To Issue the 2nd Domestic Unsecured CB

Subject: Acer's Board Approved the Second Issuance of Domestic Unsecured Convertible Bonds.

Date of events: 2013/03/28

Contents:

1. Date of the board of directors resolution: 2013/03/28

2.Name 【__nth issue of (secured, unsecured) corporate bonds of ___ Co.】:

2nd issue of domestic unsecured corporate bonds of Acer

3. Total amount of the issue: Up to NT$ 6 Billion

4. Face value: NT$100,000

5. Issue price: At par

6. Issue period: 3 years

7. Issue coupon/interest rate: 0% per annum

8. Types, names, monetary amounts of security or collateral and stipulations thereupon: N/A

9. Use of the funds raised by the offering and utilization plan: In order to strengthen operating capital

10. Underwriting method: Book building

11. Trustees for the bonds: Taipei Fubon Commercial Bank Co., Ltd.

12. Underwriter or distributing agent institution: Grand Cathay Securities Corp.

13. Guarantor(s) for the issue: N/A

14. Institution serving as agent for payment of the principal and interest:

Acer Shareholder Service Department

15. Certifying institution: N/A (The Bonds to be issued are in scripless form)

16. Where convertible into shares, the rules for conversion:

Will follow the applicable laws and regulations, and will be published after approval from the competent authority is obtained.

17. Resale conditions: Will follow the applicable laws and regulations, and will be published after approval from the competent authority is obtained.

18. Repurchase conditions: Will follow the applicable laws and regulations, and will be published after approval from the competent authority is obtained.

19. The record date for share conversion, if conversion, exchange, or subscription rights are attached:

Will follow the applicable laws and regulations, and will be published after approval from the competent authority is obtained.

20. Possible dilution of equity, if conversion, exchange, or subscription rights are attached:

Will follow the applicable laws and regulations, and will be published after approval from the competent authority is obtained.

21. Any other matters that need to be specified: Authorize the Chairman or the person designated by the Chairman with full power to amend or deal with any and all matters relating to issuance of the Bonds if there's any change of laws and regulations, request by the competent authority, any change of Acer's policy, or to respond to any change of market or objective factors, or any other matters not provided.