> %
!"#$%& l \pThe Free Software Foundation B=PF0*8X@"1 Helvetica1Courier1Courier New1Courier New1 Helvetica$#,##0_);($#,##0)$#,##0_);[Red]($#,##0)$#,##0.00_);($#,##0.00)$#,##0.00_);[Red]($#,##0.00)**_($* #,##0_);_($* (#,##0);_($* ""_);_(@_)*)'_(* #,##0_);_(* (#,##0);_(* ""_);_(@_)5,2_($* #,##0.00_);_($* (#,##0.00);_($* ""??_);_(@_)2+/_(* #,##0.00_);_(* (#,##0.00);_(* ""??_);_(@_)2$#,##0.00;[Red]$#,##0.003$#,##0.00;[Red]($#,##0.00)4$#,##0;[Red]($#,##00)50.00%;[Red](0.00%)60%;[Red](0%)7#,##0.00;[Red](#,##0.00)8#,##0;[Red](#,##0) + ) , * Ј ~~ ؈ ~~#؈ ~~"؈ ~~ ؈ ~~4#܈ ~~3#܈ ~~8#܈ ~~<"܈ ~~7#܈ ~~<#܈ ~~4"܈ ~~7"܈ ~~"؈ ~~83ffff̙̙3f3fff3f3f33333f33#NO TITLE&FSee 147Risk Factors148 beginnin"1iSee 147Risk Factors148 (1)"nSee 147Risk Factors148 (2)"ESee 147Risk Factors148 (3)"$See 147Risk Factors148 (4)"bSee 147Risk Factors148 (5)"?0See 147Risk Factors148 (6)"GQSee 147Risk Factors148 (7)"ySee 147Risk Factors148 (8)Income Statement5NO TITLE (1)"$See 147Risk Factors148 (9)#HSee 147Risk Factors148 (10)9NO TITLE (2)NO TITLE (3)#.See 147Risk Factors148 (11)#iSee 147Risk Factors148 (12)#See 147Risk Factors148 (13)#1:See 147Risk Factors148 (14)vNO TITLE (4)NO TITLE (5)#See 147Risk Factors148 (15)&You should carefully consider t&1The global recession and relate&SRestrictions on MagnaChip Korea%zRestrictions on MagnaChip (1)%rRestrictions on MagnaChip (2)%Restrictions on MagnaChip (3)%(Restrictions on MagnaChip (4)%Restrictions on MagnaChip (5)%6Restrictions on MagnaChip (6)%+^Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6)%{Restrictions on MagnaChip (8)%=Restrictions on MagnaChip (9)vNO TITLE (7)&Restrictions on MagnaChip (10)&GRestrictions on MagnaChip (11)&Restrictions on MagnaChip (12)& Restrictions on MagnaChip (13)<NO TITLE (8)F{NO TITLE (9)&URestrictions on MagnaChip (14)&The Reorganization Proceedings The Reorganization (1)&TIssuance of 250 Million Senior #ZIssuance of 250 Million (1)#AIssuance of 250 Million (2)#Issuance of 250 Million (3)#Issuance of 250 Million (4)# Issuance of 250 Million (5)#My Issuance of 250 Million (6)# Issuance of 250 Million (7)#
Issuance of 250 Million (8)#=
Issuance of 250 Million (9)&t
Income from discontinued operat$
Income from discontinued (1)$
Income from discontinued (2)$Income from discontinued (3)&8<Loss from discontinued operatiob
NO TITLE (10)"Loss from discontinued (1)"Loss from discontinued (2)"Loss from discontinued (3)"$Loss from discontinued (4)"[Loss from discontinued (5)"ΏLoss from discontinued (6)"?Loss from discontinued (7)"Loss from discontinued (8)"k
Loss from discontinued (9)#6
Loss from discontinued (10)#b
Loss from discontinued (11)#L
Loss from discontinued (12)
Summary Compensation#
Loss from discontinued (13)#
Loss from discontinued (14)Summary Compens (1)hStock Option Grants ,Outstanding Equity Awards
NO TITLE (11)#1Loss from discontinued (15)h
NO TITLE (12)#<Loss from discontinued (16)#gmLoss from discontinued (17)#@Loss from discontinued (18)#Loss from discontinued (19)#Loss from discontinued (20)#CLoss from discontinued (21)#9Loss from discontinued (22)#qLoss from discontinued (23)
NO TITLE (13)#Loss from discontinued (24)#Loss from discontinued (25)PSenior Advisor AgreementmrSenior Advisor (1)CSenior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)}'Senior Advisor (6) SSenior Advisor (7)uSenior Advisor (8)&Surtax on Certain Net Investmen!LSurtax on Certain Net (1)!Surtax on Certain Net (2)!ZSurtax on Certain Net (3)
Balance SheetjIncome Statemen (2)!Surtax on Certain Net (4)!#Surtax on Certain Net (5)f
Cash Flows!߳Surtax on Certain Net (6)!Surtax on Certain Net (7)!\BSurtax on Certain Net (8)y
NO TITLE (14)!DSurtax on Certain Net (9)"VSurtax on Certain Net (10)"Surtax on Certain Net (11)"!Surtax on Certain Net (12)"@Surtax on Certain Net (13)"^Surtax on Certain Net (14)"Surtax on Certain Net (15)"Surtax on Certain Net (16)"QSurtax on Certain Net (17)"0Surtax on Certain Net (18)",Surtax on Certain Net (19)"XSurtax on Certain Net (20)"Surtax on Certain Net (21)"ɰSurtax on Certain Net (22)"Surtax on Certain Net (23)"Surtax on Certain Net (24)"'Surtax on Certain Net (25)"LSurtax on Certain Net (26)"vSurtax on Certain Net (27)"Surtax on Certain Net (28)"Surtax on Certain Net (29)"Surtax on Certain Net (30)"
Surtax on Certain Net (31)"#8Surtax on Certain Net (32)"GZSurtax on Certain Net (33)"ZSurtax on Certain Net (34)"Surtax on Certain Net (35)"Surtax on Certain Net (36)"YSurtax on Certain Net (37)"K1Surtax on Certain Net (38)"_Surtax on Certain Net (39)"~Surtax on Certain Net (40)"Surtax on Certain Net (41)"VSurtax on Certain Net (42)"+Surtax on Certain Net (43)"SSurtax on Certain Net (44)"ЀSurtax on Certain Net (45)"Surtax on Certain Net (46)"Surtax on Certain Net (47)"'Surtax on Certain Net (48)"%Surtax on Certain Net (49)"E_Surtax on Certain Net (50)&Issuance of 250 million of Seni$WIssuance of 250 million (10)$Issuance of 250 million (11)$@6Issuance of 250 million (12)$!zIssuance of 250 million (13)$^Issuance of 250 million (14)$zIssuance of 250 million (15)$3Issuance of 250 million (16)&uN THE UNITED STATES BANKRUPTCY &OF MAGNACHIP SEMICONDUCTOR FINA&CoCounsel to the Official Commi%CoCounsel to the Official (1)%#CoCounsel to the Official (2)%[CoCounsel to the Official (3)%>CoCounsel to the Official (4)&ֳACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTcCONFIRMATION RE (1)& AVENUE CAPITAL MANAGEMENT II LP%@ AVENUE CAPITAL MANAGEMENT (1)` Backstop Purchasers& Summary of Principal Terms and ˱ Summary of Principal (1) L Summary of Principal (2) !Summary of Principal (3) Q!Summary of Principal (4) ؇!Summary of Principal (5) !Summary of Principal (6)&g!SECTION 1 Confirmation by Borro&!REPRESENTS THAT IT HAS REVIEWED"L$"REPRESENTS THAT IT HAS (1)""R"REPRESENTS THAT IT HAS (2)"q"REPRESENTS THAT IT HAS (3)7"
NO TITLE (15)"
NO TITLE (16):"
NO TITLE (17)&.#EACH OF THE GUARANTORS PARTY HE"T?#EACH OF THE GUARANTORS (1)"Us#EACH OF THE GUARANTORS (2)"#EACH OF THE GUARANTORS (3)"#EACH OF THE GUARANTORS (4)
l E
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }a/} $ }
$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NO TITLE
Proposed Maximum Amount of
Title of Each Class of AggregateRegistration#
Securities to be Registered
Offering Price(1)
Fee/'Common Stock, par value $0.01 per share~
ʚ;~
)Depositary Shares(3)
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/2ym(U:Z=PF0*8X>
@Z
l Jh
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLESee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }I;}$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu
Per
depositary share
Total
%
Initial public offering price
~
~
.&Underwriting discounts and commissions~
~
.&Proceeds, before expenses to MagnaChip~
~
!Semiconductor Corporation91Proceeds, before expenses to Selling Stockholders~
~
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/26*vJ>=_SG=PF0*8X>
@r
l ?ʍ7
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }7}$ }}$
?
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu Prospectus Summary ~
Risk Factors
~
F
Industry and Market Data~
/'Special Cautionary Statement Concerning~
"
ForwardLooking StatementsUse of Proceeds~
Dividend Policy~
Corporate Conversion~
Capitalization~
Dilution~
2*Selected Historical Consolidated Financial~
and Operating Data2*Unaudited Pro Forma Consolidated Financial~
Information/'Management s Discussion and Analysis of~
5Financial Condition and Results of OperationsBusiness~
R
Management~
*"Principal and Selling Stockholders~
6.Certain Relationships and Related Transactions~
$Description of Capital Stock~
( Description of Depositary Shares~
*+#Description of Certain Indebtedness~
6D
l6*<[o#uWs:L !"#$%&'()*+,./0123456789:;<=>' Shares Eligible for Future Sale ~
B 5!Material U.S. Federal Income Tax Consequences!!~
!J!"Underwriting""~
"Z"#
Legal Matters##~
#n#$Experts$$~
$n$+%#Where You Can Find More Information%%~
%n%2&*Index to Consolidated Financial Statements&&&F1&' EX2.1( EX3.3) EX4.1* EX4.4+ EX4.6,
EX10.1
EX10.2.
EX10.3/
EX10.40
EX10.51
EX10.62 EX10.183 EX10.274 EX10.305 EX10.506 EX10.517 EX10.528 EX10.549
EX23.1:;$<____________________________1=)Created by Morningstar Document Research.0>(http://documentresearch.morningstar.com/B%X8^jU@+ybK4=PF0*8X>
@>>==<<99887766554433221100//..,,++**))((''
l +iμ
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }y<
+
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu 2 *Broad and advanced analog and mixedsignal
1
)semiconductor technology and intellectual3+property platform that allows us to develop5new products and meet market demands quickly;
91Established relationships and close collaboration0(with leading global consumer electronics/'companies, which enhance our visibility/'into new product opportunities, marketsand technology trends;0(Longstanding presence of our management,0(personnel and manufacturing base in Asia.&and proximity to our largest customers:2and to the core of the global consumer electronics0(supply chain, which allows us to respond0(rapidly and efficiently to our customersneeds;.&Flexible, serviceoriented culture andapproach to customers;3+Distinctive analog and mixedsignal processD; l6*SRp6*HZ0$ !"#$%&'()* 3 +technology and manufacturing expertise; and!""/"'Manufacturing facilities with specialty##5#processes and a lowcost operating structure,$$8$0which allow us to maintain price competitiveness%%1%)across our product and service offerings.&'$(____________________________1))Created by Morningstar Document Research.0*(http://documentresearch.morningstar.com/Z h\P(=PF0*8X>
@**))((
l (W
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }:
(
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu . &Broaden our customer base by expanding
7
/our global design centers and local application/'engineering support and sales presence,3+particularly in China and other highgrowth
regions;.&Aggressively grow our power management1)product portfolio business by introducing,$new products, expanding distribution2*and crossselling products to our existing
customers;1)Drive execution excellence in new product%development, manufacturing efficiency3+and quality, customer service and personneldevelopment; and%Optimize asset utilization and return%on capital investments by maintaining3+our focus on specialty process technologies2*that do not require substantial investment0(in leading edge process equipment and by.&utilizing our manufacturing facilitiesDR l6*Q5R$3a !"#$%&' 8 0for both our display driver and power management!!!%businesses and manufacturing services"""
customers.#$$%____________________________1&)Created by Morningstar Document Research.0'(http://documentresearch.morningstar.com/c5)=PF0*8X>
@''&&%%
l
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }8
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu 1 )Streamlining our cost structure to reduce
,
$ongoing fixed and variable expenses;3+Entering into a hedging program to mitigate
1
)the impact of currency fluctuation on ourfinancial results; and0(Focusing on major customers, key product7/lines, growth segments and areas of competitivedifferentiation.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/46*YMwkX=PF0*8X>
@
l ;&/
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }@
;
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu 7 /On June 12, 2009, we filed a voluntary petition
1
)for relief under Chapter 11 of the United=5States Bankruptcy Code and our plan of reorganization%became effective on November 9, 2009;
6.In connection with our audit for the tenmonth7/period ended October 25, 2009 and the twomonth4,period ended December 31, 2009, our auditors1)identified two control deficiencies which5represent a material weakness in our internal/'control over financial reporting; if we4,fail to effectively remediate this weakness,0(the accuracy and timing of our financial,$reporting may be adversely affected;0(The cyclical nature of the semiconductor2*industry may limit our ability to maintain/'or increase net sales and profit levels"during industry downturns;6.If we fail to develop new products and process5technologies or enhance our existing products=5and services in order to react to rapid technologicalD l6*NN^
r&8Q !"#$%&'()*+,./0123456789: / 'change and market demands, our business!!!will suffer;"##0#(A significant portion of our sales comes$$5$from a relatively limited number of customers%%2%*and the loss of any of such customers or a&&/&'significant decrease in sales to any of''1')such customers would harm our revenue and(((
gross profit;)**7*/The average selling prices of our semiconductor++/+'products have at times declined rapidly,,2,*and will likely do so in the future, which4,could harm our revenue and gross profit; and.//5/Upon completion of this offering, our largest000%stockholder, consisting of affiliated11.1&funds of Avenue Capital Management II,2262.L.P., will control approximately % of our333%outstanding common stock, assuming no4444,exercise by the underwriters of their option55&5to purchase additional shares.67$8____________________________19)Created by Morningstar Document Research.0:(http://documentresearch.morningstar.com/:eyCf}q ;`TH =PF0*8X>
@::9988
l P
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }I;}$ }2
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu Shares offered by us / 'shares in the form of depositary shares
.&Shares offered by selling stockholders/'shares in the form of depositary shares9
1Shares offered by us pursuant to the underwriters
2
*shares in the form of depositary shares(1),$option to purchase additional shares2*Shares offered by the selling stockholders2*shares in the form of depositary shares(1).&pursuant to the underwriters option to"purchase additional shares0(Shares of common stock to be outstandingsharesafter this offering$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/86*WK{o=PF0*8X>
@
l +ux
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }a/}$ }6share of common stock. On , 2010 ( days after1)the date of this prospectus), each holder2*of depositary shares will be credited with0(a number of shares of common stock equal/'to the number of depositary shares held7/by such holder on that date, and the depositary7/shares will be canceled. Until the cancellation<4of the depositary shares on , 2010, holders0(of depositary shares will be entitled to/'all proportional rights and preferences4,of the shares of common stock. This offering3+has been structured using depositary shares4,to enable the selling stockholders to obtain.&the preferred income tax treatment for6.the corporate conversion. For more information80regarding the depositary shares, see DescriptionD
l6*A5>Lgi3 !"#$%&'()* of Depositary Shares.!"
Depositary"."&American Stock Transfer Trust Company,###LLC$/%'Proposed New York Stock Exchange symbol%
%MX&'$(____________________________1))Created by Morningstar Document Research.0*(http://documentresearch.morningstar.com/g@4=PF0*8X>
@**))((
l 4Ҝq
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }>
4
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu 2 *reflects the consummation of the corporate
0
(conversion, pursuant to which all of the%outstanding common units of MagnaChip/'Semiconductor LLC will be automatically
1
)converted into shares of our common stock<4at a ratio of and all of the outstanding options0(and warrants to purchase common units of91MagnaChip Semiconductor LLC will be automatically.&converted into options and warrants to,$purchase shares of our common stock;91excludes shares of our common stock reserved.&for issuance upon exercise of warrants;3to purchase common units of MagnaChip Semiconductor7/LLC outstanding as of at a weighted average5exercise price of per share, assuming the5conversion of all such warrants into warrants1)to purchase shares of our common stock ata ratio of ;91excludes shares of our common stock reserved0(for issuance upon exercise of options to80purchase common units of MagnaChip SemiconductorD
l6*Tsz0=Bpd !"#$%&'()*+,./0123 7 /LLC outstanding as of at a weighted average!!5!exercise price of per share, assuming the""3"+conversion of all such options into options##1#)to purchase shares of our common stock at$$$a ratio of ; and%&&9&1excludes shares of our common stock reserved''8'0as of for issuance pursuant to future grants((0((under our 2010 Equity Incentive Plan and))0)(2010 Employee Stock Purchase Plan, which**.*&does not include the additional shares++/+'which may become available for issuance,,/,'pursuant to the automatic share reserve3+increase provisions of such plans described...below./0$1____________________________12)Created by Morningstar Document Research.03(http://documentresearch.morningstar.com/,W\
';[=PF0*8X>
@332211
l GVN
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)NO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }:}$ }
}$ } }$ }
}
$ }
}$ }
}$
G
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010Income Statement
Historical
Pro Forma(1)
Successor
Predecessor
Two Month
Ten Month
Year Ended
Period Ended
Period Ended
Years Ended
December 31,December 31,
October 25,
December 31,
~
f~
f
~
f
~
b~
^2*(In millions, except per common unit/share
data)(Unaudited) (Audited)
(Audited)&Statements of Operations Data:
Net sales̀@fffff[@
~
͂@,@
Cost of salesfffffw@V@
qs@
{@33333@
Gross profitffffff@333334@
9a@
̌c@fffffV`@4,Selling, general and administrative expensesfffffQ@@
fffff&L@
33333ST@̬T@)!Research and development expenses33333SS@ffffff@
L@
`V@33333V@,$Restructuring and impairment charges?
?
*@333333(@
/'Operating income (loss) from continuingfffff?@333333!
~
f
33333;33333sK
operationsDQl}qe][{"7as! !"#$%&'()*+,./0123456789:;<=>? Interest expense, net 33333<@ ?
333333?@
fffffS@ fffff&N@ )!!Foreign currency gain (loss), net!!!ffffffJ@!!!!"@!! !
!!33333E@!
!!!Lj!!!!!!"Reorganization items, net""""""""" "
""$@"
""""""""########## #
###
########$$$$8@$$$$333333 @$$ $
$$fffff@$
$$$q$$$~
$$%%%%%%%%%% %
%%%
%%%%%%%%0&(Income (loss) from continuing operations&&33333K@&&&&& &
&fffffN@&
&&̤s&&~
&"&'before income taxes(Income tax expenses(((ffffff"@((((ffffff?(( (
((333333@(
(((333333'@((((!@()))))))))) )
)))
))))))))0*(Income (loss) from continuing operations**YG@***** *
*@*
**\t***`*++++++++++ +
+++
++++++++3,+Income (loss) from discontinued operations,,,,,,,,?,, ,
,,ffffff@,
,,,V,,,,I,net of taxes.Net income (loss)......~
... .
..H@.
...z....33333f.,/$Dividends accrued on preferred units///////// /
//333333@/
///*@///~
/2/00(Income (loss) from continuing operations000YG@000000 0
00@0
0001u0000̜a0+1#attributable to common units/shares2222222222 2
222
22222222#3Per common unit/share data:333333333 3
333
3333333324*Earnings (loss) from continuing operations444444{Gz44 4
4L/@4
44Q444Q4/5'per common unit/share Basic and diluted66.Weighted average number of common units/shares6666666+r@66 6
66/$vJ@6
666OnbJ@6666t&J@67Basic and diluted880Consolidated Balance Sheet Data (at period end):888888888 8
888
88888888!9Cash and cash equivalents99fffff\@9999P@99 9
999
9~
999933333P@9:Total assets:::@::::T@:: :
:::
:::33333x@::::33333@:;Total indebtedness(2);;;fffffn@;;;;fffffN@;; ;
;;;
;;~
;6
;;;~
;; <Longterm obligations(3)<<~
<<<<<N@<< <
<<<
<<<fffffa@<<<<33333{@<.=&Total unitholders /stockholders equity==~
=V====fffffj@== =
===
===fffff====}=> (deficit)&?Supplemental Data (unaudited):????????? ?
???
????????DT!l~WO%R:
VN+s;6
g@ABCDEF@Adjusted EBITDA(4)@@@̬X@@@@@6@@@ @
@@fffff&S@@
@@@fffffM@@@@@[@@%AAdjusted Net Income (Loss)(5)AAA@@AAAA*@AA A
AA"@A
AAAQAAAAfffffTABC$D____________________________1E)Created by Morningstar Document Research.0F(http://documentresearch.morningstar.com/xymE=PF0*8X>
@2FFEEDD9999999944444444**********&&&&&&&&&&
l + O$
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementSee 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }U}$ }8
+
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NO TITLE~
0 (Total indebtedness is calculated as long
,
$and shortterm borrowings, including4,the current portion of longterm borrowings.~
/
'Longterm obligations include longterm1)borrowings, capital leases and redeemable$convertible preferred units.~
/'We define Adjusted EBITDA as net income3+(loss) less income (loss) from discontinued5operations, net of taxes, adjusted to exclude4,(i) depreciation and amortization associated1)with continuing operations, (ii) interest/'expense, net, (iii) income tax expense,2*(iv) restructuring and impairment charges,7/(v) other restructuring charges, (vi) abandoned/'IPO expenses, (vii) subcontractor claim/'settlement, (viii) the increase in cost/'of sales resulting from the freshstart7/accounting inventory stepup, (ix) equitybased0(compensation expense, (x) reorganization2*items, net, and (xi) foreign currency gain3+(loss), net. See the footnotes to the tableD lymIcW
}q$4Ne{ !"#$%&'()* / 'below for further information regarding!!6!.these items. In the case of pro forma Adjusted""/"'EBITDA, we exclude the items above from##1#)income (loss) from continuing operations.$$4$,We present Adjusted EBITDA as a supplemental%%+%#measure of our performance because:&'$(____________________________1))Created by Morningstar Document Research.0*(http://documentresearch.morningstar.com/Qc{4(=PF0*8X>
@**))((
l #yGH
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }:
#
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu  %Adjusted EBITDA eliminates the impact
3
+of a number of items that may be either one1)time or recurring that we do not consider6.to be indicative of our core ongoing operating
performance;80we believe that Adjusted EBITDA is an enterprise3+level performance measure commonly reported1)and widely used by analysts and investorsin our industry;3+we anticipate that our investor and analyst.&presentations after we are public will$include Adjusted EBITDA; and0(we believe that Adjusted EBITDA provides4,investors with a more consistent measurement3+of period to period performance of our core2*operations, as well as a comparison of our.&operating performance to that of other"companies in our industry.Dl6*V {'WKrf{ !"$ ____________________________1!)Created by Morningstar Document Research.0"(http://documentresearch.morningstar.com/
(=PF0*8X>
@""!!
l {ֆ
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }0}$ } }$ }U}$ }U}
$ }
}$ }
}$

