 492,097 ( US$ 15,972 ) 492,960 ( US$ 16,000 ) 602,952 ( US$ 19,570 ) 1,235,481 ( US$ 40,100 ) 254,368 ( HK$ 64,000 ) 573,128 ( US$ 18,602 ) 308,100 ( US$ 10,000 ) 23,108 ( US$ 750 ) 298,461 ( CNY 59,950 ) 4,313,400 ( US$ 140,000 ) 61,620 ( US$ 2,000 ) 194,334 ( US$ 6,308 ) 29,845 ( US$ 969 ) 184,860 (US$ 6,000 ) 1,324,830 ( US$ 43,000 ) 61,620 ( US$ 2,000 ) 1,694,550 ( US$ 55,000 ) 154,050 ( US$ 5,000 ) 191,022 ( US$ 6,200 )	Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1	$ 924,300 ( US$ 30,000 ) 338,910 ( US$ 11,000 ) 492,097 ( US$ 15,972 ) 1,613,335 ( US$ 52,364 ) 2,792,218 ( US$ 90,627 ) 3,553,995 ( US$ 115,352 ) 402,101 ( US$ 13,051 ) 478,448 ( US$ 15,529 ) 225,067 ( US$ 7,305 ) 23,108 ( US$ 750 ) 92,337 (US$ 2,997 ) 831,870 ( US$ 27,000 ) 61,620 ( US$ 2,000 ) 125,366 (US$ 4,069 ) 2,003 (US$ 65 ) - 1,324,830 ( US$ 43,000 ) 61,620 ( US$ 2,000 ) 1,694,550 ( US$ 55,000 ) 154,050 ( US$ 5,000 ) 180,855 ( US$ 5,870 )	$ - - - - - - - - - - - - - - - - - - - - -	$ - - - - - - - - - - - - - - - - - - - - -	$ 924,300 ( US$ 30,000 ) 338,910 ( US$ 11,000 ) 492,097 ( US$ 15,972 ) 1,613,335 ( US$ 52,364 ) 2,792,218 ( US$ 90,627 ) 3,553,995 ( US$ 115,352 ) 402,101 ( US$ 13,051 ) 478,448 ( US$ 15,529 ) 225,067 ( US$ 7,305 ) 23,108 ( US$ 750 ) 92,337 (US$ 2,997 ) 831,870 ( US$ 27,000 ) 61,620 ( US$ 2,000 ) 125,366 (US$ 4,069 ) 2,003 (US$ 65 ) - 1,324,830 ( US$ 43,000 ) 61,620 ( US$ 2,000 ) 1,694,550 ( US$ 55,000 ) 154,050 ( US$ 5,000 ) 180,855 ( US$ 5,870 )	$ (172,518 ) ( CNY -34,369 ) (6,224 ) ( CNY -1,240 ) (81,137 ) ( CNY -16,164 ) (245,238 ) ( EUR -6,979 ) 38,056 ( EUR 1,083 ) (249,174 ) ( EUR -7,091 ) 29,482 ( EUR 839 ) (219,868 ) ( EUR -6,257 ) 30,044 ( EUR 855 ) (1,320 ) ( CNY -263 ) - 129,980 ( CNY 25,894 ) (202,651 ) ( CNY -40,372 ) (3,418 ) ( CNY -681 ) 1,491 (CNY 297 ) 1,712 ( CNY 341 ) (65,265 ) ( CNY -13,002 ) 14,396 (CNY 2,868 ) 382,271 ( CNY 76,156 ) 60,305 ( CNY 12,014 ) 75,203 ( CNY 14,982 )	100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 19.90 22.40 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00	$ (172,518 ) ( CNY -34,369 ) (6,224 ) ( CNY -1,240 ) (81,137 ) ( CNY -16,164 ) (245,238 ) ( EUR -6,979 ) 38,056 ( EUR 1,083 ) (249,174 ) ( EUR -7,091 ) 29,482 ( EUR 839 ) (219,868 ) ( EUR -6,257 ) 30,044 ( EUR 855 ) (1,320 ) ( CNY -263 ) - 29,119 ( CNY 5,801 ) (202,651 ) ( CNY -40,372 ) (3,418 ) ( CNY -681 ) 1,491 (CNY 297 ) 1,712 ( CNY 341 ) (65,265 ) ( CNY -13,002 ) 14,396 (CNY 2,868 ) 382,271 ( CNY 76,156 ) 60,305 ( CNY 12,014 ) 75,203 ( CNY 14,982 )	$ 807,758 ( HK$ 203,235 ) 384,632 ( US$ 12,484 ) 854,418 ( HK$ 214,975 ) 875,651 ( US$ 28,421 ) 1,482,577 ( US$ 48,120 ) 2,545,707 ( US$ 82,626 ) 308,993 ( US$ 10,029 ) (678,659 ) ( CNY -136,318 ) 308,100 ( US$ 10,000 ) (43,719 ) ( US$ -1,419 ) 50,559 ( US$ 1,641 ) 929,939 ( CNY 186,791 ) (153,985 ) ( CNY -30,930 ) 545,922 ( US$ 17,719 ) 60,264 (US$ 1,956 ) 414,425 ( US$ 13,451 ) 2,570,540 ( US$ 83,432 ) 140,956 ( US$ 4,575 ) 3,466,156 ( US$ 112,501 ) 541,911 ( HK$ 136,347 ) 1,221,392 ( HK$ 307,307 )	$ - - - - - - - - - - - - - - - - - - - - -	Note 4
													(Continued)

