Item 2.02. Results of Operations and Financial Condition.
Attached hereto as Exhibit 99.1 and incorporated by reference herein is
financial information for Amkor Technology, Inc. for the three and nine months
ended September 30, 2009 and forward-looking statements relating to the fourth
quarter of 2009 as presented in a press release dated October 27, 2009. The
information in this Form 8-K and the exhibit attached hereto is being furnished
and shall not be deemed "filed" for purposes of Section 18 of the Securities
Exchange Act of 1934, as amended (the "Exchange Act") or otherwise subject to
the liabilities of that section, nor shall it be deemed incorporated by
reference in any filing under the Securities Act of 1933, as amended, or the
Exchange Act, regardless of any general incorporation language in such filing.
Exhibit 99.1 discloses free cash flow for the three months ended September 30,
2009. Free cash flow (which we define as net cash provided by operating
activities less purchases of property, plant and equipment) is considered a
non-GAAP financial measure. Generally, a non-GAAP financial measure is a
numerical measure of a company's performance, financial position, or cash flows
that either excludes or includes amounts that are not normally excluded or
included in the most directly comparable measure calculated and presented in
accordance with generally accepted accounting principles. We believe free cash
flow to be relevant and useful information to our investors in assessing our
financial operating results as this measure is used by our management in
evaluating our liquidity, our ability to service debt and fund capital
expenditures. However, this measure should be considered in addition to, and not
as a substitute for, or superior to, cash flows or other measures of financial
performance prepared in accordance with generally accepted accounting
principles, and may not be comparable to similarly titled measures reported by
other companies. The non-GAAP measures included in our press release have been
reconciled to the nearest GAAP measure as required under SEC rules regarding the
use of non-GAAP financial measures.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
99.1 Text of Press Release dated October 27, 2009, which is furnished (not
filed) herewith.