$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu
Historical
Pro Forma
Successor
Predecessor
Two Month
Ten Month
Year Ended
Period Ended
Period Ended
Years Ended
December 31,December 31,
October 25,
December 31,
~
f~
f
~
f
~
b~
^
(In millions)
Net income (loss)~
H@
z33333f%Less: Income (loss) from discontinued?
ffffff@
VI operations, net of taxes
0(Income (loss) from continuing operationsYG@
@
\t`Adjustments:
0(Depreciation and amortization associatedLI@ffffff&@
B@
fffffO@fffffc@"with continuing operationsInterest expense, net33333<@?
333333?@
fffffS@fffff&N@Income tax expenseffffff"@ffffff?
333333@
333333'@!@/'Restructuring and impairment charges(a)?
?
*@333333(@&Other restructuring charges(b)*@
*@
@!Abandoned IPO expenses(c)
@Dul6*
+6_hk&J$j !"#$%&'()*+,) !Subcontractor claim settlement(d)
? $!Reorganization items, net(e)!!!!!!!!! !
!!$!
!!!!!!!!"Inventory stepup(f)"""""""3333331@"" "
"""
"""""""",#$Equitybased compensation expense(g)###333333@####@## #
##?#
###?####333333?#,$$Foreign currency gain (loss), net(h)$$$ffffffJ$$$$"$$ $
$$33333E$
$$$Lj@$$$$@$%%%%%%%%%% %
%%%
%%%%%%%%&Adjusted EBITDA&&̬X@&&&6@&& &
&fffff&S@&
&&fffffM@&&&[@&'''''''''' '
'''
''''''''()$*____________________________1+)Created by Morningstar Document Research.0,(http://documentresearch.morningstar.com/
;=PF0*8X>
@ ,,++**&&&&&&&&&&
l "
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }U5
"
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NO TITLE 1 )economic recession that persisted through
/
'2008 and 2009. We cannot guarantee that/'similar charges will not be incurred inthe future.
(c)1)This adjustment eliminates a $3.7 million3+charge in 2008 related to expenses incurred0(in connection with our abandoned initial2*public offering in 2008. We do not believe0(that these charges are indicative of our%core operating performance. We expect1)to incur similar costs in connection withthis offering.(d)1)This adjustment eliminates a $1.3 million4,charge attributable to a onetime settlement4,of claims with a subcontractor. We no longer/'obtain services from this subcontractor2*and do not expect to incur similar chargesin the future.$____________________________DlymIf7+@]2I !1 )Created by Morningstar Document Research.0!(http://documentresearch.morningstar.com/=PF0*8X>
@!!
l r
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }=

$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NO TITLE (f) / 'This adjustment eliminates the onetime
/
'impact on cost of sales associated with3+the writeup of our inventory in accordance5with the principles of freshstart accounting
;
3upon consummation of the Chapter 11 reorganization.(g)%This adjustment eliminates the impact%of noncash equitybased compensation6.expenses. Although we expect to incur noncash%equitybased compensation expenses in0(the future, we believe that analysts and0(investors will find it helpful to review%our operating performance without the.&effects of these noncash expenses, as!supplemental information.(h)%This adjustment eliminates the impact0(of noncash foreign currency translation5associated with intercompany debt obligations4,and foreign currency denominated receivables0(and payables, as well as the cash impact%of foreign currency transaction gains3+or losses on collection of such receivablesD lymIaa}1R q !"#$%&'()*+, . &and payment of such payables. Although!!7!/we expect to incur foreign currency translation""1")gains or losses in the future, we believe##0#(that analysts and investors will find it$$3$+helpful to review our operating performance%%.%&without the effects of these primarily&&1&)noncash gains or losses, as supplemental'''information.()$*____________________________1+)Created by Morningstar Document Research.0,(http://documentresearch.morningstar.com/c{1t=PF0*8X>
@,,++**
l
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }6
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu 1 )Adjusted EBITDA does not reflect our cash

