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Related-party Transactions | 12 Months Ended
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Dec. 31, 2012
Related Party Transactions [Abstract] |
Related Party Transactions Disclosure [Text Block] | Note 21. Related-party Transactions
| (a) | Name and relationship
Name of related parties |  | Relationship
Chimei Innolux Corporation (CMI) |  | Principal Owner (1)
Chi Mei Optoelectronics Corp. (CMO) |  | The Company’s Chairman represented on CMO’s Board of Directors ,expired on March 18, 2010(1)
Chi Mei Optoelectronics Japan, Co., Ltd. (CMO-Japan) |  | Wholly owned subsidiary of CMI (2)
NEXGEN Mediatech Inc. (NEXGEN) |  | The Company’s Chairman represented on NEXGEN’s Board of Directors, not included as related party since July 2011
Chi Lin Technology Co., Ltd. (Chi Lin Tech) |  | The Company’s Chairman represented on Chi Lin Tech’s Board of Directors, not included as related party since May 2011
NingBo Chi Mei Electronics Ltd. (CME-NingBo) |  | The subsidiary of CMI (2)
NingBo Chi Mei Optoelectronics Ltd. (CMO-NingBo) |  | The subsidiary of CMI (2)
NanHai Chi Mei Optoelectronics Ltd. (CMO- NanHai) |  | The subsidiary of CMI (2)
Name of related parties |  | Relationship
Chi Mei Logistics Corp. (CMLC) |  | The subsidiary of CMI (2), not included as related party since July 2011.
NingBo Chi Mei Logistics Corp. (CMLC-NingBo) |  | The subsidiary of CM I (2)
Foshan Chi Mei Logistics Ltd. (CMLC-Foshan) |  | The subsidiary of CM I (2)
Dongguan Chi Hsin Electronics Co., Ltd. (Chi Hsin-Dongguan) |  | The subsidiary of CM I (2)
NingBo ChiHsin Electronics Ltd. (Chi Hsin-NingBo) |  | The subsidiary of CM I (2)
Fulintec Science Engineering Co., Ltd. (Fulintec) |  | The subsidiary of CM I (2), not included as related party since May 2011
ShenZhen Nexgen Trading Co., Ltd. (ShenZhen Nexgen) |  | The subsidiary of NEXGEN, not included as related party since July 2011
TPO Displays Japan K.K. (TPO Japan) |  | The subsidiary of CMI, as related party since March 18, 2010
TPO Displays Hong Kong Limited (TPO Hong Kong) |  | The subsidiary of CMI, as related party since March 18, 2010
TPO Displays (Shanghai) Ltd. (TPO Shanghai) |  | The subsidiary of CMI, as related party since March 18, 2010
TPO Displays (Nanjing) Ltd. (TPO-NJ) |  | The subsidiary of CMI, as related party since March 18, 2010
Lakers Trading Ltd. (Lakers) |  | The subsidiary of CMI, as related party since March 18, 2010
Ampower Technology Co., Ltd. (Ampower) |  | Related party in substance, not included as related party since March 18, 2010
Amlink (Shanghai) Ltd. (Amlink) |  | Related party in substance, not included as related party since March 18, 2010
Shinyoptics Corp. (Shinyoptics) |  | Equity method investee of the Company, not included as related party since October 1, 2010
Hangzhou Crystal Display Technology Co., Ltd. (Crystal) |  | Equity method investee of the Company, not included as related party since May 2011
| (1) | CMO, Innolux Display Corporation, and TPO Displays Corporation agreed to conduct a merger of the three companies. The merger transaction was completed on March 18, 2010. Innolux is the surviving entity following the merger and is renamed Chimei Innolux Corporation, or CMI. On January 1, 2013, CMI changed its name as Innolux Corporation.
| (2) | The entities are the subsidiary of CMO before March 18, 2010.