91 -

Investor Company	Investee Company	Main Businesses and Products	Main Businesses and Products	Total Amount of Paid-in Capital	Method o Investmen	Accumulated Outflow of Investment from Taiwan as of January 1, 2015	Investmen	t of Flows	Accumulated Outflow of Investment from Taiwan as of June 30, 2015	Net Income (Losses) of the Investee Company (Note 2)	Percentage of Ownership	Share of Profits/Losses (Note 2)	Carrying Amount as of June 30, 2015	Accumulated Inward Remittance of Earnings as of June 30, 2015
							Outflow	Inflow
Philip & Lite-On Digital Solutions Corp. Silitech Technology Corp.	Changzhou Leotek New Energy Trade Limited LarView Technologies Corp. (Shenzhen) Lite-On Technology (Shanghai) Ltd. Philip & Lite-On Digital Solutions (Shanghai) Co., Ltd. Xurong Electronic (Shenzhen) Co., Ltd. Silitech Technology (SuZhou) Co., Ltd. SuZhou Xulong Mold Producing Co., Ltd.	Wholesale, import and export and installation of street lights, signal lights, scenery lights and new-type electronic components Camera lens modules Manufacture and sale of energy saving equipment Sale of optical disc drives Manufacture of automotive parts, touch panels and plastic & rubber assembly Manufacture and sale of automotive parts Development, manufacture and sale of precision modules and new-type electronic components (chip components, testing elements, hybrid integrated circuits)		$ 30,810 ( US$ 1,000 ) 6,162 ( US$ 200 ) 2,002,650 ( US$ 65,000 ) 30,810 (US$ 1,000 ) 86,962 ( US$ 2,800 ) 2,422,524 ( US$ 78,000 ) 139,761 ( US$ 4,500 )	Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1	$ 30,810 ( US$ 1,000 ) 6,162 ( US$ 200 ) - 30,810 (US$ 1,000 ) 203,354 2,422,524 ( US$ 78,000 ) -	$ - - 2,002,650 ( US$ 65,000 ) - - - -	$ - - - - - - -	$ 30,810 ( US$ 1,000 ) 6,162 ( US$ 200 ) 2,002,650 ( US$ 65,000 ) 30,810 (US$ 1,000 ) 203,354 2,422,524 ( US$ 78,000 ) -	$ (8,247 ) ( CNY -1,643 ) - (7,017 ) ( CNY -1,398 ) 40,071 (CNY 7,983 ) 54,092 ( CNY 10,756 ) 39,332 ( CNY 7,821 ) (34,434 ) ( CNY -6,847 )	100.00 100.00 100.00 100.00 100.00 100.00 60.00	$ (8,247 ) ( CNY -1,643 ) - (7,017 ) ( CNY -1,398 ) 40,071 (CNY 7,983 ) 54,092 ( CNY 10,756 ) 39,332 ( CNY 7,821 ) (20,659 ) ( CNY -4,108 )	$ 21,896 ( HK$ 5,509 ) 3,358 ( US$ 109 ) 1,961,827 ( US$ 63,675 ) 523,473 1,013,555 ( CNY 202,195 ) 1,839,769 ( CNY 367,017 ) 59,441 ( CNY 11,858 )	$ - - - - 114,063 (CNY 22,681 ) - -

