2353 Acer Announces Disposal of Intangible Assets

Disclosure Date: 1150623 Statement Date: 1150622 Statement Time: 170107 Company Code: 2353 Company Name: Acer Subject: Board Approval of Intangible Asset Disposal Applicable Clause: Clause 20 Factual Date: 1150622

Details:

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

2. Factual date: 115/6/22 ~ 115/6/22

3. Board approval date: June 22, 2026 (Minguo Year 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 TWD 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, unrelated party

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

8. If the ownership of the transaction subject was held by a related party of the company within the past five years, disclose the related party's acquisition and disposal date, 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 the disposed receivables; if the disposed receivables are related to a related party, disclose the name of the related party and the book value of the receivables disposed of): Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities) (if previously deferred, list and explain recognition status): Gain exceeds TWD 300 million

11. Delivery or payment terms (including payment period and amount), contractual restriction clauses, and other important agreements: Payment will be made at the agreed time after contract signing. Both parties have signed a confidentiality agreement.

12. Transaction decision method, reference basis for price determination, and decision-making unit: Price determination: Negotiation Reference basis: Independent expert opinion (valuation report issued by China Appraisal Center Co., Ltd.) and auditor's reasonableness opinion on transaction price Decision-making unit: Company Board of Directors

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

14. Cumulative number, amount, ownership percentage, and rights restriction status (e.g., pledge status) of securities (including this transaction) held to date: Not applicable

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

16. Broker and brokerage fees: None

17. Specific purpose or use of acquisition or disposal: Asset activation

18. Dissenting directors' opinions on this transaction: None

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

20. Date of supervisor's approval or audit committee's consent: June 22, 2026 (Minguo Year 115)

21. Whether the auditor issued a non-reasonableness 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 it 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 announcement regarding the same event: Not applicable

30. Other explanatory matters: None