Business Context and Reporting Period
Company: Advanced Semiconductor Engineering, Inc. (ASE Technology Holding Co., Ltd.)
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: December 16, 2016
Context: This filing serves to incorporate by reference an opinion from Davis Polk & Wardwell LLP regarding certain U.S. tax matters into the company's registration statement on Form F-3 (Registration Number: 333-215126). The registrant is a foreign private issuer based in Kaoshiung, Taiwan.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This document is a procedural filing to attach a legal opinion and does not contain financial statements or performance data.
Material Changes
No material changes to financial performance or operations are reported in this document. The filing is limited to the submission of a legal opinion on tax matters.
Guidance, Outlook, and Risks
Management Commentary: None provided in this filing.
Risks and Contingencies: The filing references "certain U.S. tax matters" addressed in the attached opinion from Davis Polk & Wardwell LLP, but does not detail specific risks or contingencies within the text of the Form 6-K itself.
Guidance: No forward-looking guidance is included.
Investor Verification Checklist
- Verify the content of the attached "Form of Opinion of Davis Polk & Wardwell LLP regarding certain U.S. tax matters" (Exhibit 8.2) to understand the specific tax implications.
- Confirm the status of the Form F-3 registration statement (No. 333-215126) into which this opinion is incorporated.
- Review the company's most recent Form 20-F or quarterly reports for actual financial performance data, as this filing contains none.