Accumulated Investm	ent in Mainland China as of Ju 30, 2015	ne	Investment A Investment	mounts Authorized by Commission, MOEA		Upper L	imit on Investment
$33,757	,531 (US$1,095,668)		$40,288,0	19 (US$1,307,628)			Note 5

Note 1: Indirect investment in Mainland China through holding companies.

Note 2: The financial statements used as basis for calculating the investment amounts were all unaudited, except those of Silitech Technology (SuZhou) Co., Ltd., Xurong Electronic (Shenzhen) Co., Ltd., Lite-On Electronics (Guangzhou) Co., Ltd., Lite-On Technology (Changzhou) Co., Ltd., Lite-On Opto Technology (Changzhou) Co., Ltd., Guangzhou Lite-On Mobile Electronic Components Co., Ltd., Beijing Lite-On Mobile Electronic and Telecommunication Components Co., Ltd.

Note 3: Lite-On Electronics (Guangzhou) Co., Ltd. merged with Lite-On Tech (Guangzhou) Co., Ltd., Lite-On (Guangzhou) Precision Tooling Co., Ltd., Lite-On Communications (Guangzhou) Co., Ltd. and Lite-On Elec and Wire (Guangzhou) Co., Ltd., with the Lite-On Electronics (Guangzhou) Co., Ltd. as the survivor entity. Because the merging process was still under way as of June 30, 2015, the change in the amount of investment in Mainland China has not yet been registered with the Ministry of Economic Affairs.

Note 4: Zhuhai Lite-On Mobile Technology Company Ltd. reorganized its structure on March 5, 2014; thus Lite-On Technology (Guangzhou) Investment Co., Ltd. wholly acquired Zhuhai Lite-On Mobile Technology Company Ltd.

Note 5: Under Order No. 09704604680 and Order No. 10420404350 issued by the Ministry of Economic Affairs, R.O.C. on August 29, 2008 and February 16, 2015, respectively, the Parent Company acquired a certification-approved by the Industrial Development Bureau and valid from February 9, 2015 to February 8, 2018 - of its status as operation headquarters in the ROC. Thus, the Parent Company has no limitation on the amount of investing in Mainland China.

(Concluded)

92 -

TABLE 9

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

INTERCOMPANY RELATIONSHIPS AND SIGNIFICANT INTERCOMPANY TRANSACTIONS FOR THE SIX MONTHS ENDED JUNE 30, 2015 (Amounts in Thousands of New Taiwan Dollars)