%expenditures, or future requirements,/'for capital expenditures or contractualcommitments;
0(Adjusted EBITDA does not reflect changes1)in, or cash requirements for, our workingcapital needs;5Adjusted EBITDA does not reflect the interest3+expense, or the cash requirements necessary2*to service interest or principal payments,on our debt;$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/:6*X
8Z=PF0*8X>
@
l "
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }I;
"
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu . &although depreciation and amortization
.
&are noncash charges, the assets being1)depreciated and amortized will often have2*to be replaced in the future, and Adjusted
5
EBITDA does not reflect any cash requirementsfor such replacements;91Adjusted EBITDA does not consider the potentially/'dilutive impact of issuing equitybased/'compensation to our management team and
employees;2*Adjusted EBITDA does not reflect the costs1)of holding certain assets and liabilities"in foreign currencies; and5other companies in our industry may calculate/'Adjusted EBITDA differently than we do,0(limiting its usefulness as a comparativemeasure.$____________________________Dl6*Z
n4(=h*6
!1 )Created by Morningstar Document Research.0!(http://documentresearch.morningstar.com/=PF0*8X>
@!!
l 9
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }6
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu 4 ,we use Adjusted Net Income in communications
.
&with our board of directors concerning/'our consolidated financial performance;
1
)we believe that Adjusted Net Income is an,$enterprise level performance measure5commonly reported and widely used by analysts*"and investors in our industry; and3+we anticipate that our investor and analyst.&presentations after we are public will$include Adjusted Net Income.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/86*T hv,=PF0*8X>
@
l +msu
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }0}$ }U}$ }U}$ }U}
$ }
}$ }
}$
+
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu
Historical
Pro Forma
Successor
Predecessor
Two Month
Ten Month
Year Ended
Period Ended
Period Ended
Years Ended
December 31,December 31,
October 25,
December 31,
~
f~
f
~
f
~
b~
^
(In millions)
Net income (loss)~
H@
z33333f%Less: Income (loss) from discontinued?
ffffff@
VI operations, net of taxes
0(Income (loss) from continuing operationsYG@
@
\t`Adjustments:
/'Restructuring and impairment charges(a)?
?
*@333333(@&Other restructuring charges(b)*@
*@
@!Abandoned IPO expenses(c)
@)!Subcontractor claim settlement(d)
?$Reorganization items, net(e)
$
Inventory stepup(f)3333331@
,$Equity based compensation expense(g)333333@@
?
?333333?DGl6*
+6_hk&]% !"#$%&'()*. &Amortization of intangibles associated 7@ ffffff@
!@
~
R ;@ %!with continuing operations(h),"$Foreign currency gain (loss), net(i)"""ffffffJ""""""" "
""33333E"
"""Lj@""""@"########## #
###
########"$Adjusted Net income (loss)$$@@$$$*@$$ $
$"@$
$$Q$$$fffffT$%%%%%%%%%% %
%%%
%%%%%%%%&'$(____________________________1))Created by Morningstar Document Research.0*(http://documentresearch.morningstar.com/TE=91%=PF0*8X>
@
!**))(($$$$$$$$$$
l sp
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }D
s
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NO TITLE (a) 1 )This adjustment is comprised of all items
4
,included in the restructuring and impairment80charges line item on our consolidated statements0(of operations, and eliminates the impact
/
'of restructuring and impairment charges5related to (i) for 2009, termination benefits2*and other related costs, for the tenmonth3+period ended October 25, 2009 in connection3+with the closure of one of our research and1)development facilities in Japan, (ii) for.&2008, goodwill impairment triggered by5the significant adverse change in the revenue0(of our MDS reporting unit and a reversal1)of a portion of the restructuring accrual4,related to the closure of our Gumi fiveinch%wafer fabrication facilities in 2007,3+and (iii) for 2007, the closure of our Gumi/'fiveinch wafer fabrication facilities.1)We do not believe these restructuring and0(impairment charges are indicative of our2*core ongoing operating performance because6.we do not anticipate similar facility closures/'and market driven events in our ongoingD7
lymIU m4Mg4 !"#$%&'()*+,./0123456789:;<=>? 0 (operations, although we cannot guarantee!!1!)that similar events will not occur in the"""future.#$%(b)%8%0This adjustment relates to certain restructuring&&:&2charges that are not included in the restructuring''/''and impairment charges line item on our((.(&consolidated statements of operations.))4),These items are included in selling, general**7*/and administrative expenses in our consolidated++/+'statements of operations. These charges,,/,'are comprised of the following: (i) forA92009, a charge of $13.3 million for restructuringrelated../.'professional fees and related expenses,//3/+and (ii) for 2008, a charge of $6.2 million00.0&for restructuringrelated professional1141,fees and related expenses. We do not believe222%these other restructuring charges are3303(indicative of our core ongoing operating44.4&performance because these charges were5505(related, in significant part, to actions6616)we took in response to the impacts on our7737+business resulting from the global economic888%recession that persisted through 20089929*and 2009. We cannot guarantee that similar::3:+charges will not be incurred in the future.;;;<=(c)=1=)This adjustment eliminates a $3.7 million>>3>+charge in 2008 related to expenses incurred??0?(in connection with our abandoned initialD0lg<0$w,?Lh9QkG;@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_@@2@*public offering in 2008. We do not believeAA0A(that these charges are indicative of ourBBB%core operating performance. We expectCC1C)to incur similar costs in connection withDDDthis offering.EFG(d)G1G)This adjustment eliminates a $1.3 millionHH4H,charge attributable to a onetime settlementII4I,of claims with a subcontractor. We no longerJJ/J'obtain services from this subcontractorKK2K*and do not expect to incur similar chargesLLLin the future.MNO(e)OO%This adjustment eliminates the impactPP1P)of largely noncash reorganization incomeQQQ%and expense items directly associatedRR0R(with our reorganization proceedings fromSS/S'our ongoing operations including, amongTT2T*others, professional fees, the revaluationUU0U(of assets, the effects of the Chapter 11VV6V.reorganization plan and freshstart accountingWW5Wprinciples and the writeoff of debt issuanceXX0X(costs. Included in reorganization items,YY6Y.net for the tenmonth period ended October 25,ZZ2Z*2009 was our predecessor s gain recognized[[.[&from the effects of our reorganization\\.\&proceedings. The gain results from the]]5]difference between our predecessor s carrying^^3^+value of remaining prepetition liabilities__0_(subject to compromise and the amounts toD
lf6Kg:N_},`abcdefghijklmnopqr``5`be distributed pursuant to the reorganizationaa.a&proceedings. The gain from the effectsbbb%of the reorganization proceedings andcc1c)the application of freshstart accountingdd0d(principles is comprised of the dischargeeee%of liabilities subject to compromise,ff3f+net of the issuance of new common units andgg/g'new warrants and the accrual of amountshh4h,to be settled in cash. For details regardingii7i/this adjustment, see note 5 to the consolidatedjj;j3financial statements of MagnaChip Semiconductor LLCkk1k)for the ten months ended October 25, 2009ll2l*and the two months ended December 31, 2009mmmno$p____________________________1q)Created by Morningstar Document Research.0r(http://documentresearch.morningstar.com/*>he:PY=PF0*8X>
@rrqqpp
l B`
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }=
B
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NO TITLE . &included elsewhere in this prospectus.
4
,We do not believe these items are indicative1)of our core ongoing operating performance1)because they were incurred as a result of
'
our reorganization proceedings.(f)/'This adjustment eliminates the onetime/'impact on cost of sales associated with3+the writeup of our inventory in accordance5with the principles of freshstart accounting;3upon consummation of the Chapter 11 reorganization.(g)%This adjustment eliminates the impact%of noncash equitybased compensation6.expenses. Although we expect to incur noncash%equitybased compensation expenses in0(the future, we believe that analysts and0(investors will find it helpful to review%our operating performance without the.&effects of these noncash expenses, as!supplemental information.(h)/'This adjustment eliminates the noncashD` lymIbx6}+Jz !"#$%&'()*+,./0123456789:;<=>? 5 impact of amortization expense for intangible!!2!*assets created as a result of the purchase""8"0accounting treatment of the Original Acquisition##.#&and other subsequent acquisitions, and$$6$.from the application of freshstart accounting%%%%in connection with the reorganization&&5&proceedings. We do not believe these noncash'''%amortization expenses for intangibles((4(,are indicative of our core ongoing operating))0)(performance because the assets would not**2**have been capitalized on our balance sheet++6+.but for the application of purchase accounting,,1,)or freshstart accounting, as applicable..(i)..%This adjustment eliminates the impact//0/(of noncash foreign currency translation0050associated with intercompany debt obligations1141,and foreign currency denominated receivables2202(and payables, as well as the cash impact333%of foreign currency transaction gains4434+or losses on collection of such receivables55.5&and payment of such payables. Although6676/we expect to incur foreign currency translation7717)gains or losses in the future, we believe8808(that analysts and investors will find it9939+helpful to review our operating performance::.:&without the effects of these primarily;;1;)noncash gains or losses, as supplemental<<<information.=>$?____________________________DHla
q(>RI\z'?xl@A1@)Created by Morningstar Document Research.0A(http://documentresearch.morningstar.com/=PF0*8X>
@AA@@??
l $H}
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }8
$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcSee #147;Risk Factors#148; beginning on page 17 to read about factors you should consider before bu 0 (Adjusted Net Income does not reflect our
2
*cash expenditures, or future requirements,/'for capital expenditures or contractualcommitments;
4,Adjusted Net Income does not reflect changes1)in, or cash requirements for, our workingcapital needs;1)Adjusted Net Income does not consider the.&potentially dilutive impact of issuing3+equitybased compensation to our managementteam and employees;0(Adjusted Net Income does not reflect the7/costs of holding certain assets and liabilities"in foreign currencies; and5other companies in our industry may calculate/'Adjusted Net Income differently than we4,do, limiting its usefulness as a comparativemeasure.Dl6*T }0[}*D !"# $!____________________________1")Created by Morningstar Document Research.0#(http://documentresearch.morningstar.com/<=PF0*8X>
@##""!!
l %T/0
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }8
%
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcYou should carefully consider the risk factors set forth below as well as the other information con / 'our ability to offer costeffective and
/
'high quality products and services on a,$timely basis using our technologies;
.
&our ability to accurately identify and0(respond to emerging technological trends7/and demand for product features and performancecharacteristics;4,our ability to continue to rapidly introduce5new products that are accepted by the market;1)our ability to adopt or adapt to emergingindustry standards;0(the number and nature of our competitors%and competitiveness of their products'and services in a given market;5entrance of new competitors into our markets;3+our ability to enter the highly competitive$power management market; andDl6*Xn:.R i] !"#$ !$"____________________________1#)Created by Morningstar Document Research.0$(http://documentresearch.morningstar.com/
P=PF0*8X>
@$$##""
l jR
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }7
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcThe global recession and related financial crisis negatively affected our business. Poor economic c 6 .pay substantial damages or indemnify customers
0
(or licensees for damages they may suffer0(if the products they purchase from us or3+the technology they license from us violate
3
+the intellectual property rights of others;6.stop our manufacture, use, sale or importation2*of infringing products; expend significant6.resources to develop or acquire noninfringing
technologies;!discontinue processes; or4,obtain licenses to the intellectual property'we are found to have infringed.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/>06*PfZh7+OC7=PF0*8X>
@
l 1tz
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }8
1
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna / 'actual or anticipated variations in our
5
results of operations from quarter to quarteror year to year;
.
&announcements by us or our competitors0(of significant agreements, technological+#innovations or strategic alliances;/'changes in recommendations or estimates1)by any securities analysts who follow oursecurities;2*addition or loss of significant customers;2*recruitment or departure of key personnel;1)changes in economic performance or market0(valuations of competing companies in our industry;4,price and volume fluctuations in the overall
stock market;D=l6*R5)bVU !"#$%&'()*+,./0 . &market conditions in our industry, end!!+!#markets and the economy as a whole;"##7#/subsequent sales of stock and other financings;$%%+%#litigation, legislation, regulation&&4&,or technological developments that adversely'' 'affect our business; and()))%the expiration of contractual lockup**/*'agreements with our executive officers,++3++directors and greater than 1% stockholders.,$.____________________________1/)Created by Morningstar Document Research.00(http://documentresearch.morningstar.com/&@ocm1%B6*=PF0*8X>
@00//..
l )Z
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }y<
)
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna 2 *authorize our board of directors to issue,
/
'without stockholder approval, preferred7/stock with such terms as the board of directorsmay determine;
0(divide our board of directors into three4,classes so that only approximately onethird3+of the total number of directors is elected
each year;/'permit directors to be removed only for!cause by a majority vote;1)prohibit action by written consent of our
stockholders;0(prohibit any person other than our board/'of directors, the chairman of our board1)of directors, our Chief Executive Officer6.or holders of at least 25% of the voting power1)of all then outstanding shares of capital1)stock of the corporation entitled to vote.&generally in the election of directorsD l6*Ux(T5K !"#$%&'( : 2to call a special meeting of our stockholders; and!""/"'specify advance notice requirements for##7#/stockholder proposals and director nominations.$%$&____________________________1')Created by Morningstar Document Research.0((http://documentresearch.morningstar.com/]S=PF0*8X>
@((''&&
l
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }y<
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna 0 (the transaction is approved by the board
3
+of directors before the date the interested)!stockholder attained that status;
2
*upon consummation of the transaction which/'resulted in the stockholder becoming an.&interested stockholder, the interested4,stockholder owned at least 85% of the voting/'stock of the corporation outstanding at.&the time the transaction commenced; or7/on or after such date, the business combination1)is approved by the board of directors and0(authorized at a meeting of stockholders,:2and not by written consent, by at least twothirds/'of the outstanding voting stock that is0(not owned by the interested stockholder.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/BX6*Si:.BUI==PF0*8X>
@
l $
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }=
$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna  %any merger or consolidation involving
7
/the corporation and the interested stockholder;7/any sale, transfer, pledge or other disposition
7
/of 10% or more of the assets of the corporation%involving the interested stockholder;6.subject to certain exceptions, any transaction0(that results in the issuance or transfer:2by the corporation of any stock of the corporation&to the interested stockholder;1)any transaction involving the corporation;3that has the effect of increasing the proportionate1)share of the stock of any class or series%of the corporation beneficially owned)!by the interested stockholder; or1)the receipt by the interested stockholder:2of the benefit of any loans, advances, guarantees,4,pledges or other financial benefits provided&by or through the corporation.DC l6*RFWKW e~1 !"# $!____________________________1")Created by Morningstar Document Research.0#(http://documentresearch.morningstar.com/<=PF0*8X>
@##""!!
l ,
8
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }y<}$ } }$ }
}U
,
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna As of December 31, 2009
(in millions)
Pro Forma
Actual
as Adjusted
3+Indebtedness (including current maturities)&Senior secured credit facilityfffffN@~
( 10.500% senior notes due 2018(1)fffffn@Stockholders equity:5Common units, no par value; 375,000,000 unitšK@7/authorized, 307,083,996 issued and outstanding,4,actual; and no units issued and outstanding,pro forma as adjusted3+Preferred stock, $0.01 par value, no shares:2authorized, issued and outstanding, actual; shares5authorized, no shares issued and outstanding,pro forma as adjusted.7/Common stock, par value $0.01 per share; shares5authorized, no shares issued and outstanding,7/actual; and shares issued and outstanding,pro forma as adjusted"Additional paidin capitalfffffe@~
Dl6*_"qi]>zk ! " # $ % & ' ( ) * + Accumulated deficit ~
,!$Accumulated other comprehensive loss!!!!!!!!"""""""""/#'Total unitholders / stockholders equity###fffffj@#####$$$$$$$$$%Total capitalization%%fffffVq@%%%%%&&&&&&&&&'($)____________________________1*)Created by Morningstar Document Research.0+(http://documentresearch.morningstar.com/}xzR=PF0*8X>
@Z++**))%%
l G6
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }>}$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna %Assumed initial public offering price ~
per share<4Net tangible book value per share as of December 31,~
~
f/
'Increase in pro forma net tangible book
~
5value per share attributable to new investors3+Pro forma net tangible book value per share,$after giving effect to this offering+#Dilution per share to new investors~
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/86*
tf8q=PF0*8X>
@:
l ]
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }$} $ }$}$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna
Shares
Total Average
Purchased
Consideration
Price
Number
%
Amount
%
Per Share
.&(In millions, except share and % data)Existing stockholders % ~
%~
New investors(1)
Total % ~
%~
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/6#6* pqevznb:=PF0*8X>
@
l
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }y#}$ }$} $ }$}$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna
Average
Shares
Total
Price
Purchased
Consideration
Per
Number %
Amount
%
Share.&(In millions, except share and % data)Existing stockholders % ~
%~
New investors(1)
%Option and warrant holders(2)
Total % ~
%~
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/<c6*Okw/zarvj^6=PF0*8X>
@
l LX\
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }U5}$ } }$ }
} $ }
}
$ }
}$ }
}$ }
}$
L
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010Income Statement
Successor(1) Predecessor
Two Month
Ten Month
Period EndedPeriod Ended
Years Ended
December 31,October 25,
December 31,~
f~
f
~
b
~
^~
Z~
V (Audited)2*(In millions, except per common unit data)&Statements of Operations Data:
Net salesfffff[@~
͂@
,@33333_@fffff2@
Cost of salesV@qs@
{@
33333@33333#@x@
Gross profit333334@9a@
̌c@
fffffV`@Y@ffffff@4,Selling, general and administrative expenses@fffff&L@
33333ST@
̬T@fffffS@]@)!Research and development expensesffffff@L@
`V@
33333V@U@fffffX@,$Restructuring and impairment charges?
*@
333333(@333333?B@
/'Operating income (loss) from continuing333333!~
f
33333;
33333sKNQ
operationsInterest expense, net?333333?@
fffffS@
fffff&N@L@L@D$l}qe^?DH;"b !"#$%&'()*+,./0123456789:;<=>?) !Foreign currency gain (loss), net "@ 33333E@
Lj
33333sI@ 0@ !!Reorganization items, net!!!!!!!!$@! !
!!!
!!!!!!!!!!!!"""""""""" "
"""
""""""""""""####333333 @#####fffff@# #
##q#
##~
#####333333####YD#0$(Income (loss) from continuing operations$$$$$$$$fffffN@$ $
$$̤s$
$$~
$"$$$$P$$$$fffffF[$%before income taxes&Income tax expenses&&&ffffff?&&&&&333333@& &
&&333333'@&
&&&!@&&&&333333"@&&&~
&
&'''''''''' '
'''
''''''''''''0((Income (loss) from continuing operations((((((((@( (
((\t(
(((`((((9S((((fffff[(3)+Income (loss) from discontinued operations,)))?)))))ffffff@) )
))V)
)))I))))c))))ffffff$@)*net of taxes++++++++++ +
+++
++++++++++++,Net income (loss),~
,,,,,H@, ,
,z,
,,33333f,,,l,,,9Y, 

