Acer Gdr Reg S Regulatory News (ACID)

Subject: Announcement of Conclusive Settlement Approved by U.S. Court on behalf of Acer Subsidiary Gateway

Date of Occurrence: 2013/11/05

Contents:

1. Parties to the legal matter, name of the court, disposing agency, and reference/case numbers of relevant documents:

Plaintiff: Representative of Class Action

Defendant: Gateway's subsidiary, eMachines, Inc.

Courts: District Court of Cleveland County, State of Oklahoma

Case Number: CJ-2003-968-L

2. Date of occurrence of the event: 2013/11/05

3. Background and circumstances of the matter (including the property/subject matter under dispute):

eMachines, a subsidiary of Gateway, was sued in consumers class actions for flaws in Floppy Disk Controller in specific model number of computers in the US.

4. Course and progression of handling of the matter:

A settlement had been reached with the plaintiff. After the solution was conclusively approved by the court, the eligible class members have claimed the compensation since Q3 2013.

5. Effect on company finances and business and estimated monetary amount of the effect:

Based on current class members' actual claims, the monetary amount of the effect is estimated around NT$850Million according to IFRS.

6. Countermeasures and status of amelioration:

Continually execute the solutions approved by the court, and recognizing the aforesaid compensation in Q3 2013 financial statements. According to IFRS, Acer will adjust consolidated financial statements on a quarterly basis based on class members' actual claims.

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