Acer Gdr Reg S Regulatory News (ACID)

Subject: To announce the capital reduction for major subsidiary "Boardwalk Capital Holdings Ltd. ("ACLAH")"

Date of events: 2014/11/06

Contents:

1. Date of the board of directors resolution: 2014/11/06

2. Reason for the capital reduction: To enhance the financial structure

3. Amount of the capital reduction: US$70,000,000

4. Cancelled shares: 70,000,000 shares

5. Capital reduction ratio: 5.48%

6. Share capital after the capital reduction: US$1,208,432,043

7. Scheduled date of the shareholders' meeting: NA

8. Estimate listed shares, the ratio of listed shares to outstanding shares, after the capital reduction: NA

9. Countermeasures of the aforesaid estimate change in shareholding after the capital reduction: NA

10. Any other matters that need to be specified:

After capital reduction, will be capital injection by Acer European Holding Limited (AEH), made another announcement, to enhance the financial structure of ACLAH