,.$Dividends accrued on preferred units........333333@. .
..*@.
..~
.2....%@....#@.0/(Income (loss) from continuing operations////////@/ /
//1u/
///̜a////U////fffffF^/$0attributable to common units1111111111 1
111
11111111111102(Net income (loss) attributable to common2~
22222fffff@2 2
2z2
2233333h222fffffn22233333[2
3units4444444444 4
444
4444444444445Per unit data:555555555 5
555
55555555555526*Earnings (loss) from continuing operations666{Gz66666L/@6 6
66Q6
666Q6666(\6666RQ6+7#per common unit Basic and diluted48,Earnings (loss) from discontinued operations88888888Q?8 8
88Gz8
888Gz8888
ףp=
8888RQ?8+9#per common unit Basic and diluted1:)Earnings (loss) per common unit Basic and:::{Gz:::::
ףp=/@: :
::RQ :
:::q=
ףp
::::)\(:::::;diluted/<'Weighted average number of common units<<<+r@<<<<</$vJ@< <
<<OnbJ@<
<<<t&J@<<<<~jtJ@<<<<mrJ@<=Basic and diluted+>#Balance Sheet Data (at period end):>>>>>>>>> >
>>>
>>>>>>>>>>>>!?Cash and cash equivalents??9P@?????? ?
~
??
??33333P@???LV@???fffffU@?D#$l,ZO70LN@ABCDEFGHIJK@Total assets@@@T@@@@@@@ @
@@33333x@@
@@@33333@@@@@@@@@@fffffB@@ATotal indebtedness(2)AAAfffffN@AAAAAA A
A~
A6
A
AA~
AAAA~
AAAA~
AA BLongterm obligations(3)BBBN@BBBBBB B
BBfffffa@B
BBB33333{@BBBB33333@BBBBŊ@BCUnitholders equityCCCfffffj@CCCCCC C
CCfffffC
CCC}CCCCqCCCC@GC&DSupplemental Data (unaudited):DDDDDDDDD D
DDD
DDDDDDDDDDDDEAdjusted EBITDA(4)EEE6@EEEEEfffff&S@E E
EEfffffM@E
EEE[@EEEEEEEEE%FAdjusted Net Income (Loss)(5)FFF*@FFFFF"@F F
FFQF
FFFfffffTFFFFFFFFFGH$I____________________________1J)Created by Morningstar Document Research.0K(http://documentresearch.morningstar.com/QCmH<0=PF0*8X>
@b,KKJJII??????????222222222222,,,,,,,,,,,,
l 6<
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }U}$ }8
6
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NO TITLE~
/ 'As of October 25, 2009, the freshstart

%adoption date, we adopted freshstart1)accounting for our consolidated financial1)statements. Because of the emergence from
/
'reorganization proceedings and adoption1)of freshstart accounting, the historical/'financial information for periods after0(October 25, 2009 is not fully comparable/'to periods before October 25, 2009. See/'Management s Discussion and Analysis of5Financial Condition and Results of Operations'Recent Changes to Our Business.~
0(Total indebtedness is calculated as long,$and shortterm borrowings, including4,the current portion of longterm borrowings.~
/'Longterm obligations include longterm1)borrowings, capital leases and redeemable$convertible preferred units.~
/'We define Adjusted EBITDA as net income3+(loss) less income (loss) from discontinuedD@ lymIf6Tfu( !"#$%&'()*+,./012345 5 operations, net of taxes, adjusted to exclude!!4!,(i) depreciation and amortization associated""1")with continuing operations, (ii) interest##0#(expense, net, (iii) income tax expenses,$$2$*(iv) restructuring and impairment charges,%%7%/(v) other restructuring charges, (vi) abandoned&&/&'IPO expenses, (vii) subcontractor claim''/''settlement, (viii) the increase in cost((/('of sales resulting from the freshstart))7)/inventory accounting stepup, (ix) equitybased**0*(compensation expense, (x) reorganization++1+)items, net and (xi) foreign currency gain,,3,+(loss), net. See the footnotes to the table/'below for further information regarding../.'these items. We present Adjusted EBITDA//4/,as a supplemental measure of our performance000because:12$3____________________________14)Created by Morningstar Document Research.05(http://documentresearch.morningstar.com/0j_x%DX s#=PF0*8X>
@554433
l #1<F=
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }:
#
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna  %Adjusted EBITDA eliminates the impact
3
+of a number of items that may be either one7/time or recurring items that we do not consider6.to be indicative of our core ongoing operating
performance;80we believe that Adjusted EBITDA is an enterprise3+level performance measure commonly reported1)and widely used by analysts and investorsin our industry;3+we anticipate that our investor and analyst.&presentations after we are public will$include Adjusted EBITDA; and0(we believe that Adjusted EBITDA provides4,investors with a more consistent measurement3+of period to period performance of our core2*operations, as well as a comparison of our.&operating performance to that of other"companies in our industry.Dl6*Vu!QEl`u' !"$ ____________________________1!)Created by Morningstar Document Research.0"(http://documentresearch.morningstar.com/
(=PF0*8X>
@""!!
l lu
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }0}$ }U}$ }U} $ }
}
$ }
}$

$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna
Historical
Successor
Predecessor
Two Month
Ten Month
Period Ended
Period Ended
Years Ended
December 31,October 25,
December 31,~
f~
f
~
b
~
^
(In millions)Net income (loss)~
H@
z
33333f%Less: Income (loss) from discontinued?ffffff@
V
I operations, net of taxes
0(Income (loss) from continuing operations@
\t
`Adjustments:
0(Depreciation and amortization associatedffffff&@B@
fffffO@
fffffc@"with continuing operationsInterest expense, net?333333?@
fffffS@
fffff&N@Income tax expenseffffff?333333@
333333'@
!@/'Restructuring and impairment charges(a)?
*@
333333(@&Other restructuring charges(b)*@
@
!Abandoned IPO expenses(c)
@
D4l6*:]buo]XVE !"#$%&'()*+,) !Subcontractor claim settlement(d)
? $!Reorganization items, net(e)!!!!!!!!$! !
!!!
!!!!"Inventory stepup(f)"""3333331@"""""" "
"""
"""",#$Equity based compensation expense(g)###@#####?# #
##?#
###333333?#,$$Foreign currency gain (loss), net(h)$$$"$$$$$33333E$ $
$$Lj@$
$$$@$%%%%%%%%%% %
%%%
%%%%&Adjusted EBITDA&&6@&&&&fffff&S@& &
&fffffM@&
&&[@&'''''''''' '
'''
''''()$*____________________________1+)Created by Morningstar Document Research.0,(http://documentresearch.morningstar.com/? FnbV.=PF0*8X>
@,,++**&&&&&&&&
l S
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }=

$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NO TITLE (f) / 'This adjustment eliminates the onetime
/
'impact on cost of sales associated with3+the writeup of our inventory in accordance5with the principles of freshstart accounting
;
3upon consummation of the Chapter 11 reorganization.(g)%This adjustment eliminates the impact%of noncash equitybased compensation6.expenses. Although we expect to incur noncash%equitybased compensation expenses in0(the future, we believe that analysts and0(investors will find it helpful to review%our operating performance without the.&effects of these noncash expenses, as!supplemental information.(h)%This adjustment eliminates the impact0(of noncash foreign currency translation5associated with intercompany debt obligations4,and foreign currency denominated receivables0(and payables, as well as the cash impact%of foreign currency transaction gains3+or losses on collection of such receivablesD lymIaa}1R q !"#$%&'()*+, . &and payment of such payables. Although!!7!/we expect to incur foreign currency translation""1")gains or losses in the future, we believe##0#(that analysts and investors will find it$$3$+helpful to review our operating performance%%.%&without the effects of these primarily&&1&)noncash gains or losses, as supplemental'''information.()$*____________________________1+)Created by Morningstar Document Research.0,(http://documentresearch.morningstar.com/c{1t=PF0*8X>
@,,++**
l
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }6
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna 1 )Adjusted EBITDA does not reflect our cash

%expenditures, or future requirements,/'for capital expenditures or contractualcommitments;
0(Adjusted EBITDA does not reflect changes1)in, or cash requirements for, our workingcapital needs;5Adjusted EBITDA does not reflect the interest3+expense, or the cash requirements necessary2*to service interest or principal payments,on our debt;$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/:6*X
8Z=PF0*8X>
@
l "
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }I;
"
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna . &although depreciation and amortization
.
&are noncash charges, the assets being1)depreciated and amortized will often have2*to be replaced in the future, and Adjusted
5
EBITDA does not reflect any cash requirementsfor such replacements;91Adjusted EBITDA does not consider the potentially/'dilutive impact of issuing equitybased/'compensation to our management team and
employees;2*Adjusted EBITDA does not reflect the costs1)of holding certain assets and liabilities"in foreign currencies; and5other companies in our industry may calculate/'Adjusted EBITDA differently than we do,0(limiting its usefulness as a comparativemeasure.$____________________________Dl6*Z
n4(=h*6
!1 )Created by Morningstar Document Research.0!(http://documentresearch.morningstar.com/=PF0*8X>
@!!
l t
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }6
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna 4 ,we use Adjusted Net Income in communications
.
&with our board of directors concerning/'our consolidated financial performance;
1
)we believe that Adjusted Net Income is an,$enterprise level performance measure5commonly reported and widely used by analysts*"and investors in our industry; and3+we anticipate that our investor and analyst.&presentations after we are public will$include Adjusted Net Income.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/86*T hv,=PF0*8X>
@
l +34:
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }0}$ }U}$ }U} $ }
}
$ }
}$
+
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna
Historical
Successor
Predecessor
Two Month
Ten Month
Period Ended
Period Ended
Years Ended
December 31,October 25,
December 31,~
f~
f
~
b
~
^
(In millions)Net income (loss)~
H@
z
33333f%Less: Income (loss) from discontinued?ffffff@
V
I operations, net of taxes
0(Income (loss) from continuing operations@
\t
`Adjustments:
/'Restructuring and impairment charges(a)?
*@
333333(@&Other restructuring charges(b)*@
@
!Abandoned IPO expenses(c)
@
)!Subcontractor claim settlement(d)
?$Reorganization items, net(e)$
Inventory stepup(f)3333331@
,$Equity based compensation expense(g)@?
?
333333?Dl6*:]buo !"#$%&'()*. &Amortization of intangibles associated ffffff@ !@
~
R
;@ %!with continuing operations(h),"$Foreign currency gain (loss), net(i)"""""""""33333E" "
""Lj@"
"""@"########## #
###
####"$Adjusted Net Income (Loss)$$*@$$$$"@$ $
$Q$
$$fffffT$%%%%%%%%%% %
%%%
%%%%&'$(____________________________1))Created by Morningstar Document Research.0*(http://documentresearch.morningstar.com/^'=PF0*8X>
@**))(($$$$$$$$
l i.`(lxz
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }D
i
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NO TITLE (a) 1 )This adjustment is comprised of all items
4
,included in the restructuring and impairment80charges line item on our consolidated statements0(of operations, and eliminates the impact
/
'of restructuring and impairment charges5related to (i) for 2009, termination benefits2*and other related costs, for the tenmonth3+period ended October 25, 2009 in connection3+with the closure of one of our research and1)development facilities in Japan, (ii) for.&2008, goodwill impairment triggered by5the significant adverse change in the revenue0(of our MDS reporting unit and a reversal1)of a portion of the restructuring accrual4,related to the closure of our Gumi fiveinch%wafer fabrication facilities in 2007,3+and (iii) for 2007, the closure of our Gumi/'fiveinch wafer fabrication facilities.1)We do not believe these restructuring and0(impairment charges are indicative of our2*core ongoing operating performance because6.we do not anticipate similar facility closures/'and market driven events in our ongoingD7
lymIU m4Mg4 !"#$%&'()*+,./0123456789:;<=>? 0 (operations, although we cannot guarantee!!1!)that similar events will not occur in the"""future.#$(b)$8$0This adjustment relates to certain restructuring%%:%2charges that are not included in the restructuring&&/&'and impairment charges line item on our''.'&consolidated statements of operations.((4(,These items are included in selling, general))7)/and administrative expenses in our consolidated**/*'statements of operations. These charges++/+'are comprised of the following: (i) for,,A,92009, a charge of $13.3 million for restructuringrelated/'professional fees and related expenses,..3.+and (ii) for 2008, a charge of $6.2 million//./&for restructuringrelated professional0040,fees and related expenses. We do not believe111%these other restructuring charges are2202(indicative of our core ongoing operating33.3&performance because these charges were4404(related, in significant part, to actions5515)we took in response to the impacts on our6636+business resulting from the global economic777%recession that persisted through 20088828*and 2009. We cannot guarantee that similar9939+charges will not be incurred in the future.:::;(c);1;)This adjustment eliminates a $3.7 million<<3<+charge in 2008 related to expenses incurred==0=(in connection with our abandoned initial>>2>*public offering in 2008. We do not believe??0?(that these charges are indicative of ourDlg<08KX
t$E]wSh@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_@@@%core operating performance. We expectAA8A0to incur costs in connection with this offering.BBBC(d)C1C)This adjustment eliminates a $1.3 millionDD4D,charge attributable to a onetime settlementEE4E,of claims with a subcontractor. We no longerFF/F'obtain services from this subcontractorGG2G*and do not expect to incur similar chargesHHHin the future.IJ(e)JJ%This adjustment eliminates the impactKK1K)of largely noncash reorganization incomeLLL%and expense items directly associatedMM0M(with our reorganization proceedings fromNN/N'our ongoing operations including, amongOO2O*others, professional fees, the revaluationPP0P(of assets, the effects of the Chapter 11QQ6Q.reorganization plan and freshstart accountingRR5Rprinciples and the writeoff of debt issuanceSS0S(costs. Included in reorganization items,TT6T.net for the tenmonth period ended October 25,UU2U*2009 was our predecessor s gain recognizedVV.V&from the effects of our reorganizationWW.W&proceedings. The gain results from theXX5Xdifference between our predecessor s carryingYY3Y+value of remaining prepetition liabilitiesZZ0Z(subject to compromise and the amounts to[[5[be distributed pursuant to the reorganization\\.\&proceedings. The gain from the effects]]]%of the reorganization proceedings and^^1^)the application of freshstart accounting__0_(principles is comprised of the dischargeDlc?Ox,Jev$BVr`abcdefgh```%of liabilities subject to compromise,aa3a+net of the issuance of new common units andbb/b'new warrants and the accrual of amountscccto be settled inde$f____________________________1g)Created by Morningstar Document Research.0h(http://documentresearch.morningstar.com/th=PF0*8X>
@hhggff
l G
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }=
G
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NO TITLE 4 ,cash. For details regarding this adjustment,
0
(see note 5 to the consolidated financial%statements of MagnaChip Semiconductor6.LLC for the tenmonth period ended October 25,
8
02009 and the twomonth period ended December 31,3+2009 included elsewhere in this prospectus.4,We do not believe these items are indicative1)of our core ongoing operating performance1)because they were incurred as a result of'our reorganization proceedings.(f)/'This adjustment eliminates the onetime/'impact on cost of sales associated with3+the writeup of our inventory in accordance5with the principles of freshstart accounting;3upon consummation of the Chapter 11 reorganization.(g)%This adjustment eliminates the impact%of noncash equitybased compensation6.expenses. Although we expect to incur noncash%equitybased compensation expenses in0(the future, we believe that analysts and0(investors will find it helpful to reviewD lymIdoB6N6R !"#$%&'()*+,./0123456789:;<=>?  %our operating performance without the!!.!&effects of these noncash expenses, as""!"supplemental information.#$(h)$/$'This adjustment eliminates the noncash%%5%impact of amortization expense for intangible&&2&*assets created as a result of the purchase''8'0accounting treatment of the Original Acquisition((.(&and other subsequent acquisitions, and))6).from the application of freshstart accounting***%in connection with the reorganization++5+proceedings. We do not believe these noncash,,,%amortization expenses for intangibles4,are indicative of our core ongoing operating..0.(performance because the assets would not//2/*have been capitalized on our balance sheet0060.but for the application of purchase accounting1111)or freshstart accounting, as applicable.2223(i)33%This adjustment eliminates the impact4404(of noncash foreign currency translation5555associated with intercompany debt obligations6646,and foreign currency denominated receivables7707(and payables, as well as the cash impact888%of foreign currency transaction gains9939+or losses on collection of such receivables::.:&and payment of such payables. Although;;7;/we expect to incur foreign currency translation<<1<)gains or losses in the future, we believe==0=(that analysts and investors will find it>>3>+helpful to review our operating performance??.?&without the effects of these primarilyDlm0$7Gdz(k~2Pd@ABCDEF@@1@)noncash gains or losses, as supplementalAAAinformation.BC$D____________________________1E)Created by Morningstar Document Research.0F(http://documentresearch.morningstar.com/xwkC=PF0*8X>
@FFEEDD
l
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }8
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010kcRestrictions on MagnaChip Korea#146;s ability to make payments on its intercompany loans from Magna 1 )Adjusted Net Income does not consider the
.
&potentially dilutive impact of issuing3+equitybased compensation to our managementteam and employees;
0(Adjusted Net Income does not reflect the7/costs of holding certain assets and liabilities"in foreign currencies; and5other companies in our industry may calculate/'Adjusted Net Income differently than we4,do, limiting its usefulness as a comparativemeasure.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/:6*Wy&@=PF0*8X>
@
l $]
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$}$ } }$
$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010@8The Reorganization Proceedings and FreshStart Reporting Successor
October 25, 2009
Assets:!
Cash and cash equivalents
fffffP@
Inventories33333SQ@Other current assets[@$Property plant and equipmentc@Intangible assetsK@ Other noncurrent assets8@Total AssetsX~@Liabilities:&Current portion long term debt?!Other current liabilities^@Longterm debtfffffN@%Other noncurrent liabilities`T@Total liabilities33333p@Net Assets acquiredLk@D laUI=9G<j
_q5 !"# $!____________________________1")Created by Morningstar Document Research.0#(http://documentresearch.morningstar.com/<=PF0*8X>
@:##""!!
l
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings !Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }*}$ } }$ }}$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010@8The Reorganization Proceedings and FreshStart Reporting Estimated
Intangible Assets
Fair ValueUseful lives
Technology
ffffff@
15
Customer relationships:@
0.55$Intellectual property assets@~
+#Inprocess research and developmentffffff#@Total Intangible AssetsK@$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/6~aUI=t & t=PF0*8X>
@B
l =CX
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }>}$ } }$ }
}
$ }
}}
$ }
}$
=
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NFIssuance of $250 Million Senior Notes and Applications of Net Proceeds
Audited
Unaudited
Historical
SuccessorPredecessor
TwoMonth TenMonth
PeriodPeriod
Pro Forma
Ended
Ended
Year Ended
December 31,October 25,
December 31,
~
f~
f
Adjustments
~
f2*(In millions, except per common unit/share
data)5Condensed Pro Forma Statements of Operations:
Net salesfffff[@~
~
̀@
Cost of salesV@qs@
333336(1)(2)
fffffw@
Gross profit333334@9a@
ffffff@4,Selling, general and administrative expenses@fffff&L@
?~
fffffQ@)!Research and development expensesffffff@L@
@~
33333SS@,$Restructuring and impairment charges?
?DlSG;/c9zvcocj !"#$%&'()*+,./0123456789:;<
/!'Operating income (loss) from continuing!!!333333!!!!~
!f!! !
!!!
!!fffff?@!"
operations#Interest expense, net###?####333333?@## #
#
#(3)#
##33333<@#"$Foreign currency gain, net$$$"@$$$$33333E@$$ $
$$$
$$ffffffJ@$!%Reorganization items, net%%%%%%%$@%% %
%$%(4)%
%%%&&&&&&&&&& &
&&&
&&&''''333333 @''''fffff@'' '
'''
''8@'(((((((((( (
(((
(((0)(Income (loss) from continuing operations)))))))fffffN@)) )
)))
))33333K@)*before income taxes+Income tax expenses+++ffffff?++++333333@++ +
+~
++
++ffffff"@+,,,,,,,,,, ,
,,,
,,,0(Income (loss) from continuing operations@ 