No. (Note 1)	Company Name	Counter Party	Nature of Relationship (Note 2)		Intercompany Transaction	Intercompany Transaction
				Financial Statements Item	Amount	Terms	% of Consolidated Net Revenue or Total Assets (Note 3)
0	Lite-On Technology Corporation	Philip & Lite-On Digital Solutions Corp. Philip & Lite-On Digital Solutions Corp. Philip & Lite-On Digital Solutions Corp. LET (HK) Ltd. LET (HK) Ltd. Lite-On Technology (Changzhou) Co., Ltd. Lite-On Technology (Changzhou) Co., Ltd. Lite-On Technology (Changzhou) Co., Ltd. Lite-On Technology (Changzhou) Co., Ltd. China Bridge Express (Wuxi) Co., Ltd. China Bridge Express (Wuxi) Co., Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. Titanic Capital Services Ltd. Titanic Capital Services Ltd. Lite-On Singapore Pte. Ltd. Lite-On Singapore Pte. Ltd. Lite-On Singapore Pte. Ltd. Lite-On Singapore Pte. Ltd. Lite-On Singapore Pte. Ltd. Lite-On Singapore Pte. Ltd. Lite-On Japan Ltd. Lite-On Japan Ltd. Lite-On, Inc. Lite-On Sales & Distribution Inc. Lite-On Trading USA, Inc. Lite-On Trading USA, Inc. Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd. Li Shin International Enterprise Corp. Li Shin International Enterprise Corp. Lite-On Automotive Electronics (Guangzhou) Co., Ltd. Lite-On Automotive Electronics (Guangzhou) Co., Ltd.	a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a. a.	Sales Accounts receivable Other receivable Purchases Accounts payable Sales Accounts receivable Purchases Accounts payable Sales Accounts receivable Other receivable Disposal of property, plant and equipment Other receivable Other payable Sales Accounts receivable Other receivable Purchases Accounts payable Other payable Sales Accounts receivable Purchases Other payable Sales Accounts receivable Accounts receivable Purchases Accounts payable Purchases Accounts payable Purchases Accounts payable	$ 5,163,279 2,406,204 137,392 4,873,546 470,081 516,693 346,674 647,549 437,314 401,761 264,925 136,146 185,558 124,122 409,746 1,912,696 1,261,024 173,960 12,815,893 6,657,712 238,865 432,231 224,655 111,010 126,908 1,722,965 1,236,213 2,043,553 25,934,668 3,690,186 1,534,376 580,065 360,919 230,331	Cost-plus pricing No significant difference No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference No significant difference No significant difference No significant difference No significant difference Cost-plus pricing No significant difference No significant difference Cost-plus pricing No significant difference No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference	5 1 - 5 - 1 - 1 - - - - - - - 2 1 - 12 3 - - - - - 2 1 1 25 2 1 - - -
							(Continued)

93 -

No. (Note 1)	Company Name	Counter Party	Nature of Relationship (Note 2)		Intercompany Transaction	Intercompany Transaction
				Financial Statements Item	Amount	Terms	% of Consolidated Net Revenue or Total Assets (Note 3)
1	Lite-On Electronics (Tianjinn) Co., Ltd.	Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd.	c. c.	Sales Accounts receivable	$ 791,349 254,921	Cost-plus pricing No significant difference	1 -
