Acer Incorporated : Supplementary information for Item III to be recognized and discussed at the Y2024 General Shareholders Meeting

Acer Incorporated

Supplementary information for Item III

to be recognized and discussed at the Y2024 General Shareholders Meeting

-Supplementary Information for "Procedures Governing the Acquiring or Disposing of Assets"

The purpose of this amendment increasing the investment limit for specific securities is to expand multiple business engine development in each region, meet the future operational needs in countries such as the United States, Brazil and India of the Pan-America and Pan-Asia regions, and adhere to legal compliance requirements. The company currently has no plans to invest in specific securities of up to 40% of the company's equity interests.

With the above, your support is highly appreciated.

-Supplementary information for "Procedures Governing Lending of Capital to Others"

Regarding the Company's risk control of capital loans, we established an evaluation procedure considering the necessity and rationality of the capital loan, the credit information and risk assessment of borrowers, the impact on the Company's operational risks, financial status and shareholders' equity and whether there is collateral its estimated value. We are actively limiting the subjects and risk positions for necessary capital financing to strictly control the overall financial risk.

	Borrower	Limit Before the	Limit After the		Reason for Amendment
			Amendment	Amendment
1.	Enterprises with which	3% of the net worth of the	Omit		The Company will no
		the Company has a	Company, and 25 % of
				longer lend any capital to
		business relationship	the net worth of
				those companies.
2.	Other companies	borrowers.
	Fully Owned Subsidiaries	10% of the net worth of	Retain		No amendment
	the Company.
						Even though the Company
	Subsidiaries which the		10% of the net worth of		has controlling power over
			these subsidiaries, we are
	Company holds more than	10% of the net worth of	the Company, and 200%
		adding additional
	50% and less than 100%	the Company.	of the net worth of the
		limitations regarding the
	of its total shares		subsidiary
			net worth of the borrowers
						considering its solvency

			1.	In order to improve the
				flexibility of the use of
				funds for our subsidiaries
				(eg. AOpen and
				Bluechip), the limit is
				adjusted to increase
				necessary working
				capital for subsidiaries
				and reduce the interest
				cost compared to
				borrowing from banks,
				helping their future
The subsidiaries in which	5% of the net worth of the	10% of the net worth of		business expansion into
the Company holds less	Company, and 40% of the	the Company, and 100%		artificial intelligence-
net worth of the		related realms.
than 50% of its total	of the net worth of the
Company's subsidiaries	2.	Even though the
shares	subsidiary
		Company holds less
				than 50% of the
				subsidiaries' total
				shares, we still have
				controlling power and
				are fully aware of its
				operations and
				financial condition.
				Therefore, we are
				moderately relaxing
				the limit, while
				capping it at the net
				worth of the borrower
		5% of the net worth of
		the Company, and the	There is no existing limit
		proportionate net worth	for such companies,
Joint Venture	No limitation	of the joint venture	therefore we are setting a
		recognized in the	limit based on
		Company's financial	proportionality
		statements
With the above, your support is highly appreciated.
				Acer Inc.
				Chairman
				Jason Chen