8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): December 3, 2009

Avago Technologies Finance Pte. Ltd.

(Exact name of registrant as specified in its charter)

Singapore	333-137664	N/A
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

1 Yishun Avenue 7 Singapore 768923	N/A
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (65) 6755-7888

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.02. Results of Operations and Financial Condition

On December 3, 2009, Avago Technologies Finance Pte. Ltd. (the “Company”) distributed certain financial information for its fourth quarter and fiscal year ended November 1, 2009.

The foregoing description is qualified in its entirety by reference to the “Reconciliation of Net Income (Loss) to EBITDA and Adjusted EBITDA – Unaudited,” a copy of which is attached hereto as Exhibit 99.1.

The information contained herein and in the accompanying exhibit shall not be incorporated by reference into any filing of the registrant, whether made before or after the date hereof, regardless of any general incorporation language in such filing, unless expressly incorporated by specific reference to such filing. The information in this report, including the exhibit hereto, shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section.

Item 9.01. Financial Statements and Exhibits

(d) Exhibit

Exhibit No.	Description
99.1	Avago Technologies Finance Pte. Ltd. Reconciliation of Net Income(Loss) to EBITDA and Adjusted EBITDA – Unaudited

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: December 3, 2009

Avago Technologies Finance Pte. Ltd.
By:	/s/    DOUGLAS R. BETTINGER
Name:	Douglas R. Bettinger
Title:	Senior Vice President and Chief Financial Officer

EXHIBIT INDEX

Exhibit No.	Description
99.1	Avago Technologies Finance Pte. Ltd. Reconciliation of Net Income (Loss) to EBITDA and Adjusted EBITDA – Unaudited

EX-99.1

Exhibit 99.1

AVAGO TECHNOLOGIES FINANCE PTE. LTD.

RECONCILIATION OF NET INCOME (LOSS) TO EBITDA AND ADJUSTED EBITDA - UNAUDITED

(IN MILLIONS)

	Quarter ended						Year ended
	November 1, 2009		August 2, 2009		November 2, 2008		November 1, 2009		November 2, 2008
Net income (loss)	$	(21)	$	2	$	18	$	(44)	$	83
Interest expense		19		20		21		77		86
Provision for (benefit from) income taxes		(1)		6		(9)		8		3
Depreciation and amortization expense		40		40		42		160		159
EBITDA		37		68		72		201		331
Restructuring and other unusual charges		60		16		6		98		20
Purchase accounting adjustments		-		-		-		-		1
Share-based compensation		5		3		3		12		15
Loss on extinguishment of debt		9		-		-		8		10
(Income) loss from and (gain) loss on discontinued operations		-		-		7		-		(26)
Adjusted EBITDA	$	111	$	87	$	88	$	319	$	351

EBITDA represents net income (loss) before interest expense, provision for income taxes, depreciation and amortization. Adjusted EBITDA is defined as EBITDA further adjusted to give effect to certain items that are required in calculating covenant compliance under our senior and senior subordinated notes as well as under our senior secured credit facility. Adjusted EBITDA is calculated by subtracting from or adding to EBITDA items of income or expense described above. EBITDA and Adjusted EBITDA do not represent net income, as that term is defined under GAAP, and should not be considered as an alternative to net income (loss) as an indicator of our operating performance.

Additionally, EBITDA and Adjusted EBITDA are not intended to be measures of free cash flow available for management or discretionary use as such measures do not consider certain cash requirements such as capital expenditures, tax payments and debt service requirements. EBITDA and Adjusted EBITDA as presented herein are not necessarily comparable to similarly titled measures.