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http://www.bidnessetc.com/62958-gopro-microsoft-to-collaborate-on-share-file-storage-patents/

Microsoft has explicitly listed that the exFAT file system is one of the technologies that can be licensed; meaning that this file system is most likely covered under the patent deal. The exFAT file system allows saving large files on storage media between 32GB and 256TB.

The latest models of GoPro Hero camera line support SD cards of up to 128GB of storage space. For larger storage media capacity, GoPro’s hardware uses exFAT while for smaller files and storage capacities of under 64GB, it uses the almost obsolete FAT format, which breaks down files into 4GB pieces to fit into the maximum file size available on FAT32 drives.