Acer Board Approves Disposal of Intangible Assets

1. Name and nature of the subject matter (if preferred shares, specify issuance conditions such as dividend rate):
Communication-related patents

2. Date on which the event occurred: 6/22/115 ~ 6/22/115

3. Board approval date: June 22, 115

4. Other approval dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount:
A batch of communication-related patents, with a total transaction amount of NT$300 million

6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, name disclosure may be omitted):
Celbridge Company, non-related party

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

8. If the ownership of the subject matter was held by a related party of the company within the past five years, disclose the related party’s acquisition and disposal dates, price, and relationship with the company at the time of transaction:
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 names of such parties and the book value of receivables disposed):
Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities; if deferred, explain recognition status):
Gain exceeding NT$300 million

11. Delivery or payment terms (including payment schedule and amounts), contractual restrictions, and other important agreements:
Payment to be made at agreed time after contract signing; both parties have entered into a confidentiality agreement

12. Decision-making method for the transaction, reference basis for price determination, and decision-making unit:
Price determination: Negotiation
Reference basis: Independent expert opinion (valuation report issued by China Asset Appraisal Center Co., Ltd.) and accountant’s opinion on transaction price reasonableness
Decision-making unit: The company’s board of directors

13. Net asset value per share of the securities-issuing company involved in the acquisition or disposal:
Not applicable

14. Cumulative holdings (including this transaction) of the securities in terms of quantity, amount, ownership percentage, and any restrictions on rights (e.g., pledge status):
Not applicable

15. Proportion of securities investments (including this transaction) under Article 3 of the “Regulations on Acquisition or Disposal of Assets by Publicly Issued Companies” to total assets and equity attributable to owners of the parent in the company’s latest financial statements, and the amount of working capital in the latest financial statements (Note 2):
Not applicable

16. Broker and brokerage fees:
None

17. Specific purpose or use of the acquisition or disposal:
Asset optimization

18. Dissenting opinions from directors regarding this transaction:
None

19. Whether this transaction is a related-party transaction: No

20. Date of auditor’s approval or audit committee’s consent:
June 22, 115

21. Whether the accountant issued a non-reasonable opinion on this transaction: No

22. Name of the accounting firm:
Cheng Yu Certified Public Accountants

23. Name of the accountant:
Wang Hui-Zhen

24. Accountant’s license number:
Financial Supervisory Commission Certificate No. 8313

25. Whether this involves a change in business model: No

26. Explanation of business model change:
Not applicable

27. Transaction status 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 regarding the same event: Not applicable

30. Other explanatory matters:
None