YG@.......... .
...
...+/#Dividends accrued on preferred unit///////333333@// /
/333333/(6)/
///0000000000 0
000
00001(Income (loss) from continuing operations11111@11 ~
1
11
1YG@1)2!attributable to common unit/share3333333333 3
333
333(4 Per common unit / share data:(7)444444444 4
444
44425*Earnings (loss) from continuing operations55{Gz555L/@55 5
555
~
5516)per common unit / share Basic and diluted<74Weighted average number of common units/shares Basic777+r@7777/$vJ@77 7
777
7778and diluted9$:____________________________1;)Created by Morningstar Document Research.0<(http://documentresearch.morningstar.com/>s043!)5i/c^nb:=PF0*8X>
@:'<<;;::555555111111
11
l N/b
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }I;}$ } }$ } }I}
$ } }$
N
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NFIssuance of $250 Million Senior Notes and Applications of Net Proceeds
Audited Unaudited
Historical
Pro Forma
As of
As of
December 31,
December 31,
~
fAdjustments ~
f#(In millions, except commonunit/share data)*"Condensed Pro Forma Balance Sheet:
Assets
Current assets
!Cash and cash equivalents9P@̌G@~
fffff\@!Accounts receivables, neťR@
̌R@Inventories, net33333O@
33333O@
Other3@
3@
Total current assets33333k@
33333p@*"Property, plant and equipment, netc@
c@Intangible assets, netI@
I@DYlSG;//,2*X4*lk
!
"
#
$
%
&
'
(
)
*
+
,

.
/
0
1
2
3
4
5
6
7
8
9
:
;
<
=
>
?
Other noncurrent assets 8@ ffffff@~
fffff?@ !!!!!!!!!! !
!!"Total assets""T@"""""" "
@"########## #
##2$*Liabilities and Unitholders / Stockholders$$$$$$$$$ $
$$%Equity&Current liabilities&&&&&&&&& &
&&'Accounts payable''M@'''''' '
M@'(Other accounts payable(((@(((((( (
(@()Accrued expenses)))6@)))))) )
)6@))*!Current portion of longterm debt***333333?****333333*(10)* *
~
**!+Other current liabilities+++333333@++++++ +
+333333@+,,,,,,,,,, ,
,,!Total current liabilitiesffffffW@ 
9W@.Longterm borrowings...̌N@....̌N.(10). .
.fffffn@.////////fffffn@~
// /
//'0Accrued severance benefits, net000R@000000 0
0R@0%1Other noncurrent liabilities111%@111111 1
1%@12222222222 2
223Total liabilities33333333m@333333 3
3iz@34444444444 4
44%5Commitments and contingencies555555555 5
55)6!Unitholders / stockholders equity666666666 6
6637+Common units; 375,000,000 units authorized,777̌K@7777̌K7(11)7 7
778%307,083,996 issued and outstanding at19)December 31, 2009, actual, 0 units issued1:)and outstanding at December 31, 2009, pro
;forma6<.Common stock; shares authorized, 0 shares<<<<<<<~
<< <
<<.=&issued and outstanding at December 31,8>02009, actual, shares issued and outstanding'?at December 31, 2009, pro formaDl8d=7pH:}u@.@
A
B
C
D
E
F
G
H
I
J
K
L
M
"@Additional paidin capital@@@fffffe@@@@@~
@@ @
@@AAccumulated deficitAA~
AAAAAAA A
~
AA.B&Accumulated other comprehensive (loss)BBBBBBBBB B
BBCCCCCCCCCC C
CC/D'Total unitholders / stockholders equityDDDfffffj@DDDDDD D
~
DVDEEEEEEEEEE E
EE9F1Total liabilities and unitholders / stockholdersFFT@FFFFFF F
@FGequityHHHHHHHHHH H
HHIJ$K____________________________1L)Created by Morningstar Document Research.0M(http://documentresearch.morningstar.com/ rB%ZOC7=PF0*8X>
@MMLLKKFFFF
''''
""""
l '
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }@}$ }}$ }
}$
'
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NFIssuance of $250 Million Senior Notes and Applications of Net Proceeds Earnings
Weighted Average
per Common
Common Units/
Unit/Share from
SharesContinuing Operations5Historical tenmonth period ended October 25,~
n1L/@~
f6.Historical twomonth period ended December 31,~
4G{Gz~
f.&Pro forma adjustment for the tenmonth~
R64,period ended October 25, 2009 in conjunction=5with the implementation of the Plan of Reorganization/'Pro forma for the combined twelvemonth~
n[G1)period ended December 31, 2009 before the%impacts from the corporate conversion.&Pro forma adjustment for the corporate
conversion/'Pro forma for the combined twelvemonth~
DlSG;/g]6*C^ce ! " # $ % & & period ended December 31, 2009!!!!!!!!!"#$$____________________________1%)Created by Morningstar Document Research.0&(http://documentresearch.morningstar.com/xj^R*=PF0*8X>
@b&&%%$$
l #K`
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }:
#
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NFIssuance of $250 Million Senior Notes and Applications of Net Proceeds  %Adjusted EBITDA eliminates the impact
3
+of a number of items that may be either one1)time or recurring that we do not consider6.to be indicative of our core ongoing operating
performance;80we believe that Adjusted EBITDA is an enterprise3+level performance measure commonly reported1)and widely used by analysts and investorsin our industry;3+we anticipate that our investor and analyst.&presentations after we are public will$include Adjusted EBITDA; and0(we believe that Adjusted EBITDA provides4,investors with a more consistent measurement3+of period to period performance of our core2*operations, as well as a comparison of our%operating performance to companies in
our industry.DlSG;/s&Dth7J !"$ ____________________________1!)Created by Morningstar Document Research.0"(http://documentresearch.morningstar.com/
(=PF0*8X>
@""!!
l j
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }0}$ }I }$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NFIssuance of $250 Million Senior Notes and Applications of Net Proceeds Period Rate
$Year ended December 31, 2007
928:1$Year ended December 31, 20081,098:1/
'Tenmonth period ended October 25, 2009
1,302:1
0(Twomonth period ended December 31, 2009November1,172:1December1,165:1$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/0SG;/\/Y=PF0*8X>
@"
l BWF v w
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }U5}$ } }$ }
}$} $ }
}
$ }
}$}$ }
}$ }
}$}$ }
}$ }
}!!$
B"""""""""" "
"""
"""""""""""""""""""$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NFIssuance of $250 Million Senior Notes and Applications of Net Proceeds
! Successor
Predecessor Company !
Company
TenMonth!
TwoMonth
Period
!
Period
EndedYears Ended!
Ended December 31,
October 25,December 31,!
~
f
~
f~
b~
^!%of
%of%of%of!
Amount net sales
Amount
net salesAmount net salesAmount net sales!
(In millions)!%Consolidated statements of operations
!
data: Net salesfffff[@~
%
~
~
%͂@~
%,@~
!%
Cost of salesV@YT@
qs@
33333SQ@{@~
*33333@ ffffffT@!
!Gross profit333334@2@
9a@
33333>@̌c@~
jfffffV`@ ffffff2@!4,Selling, general and administrative expenses@333333*@
fffff&L@
)@33333ST@+@̬T@ ffffff'@!)!Research and development expensesffffff@*@
L@
)@`V@@33333V@ )@!DelSG;/?
A1` "!"""#"$"%"&"'"(")"*"+",""."/"0"1"2"3"4"5"6"7"8"9":";"<"=">"?", $Restructuring and impairment charges
?
? *@ @ 333333(@ 333333? !!!!!!!!!!! !
!!!
!!!!!!!!!!!!!!!!!!! !!/"'Operating income (loss) from continuing"""333333!"""""" "
"~
"f"
"""ffffff@""""33333;""""ffffff""""33333sK"""" "!#
operations$Interest expense, net$$$?$$$$?$$ $
$$333333?@$
$$$@$$$$fffffS@$$$$ffffff)@$$$$fffff&N@$$$$ !@$!)%!Foreign currency gain (loss), net%%%"@%%%% @%% %
%%33333E@%
%%%ffffff#@%%%%Lj%%%~
%v%%%%%%%% ffffff%!!&Reorganization items, net&&&&&&&&& &
&&$@&
&&&fffffff@&&&&&&&&&&&&&&&& &!'''''''''' '
'''
''''''''''''''''''' '!((((333333 @((((333333@(( (
((fffff@(
(((̼f@((((q((((G(((~
((((( ffffff"(!)))))))))) )
)))
))))))))))))))))))) )!2**Income (loss) continuing operations before********* *
**fffffN@*
***pg@****̤s****J***~
*"**** fffff0*!+income taxes,Income tax expenses,,,ffffff?,,,,?,, ,
,,333333@,
,,,?,,,,333333'@,,,,ffffff?,,,,!@,,,, 333333?,! 

 !0.(Income (loss) from continuing operations......... .
..@.
...$?____________________________D0l p&3_%pPԸҬ@"A"1@)Created by Morningstar Document Research.0A(http://documentresearch.morningstar.com/=PF0*8X>
@0AA!@@!??!::::::::5555555522222222
l 9)
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }U5}$ } }$ }
}$} $ }
}
$ }
}$}$ }
}$ }
}$}$ }
}$
9
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NFIssuance of $250 Million Senior Notes and Applications of Net Proceeds
Successor
Company
Predecessor Company TwoMonth
TenMonth
Period
PeriodYear
Ended
Ended
Ended
December 31,
October 25,December 31,
~
f
~
f~
b%of
%of%ofChange
Amount net sales
Amount
net salesAmount net salesAmount
(In millions) Net salesfffff[@~
%
~
~
%͂@~
%D
Cost of salesV@YT@
qs@
33333SQ@{@~
*E
Gross profit333334@2@
9a@
33333>@̌c@~
j@
4,Selling, general and administrative expenses@333333*@
fffff&L@
)@33333ST@+@%)!Research and development expensesffffff@*@
L@
)@`V@@2D
lSG;/:xj:@GNL !"#$%&'()*+,./012345678, $Restructuring and impairment charges
?
? *@ @ ) !!!!!!!!!! !
!!!
!!!!!!!!!!!!!!!!/"'Operating income (loss) from continuing"""333333!"""""" "
"~
"f"
"""ffffff@""""33333;""""ffffff""""F@"#
operations$Interest expense, net$$$?$$$$?$$ $
$$333333?@$
$$$@$$$$fffffS@$$$$ffffff)@$$$$E$)%!Foreign currency gain (loss), net%%%"@%%%% @%% %
%%33333E@%
%%%ffffff#@%%%%Lj%%%~
%v%%%%33333sp@%!&Reorganization items, net&&&&&&&&& &
&&$@&
&&&fffffff@&&&&&&&&&&&&$@&'''''''''' '
'''
''''''''''''''''((((333333 @((((333333@(( (
((fffff@(
(((̼f@((((q((((G((((^@()))))))))) )
)))
))))))))))))))))2**Income (loss) continuing operations before********* *
**fffffN@*
***pg@****̤s****J****@*+income taxes,Income tax expenses,,,ffffff?,,,,?,, ,
,,333333@,
,,,?,,,,333333'@,,,,ffffff?,,,,ffffff, 

