BenQ analysis with feedback from Industry insiders.

1. Strategic Accounting for Hi-Tech Industries 3/10/2010 Group 1 Samuel Krushnisky R98749013 Jessica Chiang R95749001 Jeremy Juan R97749043 Nasrin Chou

3. Each member is a self-reliant, innovative leader in its respective industry

4. Over 90,000 employees worldwide

5. Operations in more than 30 countries

8. Affiliated Companies Qisda

10. Message to Shareholders (refer to Qisda 2008 Annual report) High margin and high quality products with 5C product line focus on “Technology combined with design”

11. Competitive Strategy

12. Design (digital lifestyle enhancer) “We believe deeply that outstanding product design and research capabilities will be Qisda’s core competitive strength going forward” – Adrian Chang, President of BenQ APAC Qisda's In-house ID design team has been a winner of over 200 international design awards in the past 7 years.

13. Visual Technology(abilities to enrich the consumers, visual or viewing) To sustain leading industry position by vertical integration and enlarge economic scale to lower the cost To maximize the benefits by enlarging economic scale and increasing market share Vertical integration and a strategic partnership with affiliated companies for LCD, e-paper, touch module, LED, IC design

14. Mobile (let customers enjoy devices everywhere) To strengthen our 3G/3.5G R&D capability and operator compliance level to gain more Competitive advantages which offset our weakness in smaller economical scale today Leverage in-house and intra-group vertical integration to gain the latest technologies and cost benefits Fully using recognized industrial design capabilities to develop products with the class look and friendly interface.

16. Market and Sales Status

17. Strategic Accounting

18. Financials 2009 Q1 y-o-y 2008 Q1

19. QISDA- SWOT Analysis

20. Questions for the Management Could you give us some feedback with regards to this PPT we created because we will do a before and after comparison of external and internal view of BenQ? Benefit for them, you can know whether your sending the correct marketing signals to the public

21. Questions for the Management If BenQ-Siemens was successful, would you still separate BenQ and Qisda? If so, when would it be? If not, how do you see BenQ-Siemens position now? Do you think BenQ approach is the same as other industry leaders like HP, Dell, IBM, Acer or Asus which have global footprint and worldwide market shares?

22. Questions for the Management BenQ have founded hospitals in Nanking and Suzhou, does BenQ following the path of Taiwan Plastics? If so, what risks/failure have you considered and avoid given the Taiwan Plastics have encountered during development in China? If not, what’s your core competence and your vision? What are the key factors that barring its success?

23. Questions for the Management Qisda has double digit growth in revenue and market share. Where does Qisda position itself globally now? Where is Qisda aiming? How will Qisda plan to out compete others? The current ODM/OEM model is profitable, but how financially feasible is the model? How does Qisda rate its financial flexibility? Will Qisda consider M&A again or just organic growth to increase capacity/yields?

24. Questions for the Management Does Qisda think that the six-sigma methodology introduced built an infrastructure to sustain improved responsiveness and superior quality? What are the improvement efforts that have been delayed or aborted? What are the key factors for failure that six sigma improved? What is the best way to leverage Qisda’s existing competitive quality?

25. Questions for the Management Where should additional resources be deployed? Could strategic alliances with customers transcend traditional relationships? How does six sigma adds value to Qisda’s quality program? What’s the cost before and after introduce six sigma?

26. Questions for the Management What are your core competencies? Who are your main competitors and how will you outcompete them? What weaknesses/challenges does BENQ have? How does going green align with your competitive strategies?

27. Q & A

28. Appendix BenQ Corporation Company Overview Brining Enjoyment and Quality to Life Product Focus Networked Digital Lifestyle Devices Product Lines ●Digital Projector: Digital Projector (data & video)●LCD Monitor: 15.6”W, 17”, 19”, 18.5”, 19”W, 20”W, 21.5”W, 22”W, 23”W, 23.6”W, 24”W, 27”W●Joybook: 13.3”, 14.1”, 15.4”, 15.6” wide screen series laptop PC●JoybookLite: 10.1”, 11.6”, 13.3"●nScreen All-in-on PC: 18.5”W , 21.5”W●Digital camera: 10 ~12 Mega pixels digital cameras●LCD TV: TV21.5”, 23.6”, 32”, 37”, 42”, 46”, 52” LCD TV●Mobile phone: GSM/GPRS mobile phones, Smart Phones, 3.5G mobile phones●Mobile Internet Devices●eReader●Others ﹡Optical storage product: CD-ROM, CD-RW, DVD-ROM, DVD+RW, Combi, Blu-Ray RW﹡Human interface device: mouse, keyboard﹡Computing peripherals: digital media Sales Offices 5 Regional Operations ●Europe (Regional HQ: Eindhoven, The Netherlands) Austria (Vienna), France (Suresnes), Germany(Hamburg), Italy (Milan), Russia (Moscow), Spain (Barcelona), Sweden(Taby), Switzerland (Dietikon), The Netherlands (Hoofddorp), UK (Hemel Hempstead) ●North America (Regional HQ: Irvine, California, U.S.A.)Canada (Irvine), USA (Irvine) ●Latin America (Regional HQ: Miami, Florida, U.S.A.)Brazil (Sao Paulo), Mexico (Mexico City) ●China (Regional HQ: Suzhou, China) China (Beijing, Chengdu, Fuzhou, Guangzhou, Hangzhou, Hong Kong, Jinan, Shanghai, Shenyang, Shenzhen, Suzhou, Tianjin, Wuhan, Xian, Zhengzhou) ●AMEA (Asia Pacific, Middle East, Africa) (Regional HQ: Taipei, Taiwan) Australia (Homebush Bay), India (New Delhi), Japan (Tokyo), Korea (Seoul), Malaysia(Selangor),Singapore, Taiwan (Taipei), Thailand (Bangkok), Turkey (Istanbul), UAE(Dubai)Patents478 global patents, 126 patents pending (2009/11) No. of Employees1,300+ employees from 45 nationalities (2009/11) Market Share Products Market Shares (%) in 2008 LCD Monitor3.2 % Projector6.81 % (#4 worldwide; #2 in APAC)

