To explain the Commercial Times report

Subject: To explain the Commercial Times report of 14 Jan. 2014

To which item it meets--article 2 paragraph xx: 49

Date of events: 2014/01/14

Contents:

1. Date of occurrence of the event: 2014/01/14

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: The Commercial Times

6. Content of the report:

A mix up on tax refund; Acer is required to return NT$ 350 million in taxes and interest.

7. Cause of occurrence:

The taxes and interest of NT$350 million under this tax litigation judgment have been paid by Acer in 2012 and recovered from IBM already, so that the result of this tax litigation will not materially affect Acer's finance and business.

8. Countermeasures: To publish the material information for explanation

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