0.(Income (loss) from continuing operations......... .
..@.
...
@B(88776622222222
l %
Z
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }+}$ }U}$ } }$} $ }U}
$ } }$}$ }U}$ } }$}$ }U}$
%
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NFIssuance of $250 Million Senior Notes and Applications of Net Proceeds
Successor
Company
Predecessor Company TwoMonth
TenMonth
Period
Period
Ended
Ended
Year Ended
December 31,
October 25,December 31,
~
f
~
f~
b%of
%of%ofChange
Amount net sales
Amount
net salesAmount net salesAmount
(In millions)Display Solutions~
~
%
l@
I@ %s@@I@ %3333335Power Solutions@333333@
ffffff@
333333?@?@,$Semiconductor Manufacturing ServicesffffffK@fffffH@
fffffi@
~
q@G@333339 All other??
ffffff@
333333?~
?333333
fffff[@~
%
~
~
%͂@~
%D
DlSG;/:xjb.c=j[ !"#$ !$"____________________________1#)Created by Morningstar Document Research.0$(http://documentresearch.morningstar.com/
P=PF0*8X>
@:'$$##""
l &99
<
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }m}$ } }$ } }$} $ }
}
$ } }$}$ }
}$ } }$}$ } }$
&
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NFIssuance of $250 Million Senior Notes and Applications of Net Proceeds
Successor
Company
Predecessor Company TwoMonth
TenMonth
Period
Period
Ended
Ended
Year Ended
December 31,
October 25,December 31,
~
f
~
f~
b%of
%of%ofChange
Amount net sales
Amount
net salesAmount net salesAmount
(In millions)
KoreaO@~
%
n@
333333K@ %~
~
%@Asia Pacific9@~
^
9]@
~
jb@~
b~
Japan@333333@
?@
~
S@*@fffffD
North America@*@
@H@
%@fffffN@ffffff$@~
Europeffffff?333333?
@
333333?@@
fffff[@~
%
~
~
%͂@~
%DDlSG;/:xjb.c=j~P !"#$%
!"$#____________________________1$)Created by Morningstar Document Research.0%(http://documentresearch.morningstar.com/dX=PF0*8X>
@:'%%$$##
l %
r
bs
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }+}$ }U}$ } }$} $ }U}
$ } }$}$ } }$ } }$}$ }U}$
%
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NFIssuance of $250 Million Senior Notes and Applications of Net Proceeds
Successor
Company
Predecessor Company TwoMonth
TenMonth
Period
Period
Ended
Ended
Year Ended
December 31,
October 25,December 31,
~
f
~
f~
b%of
%of%ofChange
Amount net sales
Amount
net salesAmount net salesAmount
(In millions)Display Solutionsffffff!@1@ %
fffffN@
:@ %33333L@fffff2@ %333333*@Power Solutionsffffff?/@
ffffff?
2@333333fffffS@,$Semiconductor Manufacturing Servicesffffff%@3@
33333Q@
ffffffA@X@fffff&A@/ All other?~
ffffff@
~
@33333SX@
333334@2@ %
9a@
33333>@ %̌c@~
j %@
DlSG;/:xjb.c=jS
!"#$ !$"____________________________1#)Created by Morningstar Document Research.0$(http://documentresearch.morningstar.com/
P=PF0*8X>
@:'$$##""
l 1
\
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)Income from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }U5}$ }
}$ }
}$}
$ }
}$ }
}$}$ }}$
1
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/201091Income from discontinued operations, net of taxes
Predecessor Company
Year Ended
Year Ended
December 31, 2008
December 31, 2007
% of
% of
Change
Amount net sales
Amount
net salesAmount
(In millions) Net sales͂@~
%
,@
~
%33333Z
Cost of sales{@~
*
33333@
ffffffT@33333`
Gross profiťc@~
j
fffffV`@
ffffff2@9@
4,Selling, general and administrative expenses33333ST@+@
̬T@
ffffff'@ffffff)!Research and development expenses`V@@
33333V@
)@ffffff,$Restructuring and impairment charges*@@
333333(@
333333??
/'Operating income (loss) from continuing33333;ffffff
33333sK
333333;@
operationsInterest expense, netfffffS@ffffff)@
fffff&N@
!@/@)!Foreign currency gain (loss), netLj~
v
fffffffffffi
D~lh\PDHU
srv0zd5 !"#$%&'()*+,./0 q G
~
ffffff" k !!!!!!!!!! !
!!!
!!!!!!!2"*Income (loss) continuing operations before"""̤s""""J"" "
~
""""
""fffff0""""Ih"#income taxes$Income tax expenses$$$333333'@$$$$ffffff?$$ $
$!@$$
$$333333?$$$$ffffff@$%%%%%%%%%% %
%%%
%%%%%%%1&)Income (loss) from continuing operations,&&&\t&&&&K&& &
&`&&
&&3333332&&&~
&&3'+Income (loss) from discontinued operations,'''V''''ffffff.'' '
'I''
''333333''''C'(net of taxes)))))))))) )
)))
)))))))*Net income (loss)**z****YQ *%* *
33333f**
**ffffff9 *%**fffffm*++++++++++ +
+++
+++++++,$.____________________________1/)Created by Morningstar Document Research.00(http://documentresearch.morningstar.com/&
@im.=PF0*8X>
@00//..****
**
l
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }+}$ }U}$ } }$}
$ }
}$ } }$}$ }U}$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/201091Income from discontinued operations, net of taxes
Predecessor Company
Year Ended
Year Ended
December 31,
December 31,
~
b ~
^% of
% ofChange
Amount
Total
Amount
totalAmount
(In millions)Display Solutionss@@I@ %
33333t@
YG@ %;Power Solutions@?
@,$Semiconductor Manufacturing Servicesq@G@
~
F@33333@ All other~
?
ffffffL@
~
"fffffI
͂@~
%
,@
~
%33333Z
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/Dlh\PDHU
}5CW=PF0*8X>
@
l
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }a}$ }
}$ } }$}
$ }
}$ } }$}$ }}$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/201091Income from discontinued operations, net of taxes
Predecessor Company
Year Ended
Year Ended
December 31, 2008
December 31, 2007Change
Amount
% of Total
Amount
% of TotalAmount
(In millions)
Korea~
~
%
Dy@
~
%33333YAsia Pacificb@~
b
pc@
fffff5@~
JapanS@*@
Q@
~
*ffffff!@
North AmericafffffN@ffffff$@
@M@
ffffff @ffffff@Europe@@
~
R
ffffff@ffffff
Total net revenues͂@~
%
,@
~
%33333Z
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/@JDh\PDHU
mB69w=PF0*8X>
@
l :
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }+}$ } }$ } }$}
$ } }$ } }$}$ } }$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/201091Income from discontinued operations, net of taxes
Predecessor Company
Year Ended
Year Ended
December 31, 2008
December 31, 2007
% of
% of
Change
Amount net sales
Amount
net salesAmount
(In millions)Display Solutions33333L@fffff2@ %
D@
)@ %/@Power Solutions333333fffffS
333333,$Semiconductor Manufacturing ServicesX@fffff&A@
fffffP@
fffff4@L?@ All other@33333SX@
~
Z
YC@1
̌c@~
j %
fffffV`@
ffffff2@ %9@
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/@Dh\PDHU
sH)9=1%=PF0*8X>
@
l a
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ } }$ }U}
$ }U}$ }U}$ }U}$ }U}$ } }$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes
Payments Due by Period
Total~
j ~
n
~
r~
v~
z
Thereafter
(In millions)
New term loan(1)(2)fffffV@!@
@
@P@~
~
Operating lease(3)I@333333@
ffffff?
ffffff?ffffff?ffffff?B@ Others(4)'@@
@
333333@?$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/0
j^RF6/Z=PF0*8X>
@
l (
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatioLoss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }U}$ }2
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NO TITLE~
. &Includes principal as well as interest
payments.~
1)Assumes constant interest rate of 6month
,
$LIBOR + 12% as of December 31, 2009.~
/'Assumes constant currency exchange rate2*for Korean won to U.S. dollars of 1,168:1.~
%Includes license agreements and other contractual obligations.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/6ymIu!z/=PF0*8X>
@
l MQE
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }F
M
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes 1 )Broad Offering of Differentiated Products
/
'with Advanced SystemLevel Features and/'Functions. Leading consumer electronics1)manufacturers seek to differentiate their
,
$products by incorporating innovative1)semiconductor products that enable unique.&systemlevel functionality and enhance/'performance. These consumer electronics1)manufacturers seek to closely collaborate.&with semiconductor solutions providers2*that continuously develop new and advanced1)products, technologies, and manufacturing7/processes that enable state of the art features80and functions, such as bright and thin displays,0(small form factor and energy efficiency.1)Fast Time to Market with New Products. As4,a result of rapid technological advancements0(and short product lifecycles, our target,$customers typically prefer suppliers6.who have a compelling pipeline of new products3+and can leverage a substantial intellectual2*property and technology base to accelerateD
lj^RF"?]{1CJf !"#$%&'()*+,./0123456789:;<=>?  %product design and manufacturing when!!!needed."##1#)Nimble, Stable and Reliable Manufacturing$$1$)Services. Fabless semiconductor providers%%3%+who rely on external manufacturing services&&3&+often face rapidly changing product cycles.''0'(If these fabless companies are unable to((1()meet the demand for their products due to))0)(issues with their manufacturing services**1*)providers, their profitability and market++/+'share can be significantly impacted. As,,9,1a result, they prefer semiconductor manufacturing6.services providers who can increase production..4.,quickly and meet demand consistently through//1/)periods of constrained industry capacity.00/0'Furthermore, many fabless semiconductor1121*providers serving the consumer electronics22/2'and industrial sectors need specialized333%analog and mixedsignal manufacturing444%capabilities to address their product55*5"performance and cost requirements.677B7:Ability to Deliver Cost Competitive Solutions. Electronics8818)manufacturers are under constant pressure99.9&to deliver cost competitive solutions.::/:'To accomplish this objective, they need;;.;&strategic semiconductor suppliers that<<0<(have the ability to provide systemlevel==.=&solutions, highly integrated products,>>4>,a broad product offering at a range of price??4?,points and have the design and manufacturingDl3Hcv$
@LLKKJJ
l YF
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }>
Y
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes 6 .Advanced Analog and MixedSignal Semiconductor
,
$Technology and Intellectual Property<4Platform. We believe we have one of the broadest91and deepest analog and mixedsignal semiconductor