2	Lite-On Network Communication (Dongguan) Limited (formerly: Dong Guan G-Com Computer Ltd.)	Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd.	c. c.	Sales Accounts receivable	3,117,222 770,711	Cost-plus pricing No significant difference	3 -
3	Lite-On Opto Technology (Changzhou) Co., Ltd.	Changzhou Leotek New Energy Trade Limited Lite-On Singapore Pte. Ltd. Lite-On Singapore Pte. Ltd.	c. c. c.	Other receivable Sales Accounts receivable	203,554 1,803,222 216,070	No significant difference Cost-plus pricing No significant difference	- 2 -
4	Lite-On Li Shin Technology (Ganzhou) Co., Ltd.	Li Shin International Enterprise Corp. Li Shin International Enterprise Corp.	c. c.	Sales Accounts receivable	198,242 105,057	Cost-plus pricing No significant difference	- -
5	Lite-On Technology (Changzhou) Co., Ltd.	Lite-On Technology (Shanghai) Ltd. Lite-On Singapore Pte. Ltd. Lite-On Singapore Pte. Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd. Zhuhai Lite-On Mobile Technology Co., Ltd.	c. c. c. c. c. c.	Other receivable Sales Accounts receivable Sales Accounts receivable Other receivable	211,577 6,853,510 416,286 4,016,295 374,637 1,288,187	No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference No significant difference	- 7 - 4 - 1
6	Lite-On Technology (Ying Tan) Co., Ltd.	Li Shin International Enterprise Corp. Li Shin International Enterprise Corp.	c. c.	Sales Accounts receivable	319,362 189,094	Cost-plus pricing No significant difference	- -
7	Lite-On Technology (Xianging) Co., Ltd.	Li Shin International Enterprise Corp.	c.	Sales	290,204	Cost-plus pricing	-
8	Lite-On Technology (Shanghai) Ltd.	Philip & Lite-On Digital Solutions (Shanghai) Co., Ltd. Philip & Lite-On Digital Solutions (Shanghai) Co., Ltd.	c. c.	Sales Accounts receivable	163,392 100,032	Cost-plus pricing No significant difference	- -
9	China Bridge (China) Co., Ltd.	Lite-On Opto Technology (Changzhou) Co., Ltd.	c.	Other receivable	248,350	No significant difference	-
10	Lite-On Electronics (Dongguan) Co., Ltd.	Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd.	c. c.	Sales Accounts receivable	5,397,213 1,310,597	Cost-plus pricing No significant difference	5 1
11	Silitek Elec. (Dongguan) Co., Ltd.	Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd.	c. c.	Sales Accounts receivable	4,571,126 1,965,025	Cost-plus pricing No significant difference	4 1
12	Lite-On Power Technology (Dongguan) Co., Ltd.	Lite-On Electronics Co., Ltd.	c.	Sales	832,748	Cost-plus pricing	1
13	Lite-On Electronics Co., Ltd.	Lite-On Singapore Pte. Ltd.	c.	Sales	832,748	Cost-plus pricing	1
14	Dong Guan G-Tech Computers Co., Ltd.	Lite-On Electronics (Dongguan) Co., Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd.	c. c. c. c. c.	Other receivable Sales Accounts receivable Sales Accounts receivable	101,760 157,528 160,317 1,560,254 338,953	No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference	- - - 2 -

