Announce the impairment of assets

Subject: Announce the impairment of assets by applying IAS No. 36

Date of events: 2013/11/05

Contents:

1. Date of occurrence of the event: 2013/11/05

2. Company name: Acer Inc.

3. Relationship to the Company (please enter "head office" or "subsidiaries"):

Head office

4. Reciprocal shareholding ratios: N/A

5. Name of the reporting media: N/A

6. Content of the report: N/A

7. Cause of occurrence: N/A

8. Countermeasures: N/A

9. Any other matters that need to be specified:

(1)The Company and its subsidiaries followed the impairment test pursuant to IAS No. 36, has decided to recognize an impairment loss on Goodwill, trademark and Customer Relationship of approximately NTD 9,943 million.

(2)This is a non-cash impairment loss, and no impact on the working-capital and cash flow of the company.

(3)All figures are unaudited