Acer Gaming - Chuang Announces Capital Increase for Subsidiary Winking Studios Limited (WKS) and Its Subsidiary Winking Art Limited

1. Name and nature of the subject matter (for preferred shares, specify issuance conditions such as dividend rate): Ordinary shares of Winking Art Limited

2. Date of occurrence: 115/7/2 ~ 115/7/2

3. Board approval date: July 2, 115

4. Other resolution dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: Total USD 3 million

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party, name disclosure may be omitted): Winking Art Limited is a 100% owned subsidiary of WKS

7. If the counterparty is a related party, state the reason for selecting them, previous transferor, relationships among previous transferor, company, and counterparty, transfer date, and transfer amount: Not applicable

8. If the ownership of the subject matter has been held by a related party of the company within the past five years, disclose the acquisition and disposal date, price, and relationship with the company at the time: Not applicable

9. Matters related to the disposal of receivables (including types of collateral attached to disposed receivables; if receivables from related parties are disposed, disclose the name of the related party and the book value of the disposed receivables): Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities; if deferred, explain recognition): Not applicable

11. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: Authorized WKS CEO to conduct phased capital increases based on Winking Art Limited's operational funding needs

12. Decision-making method for this transaction, reference basis for price determination, and decision-making body: WKS Board of Directors

13. Net asset value per share of the securities-issuing company acquired or disposed: Not applicable

14. Cumulative holdings of the securities involved in this transaction (including this transaction) to date, including quantity, amount, ownership percentage, and any restrictions on rights (e.g., pledge status): WKS holds 100% of Winking Art Limited with USD 3 million

15. Cumulative securities investments under Article 3 of the 'Asset Acquisition and Disposal Standards for Publicly Issued Companies' (including this transaction) as a percentage of total assets and equity attributable to owners of the parent in the latest financial statements, and the amount of working capital in the latest financial statements: Percentage of total assets: 3.81% Percentage of shareholders' equity: 8.33% Working capital in latest financial statements: NT$295,292 thousand

16. Broker and brokerage fees: Not applicable

17. Specific purpose or use of the acquisition or disposal of securities: To strengthen the operational capital of the subsidiary

18. Dissenting opinions from directors regarding this transaction: None

19. Is this transaction a related-party transaction: Yes

20. Date of supervisor approval or audit committee consent: July 2, 115

21. Did the accountant issue a non-reasonableness opinion for this transaction: Not applicable

22. Name of accounting firm: Not applicable

23. Name of accountant: Not applicable

24. Accountant's practice certificate number: Not applicable

25. Does this involve a change in business model: No

26. Explanation of business model change: Not applicable

27. Transaction history with the counterparty in the past year and expected in the next year: Not applicable

28. Source of funds: Not applicable

29. Previous date of material information disclosure for the same event: Not applicable

30. Other explanatory matters: None