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Related-party Transactions (Tables)

12 Months Ended

Aug. 31, 2012

Related-party Transactions

Schedule of material related-party transactions

				Years Ended August 31,
Related Parties		Transactions		2012			2011
China SemiLEDs		Sales of goods(1)		$	148		$	611
China SemiLEDs		Rendering of services(2)			260			308
China SemiLEDs		Gain on disposal of patents(3)		$	51		$	17

(1)

The Company sold products to China SemiLEDs pursuant to standard purchase orders.

(2)

The Company provided technical, engineering and operational support services to China SemiLEDs. The Company also provided sapphire wafer recycling services to China SemiLEDs. Service fees were negotiated on an arm's length basis.

(3)

See Note 6 for further details.

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- Definition

Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.

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