Declaration on behalf of Acer Europe SA

Subject: Declaration on behalf of Acer Europe SA (2353119):Derivatives transaction which each MTM loss amount reach 25% of each contract

Date of events: 2015/05/07

Contents:

1.Type of contract: Long term contract

2.Date of occurrence of the event: 2015/05/07

3.Contract amount: Sell RUB / buy USD Forward contract, total RUB 364M

4.Amount of margin paid: N/A

5.Where the current transaction was for hedging risk of held assets or liabilities, the amount of the held assets or liabilities being hedged: Account Receivable in RUB; Total RUB 364M

6.Where the current transaction was for hedging risk of anticipated transactions, the amount of the anticipated transactions being hedged: Unrealized MTM loss NT$45,459K

7.Ceiling on losses on aggregate or individual contracts set forth in the Handling Procedures: Each MTM loss amount reach 25% of each contract notional amount

8.Reason for occurrence of the loss: RUB appreciated against USD recently

9.Contract period, restrictive covenants, and other important stipulations:

2015/02 ~2015/05; N/A; N/A

10.Any other matters that need to be specified: Declaration on behalf of Acer Europe SA(2353119): Derivatives transaction which each MTM loss amount reach 25% of each contract