29. Company Milestone Company Milestones Behind the BenQ name and our widely known 'Enjoyment Matters' philosophy, exists a fast-paced and far-sighted global organization. We offer unrivalled breadth and depth of products and integrating technologies across platforms including projectors, Joybook laptop PCs, JoybookLiteNetbooks, nScreen All-in-One PCs, LCD displays, LCD TVs, digital cameras, communication products, mobile phones and computing peripherals.We have been singled out as one of the world's top performing IT companies, and have featured in BusinessWeek's Infotech100. Headquartered in Taipei, Taiwan, we own and operate branch offices in key markets, and employ talented individuals worldwide. With sales to more than 100 countries, we are a market leader in projectors and LCD monitors. Year Milestones December 20098 iF Design Award 2010October 20091 Good Design (G-Mark) Award 2009August 20095 iF China Design Award 2009June 2009Awarded Champion of “Taipei City Energy Conservation Award” for the company’s remarkable achievement in pushing energy conservation and carbon abatement from 2007~2008March 20095 red dot Design Award 2009 December 20081 iF Design Award 2009 October 20083 Good Design (G-Mark) Award 2008 September 20082 iF China Design Award 2008 July 2008 IDEA 2008 Bronze AwardMarch 20086 red dot Design Award 2008 March 20084 iF Design Award 2008 October 20075 Good Design (G-Mark) Award 2007 August 20077 iF China Design Award 2007 July 2007Recognized as Interbrand’s “Top 10 Global Taiwan Brands” for the consecutive 4th year May 2007SP831 projector wins Korea’s "2007 GD Award" March 20076 red dot Design Award 2007March 20078 iF Design Awards 2007, including 1 much-coveted Gold Award November 20067350CT scanner wins the "DFA Best Design from Greater China"November 2006BenQ is recognized as "Top 10 Brands From China"October 2006BenQ ranks 14th in Asian Wall Street Journal's 2006 Asia 200 Report and is awarded No. 1 in terms of "innovativeness in responding to consumer demands" October 2006BenQ wins 9 Good Design (G-Mark) Awards 2005September 2006BenQ discontinues funding for its German mobile phone subsidiarySeptember 2006BenQ ranks 5th in Interbrand's Top 10 Global Taiwan Brands Survey and is recognized as the "Rising Star" brand for its greatest compound growth rate (2003~2005) September 2006BenQ wins 24 iF China Design Award 2006May 2006PE7700 projector wins Korea's "2006 GD Award"March 2006BenQ wins 13 red dot Design AwardsMarch 2006BenQ wins 18 iF Design Awards, including 1 much-coveted Gold Award, and 1 iF Communication Design AwardNovember 2005BenQ contributes to the National Palace Museum in TaiwanNovember 2005BenQ wins the 6th annual Industrial Sustainable Excellence Award for 2005October 2005BenQ ranked 29 a brand awareness survey in Europe by Forrester ResearchOctober 2005BenQ acquires Siemens AG’s Mobile Devices businessOctober 2005BenQ ranked 4th in Interbrand's Top 10 Global Taiwan Brands Survey October 2005 BenQ wins 11 Good Design (G-Mark) Awards July 2005 BenQ holds the 2005 GDM meeting in Suzhou China June 2005 BenQ announces the acquisition of Siemens AG’s Mobile Devices business May 2005 BenQ wins 21 iF China Awards. March 2005 BenQ wins 6 red dot Awards. March 2005 BenQ wins 10 iF Design Awards. November 2004 BenQ recognized with 4 CES Innovations Awards October 2004 BenQ wins 9 Good Design (G-Mark) Awards October 2004 BenQ ranked 6th in Interbrand's Top 10 Global Taiwan Brands Survey, with brand value growth at 35.03%. September 2004 BenQ and AUO make donation to the National Taiwan University June 2004 BenQ sponsors UEFA EURO 2004™ Football Championships in Portugal. June 2004 The BenQ FP783 LCD monitor wins bronze IDEA Design Award (USA) and is featured on the cover of Business Week magazine. April 2004 BenQ wins 15 iF Design China Awards and two "Top Selection" awards. December 2003 BenQ recognized with 7 iF Design Awards. November 2003 BenQ announces the sponsorship of UEFA 2004 November 2003 2003 Taiwan Outstanding Design Award October 2003 BenQ Foundation established October 2003 BenQ recognized with the 14th Taiwan National Quality Award September 2003 BenQ receives the 11th Annual Industrial Technology Advancement Award September 2003 BenQ receives 6 iF Design China Awards September 2003 BenQsponsores UBA (University Basketball Association Taiwan) July 2003 Grand opening of BenQ’s first Display Center June 2003 BenQ unveils new Visual Identity, incorporating natural patterns and organic shapes. May 2003 Business Weekly Taiwan - 1000 Manufacturing: Ranking 10th February 2003 BenQ and Philips form strategic venture (Philips BenQ Digital Storage). February 2003 Forbes Magazine interviews Mr. K. Y. Lee on BenQ Branding

