1.Date of the Competent Authority's approval of

  the capital reduction:NA

2.Date of completion of capital amendment registration:2014/05/30

3.Effect on the company financial report (including any discrepancy between

  the amount of paid-in capital and the number of shares outstanding and the

  effect on net worth per share):

(1)Paid-in capital of HUGA OPTOTECH INC. was NTD5,250,259,780 before

the capital reduction; it is NTD1,799,596,720 after the capital reduction.

(2)Net per share value before capital reduction is NT$14.35

(calculated based on the financial statements of April 30,2014),

After capital reduction the net per share value is NT$41.87

(calculated based on the financial statements of April 30,2014).

4. Planned share conversion operations:NA

5.Estimate listed shares, the ratio of listed shares to

outstanding shares, after the capital reduction:NA

6.Countermeasures of the aforesaid estimate change in shareholding

after the capital reduction:NA

7.Any other matters that need to be specified:

The CTSP has approved HUGA OPTOTECH INC.’s capital reduction program on

May 30,2014 (Ref. 1030012549), Date of receipt : June 4, 2014.