Announcement on behalf Acer subsidiaries

Subject: Announcement on behalf Acer subsidiaries regarding AICQ will be merged into ACCQ

Date of events: 2014/1/10

Contents:

1. Kind of merger/acquisition (e.g. merger, consolidation, spin-off, acquisition, or receiving assignment of shares): Merger

2. Date of occurrence of the event: 2014/1/10

3. Names of companies participating in the merger (e.g.name of the other company participating in the merger or consolidation, newly established company in a spin-off, acquired company, or company whose shares are taken assignment of):

The surviving company- ACCQ

The dissolved company-AICQ

4. Counterparty (e.g.name of the other company participating in the merger or consolidation, company taking assignment of the spin-off, or counterparty to the acquisition or assignment of shares):

The surviving company- ACCQ

The dissolved company-AICQ

5. Relationship between the counterparty and the Company (investee company in which the Company has re-invested and has shareholding of XX%), and explanation of the reasons for the decision to acquire, or take assignment of the shares of, an affiliated enterprise or related person, and whether it will affect shareholders' equity:

1. Both ACCQ and AICQ are indirectly fully-owned by Acer Incorporated

2. To enhance operational efficiency and strengthen management over organization

3. There is no impact on shareholders' equity

6. Purpose/objective of the merger/acquisition:

To enhance operational efficiency and strengthen management over organization

7. Anticipated benefits of the merger/acquisition:

To increase management cost efficiency and enhance operational efficiency

8. Effect of the merger or consolidation on net worth per share and earnings per share: No effect

9. Share exchange ratio and basis of its calculation: N/A

10. Scheduled timetable for consummation: Estimated within two year

11. Matters related to assumption by the existing company or new company of rights and obligations of the extinguished (or spun-off) company:

ACCQ will assure all assets and liabilities of AICQ

12. Basic information of companies participating in the merger:

The surviving company- ACCQ/Sale of brand-name information technology products

The dissolved company-AICQ/Research and design of smart hand held and touchpad products

13. Matters related to the spin-off (including estimated value of the business and assets planned to be assigned to the existing company or new company; the total number and the types and volumes of the shares to be acquired by the split company or its shareholders; matters related to the reduction, if any, in capital of the split company) (note: not applicable other than where there is announcement of a spin-off): N/A

14. Conditions and restrictions on future transfers of shares resulting from the merger or acquisition: N/A

15. Other important stipulations: N/A

16. Do the directors have any objection to the present transaction?: N/A