(Continued)

94 -

No. (Note 1)	Company Name	Counter Party	Nature of Relationship (Note 2)		Intercompany Transaction	Intercompany Transaction
				Financial Statements Item	Amount	Terms	% of Consolidated Net Revenue or Total Assets (Note 3)
15	Huizhou Li Shin Electronic Co., Ltd.	Li Shin International Enterprise Corp. Li Shin International Enterprise Corp.	c. c.	Sales Accounts receivable	$ 693,214 393,673	Cost-plus pricing No significant difference	1 -
16	DongGuan G-Pro Computer Co., Ltd.	Silitek Elec. (Dongguan) Co., Ltd. Lite-On Overseas Trading Co., Ltd.	c. c.	Other receivable Sales	254,075 2,951,310	No significant difference Cost-plus pricing	- 3
17	Lite-On Electronics (Guangzhou) Co., Ltd.	Silitek Elec. (Dongguan) Co., Ltd. Dong Guan G-Tech Computers Co., Ltd. Dong Guan G-Tech Computers Co., Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd.	c. c. c. c. c.	Other receivable Sales Accounts receivable Sales Accounts receivable	251,100 125,732 115,265 20,921,957 6,584,364	No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference	- - - 20 3
18	Lite-On Opto Technology (Guangzhou) Co., Ltd.	LET (HK) Ltd. LET (HK) Ltd.	c. c.	Sales Accounts receivable	1,535,803 278,728	Cost-plus pricing No significant difference	1 -
19	Lite-On Auto Electric Technology (Guangzhou) Ltd.	Lite-On Technology (Shanghai) Ltd. Philip & Lite-On Digital Solutions (Shanghai) Co., Ltd.	c. c.	Sales Sales	127,583 280,499	Cost-plus pricing Cost-plus pricing	- -
20	Lite-On IT Opto Tech (BH) Co., Ltd.	LET (HK) Ltd. LET (HK) Ltd.	c. c.	Sales Accounts receivable	7,990,173 1,045,591	Cost-plus pricing No significant difference	8 1
21	LET (HK) Ltd.	Lite-On Opto Technology (Guangzhou) Co., Ltd. Lite-On Opto Technology (Guangzhou) Co., Ltd. Lite-On Auto Electric Technology (Guangzhou) Ltd. Lite-On IT Opto Tech (BH) Co., Ltd. Lite-On IT Opto Tech (BH) Co., Ltd. Lite-On Singapore Pte. Ltd. Lite-On Singapore Pte. Ltd.	c. c. c. c. c. c. c.	Sales Accounts receivable Accounts receivable Sales Accounts receivable Sales Accounts receivable	463,025 457,398 104,266 4,071,697 4,135,654 4,734,257 1,156,579	Cost-plus pricing No significant difference No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference	- - - 4 2 5 1
22	Lite-On Electronics (Thailand) Co., Ltd.	Lite-On Singapore Pte. Ltd. Lite-On Singapore Pte. Ltd.	c. c.	Sales Accounts receivable	1,587,511 803,487	Cost-plus pricing No significant difference	2 -
23	Lite-On Singapore Pte. Ltd.	Lite-On Technology (Changzhou) Co., Ltd. China Bridge Express (Wuxi) Co., Ltd. China Bridge Express (Wuxi) Co., Ltd. Lite-On Electronics H.K. Ltd. Lite-On Electronics H.K. Ltd. Lite-On Electronics Co., Ltd. Lite-On, Inc. Lite-On, Inc. Lite-On Japan Ltd. Lite-On Japan Ltd. Lite-On Trading USA, Inc. Lite-On Trading USA, Inc. Leotek Electronics USA LLC Leotek Electronics USA LLC	c. c. c. c. c. c. c. c. c. c. c. c. c. c.	Sales Sales Accounts receivable Sales Accounts receivable Other receivable Sales Accounts receivable Sales Accounts receivable Sales Accounts receivable Sales Accounts receivable	108,899 472,440 344,665 991,773 413,948 101,601 338,787 171,218 835,936 545,986 2,253,332 1,259,869 644,660 500,322	Cost-plus pricing Cost-plus pricing No significant difference Cost-plus pricing No significant difference No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference	- - - 1 - - - - 1 - 2 1 1 -
							(Continued)

