ASX

Business Context and Reporting Period

Advanced Semiconductor Engineering, Inc. (ASE), a foreign private issuer based in Taiwan, filed this Form 6-K on January 7, 2010. The filing serves as a press release announcing unaudited consolidated net revenues for December 2009 and the fourth quarter of 2009.

Key Financial Metrics

The filing provides revenue data in New Taiwan Dollars (NT$) but does not disclose profit, cash flow, margins, debt, or liquidity figures.

Material Changes

ASE reported significant year-over-year growth, with December 2009 revenues more than doubling compared to December 2008. Sequential growth was modest, with December 2009 up 0.1% from November 2009 and Q4 2009 up 4.3% from Q3 2009.

Guidance, Outlook, and Risks

The filing contains no specific financial guidance or management commentary regarding future performance beyond the Safe Harbor Notice. The company highlights several material risks that could cause actual results to differ from forward-looking statements, including:

• Cyclicality and market conditions in the semiconductor industry.
• Highly competitive industry environment.
• Ability to introduce new packaging and testing technologies.
• Integration of pending and future mergers and acquisitions.
• General economic conditions, including the global financial crisis.
• Geopolitical tensions between the Republic of China and the People's Republic of China.
• Fluctuations in foreign currency exchange rates.

Investor Verification Checklist

• Verify the full-year 2009 financial results, as this filing only covers December and Q4.
• Confirm profit margins and operating cash flow, which are not included in this revenue-only announcement.
• Review the 2008 Annual Report on Form 20-F for detailed risk factors and historical context.
• Monitor the impact of the global financial crisis on semiconductor demand as noted in the risk factors.