To revise the announcement dated Dec 4 & 30, 2013

Subject: To revise the announcement dated 2013.12.04 and 2013.12.30 of the transaction amount accumulated within one year with the same targeted assets in exceeding NT$300 million

Contents:

1. Name and nature of the subject matter (e.g.land located at Sublot XX, Lot XX, North District, Taichung City):

Land No.218-0, 215-107, 220-17, 296-34 in San-Cha-Shui Section in Tong-Lo Section, Lung Tan Village, Tao-Yuan Hsien

2. Date of the occurrence of the event: 2013/12/04~2013/12/04

3. Transaction volume (e.g.XX square meters, equivalent to XX p'ing), unit price, total transaction price:

Equivalent to 7,256 p'ing, unit price: NT$54,880/per P'ing;

Total transaction price: NT$ 405,220,000

4. Counterparty to the trade and its relationship with the company (if the trading counterpart is a natural person and is not an actual related party of the Company, the name of the trading counterpart is not required to be disclosed):

Two natural people are non-related to Acer

5. Where the counterpart to the trade is an actual related party, a public announcement shall also include the reason for choosing the related party as trading counterpart and the identity of the previous owner (including its relationship with the company and the trading counterpart), price of transfer and the date of acquisition:

Not available

6. Where a person who owned the property within the past five years has been an actual related person of the company, a public announcement shall also include the dates and prices of acquisition and disposal by the related person and the person's relationship to the company at those times:

Not available

7. Anticipated loss or profit from the disposal (not applicable in cases of acquisition of assets) (where originally deferred, the status or recognition shall be stated and explained):

Estimated disposal gain: NT$38,781,608

8. Terms of delivery or payment (including payment period and monetary amount):

The final payment being paid after signing contract, signing/sealing legal transfer documentation, tax paid and hand over the property being done.

The actual conditions depend on the agreed respective contract.

9. The manner of deciding on this transaction (such as tender invitation, price comparison, or price negotiation), the reference basis for the decision on price and the decision-making department:

Negotiation, refer to appraisal report;

Board of Directors

10. Name of the professional appraisal institution and its appraisal amount:

HomeBan Appraisers Joint Firm, appraisal amount: NTD$390,957,380

11. Reason for any significant discrepancy with the transaction amount, and opinion of the certifying CPA:

Lin,Jui-Ming

12. Is the appraisal report price a limited price or specific price?: No

13. Has an appraisal report not yet been obtained?: No

14. Reason an appraisal report has not yet been obtained:

Obtained the appraisal report

15. Broker and broker's fee:

Guo-Yang Development Ltd.; Total: NT$0

16. Concrete purpose or use of the acquisition or disposition:

To dispose the assets which are not required for core-business

17. Do the directors have any objection to the present transaction?: None

18. Any other matters that need to be specified:

In order to clarify and avoid investor's misunderstanding, the Company hereby posts amendment to our previous public announcements dated December 4 and December 30, 2013 regarding disposal of lands located at Lung Tan Village, in which we mistakenly posted information on disposal of real estate in the same development project due to our unintended negligence while those actually do not belong to the same development project.

 Pursuant to relevant regulations, the Company focuses on the part which meets the announcement criteria (disposal of Land No.220-17, 296-34, 218-0, 215-107 in San-Cha-Shui Section, Lung Tan Village, Tao-Yuan Hsien), re-posts the announcement as described above and removes the information relating to disposal of real estate not under the same development project.

The transaction not belongs to the same project (Disposal of Land No.187-0, 187-44, 220-27 in San-Cha-Shui Section & Land No. 1161-96 in Tong-Lo Section, Lung Tan Village, Tao-Yuan Hsien) at the original announcement is exempt from publishing given that the transaction amount in such transaction does not meet the announcement criteria.