Acquisition and Divestiture (Tables)

12 Months Ended

Dec. 31, 2016

Business Combinations [Abstract]

Summary of Consideration Transferred and Identifiable Assets and Liabilities Assumed

The following table presents the initial purchase price allocation and subsequent adjustments to the consideration transferred to acquire J-Devices and the amounts of identifiable assets acquired and liabilities assumed at the acquisition date:

	Initial Allocation			Adjustments			Revised Allocation
	(In thousands)
Fair value of consideration transferred:
Cash	$	105,391		$	—		$	105,391
Fair value of our previously held equity interest in J-Devices	167,684			(7,597		)	160,087
Total	$	273,075		$	(7,597	)	$	265,478
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash	$	127,968		$	—		$	127,968
Accounts receivable	180,177			—			180,177
Inventory	42,502			—			42,502
Other current assets	2,363			—			2,363
Property, plant and equipment	230,319			—			230,319
Other assets	9,268			—			9,268
Short-term borrowings and current portion of long-term debt	(36,770		)	—			(36,770		)
Other current liabilities	(251,405		)	—			(251,405		)
Long-term debt	(18,885		)	—			(18,885		)
Pension obligations	(22,250		)	—			(22,250		)
Other non-current liabilities	(9,655		)	(11,563		)	(21,218		)
Total identifiable net assets	253,632			(11,563		)	242,069
Goodwill	19,443			3,966			23,409
Total	$	273,075		$	(7,597	)	$	265,478

Schedule of Pro Forma Information

The pro forma information does not include any potential revenue enhancements, cost synergies or other operating efficiencies that could result from the acquisition.

	For the Year Ended December 31,
	2015		2014
	(unaudited)		(unaudited)
	(In thousands, except per share data)
Net sales	$	3,696,495	$	4,051,076
Net income	88,190		153,049
Net income attributable to Amkor	85,394		149,548
Basic earnings per share	0.36		0.65
Diluted earnings per share	0.36		0.63