%technology platforms in the industry.0(Our long operating history, large patent,$portfolio, extensive engineering and0(manufacturing process expertise and wide91selection of analog and mixedsignal intellectual/'property libraries allow us to leverage/'our technology and develop new products0(across multiple end markets. Our product.&development efforts are supported by a0(team of approximately 391 engineers. Our3+platform allows us to develop and introduce4,new products quickly as well as to integrate1)numerous functions into a single product.7/For example, we were one of the first companies0(to introduce a commercial AMOLED display!driver for mobile phones.91Established Relationships and Close Collaboration5with Leading Global Electronics Companies. WeD
lj^RF"0F]{1FZ !"#$%&'()*+,./0123456789:;<=>? : 2have a long history of supplying and collaborating!!!%on product and technology development""/"'with leading innovators in the consumer##/#'electronics market, such as LG Display,$$;$3Sharp and Samsung. Our close customer relationships%%4%,have been built based on many years of close&&/&'collaborative product development which''4',provides us with deep system level knowledge((2(*and key insights into our customers needs.))0)(As a result, we are able to continuously***%strengthen our technology platform in++5+areas of strategic interest for our customers,,0,(and focus on those products and services3+that our customers and end consumers demand... the most./0030+Longstanding Presence in Asia and Proximity111%to Global Consumer Electronics Supply2222*Chain. Our presence in Asia facilitates33.3&close contact with our customers, fast4404(response to their needs and enhances our5525*visibility into new product opportunities,6606(markets and technology trends. According777%to Gartner, semiconductor consumption88/8'in Asia, excluding Japan, has increased9909(from 49% of global production in 2004 to::3:+60% in 2009 and is projected to grow to 65%;;.;&by 2013. Our substantial manufacturing<<.<&operations in Korea and design centers==1=)in Korea and Japan place us close to many>>0>(of our largest customers and to the core??1?)of the global consumer electronics supplyDlat$;U 2Qk"<[@ABCDEFGHIJKLMNOPQRSTUVWX@@8@0chain. We have active applications, engineering,AA7A/product design, and customer support resources,BB2B*as well as senior management and marketingCC0C(resources, in geographic locations closeDD6D.to our customers. This allows us to strengthenEE/E'our relationship with customers throughFF.F&better service, faster turnaround timeGG2G*and improved product design collaboration.HH0H(We believe this also helps our customersII9I1to deliver products faster than their competitorsJJ.J&and to solve problems more efficientlyKK4K,than would be possible with other suppliers.LMM.M&Broad Portfolio of Product and ServiceNN.N&Offerings Targeting Large, HighGrowthOO6O.Markets. We continue to develop a wide varietyPP0P(of analog and mixedsignal semiconductorQQ3Q+solutions for multiple highgrowth consumerRR/R'electronics end markets. We believe ourSSSexpanding product andTU$V____________________________1W)Created by Morningstar Document Research.0X(http://documentresearch.morningstar.com/6_Ym">OC]w>2&=PF0*8X>
@XXWWVV
l M$
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }=
M
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes 3 +Distinctive Analog and MixedSignal Process
.
&Technology Expertise and Manufacturing5Capabilities. We have developed specialty%analog and mixedsignal manufacturing
2
*processes such as high voltage CMOS, power3+and embedded memory. These processes enable7/us to flexibly ramp mass production of display,4,power and mixedsignal products, and shorten/'the duration from design to delivery of+#highly integrated, highperformance/'analog and mixedsignal semiconductors.;3As a result of the depth of our process technology,,$captive manufacturing facilities and1)customer support capabilities, we believe4,the majority of our top twenty manufacturing/'services customers by revenue currently4,use us as their primary manufacturing source0(for the products that we manufacture for
them.80Highly Efficient Manufacturing Capabilities. Our80manufacturing strategy is focused on maintaining1)the price competitiveness of our productsD lj^RF"8Rd{3Kz& !"#$%&'()*+,./0123456789:;<=>? 3 +and services through our lowcost operating!!1!)structure. We believe the location of our""."&primary manufacturing and research and##5#development facilities in Asia and relatively$$1$)low required ongoing capital expenditures%%4%,provide us with a number of cost advantages.&&6&.We offer specialty analog process technologies''2'*that do not require substantial investment((1()in leading edge, smaller geometry process));)3equipment. We are able to utilize our manufacturing**0*(base over an extended period of time and++0+(thereby minimize our capital expenditure,,0,(requirements. Our internal manufacturing4,facilities serve both our solutions products...%and manufacturing services customers,//5/allowing us to optimize our asset utilization00/0'and improve our operational efficiency.122.2&Strong Financial Model with a LowCost3313)Structure. We have executed a significant44.4&restructuring over the last 18 months,55.5&which combined with our relatively low66,6$capital investment requirements, has7717)improved our cash flow and profitability.8828*By closing our Imaging Solutions business,9959restructuring our balance sheet, and refining::/:'our business processes and strategy, we;;3;+believe we have made significant structural<</<'improvements to our operating model and==1=)have enabled better flexibility to manage>>/>'the fluctuations in the economy and our??1?)markets. In addition, the long lifecyclesDld,?Pky,Pd2@ABCDEFGHIJKL@@1@)of our manufacturing processes, equipmentAA7A/and facilities allow us to keep our new capitalBB/B'requirements relatively low. We believeCC3C+that our lowcost but highly skilled designDD/D'and support engineers and manufacturingEE0E(base position us favorably to compete inFFF%the marketplace and provide operatingGG(G leverage in our operating model.HI$J____________________________1K)Created by Morningstar Document Research.0L(http://documentresearch.morningstar.com/`{/b=PF0*8X>
@LLKKJJ
l SH{T[
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }I;
S
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes 5 Increase Business with Existing Customers. We
.
&have a global customer base consisting1)of leading consumer electronics OEMs such1)as LG Display, Sharp and Samsung who sell
/
'into multiple end markets. We intend to0(continue to strengthen our relationships.&with our customers by collaborating on/'critical design and product development1)in order to improve our design win rates.91We will seek to increase our customer penetration4,by more closely aligning our product roadmap5with those of our key customers and by taking1)advantage of our broad product portfolio,0(our deep knowledge of customer needs and4,existing relationships to sell more existing1)and new products. For example, two of our%largest display driver customers have/'display modules in production using our.&power management products. These power/'management products have been purchased2*and evaluated via their key subcontractors2*for LCD backlight units and LCD integratedpower supplies.D0
lj^RF":Vt~1Hj !"#$%&'()*+,./0123456789:;<=>? !!/!'Broaden Our Customer Base. We expect to""5"continue to expand our global design centers,###%local application engineering support$$2$*and sales presence, particularly in China,%%5%Hong Kong, Taiwan and Macau, or collectively,&&9&1Greater China, and other highgrowth geographies,''/''to penetrate new accounts. In addition,((/('we intend to introduce new products and))2)*variations of existing products to address**4*,a broader customer base. In order to broaden++4+,our market penetration, we are complementing,,,%our direct customer relationships and4,sales with an expanded base of distributors,..1.)especially to aid the growth of our power//2/*management business. We expect to continue00.0&to expand our distribution channels as1131+we broaden our power management penetration22"2beyond existing customers.34404(Aggressively Grow the Power Business. We5555have utilized our extensive patent portfolio,6636+process technologies, captive manufacturing77.7&facilities and analog and mixedsignal8878/technology platform to develop power management9949,solutions that expand our market opportunity::0:(and address more of our customers needs.;;1;)We intend to increase the pace of our new<<1<)power product introductions by continuing==8=0to collaborate closely with our industryleading>>1>)customers. For example, we recently began??/?'mass production of our first integratedDlXp7Nc4J[m@ABCDEFGHIJKLMNOPQR@@1@)power solution for LCD televisions at oneAA5Aof our major Korean customers. We also intendBB8B0to capitalize on the market needs and regulatoryCC2C*requirements for power management productsDD2D*that reduce energy consumption of consumerEE3E+electronic products by introducing productsFF1F)that are more energy efficient than thoseGG1G)of competitors. We believe our integratedHH5Hdesigns, unique lowcost process technologiesII3I+and deep customer relationships will enableJJ3J+us to increase sales of our power solutionsKK1K)to our current power solutions customers,LL0L(and as an extension of our other productMM*M"offerings, to our other customers.NO$P____________________________1Q)Created by Morningstar Document Research.0R(http://documentresearch.morningstar.com/*jhbr#8M{=PF0*8X>
@RRQQPP
l NeQ
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }? 6 .supported by 10bit and 12bit source drivers.!"","$Operational Voltage. Display drivers##7#/are characterized by input and output voltages.$$1$)Source drivers typically operate at input%%1%)voltages from 2.0 to 3.6 volts and output&&/&'voltages between 4.5 and 18 volts. Gate''3'+drivers typically operate at input voltages((1()from 2.0 to 3.6 volts and output voltages))6).of up to 40 volts. Lower input voltage results**6*.in lower power consumption and electromagnetic+++interference, or EMI.,%Gamma Curve. The relationship between..1.)the light passing through a pixel and the//2/*voltage applied to the pixel by the source0010)driver is referred to as the gamma curve.1101(The gamma curve of the source driver can222%correct some imperfections in picture33/3'quality in a process generally known as44/4'gamma correction. Some advanced display55/5'drivers feature up to three independent6636+gamma curves to facilitate this correction.78818)Driver Interface. Driver interface refers9979/to the connection between the timing controller::0:(and the display drivers. Display drivers;;;%increasingly require higher bandwidth<<2<*interface technology to address the larger==/='data transfer rate necessary for higher>>.>&definition images. The principal types??>?6of interface technologies are transistortotransistorDWlZm"4Tl ANf@ABCDEFGHIJKLM@@1@)logic, or TTL, reduced swing differentialAA/A'signaling, or RSDS, advance intra panelBB7B/I/F, or AIPI, and minilow voltage differentialCCCsignaling, or mLVDS.DEE5EPackage Type. The assembly of display driversFF1F)typically uses chiponfilm, or COF, tapeGG0G(carrier package, or TCP, and COG packageHHHtypes.IJ$K____________________________1L)Created by Morningstar Document Research.0M(http://documentresearch.morningstar.com/ h2=PF0*8X>
@MMLLKK
l *iʸ
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$}$ }<(}$ }$
*
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes Product Key Features Applications
TFTLCD Source Drivers"480 to 960 output channelsLCD monitors, including$6bit (262 thousand colors),widescreens
)
!8bit (16 million colors), 10bit
Mobile PCs, including(1 billion colors)netbooks#Output voltage ranging from&Digital televisions, including3.3V to 18VLED TVs!Low power consumption andlow EMI"Supports COF package typesSupports RSDS, mLVDS,$AiPi* interface technologies Geometries of 0.18mum to0.22 mTFTLCD Gate Drivers"272 to 768 output channelsLCD monitors, including$Output voltage ranging up towidescreens40VMobile PCs, includingSupports COF and COGnetbooks
package types&Digital televisions, includingGeometries of 0.35 mLED TVsTiming Controllers$Product portfolio supports aLCD monitors, including!wide range of resolutionswidescreensDlj^RF
K2DF t
!"#$%&'() ! Supports mLVDS interface Mobile PCs, including!!!technologies!!netbooks""""Input voltage ranging from""###2.3V to 3.6V##$$$Geometries of 0.18 m$$%&$'____________________________1()Created by Morningstar Document Research.0)(http://documentresearch.morningstar.com/FXL@=PF0*8X>
@))((''
l ,5r
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }y
}$ }I"}$ }!
,
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes Product Key Features Applications
LTPSResolutions of QVGA,
Mobile phonesWQVGA, VGA, NHD*, SVGADigital still cameras
$
Color depth ranging from 262
thousand to 16 millionMDDI, MIPI interfaceEEPROM and logicbasedOTP, separated gammacontrolAMOLEDResolutions of WQVGA,
Mobile phonesHVGA, NHD*, WVGA, QHD
Game consoles$Color depth ranging from 262Digital still camerasthousand to 16 million#Personal digital assistantsGeometries of 0.11 m toPortable media players0.15 mMDDI, MIPI interfaceEEPROM and logicbasedOTPABC, ACL, PentileaSi TFTResolutions of QVGA,
Mobile phonesWQVGA, HVGA, WVGA,
Game consoles WSVGA, HDNetbooksDlj^RF
B1?:`e" !"#$%&'()*+ $ Color depth ranging from 262 # Portable navigation devices!!!thousand to 16 million!!"""MDDI, MIPI interface""####Content adaptive brightness##$$$control, or CABC$$%%%LVDS, I 2 C*, DCDC*%%&&&Separated gamma control&&'($)____________________________1*)Created by Morningstar Document Research.0+(http://documentresearch.morningstar.com/;Hd=PF0*8X>
@++**))
l 3
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }'}$ }I"
3
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes Product Key Features Applications
Low Voltage MOSFET$V ds (V) options of 20V 100V
Mobile phones#R ds (on) options of Max 5mDesktop computers
50m at 10V
Mobile PCsAdvanced 0.35 m TrenchDigital TVsMOSFET ProcessHigh cell density of268Mcell/inch 2#Advanced packages to enable!reduction of PCB mountingareaHigh Voltage MOSFET$Voltage options of 400, 500,#Power supplies for consumerand 600Velectronics Drain current options ofIndustrial charger and1A 18A.adaptors( R ds (on) options of 0.22 8.0*$Lighting (ballast, HID, LED) (typical)Industrial equipment( R 2 FET (rapid recovery) option to shorten reverse diode
recovery timeZenor FET option forMOSFET protection forD/lj^RF
,t}2FqD; !"#$%&'()*+,./012 abnormal input !!!Advanced 0.50 m Planar!!"""MOSFET Process""#LED Drivers###High efficiency, wide input##LED backlights$$$
voltage range$$%%%Proven 0.35mum BCDMOS%%&&&process&&'''40V modular BCDMOS''(((OCP, SCP, OVP and UVLO(()))protections))**$*Accurate LED current control**++"+and multichannel matching++,,#,Programmable current limit,,,boost up frequency./$0____________________________11)Created by Morningstar Document Research.02(http://documentresearch.morningstar.com/*hda8{S=PF0*8X>
@221100
l 'd4
6
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }0}$ }U5}$ }
'
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes Product Key Features Applications
DCDC Converters*1)High efficiency, wide input voltage rangeLCD TVs
Settop boxes
$
Proven 0.35 m BCDMOS process
DVD/Bluray players30V modular BCDMOS%Fast load and line regulationAccurate output voltage( OCP, SCP and thermal protectionsAnalog SwitchesUSB Switches
Mobile phones2*Low C on , 7.0pF (typical) limits signal
distortion$Low R on , 4.0 (typical)0.35 m CMOS processAudio SwitchesNegative Swing Support$Low R on , 0.4 (typical)!High ESD protection, 13kV0.35 m CMOS processLinear RegulatorsSingle and dual* LDOs
Mobile phones1)Low Noise Output Linear Cap LDO Regulator4,2.3V to 5.5V input voltage and 150mA, 300mA*output currentD lj^RF
&r$xR$}34v !"#$%& & Small package size of DFN type !!!0.35 m CMOS process!!"#$$____________________________1%)Created by Morningstar Document Research.0&(http://documentresearch.morningstar.com/xWK?=PF0*8X>
@&&%%$$
l 7hZ
Eb
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }I;
7
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes 5 MixedSignal. Mixedsignal process technology
2
*is used in devices that require conversion2*of light and sound into electrical signals4,for processing and display. Our mixedsignal
/
'processes include advanced technologies4,such as low noise process using triple gate,6.which uses less power at any given performance%level. MEMS process technology allows.&the manufacture of components that use2*electrical energy to generate a mechanical/'response. For example, MEMS devices are1)used in the accelerometers and gyroscopesof mobile phones.%Power. Power process technology, such2*as BCD, includes high voltage capabilities91as well as the ability to integrate functionality5such as selfregulation, internal protection,2*and other intelligent features. The unique6.process features such as deep trench isolation91are suited for chip shrink and device performanceenhancement.D lj^RF"5JeJ>Ra !"#$%&'()*+,./0123456 4 ,High Voltage CMOS. High voltage CMOS process!!.!&technology facilitates the use of high""2"*voltage levels in conjunction with smaller##1#)transistor sizes. This process technology$$4$,includes several variations, such as bipolar%%%%processes, which use transistors with&&0&(qualities well suited for amplifying and''5'switching applications, mixed mode processes,((6(.which incorporate denser, more power efficient))() FETs, and thick metal processes.*++1+)NonVolatile Memory. Nonvolatile memory,,,.,&or NVM, process technology enables the0(integration of nonvolatile memory cells..6..that allow retention of the stored information//4/,even when power is removed from the circuit.0010)This type of memory is typically used for11%1longterm persistent storage.23$4____________________________15)Created by Morningstar Document Research.06(http://documentresearch.morningstar.com/2f{2C\n!=PF0*8X>
@665544
l $
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }0}$ }}$ }!}$ }
$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes Process
Technology Device End Markets
Mixedsignal
0.130.8 m#Analog to digital converterConsumer
Multipurpose
#
Digital to analog converter
Wireless Low noiseAudio codec ComputingUltra low powerChipsetTriple gate
Power0.180.35 mPower managementConsumeraBCDMobile PMICWirelessDeep Trench IsolationLED drivers Computing
Trench MOSFET
Planar MOSFETSchottky DiodeZener DiodeHigh Voltage CMOS
0.132.0 mDisplay driversConsumer5V250VCSTN driversWirelessBipolar, Thick Metal ComputingNVM
0.180.5 mMicrocontrollerConsumerEEPROMTouch screen controllerMedicaleFlashElectronic tag
AutomotiveOTPHearing aidDlj^RFp1Vn
Je
# !"# $!____________________________1")Created by Morningstar Document Research.0#(http://documentresearch.morningstar.com/<=PF0*8X>
@##""!!
l "گ
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }}$ }U5
"
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes Name Age Position
Sang Park~
4,Chairman of the Board of Directors and ChiefExecutive Officer
Tae Young Hwang
~

%Chief Operating Officer and President
Brent Rowe~
.&Senior Vice President, Worldwide SalesMargaret Sakai~
1)Senior Vice President and Chief FinancialOfficer
Heung Kyu Kim~
2*Senior Vice President and General Manager, Power Solutions DivisionTae Jong Lee~
2*Senior Vice President and General Manager,Corporate EngineeringJohn McFarland~
.&Senior Vice President, General Counsel
and SecretaryMichael Elkins~
DirectorRandal Klein~
DirectorR. Douglas Norby~
*DirectorGidu Shroff~
Director
Steven Tan~
DirectorNader Tavakoli~
Director$____________________________D
lj^RF
@[[lu! !1 )Created by Morningstar Document Research.0!(http://documentresearch.morningstar.com/=PF0*8X>
@!!
l I
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Loss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }6
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010Summary Compensation 5 Sang Park, Chairman of the Board of Directors
$
and Chief Executive Officer;0(Tae Young Hwang, Chief Operating Officer
and President;4,Brent Rowe, Senior Vice President, WorldwideSales;%Margaret Sakai, Senior Vice President( and Chief Financial Officer; and.&John McFarland, Senior Vice President,&General Counsel and Secretary.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/<nyma=T"Gk_S+=PF0*8X>
@
l
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }:
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes 5 we maintain our ability to attract and retain
2
*superior executives in critical positions;4,our executives are incentivized and rewarded
4
,for aggressive corporate growth, achievement%of longterm corporate objectives and4,individual performance that meets or exceeds,$our expectations without encouraging$unnecessary risktaking; and4,compensation provided to critical executives80remains competitive relative to the compensation%paid to similarly situated executives3+of companies in the semiconductor industry.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/<kj^RF"w'>ZnbV.=PF0*8X>
@
l
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }$ }7
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes annual base salary;
#shortterm cash incentives;
$
longterm equity incentives;6.a benefits package that is generally available$to all of our employees; and0(expatriate and other executive benefits.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/4+j^RF"TH^RF=PF0*8X>
@
l 5Ig
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }!}$ } }$ }
}
$ }
}U}
$ }y}$ }
}$ }
}$ }
}U}$ }y} $
5!!!!!!!!!! !
!!!
!!!!!!!!!!!!!!!!!!!$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010Summary Compensation
Change in
Pension
Value
and Non
qualified
Deferred
Compen All Other
StockOptionsationCompen
Name and PrincipalSalary
Bonus
AwardsAwardsEarningssation
Total
PositionYear~
~
~
~
~
~
~
Sang Park~
f~
R
~
x%~
~
l~
~
6~
~
} Chairman and~
b~
B
~
fz~
~
v0 Chief Executive Officer~
^~
y
~
J
~
~
~
F= Dlyma4 L8cO{g_{w !!!"!#!$!%!&!'!(!)!*!+!,!!.!/!0!1!2!3!4! Tae Young Hwang, ~
f ~
Ҕ
~
~
( ~
R ~
K ~
~
~
*U !Chief Operating!!~
!b!!!~
!N!! !
!!!
!!!!!!!!!~
!^!!!~
!=~
!!!~
!>! "Officer and President""~
"^"""~
"zt"" "
~
"H""
"""""""""~
"^4"""~
"R~
"""~
"Ҥ" #
Brent Rowe##~
#f###~
### #
~
#
~
##
#~
####~
#+#######~
#~
###~
#^C# $Senior Vice President,$$~
$b$$$~
$
$$ $
~
$
~
$$
$$$$$$$$$$$$$~
$&~
$$$~
$6$ %Worldwide Sales%%~
%^%%%~
%z
%% %
~
%
~
%%
%%%%%%%%%%%%%~
%~
%%%~
%v % &Margaret Sakai&&~
&f&&&~
&.&& &
~
&V&&
&~
&3&&&~
&w&&&~
&&&&~
&R ~
&&&~
&0& 'Senior Vice President,''~
'b'''~
'P'' '
'''
'''''''''~
'L'''~
'
~
'''~
'' (Chief Financial Officer((~
(^(((~
(C(( (
~
(Q((
(((((((((~
(Zx(((~
(=
~
(((~
(J( )John McFarland,))~
)f)))~
)
)) )
~
)r))
)~
)3)))~
))))~
))))~
)~~
)))~
)a') *Senior Vice President,**~
*b***~
*** *
***
*********~
*O***~
*~
***~
*6* +General Counsel and++~
+^+++~
+Q++ +
~
+j++
+++++~
+nj+++~
+Jd+++~
+~
+++~
++ , Secretary,,,,,,,,, ,
,,,
,,,,,,,,,,,,,,,,,,, Robert J. Krakauer,~
f~
 

