XML 49 R36.htm IDEA: XBRL DOCUMENT v3.5.0.2
Revision of Previously Reported Financial Information (Tables)
 6 Months Ended
Jun. 30, 2016
Accounting Changes and Error Corrections [Abstract]  
Schedule Prior Period Adjustments [Table Text Block]
The following table presents the effect of the aforementioned revisions on our Consolidated Balance Sheet as of December 31, 2015:
 
December 31, 2015
 
As Reported
 
Adjustments
 
As Revised
 
(In thousands)
Goodwill
$
19,443

 
$
3,966

 
$
23,409

Total assets
4,022,462

 
3,966

 
4,026,428

Other non-current liabilities
101,679

 
11,563

 
113,242

Total liabilities
2,797,329

 
11,563

 
2,808,892

Accumulated deficit
(460,150
)
 
(7,597
)
 
(467,747
)
Total Amkor stockholders’ equity
1,207,883

 
(7,597
)
 
1,200,286

Total equity
1,225,133

 
(7,597
)
 
1,217,536

Total liabilities and equity
4,022,462

 
3,966

 
4,026,428


The following table presents the effect of the aforementioned revisions on our Consolidated Statements of Income for the three and six months ended June 30, 2015:
 
For the Three Months Ended
June 30, 2015
 
For the Six Months Ended
June 30, 2015
 
As Reported
 
Adjustments
 
As Revised
 
As Reported
 
Adjustments
 
As Revised
 
(In thousands, except per share data)
Equity in earnings of J-Devices
$
7,566

 
$
(2,251
)
 
$
5,315

 
$
13,804

 
$
(4,434
)
 
$
9,370

Net income
10,201

 
(2,251
)
 
7,950

 
39,898

 
(4,434
)
 
35,464

Net income attributable to Amkor
9,578

 
(2,251
)
 
7,327

 
38,359

 
(4,434
)
 
33,925

Net income attributable to Amkor per common share:
 

 
 

 
 

 
 

 
 

 
 

Basic
$
0.04

 
$
(0.01
)
 
$
0.03

 
$
0.16

 
$
(0.02
)
 
$
0.14

Diluted
0.04

 
(0.01
)
 
0.03

 
0.16

 
(0.02
)
 
0.14



The following tables present the effect of the aforementioned revisions on our Consolidated Statements of Comprehensive Income for the three and six months ended June 30, 2015, and the three months ended March 31, 2016:
 
For the Three Months Ended
June 30, 2015
 
For the Six Months Ended
June 30, 2015
 
As Reported
 
Adjustments
 
As Revised
 
As Reported
 
Adjustments
 
As Revised
 
(In thousands)
Net income
$
10,201

 
$
(2,251
)
 
$
7,950

 
$
39,898

 
$
(4,434
)
 
$
35,464

Equity interest in J-Devices' other comprehensive loss, net of tax
(5,388
)
 
143

 
(5,245
)
 
(4,050
)
 
165

 
(3,885
)
Total other comprehensive loss
(5,356
)
 
143

 
(5,213
)
 
(4,118
)
 
165

 
(3,953
)
Comprehensive income
4,845

 
(2,108
)
 
2,737

 
35,780

 
(4,269
)
 
31,511

Comprehensive income attributable to Amkor
4,222

 
(2,108
)
 
2,114

 
34,241

 
(4,269
)
 
29,972

 
For the Three Months Ended March 31, 2016
 
As Reported
 
Adjustments
 
As Revised
 
(In thousands)
Foreign currency translation
$
19,864

 
$
(541
)
 
$
19,323

Total other comprehensive income

19,888

 
(541
)
 
19,347

Comprehensive income
19,483

 
(541
)
 
18,942

Comprehensive income attributable to Amkor

19,013

 
(541
)
 
18,472


The following table presents the effect of the aforementioned revisions on our Condensed Consolidated Statement of Cash Flows for the six months ended June 30, 2015:
 
For Six Months Ended June 30, 2015
 
As Reported
 
Adjustments
 
As Revised
 
(In thousands)
Net income
$
39,898

 
$
(4,434
)
 
$
35,464

Other operating activities and non-cash items
(14,179
)
 
4,434

 
(9,745
)