95 -

No. (Note 1)	Company Name	Counter Party	Nature of Relationship (Note 2)		Intercompany Transaction	Intercompany Transaction
				Financial Statements Item	Amount	Terms	% of Consolidated Net Revenue or Total Assets (Note 3)
		Lite-On Sales & Distribution Inc. Lite-On Sales & Distribution Inc. Philips & Lite-On Digital Solutions USA Inc. Philips & Lite-On Digital Solutions USA Inc. Philips & Lite-On Digital Solutions Germany GmbH Philips & Lite-On Digital Solutions Germany GmbH Lite-On Overseas Trading Co., Ltd. Lite-On Overseas Trading Co., Ltd. Lite-On China Holding Co., Ltd.	c. c. c. c. c. c. c. c. c.	Sales Accounts receivable Sales Accounts receivable Sales Accounts receivable Sales Accounts receivable Other receivable	$ 265,424 270,965 4,302,127 2,648,998 1,123,587 1,150,038 254,306 1,307,367 278,545	Cost-plus pricing No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference No significant difference	- - 4 1 1 1 - 1 -
24	G&W Technology (BVI) Limited	G&W Technology Limited	c.	Other receivable	175,655	No significant difference	-
25	Lite-On Overseas Trading Co., Ltd.	Lite-On Network Communication (Dongguan) Limited (formerly: Dong Guan G-Com Computer Ltd.) Lite-On Network Communication (Dongguan) Limited (formerly: Dong Guan G-Com Computer Ltd.) Lite-On Technology (Changzhou) Co., Ltd. Lite-On Technology (Changzhou) Co., Ltd. Dongguan Lite-On Computer Co., Ltd. Lite-On Electronics (Dongguan) Co., Ltd. Lite-On Electronics (Dongguan) Co., Ltd. Silitek Elec. (Dongguan) Co., Ltd. Silitek Elec. (Dongguan) Co., Ltd. Dong Guan G-Tech Computers Co., Ltd. Dong Guan G-Tech Computers Co., Ltd. I-Solutions Limited I-Solutions Limited DongGuan G-Pro Computer Co., Ltd. DongGuan G-Pro Computer Co., Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. Lite-On Electronics (Guangzhou) Co., Ltd. Lite-On Singapore Pte. Ltd. Lite-On Singapore Pte. Ltd.	c. c. c. c. c. c. c. c. c. c. c. c. c. c. c. c. c. c. c.	Sales Accounts receivable Sales Accounts receivable Accounts receivable Sales Accounts receivable Sales Accounts receivable Sales Accounts receivable Sales Accounts receivable Sales Accounts receivable Sales Accounts receivable Sales Accounts receivable	2,806,832 1,489,779 7,460,384 4,850,384 249,064 4,744,439 1,276,507 3,638,636 1,105,125 1,067,456 529,413 180,132 136,663 2,377,855 1,028,810 20,996,845 9,123,151 16,487,519 9,882,763	Cost-plus pricing No significant difference Cost-plus pricing No significant difference No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference Cost-plus pricing No significant difference	3 1 7 2 - 5 1 4 1 1 - - - 2 1 20 5 16 5
26	Lite-On Automotive Electronics (Guangzhou) Co., Ltd.	Lite-On Singapore Pte. Ltd. Lite-On Singapore Pte. Ltd.	c. c.	Sales Accounts receivable	602,701 407,461	Cost-plus pricing No significant difference	1 -
27	Eagle Rock Investment Ltd.	Lite-On Mobile Pte. Ltd.	c.	Other receivable	616,450	No significant difference	-
28	Lite-On China Holding Co., Ltd.	Lite-On Mobile Pte. Ltd.	c.	Other receivable	616,450	No significant difference	-
29	Guangzhou Lite-On Mobile Engineering Plastics Co., Ltd.	Zhuhai Lite-On Mobile Technology Co., Ltd.	c.	Other receivable	1,244,639	No significant difference	1
30	Guangzhou Lite-On Mobile Electronic Components Co., Ltd.	Beijing Lite-On Mobile Electronic and Telecommunications Components Co., Ltd.	c.	Other receivable	846,345	No significant difference	-

(Continued)

96 -

No. (Note 1)	Company Name	Counter Party	Nature of Relationship (Note 2)		Intercompany Transaction	Intercompany Transaction
				Financial Statements Item	Amount	Terms	% of Consolidated Net Revenue or Total Assets (Note 3)
31	Shenzhen Lite-On Mobile Precision Molds Co., Ltd.	Guangzhou Lite-On Mobile Electronic Components Co., Ltd. Guangzhou Lite-On Mobile Electronic Components Co., Ltd.	c. c.	Sales Accounts receivable	$ 364,358 133,229	Cost-plus pricing No significant difference	- -
32	Lite-On Mobile Pte. Ltd.	Guangzhou Lite-On Mobile Electronic Components Co., Ltd. Lite-On Mobile India Private Limited	c. c.	Sales Other receivable	245,749 885,202	Cost-plus pricing No significant difference	- -
33	Lite-On Mobile Oyj (formerly: Perlos Oyj)	Lite-On Mobile India Private Limited	c.	Other receivable	150,979	No significant difference	-
34	Beijing Lite-On Mobile Electronic and Telecommunications Components Co., Ltd.	Lite-On Mobile Oyj (formerly: Perlos Oyj) Lite-On Mobile Oyj (formerly: Perlos Oyj)	c. c.	Sales Accounts receivable	408,940 122,909	Cost-plus pricing No significant difference	- -
35	Silitech Technology Corp.	Silitech Technology Corporation Ltd. Silitech Technology Corporation Ltd. Lite-On Technology (Changzhou) Co., Ltd.	c. c. c.	Purchases Accounts payable Sales	505,116 330,700 104,569	No significant difference No significant difference No significant difference	- - -
36	Xurong Electronic (Shenzhen) Co., Ltd.	Silitech Technology Corporation Ltd. Silitech Technology Corporation Ltd.	c. c.	Accounts receivable Sales	455,030 666,121	No significant difference No significant difference	- 1
37	Silitech (Bermuda) Holding Ltd.	Silitech (Hong Kong) Holding Ltd.	c.	Other receivable	439,907	No significant difference	-

Note 1: The Parent Company and its subsidiaries are coded as follows:

a. The Parent Company is coded “0”.
b. The subsidiaries are coded consecutively beginning from “1” in the order presented in the table above.

