Company: AMKR
Filing Date: 2025-10-28
Form Type: 10-Q
Source: 0001047127-25-000190
Chunk: 164

Company: AMKOR TECHNOLOGY, INC.
Filing Date: 2025-10-28
Form: 10-Q
Item: Part I, Item 8
Chunk 164
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)915,132 920,001 625,818 636,845 Total debt$1,820,652 $1,811,948 $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.Insolvency payments associated with Nanium acquisitionIn June 2025, we received $72.8 million for a receivable subject to bankruptcy proceedings included as part of our Nanium acquisition in May 2017 (“Nanium Insolvency Receipt”).  The terms of the purchase agreement require us to 

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

remit any insolvency payments received to the selling shareholders, less certain costs, including tax costs, incurred by us.  During the second quarter, we remitted $40.4 million to the selling shareholders.  Such amounts were recorded on a net basis within selling, general and administrative expenses in our Consolidated Statements of Income and as operating cash flows within our Condensed Consolidated Statements of Cash Flows.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 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 on our business, liquidity, results of operations, financial condition or cash flows.  Our evaluation of the potential impact of these claims and legal proceedings 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