1.Date of occurrence of the event:2015/07/16

2.Method of the present increase (decrease) in investment:

 Investment in the company in the Mainland through the business unit located

 in the third avenue.

3.Transaction volume, price per unit, and total monetary

  amount of the transaction:

 Authorize the chairman to invest within the amount of US$15,000 thousand,

 phased over a time period.

4.Company name of the invested mainland Chinese company:

 Jiangsu Canyang Optoelectronics Ltd.

5.Paid-in capital of said invested mainland Chinese company:

 US$160,000 thousand

6.Amount of new capital increment currently planned

  by said invested mainland Chinese company: US$15,000 thousand

7.Main business items of said invested mainland Chinese

  company: Manufacture & sales of LED products.

8.Type of CPA opinion issued for the financial statement

  of said invested mainland Chinese company for the most

  recent fiscal year:

 Audited by an independent accountant and expressed an unqualified opinion.

9.Net worth of said invested mainland Chinese company on

  the financial statement for the most recent fiscal year:

 RMB462,265 thousand

10.Amount of profit/loss of said invested mainland Chinese

   company on the financial statement for the most recent

   fiscal year: Loss of RMB254,845 thousand

11.Amount of actual investment to date in said invested

   mainland Chinese company:US$103,273 thousand

12.Counterparty to the transaction and its relationship

   to the Company:The Company's subsidiary

13.Where the counterparty to the transaction is an actual

   related party, public announcement shall also be made of

   the reason for choosing the related party as the

   counterparty and the identity of the previous owner

   (including its relationship with the company and the

   trading counterpart), the date of transfer, and the price:N/A

14.Where a person who owned the subject matter of the

   transaction within the past five years has been an

   actual related party of the company, public

   announcement shall also be made of the dates and

   prices of acquisition and disposal by the related

   party and such party's relationship to the company

   at those times:N/A

15.Gain (or loss) on disposal:N/A

16.Terms of delivery or payment (including payment period

   and monetary amount), restrictive covenants in the

   contract, and other important stipulations:N/A

17.The manner of deciding on this transaction, the reference

   basis for the decision on price and the decision-making

   department:Board of Directors

18.Broker:N/A

19.Concrete purpose of the acquisition or disposal:Long term investment

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

21.Total amount of mainland China area investment

   (including the present investment) approved by the

   Investment Commission to date:NT$4,411,582 thousand

22.Ratio of the total amount of investment (including

   the present investment) in the mainland China area approved

   by the Investment Commission to date to the paid-in capital

   on the financial statement for the most recent period:73.27%

23.Ratio of the total amount of investment (including

   the present investment) in the mainland China area

   approved by the Investment Commission to date to the

   total assets on the financial statement for the most

   recent period:37.70%

24.Ratio of the total amount of investment (including

   the present investment) in the mainland China area approved

   by the Investment Commission to date to the shareholders’

   equity on the financial statement for the most recent period:54.41%

25.Total amount of actual investment in the mainland China

   area to date:NT$3,864,336 thousand

26.Ratio of the total amount of actual investment in the

   mainland China area to date to the paid-in capital on

   the financial statement for the most recent period:64.19%

27.Ratio of the total amount of actual investment in the

   mainland China area to date to the total assets on the

   financial statement for the most recent period:33.02%

28.Ratio of the total amount of actual investment in the

   mainland China area to date to the shareholders’ equity

   on the financial statement for the most recent period:47.66%

29.Amount of recognized profits and losses on investment in

   the mainland China area for the most recent three fiscal years:

  2012:NT$(242,889)thousand

  2013:NT$(207,722)thousand

  2014:NT$(835,926)thousand

30.Amount of profit remitted back to Taiwan for the most

   recent three fiscal years:0

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

   of the current transaction?:No

32.Any other matters that need to be specified:

  The above financial information is in accordance with the CPA audited

  2014 Formosa Epitaxy Incorporation individual financial statements.