| (b) | Significant transactions with related parties
| (i) | Revenues and accounts receivable
Revenues from related parties are summarized as follows:
|  | Year Ended December 31, |
|  | 2010 |  |  | 2011 |  |  | 2012 |
|  | (in thousands) |
CMO- NingBo |  | $ | 167,255 |  |  |  | 123,888 |  |  |  | 93,664 |
CMO- NanHai |  |  | 51,821 |  |  |  | 41,241 |  |  |  | 63,375 |
CMI |  |  | 56,770 |  |  |  | 55,629 |  |  |  | 56,221 |
CME- NingBo |  |  | 8,592 |  |  |  | 18,889 |  |  |  | 21,673 |
Chi Hsin- NingBo |  |  | 19,730 |  |  |  | 16,806 |  |  |  | 12,637 |
CMO |  |  | 15,602 |  |  |  | - |  |  |  | - |
Others (individually below 5%) |  |  | 18,854 |  |  |  | 1,780 |  |  |  | 4,404 |
|  | $ | 338,624 |  |  |  | 258,233 |  |  |  | 251,974 |
A breakdown by product type for sales to CMO/CMI and its affiliates is summarized as follows:
|  | Year Ended December 31, |
|  | 2010 |  |  | 2011 |  |  | 2012 |
|  | (in thousands) |
Display driver for large-size applications |  | $ | 297,146 |  |  |  | 210,137 |  |  |  | 190,963 |
Display driver for consumer electronics applications |  |  | 27,189 |  |  |  | 29,316 |  |  |  | 40,582 |
Display driver for mobile handsets |  |  | 10,170 |  |  |  | 14,454 |  |  |  | 14,748 |
Others |  |  | 1,090 |  |  |  | 4,249 |  |  |  | 5,681 |
|  | $ | 335,595 |  |  |  | 258,156 |  |  |  | 251,974 |
The sales prices with CMO/CMI and its affiliates are comparable to those offered to unrelated third parties. The related accounts receivable resulting from the above sales as of December 31, 2011 and 2012, were as follows:
|  | December 31, |
|  | 2011 |  |  | 2012 |
|  | (in thousands) |
CMO- NingBo |  | $ | 33,981 |  |  |  | 31,421 |
CMI |  |  | 17,690 |  |  |  | 17,319 |
CMO- NanHai |  |  | 17,019 |  |  |  | 13,390 |
CME- NingBo |  |  | 6,629 |  |  |  | 5,947 |
Chi Hsin- NingBo |  |  | 4,038 |  |  |  | 3,210 |
Others (individually below 5%) |  |  | 559 |  |  |  | 2,145 |
|  |  | 79,916 |  |  |  | 73,432 |
Allowance for sales returns and discounts |  |  | (83 | ) |  |  | (174 | )
|  | $ | 79,833 |  |  |  | 73,258 |
The credit terms granted to CMI and its affiliates ranged from 30 days to 120 days, and the credit terms granted to other related parties ranged from 45 days to 90 days. The credit terms offered to unrelated third parties ranged from 15 days to 150 days.
| (ii) | Property transactions
In 2010, the Company purchased equipment amounting to $71 thousand from Fulintec, respectively. The purchase transaction in 2010 had been full paid as of December 31, 2010.
| (iii) | Lease
The Company entered into several lease contracts with CMO, CMI, CMLC, CMLC-NingBo, CMLC-Foshan and CMO-NanHai for leasing office space, facilities and inventory locations. For the years ended December 31, 2010, 2011 and 2012, the related rent and utility expenses resulting from the aforementioned transactions amounted to $1,119 thousand, $705 thousand and $828 thousand, respectively, and were recorded as cost of revenue and operating expenses in the accompanying consolidated statements of income. As of December 31, 2011 and 2012, the related payables resulting from the aforementioned transactions amounted to $326 thousand and $206 thousand, respectively, and were recorded as other accrued expenses in the accompanying consolidated balance sheets. As of December 31, 2012, future minimum lease payments under non-cancelable operating leases with related parties are as follows:
Duration |  | Amount |
|  | (in thousands) |
January 1, 2013~December 31, 2013 |  | $ | 195 |
January 1, 2014~December 31, 2014 |  |  | 187 |
January 1, 2015~December 31, 2015 |  |  | 187 |
January 1, 2016~December 31, 2016 |  |  | 187 |
January 1, 2017~December 31, 2017 |  |  | 187 |
After January 1, 2018 |  |  | 1,179 |
|  | $ | 2,122 |
| (iv) | Others
In 2010, 2011 and 2012, the Company purchased consumable and miscellaneous items amounting to $449 thousand, $348 thousand and $31 thousand, respectively, from CMI, CMO-NanHai, CMLC-NingBo, Chi Lin Tech, NEXGEN, Fulintec and, which were charged to cost of revenues and operating expenses. As of December 31, 2011 and 2012, the related payables resulting from the aforementioned transactions were $9 thousand and nil, respectively. In 2010, Chi Lin Tech provided IC bonding service on prototype panels for the Company’s research activities for a fee of $12 thousand, which was charged to research and development expense. The related process fee payables resulting from the aforementioned transactions had been full paid in 2010.

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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 57 -Paragraph 1-4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph b -Article 3A Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph k -Article 4 + Details
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