ASX

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: November 9, 2006
Reporting Period: Monthly results for October 2006 (Unaudited)

Key Financial Metrics

Profit, Cash Flow, Margins, Debt, and Liquidity: The filing text does not provide clear values for net income, operating margins, cash flow, debt levels, or liquidity ratios. Only net revenue figures are disclosed.

Material Changes vs. Prior Periods

• Sequential Change (vs. Sep 2006): Net revenues decreased by 4.89%.
• Year-over-Year Change (vs. Oct 2005): Net revenues decreased by 3.74%.

Guidance, Outlook, and Risks

Management Commentary: The filing contains no specific forward-looking guidance or management commentary regarding future performance beyond the standard Safe Harbor notice.

Risks and Contingencies: The press release identifies several risk factors that could cause actual results to differ from expectations, including:

• Cyclicality and market conditions in the semiconductor industry.
• Demand for outsourced packaging and testing services.
• Highly competitive industry environment.
• Ability to introduce new technologies and integrate mergers/acquisitions.
• International business activities and general economic/political conditions.
• Disruptions from natural or human-induced disasters.
• Strained relationship between the Republic of China and the People's Republic of China.
• Fluctuations in foreign currency exchange rates.

Investor Verification Checklist

• Verify the full quarterly or annual financial statements to assess profitability and cash flow, as this filing only reports monthly revenue.
• Review the 2005 Annual Report on Form 20-F (filed June 19, 2006) for a detailed discussion of the risks mentioned in the Safe Harbor notice.
• Monitor subsequent monthly revenue announcements to determine if the sequential and YoY decline is a trend or a temporary fluctuation.