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 months ended
March 31, 2009 and forward-looking statements relating to the second quarter of
2009 as presented in a press release dated April 29, 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 March 31, 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 April 29, 2009, which is furnished (not filed)
herewith.