Announcement on behalf of subsidiary StarVR

Subject: On behalf of subsidiary StarVR announce the revocation of 2018 issuance of new common shares for cash capital increase

To which item it meets--article 4 paragraph xx: 51

Date of events: 2018/07/27

Contents:

1. Date of occurrence of the event: 2018/07/27

2. Company name: StarVR Corporation

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

"subsidiaries"):subsidiaries

4. Reciprocal shareholding ratios: 63.25%

5. Cause of occurrence:

(1)Acer's subsidiary, StarVR Corporation (6681,"StarVR")'s 2018 new common share issuance for cash capital increase is effective on 4th July 2018 per Order No. Financial-Supervisory-Securities-Corporate-1070324130 of the Securities and Futures Bureau ("SFB"), the Financial Supervisory Commission.

(2)Comprehensively considering StarVR's operation and working capital, and subjective and objective changes in the market and economic environment after the effective date of above-mentioned cash capital increase, in order to protect shareholders and StarVR's interests, today, StarVR applied to the SFB for revocation of 2018 issuance of new common shares for cash capital increase.

6. Countermeasures:

Announce as above on behalf of StarVR as supplement to the Company's announcement, dated June 22 2018, of the subject "Explanation about the Company's shareholders who are qualified to subscribe the new shares issued by StarVR Corporation's (6681) capital increase in cash".

StarVR has not sent out subscription notices to current shareholders and employees. Subsequent matters will be announced separately upon SFB's approval on the foregoing StarVR revocation application.

7. Any other matters that need to be specified: None