~

~
~
K' .Former President..~
.b...~
.*.. .
...
.............~
.22~
...~
.ZN. #/and Chief Financial Officer//~
/^///~
/N// /
~
/ވ//
/////////////~
/3+~
///~
/R/ 01$2____________________________13)Created by Morningstar Document Research.04(http://documentresearch.morningstar.com/.RTOCQOC7=PF0*8X>
@44 33 22
l (
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Outstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }}$ }y}
$ }y}$ } }$
(
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010Stock Option Grants
All Other
All Other
Option
Stock
Awards:
Exercise or
Awards:
Number of
Base
Number of
Securities
Price ofGrant Date Fair
Shares of
Underlying
Option
Value of Unit
Stock or
Options
Awards
and Option
Name
Grant DateUnits (#)(1)
(#)(1)
($/sh)(2)
Awards ($)(3) Sang Park
12/08/2009~
~
l
12/08/2009
~
(\?~
Tae Young Hwang
12/08/2009~
E3
~
(
12/08/2009
~
sU
(\?~
R
Brent Rowe
12/08/2009~
."
~
12/08/2009
~
E3
(\?~
+Margaret Sakai
12/08/2009~
~
3D.lznbfUV7m'L{njb !"#$%&'
12/08/2009
~
(\? ~
w !John McFarland!!!
12/08/2009!!!~
!!! !
!!!
!!!!~
!3!""""
12/08/2009"""""" "
~
"
""
""(\?""~
""#$$%____________________________1&)Created by Morningstar Document Research.0'(http://documentresearch.morningstar.com/]=PF0*8X>
@:'''&&%%""!!
l $.c
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option Grants
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }y}
$ } }$ }}$ }y}$ }y}$
$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010!Outstanding Equity Awards
D < Outstanding Equity Awards at Fiscal Year
End 2009(1)
Option AwardsUnit Awards
Number ofMarket
Number of Number of
Shares orValue of
Securities
Securities
Units of Shares or
Underlying
Underlying
Stock ThatUnits of
UnexercisedUnexercised
Option
OptionHave Not
Stock That
Options (#)Options (#)
Exercise
ExpirationVestedHave Not
NameExercisableUnexercisable(2)
Price ($)
Date(#)(3)
Vested ($)(4) Sang Park~
(\?
12/8/2019~
@:'##""!!
l )B
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity AwardsLoss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }U}$ }y<
)
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NO TITLE 4 ,quarter, and an additional 8% of the options
4
,vest upon the completion of each of the nextthree quarters.~
:
2The restrictions on the units lapse on December 8,802010 as to 33% of the total amount of restricted.&common units originally awarded and on6.December 8, 2011 as to 33% of the total amount%of restricted common units originallyawarded.~
91During fiscal year 2009, there was no established1)public trading market for our outstanding4,common equity. The reported value represents0(the product of multiplying the number of.&unvested restricted units by the value6.of our units of $0.79 as of December 31, 2009,91the last day of our fiscal year. See Management s6.Discussion and Analysis of Financial Condition0(and Results of Operations Accounting for1)Unitbased Compensation for a description5of how we valued our units while as a privatecompany.Dx lymIvjt"Jap !"#$%&'( ~
!!/!'Mr. Krakauer resigned as our President,""/"'Chief Financial Officer and director on###April 10, 2009.$%$&____________________________1')Created by Morningstar Document Research.0((http://documentresearch.morningstar.com/4\)=PF0*8X>
@((''&&
l y
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }
}$ }
}$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxesG ? Option Exercises and Stock Vested at Fiscal
Year End 2009(1) Number of
Shares
Acquired onValue RealizedVesting
on VestingName(#)(2)~
Sang Park~
.~
$Tae Young Hwang~
n~
b
Brent Rowe~
~
B. John McFarland~
~
*Margaret Sakai~
~
*$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/BM Xj^RFs.
OB6>F=PF0*8X>
@j
l 9<
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }U}$ }I;
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/2010NO TITLE~
3 +All of our outstanding common and preferred
7
/units and outstanding options as of November 9,3+2009 were terminated as of November 9, 20093+pursuant to our reorganization proceedings.
~
/'The restrictions on the units lapsed on6.December 8, 2009 as to 34% of the total amount%of restricted common units originallyawarded.~
91During fiscal year 2009, there was no established1)public trading market for our outstanding4,common equity. The reported value represents0(the product of multiplying the number of1)vested units by the value of our units of( $0.79 as of the date of vesting.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/@DymIV\7N
=PF0*8X>
@
l "kl
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }U}}$ }
}
$ }
}U}
$ }
}$ }y}$
"
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes
Value of
Cash
Equity
Severance
Continuation
Award
Payment
of Benefits
Acceleration
Total
Name
Event~
~
~
~
Sang Park
(a)(4)~
Bw
~
6~
~
#~
FRR
(b)(4)~
6
~
m&~
~
IG~
(c )
~
IG~
IGTae Young Hwang
(c )
~
b~
b
Brent Rowe
(a )~
¶
~
¶
(c )
~
B~
BMargaret Sakai
(a )~
B
~
~
~
(c )
~
Z
~
Z
John McFarland
(a )~
~
B
~
~
J
(c )
~
Z
~
Z
$____________________________D\lj^RFJ
B{gdX !1 )Created by Morningstar Document Research.0!(http://documentresearch.morningstar.com/=PF0*8X>
@!!
l 1D
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }>
1
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes (a) / 'Termination without cause in absence of
change in control(b)1)Termination without cause within 9 months
%
following a change in control(c)Change in control~
2*Represents cash severance payments payable0(to our named executive officers pursuant/'to our employment agreements with them,3+prior to giving effect to the terms thereof3+relating to the Employee Retirement Benefit3+Security Act of Korea. Other than Mr. Rowe,4,who is entitled to a lump sum cash severance1)payment, cash severance payments are paid.&monthly in accordance with our regularpayroll procedures.3+Pursuant to the Employee Retirement Benefit<4Security Act, Mr. Hwang, Ms. Sakai and Mr. McFarland3+are entitled to certain statutory severance0(benefits from us upon the termination ofD lj^RF"CbAe
!"#$%&'()*+,./0 0 (their employment with us for any reason.!!.!&See Management Compensation Discussion""3"+and Analysis Perquisites and Other Benefits###%for additional information. For these$$1$)executives, the amounts reflected in this%%0%(column would be reduced to the extent we&&7&/are obligated to make these statutory severance''' payments.(~
)),)$Calculated assuming the continuation**0*(of benefits for the applicable period at++/+'the same dollar value of 2009 benefits.,$.____________________________1/)Created by Morningstar Document Research.00(http://documentresearch.morningstar.com/&1@j9c=PF0*8X>
@00//..
l Df"W
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (19)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }U}$ }C
D
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes 0 (vesting on December 31, 2009 by (ii) the
0
(fair market value of our common units of&$0.79 as of December 31, 2009.~
.
&Reflected benefits are also payable in.&connection with Mr. Park s resignation2*for good reason. See Management Agreements.&with Executives and Potential Payments2*Upon Termination or Change in Control Sang
Park.~
:2Represents the aggregate value of the continuation1)of health insurance benefits for Mr. Park.&and his eligible dependents for twelve1)months following the date of termination.5Mr. Park is also entitled to tax equalization/'benefits, tax preparation services, the.&reimbursement of costs associated with2*one home leave flight and, for a period of5twelve months posttermination, international/'health insurance benefits, paid housing*"and the use of a car and a driver.DS lj^RF"H?~
: 2Represents the aggregate value of the continuation!!1!)of health insurance benefits for Mr. Park""3"+and his eligible dependents for twentyfour##1#)months following the date of termination.$$5$Mr. Park is also entitled to tax equalization%%/%'benefits, tax preparation services, the&&.&&reimbursement of costs associated with''0'(two home leave flights and, for a period((/('of twentyfour months posttermination,))0)(international health insurance benefits,**7*/paid housing and the use of a car and a driver.+~
,,:,2Represents the aggregate value of the continuation2*of health insurance benefits for Ms. Sakai..2.*and her eligible dependents for six months//4/,following the date of termination. Ms. Sakai0060.is also entitled to tax equalization benefits,11/1'tax preparation services, reimbursement22/2'of costs associated with one home leave33@38flight and, for a period of six months posttermination,4434+paid housing, the use of a car and a driver55#5and child tuition benefits.6~
7767.Represents the aggregate value of continuation8868.of health insurance benefits for Mr. McFarland9929*and his eligible dependents for six months::8:0following the date of termination. Mr. McFarland;;1;)is also entitled to tax equalization, tax<<.<&preparation services and, for a period===%of six months posttermination, child>>>tuition benefits.?Dtl[n#B?Sku!M@ABC@$A____________________________1B)Created by Morningstar Document Research.0C(http://documentresearch.morningstar.com/<=PF0*8X>
@CCBBAA
l
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (20)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain Net (26)Surtax on Certain Net (27)Surtax on Certain Net (28)Surtax on Certain Net (29)Surtax on Certain Net (30)Surtax on Certain Net (31)Surtax on Certain Net (32)Surtax on Certain Net (33)Surtax on Certain Net (34)Surtax on Certain Net (35)Surtax on Certain Net (36)Surtax on Certain Net (37)Surtax on Certain Net (38)Surtax on Certain Net (39)Surtax on Certain Net (40)Surtax on Certain Net (41)Surtax on Certain Net (42)Surtax on Certain Net (43)Surtax on Certain Net (44)Surtax on Certain Net (45)Surtax on Certain Net (46)Surtax on Certain Net (47)Surtax on Certain Net (48)Surtax on Certain Net (49)Surtax on Certain Net (50)!Issuance of 250 million of SeniIssuance of 250 million (10)Issuance of 250 million (11)Issuance of 250 million (12)Issuance of 250 million (13)Issuance of 250 million (14)Issuance of 250 million (15)Issuance of 250 million (16)!N THE UNITED STATES BANKRUPTCY !OF MAGNACHIP SEMICONDUCTOR FINA!CoCounsel to the Official Commi CoCounsel to the Official (1) CoCounsel to the Official (2) CoCounsel to the Official (3) CoCounsel to the Official (4)!ACCEPTANCE OR REJECTION OF PLANCONFIRMATION REQUESTCONFIRMATION RE (1)!AVENUE CAPITAL MANAGEMENT II LP AVENUE CAPITAL MANAGEMENT (1)Backstop Purchasers!Summary of Principal Terms and Summary of Principal (1)Summary of Principal (2)Summary of Principal (3)Summary of Principal (4)Summary of Principal (5)Summary of Principal (6)!SECTION 1 Confirmation by Borro!REPRESENTS THAT IT HAS REVIEWEDREPRESENTS THAT IT HAS (1)REPRESENTS THAT IT HAS (2)REPRESENTS THAT IT HAS (3)
NO TITLE (15)
NO TITLE (16)
NO TITLE (17)!EACH OF THE GUARANTORS PARTY HEEACH OF THE GUARANTORS (1)EACH OF THE GUARANTORS (2)EACH OF THE GUARANTORS (3)EACH OF THE GUARANTORS (4)U }}$ }y#}$ }$}U}$ }
}
$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
04/20/20107/Loss from discontinued operations, net of taxes
Number Present Payments
of YearsValue ofDuring
of Credited
Accumulated
the LastName Plan NameService (#)Benefit ($)Fiscal YearTae Young Hwang Statutory Severance with
%Multiplier for Partial Period~
:~
~
)
Margaret SakaiStatutory Severance~
~
(
John McFarlandStatutory Severance~
~
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/8
j^RF#'@iw=PF0*8X>
@z
l >
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??
NO TITLE!See 147Risk Factors148 beginninSee 147Risk Factors148 (1)See 147Risk Factors148 (2)See 147Risk Factors148 (3)See 147Risk Factors148 (4)See 147Risk Factors148 (5)See 147Risk Factors148 (6)See 147Risk Factors148 (7)See 147Risk Factors148 (8)Income StatementNO TITLE (1)See 147Risk Factors148 (9)See 147Risk Factors148 (10)NO TITLE (2)NO TITLE (3)See 147Risk Factors148 (11)See 147Risk Factors148 (12)See 147Risk Factors148 (13)See 147Risk Factors148 (14)NO TITLE (4)NO TITLE (5)See 147Risk Factors148 (15)!You should carefully consider t!The global recession and relate!Restrictions on MagnaChip Korea Restrictions on MagnaChip (1) Restrictions on MagnaChip (2) Restrictions on MagnaChip (3) Restrictions on MagnaChip (4) Restrictions on MagnaChip (5) Restrictions on MagnaChip (6) Restrictions on MagnaChip (7)Income Statemen (1)NO TITLE (6) Restrictions on MagnaChip (8) Restrictions on MagnaChip (9)NO TITLE (7)!Restrictions on MagnaChip (10)!Restrictions on MagnaChip (11)!Restrictions on MagnaChip (12)!Restrictions on MagnaChip (13)NO TITLE (8)NO TITLE (9)!Restrictions on MagnaChip (14)!The Reorganization Proceedings The Reorganization (1)!Issuance of 250 Million Senior Issuance of 250 Million (1)Issuance of 250 Million (2)Issuance of 250 Million (3)Issuance of 250 Million (4)Issuance of 250 Million (5)Issuance of 250 Million (6)Issuance of 250 Million (7)Issuance of 250 Million (8)Issuance of 250 Million (9)!Income from discontinued operatIncome from discontinued (1)Income from discontinued (2)Income from discontinued (3)!Loss from discontinued operatio
NO TITLE (10)Loss from discontinued (1)Loss from discontinued (2)Loss from discontinued (3)Loss from discontinued (4)Loss from discontinued (5)Loss from discontinued (6)Loss from discontinued (7)Loss from discontinued (8)Loss from discontinued (9)Loss from discontinued (10)Loss from discontinued (11)Loss from discontinued (12)Summary CompensationLoss from discontinued (13)Loss from discontinued (14)Summary Compens (1)Stock Option GrantsOutstanding Equity Awards
NO TITLE (11)Loss from discontinued (15)
NO TITLE (12)Loss from discontinued (16)Loss from discontinued (17)Loss from discontinued (18)Loss from discontinued (19)Loss from discontinued (21)Loss from discontinued (22)Loss from discontinued (23)
NO TITLE (13)Loss from discontinued (24)Loss from discontinued (25)Senior Advisor AgreementSenior Advisor (1)Senior Advisor (2)Senior Advisor (3)Senior Advisor (4)Senior Advisor (5)Senior Advisor (6)Senior Advisor (7)Senior Advisor (8)!Surtax on Certain Net InvestmenSurtax on Certain Net (1)Surtax on Certain Net (2)Surtax on Certain Net (3)
Balance SheetIncome Statemen (2)Surtax on Certain Net (4)Surtax on Certain Net (5)
Cash FlowsSurtax on Certain Net (6)Surtax on Certain Net (7)Surtax on Certain Net (8)
NO TITLE (14)Surtax on Certain Net (9)Surtax on Certain Net (10)Surtax on Certain Net (11)Surtax on Certain Net (12)Surtax on Certain Net (13)Surtax on Certain Net (14)Surtax on Certain Net (15)Surtax on Certain Net (16)Surtax on Certain Net (17)Surtax on Certain Net (18)Surtax on Certain Net (19)Surtax on Certain Net (20)Surtax on Certain Net (21)Surtax on Certain Net (22)Surtax on Certain Net (23)Surtax on Certain Net (24)Surtax on Certain Net (25)Surtax on Certain N