Company: AMKR
Filing Date: 2025-04-29
Form Type: 10-Q
Source: 0001047127-25-000087
Chunk: 149

Company: AMKOR TECHNOLOGY, INC.
Filing Date: 2025-04-29
Form: 10-Q
Item: Part I, Item 8
Chunk 149
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 assets.  Counterparties to these derivative contracts are highly rated financial institutions.We also measure certain assets and liabilities, including property, plant and equipment and goodwill, at fair value on a nonrecurring basis.  We measure the fair value of our debt for disclosure purposes.  The following table presents the fair value of our debt:March 31, 2025December 31, 2024Fair ValueCarrying ValueFair ValueCarrying Value(In thousands)Senior notes (Level 1)$526,402 $522,818 $525,562 $522,615 Revolving credit facilities and term loans (Level 2)615,286 626,504 625,818 636,845 Total debt$1,141,688 $1,149,322 $1,151,380 $1,159,460 The estimated fair value of our senior notes is based primarily on quoted market prices reported on or near the respective balance sheet dates.  The estimated fair value of our revolving credit facilities and term loans is calculated using a discounted cash flow analysis, which utilizes market-based assumptions, including forward interest rates adjusted for credit risk.

15.    Commitments and Contingencies 

We generally warrant that our services will be performed in a professional and workmanlike manner and in compliance with our customers’ specifications.  We accrue costs for known warranty issues.  Historically, our warranty costs have been immaterial.Legal ProceedingsWe are involved in claims and legal proceedings and may become involved in other legal matters arising in the ordinary course of our business.  We evaluate these claims and legal matters on a case-by-case basis to make a determination as to 

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Table of ContentsAMKOR TECHNOLOGY, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)(Unaudited)

the impact, if any, on our business, liquidity, results of operations, financial condition or cash flows.  Although the outcome of these matters is uncertain, we believe that the ultimate outcome of these claims and proceedings, individually and in the aggregate, will not have a material adverse impact to us.  Our evaluation of the potential impact of these claims and legal proceedings on our business, liquidity, results of operations, financial condition or cash flows could change in the future.In accordance with the accounting guidance for loss contingencies, including legal proceedings, lawsuits, pending claims and other legal matters, we accrue for a loss contingency when we conclude that