ASX

Business Context and Reporting Period

Advanced Semiconductor Engineering, Inc. (ASE), a foreign private issuer based in Taiwan, filed this Form 6-K on February 9, 2006, to disclose unaudited consolidated net revenues for the month of January 2006. The company operates in the outsourced semiconductor assembly and testing services sector.

Key Financial Metrics

Note: January 2005 revenues were retroactively adjusted to exclude revenues from the discontinued Camera Module assembly operation in ASE Malaysia. The filing does not provide data on profit, cash flow, margins, debt, or liquidity for this period.

Material Changes

• Sequential Decline: Net revenues decreased by 8.94% compared to December 2005.
• Year-over-Year Growth: Net revenues increased by 31.60% compared to the adjusted January 2005 figure.

Guidance, Outlook, and Risks

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

• Cyclicality and market conditions in the semiconductor industry.
• Highly competitive industry environment and demand for outsourced services.
• Ability to introduce new testing technologies and maintain high capacity utilization.
• International business activities, general economic/political conditions, and foreign currency exchange rate fluctuations.
• Potential disruptions from natural or human-induced disasters, including terrorist activity.

Investor Verification Checklist

• Verify the impact of the discontinued ASE Malaysia Camera Module operation on historical comparability.
• Monitor capacity utilization rates given the sequential revenue decline.
• Review the 2004 Annual Report on Form 20-F for a detailed discussion of risk factors.
• Track foreign currency exchange rate fluctuations affecting NT$ reporting.