Note 2: Nature of relationship is as follows:

a. From the Parent Company to its subsidiary.
b. From a subsidiary to its Parent Company.
c. Between subsidiaries.
Note 3: The percentage calculation is based on the consolidated total operating revenues or total assets. For balance sheet items, each item's period-end balance is shown as a percentage to consolidated total assets as of June 30, 2015. For profit or loss items, cumulative amounts are shown as a percentage to consolidated total operating revenues for the six months ended June 30, 2015.

Note 4: The intercompany transactions have been eliminated from consolidation.

Note 5: The above table only discloses the related-party transactions each amounting to at least NT$100 million, relative transactions which under NT$100 million are not disclosed additionally.

(Concluded)

97 -

AI assistant

LTC — Interim / Quarterly Report 2015

51997_rns_2015-11-25_668f3750-a4db-4cdc-b6b2-e06111c554bf.pdf

Lite-On Technology Corporation and Subsidiaries

INDEPENDENT AUDITORS’ REVIEW REPORT

Notice to Readers

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(In Thousands of New Taiwan Dollars)

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(In Thousands of New Taiwan Dollars)

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS (In Thousands of New Taiwan Dollars)

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

1. GENERAL INFORMATION

2. APPROVAL OF FINANCIAL STATEMENTS

3. APPLICATION OF NEW, AMENDED AND REVISED STANDARDS AND INTERPRETATIONS

Recognition and measurement of financial assets

The impairment of financial assets

Hedge accounting

4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

2) Income taxes

5. CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

6. CASH AND CASH EQUIVALENTS

7. FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS

Notional Amount Currency Maturity Date (In Thousands)

June 30, 2014

8. AVAILABLE-FOR-SALE FINANCIAL ASSETS

9. DERIVATIVE FINANCIAL INSTRUMENTS FOR HEDGING

10. DEBT INVESTMENTS WITH NO ACTIVE MARKET

11. TRADE RECEIVABLES

12. INVENTORIES, NET

13. NON-CURRENT ASSETS CLASSIFIED AS HELD FOR SALE

14. INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD

Remark:

15. INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD

16. PROPERTY, PLANT AND EQUIPMENT, NET

For the Six Months Ended June 30, 2015

17. INVESTMENT PROPERTIES, NET

18. OTHER INTANGIBLE ASSETS, NET

For the Six Months Ended June 30, 2015

For the Six Months Ended June 30, 2014

19. OTHER ASSETS

20. BORROWINGS

b. Long-term borrowings

21. FINANCE LEASE PAYABLES

22. PROVISIONS

23. RETIREMENT BENEFIT PLANS

24. EQUITY

a. Share capital

1) Common shares

2) Issued global depositary receipts

b. Capital surplus

d. Other equity items

e. Non-controlling interests

25. REVENUE

26. INCOME TAX

c. Integrated income tax

d. Income tax assessments

27. EARNINGS PER SHARE

Net Profit for the Period

28. ADDITIONAL INFORMATION FOR EXPENSES

29. ACQUISITION OF SUBSIDIARIES

a. Subsidiaries acquired

b. Considerations transferred

30. DECONSOLIDATION OF SUBSIDIARY

b. Analysis of asset and liabilities on the date control was lost

March 28, 2014

31. EQUITY TRANSACTIONS WITH NON-CONTROLLING INTERESTS

32. CAPITAL MANAGEMENT

33. FINANCIAL INSTRUMENTS

June 30, 2015

LTC Interim / Quarterly Report 2015