30. Company Milestones its Digital Network Lifestyle Devices. June 2002 BenQ ranked 13th in Business Week’s 2002 Global Top 100 IT Companies list May 2002 Board of Directors announced Mr. K. Y. Lee as the Chairman of BenQ March 2002 BenQ sets new record for monthly sales of NT$ 10 billion December 2001 The Birth of the “BenQ” brand name and “BenQ Corporation” 2000 Company renamed to "Acer Communications & Multimedia Inc. (ACM)" 1996 Company IPO 1992 Company renamed to "Acer Peripherals Inc. (API)" 1989 Company renamed to "Acer Continental Inc." April 1984 "Continental Systems Inc." founded (One of Acer's manufacturing plants)

31. Post-Visitation Strategic Accounting for Hi-Tech Industries 4/28/2010 Group 1 Samuel Krushnisky R98749013 Jessica Chiang R95749001 Jeremy Juan R97749043 Nasrim Chou

32. Agenda After Visitation Adjustments on SWOT Analysis Recommendations Answering Questions from before visitation

33. BenQ- SWOT Analysis

35. Recommendations (2) Have a clear brand management strategy Service-based branding, should focus on improving customers satisfaction in service centers. Faster service turnaround time than industry average with world class quality

36. Questions for the Management If BenQ-Siemens was successful, would you still separate BenQ and Qisda? Yes, separate and branding and OEM. BenQ branding business will go public first. Do you think BenQ approach is the same as other industry leaders like HP, Dell, IBM, Acer or Asus which have global footprint and worldwide market shares? Yes, BenQ is globalizing their operations with focus on China.

37. Questions for the Management (2) BenQ have founded hospitals in Nanking and Suzhou, is BenQ following the path of Taiwan Plastics? Yes, they believe the hospital is a profitable business. If so, what risks/failure have you considered and avoid given the Taiwan Plastics have encountered during development in China? Chinese government regulations. Need to have close relations with the government. If not, what’s your core competence and your vision? BenQ have well-established consumer electronics and can build on that expertise. What are the key factors that barring its success? Government interference. Indecision on their brand strategy

38. Questions for the Management (3) BenQ has double digit growth in revenue and market share. Where does BenQ position itself globally now? Where is BenQ aiming? To become like Sony How will BenQ plan to out compete others? Currently planning to compete by #1 projector in the N.A. market. Value network Partnership. The current ODM/OEM model is profitable, but how financially feasible is the model? Will BenQ consider M&A again or just organic growth to increase capacity/yields? They are not considering for the moment.

39. Questions for the Management (4) Does BenQ think that the six-sigma methodology introduced built an infrastructure to sustain improved responsiveness and superior quality? Yes What are the improvement efforts that have been delayed or aborted? Not Applicable What are the key factors for failure that six sigma improved? Development and maintenance What is the best way to leverage BenQ’s existing competitive quality? Branding, continue promoting BenQ globally.

40. Questions for the Management (5) Where should additional resources be deployed? Focus on LCD/Monitors expansion into China and developing countries (BRIC), leveraging on subsidiaries competitive advantages. What’s the cost before and after introducing six sigma? Not Applicable

41. Questions for the Management (6) What are your core competencies? Branding Who are your main competitors and how will you outcompete them? Samsung, LG What weaknesses/challenges does BENQ have? (SWOT) How does going green align with your competitive strategies? It helps to strengthen the companies branding efforts. Tool to negotiate with governments.

42. “Do What You like, Like What You Do”.