AMKR Form 4: Director Daniel Liao Receives 27.36 RSU DEUs
Rhea-AI Filing Summary
Daniel J.L. Liao, a director of Amkor Technology (AMKR), recorded a Form 4 disclosing dividend equivalent units credited on time-vested restricted stock units. The filing shows that on 09/23/2025 the reporting person received 27.3648 restricted stock units (RSUs) as dividend equivalent units (DEUs) related to RSUs granted on 05/15/2025. The DEUs carry the same terms as the underlying RSUs and were entered at a price of $0. After the accrual the reporting person beneficially owned 9,854.8917 shares directly. The Form 4 was signed by an attorney-in-fact on behalf of Mr. Liao on 09/25/2025.
Positive
- Reporting person received 27.3648 RSUs as dividend equivalents, increasing direct beneficial ownership to 9,854.8917 shares
- Disclosure appears complete and timely with attorney-in-fact signature filed on 09/25/2025
Negative
- None.
Insights
TL;DR: Minor insider equity accrual; no material change to share count or control.
The Form 4 reports a small accrual of 27.3648 RSUs as dividend equivalents on time-vested RSUs originally granted 05/15/2025, increasing direct beneficial ownership to 9,854.8917 shares. This is an administrative equity adjustment tied to dividend treatment on RSUs rather than a purchase or sale of stock, so it does not change outstanding shares materially or indicate a change in insider confidence. For valuation or dilution analysis, the amount is immaterial relative to a typical public company float.
TL;DR: Routine disclosure reflecting compensation mechanics; governance impact is negligible.
The filing documents receipt of DEUs credited upon a dividend payment, which is a standard practice that mirrors dividend treatment on unvested equity awards. Documentation is complete: reporting person, relationship (Director), transaction date, description of DEUs, and beneficial ownership post-transaction are provided. The Form 4 was properly signed by an attorney-in-fact. There are no indications of atypical related-party transactions, accelerations, or amendments that would raise governance concerns.
Insider Trade Summary
| Type | Security | Shares | Price | Value |
|---|---|---|---|---|
| Grant/Award | Restricted Stock Units | 27.3648 | $0.00 | $0.00 |
Footnotes (1)
- F1. Represents dividend equivalent units ("DEUs") accrued upon the payment of a dividend on September 23, 2025 with respect to time-vested restricted stock units ("RSUs") of the Issuer granted to the Reporting Person on May 15, 2025. Each DEU represents an additional RSU subject to the same provisions as the RSU with respect to which the DEU was accrued.
FAQ
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What did the AMKR Form 4 filed by Daniel Liao report?
Why were the 27.3648 RSUs credited to the reporting person?
Did the Form 4 show any stock purchases or sales by the reporting person (AMKR)?
What is the reporting person’s relationship to AMKR?
When was the Form 4 signed and by whom?
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