XML 132 R51.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2013
Income Tax Disclosure [Abstract] |
Schedule Of Tax Exemptions Details [Table Text Block] | The Company is entitled to the following tax exemptions:
| Date of investment |  | Tax exemption period
| Himax Taiwan: |  |
| September 20, 2004 |  | January 1, 2008-December 31, 2012
| June 5, 2009 |  | January 1, 2014-December 31, 2018
| November 12, 2009 |  | January 1, 2014-December 31, 2018
| Himax Semiconductor: |  |
| August 26, 2004 |  | January 1, 2009-December 31, 2013
| October 9, 2009 |  | January 1, 2014-December 31, 2018
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] | Income (loss) before income taxes for domestic and foreign entities is as follows:
|  | Year Ended December 31, |
|  | 2011 |  | 2012 |  | 2013 |
|  | (in thousands) |
Taiwan operations |  | $ | 22,370 |  | 73,461 |  | 77,130 |
Cayman operations |  |  | (7,038) |  | (7,395) |  | (57) |
US operations |  |  | 151 |  | (1,597) |  | (2,251) |
China operations |  |  | 1,293 |  | 1,388 |  | 506 |
Korea operations |  |  | 32 |  | 29 |  | 55 |
Japan operations |  |  | - |  | - |  | 17 |
|  | $ | 16,808 |  | 65,886 |  | 75,400 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The components of the income tax expense (benefit) attributable to income from continuing operations before taxes for the years ended December 31, 2011, 2012 and 2013 consist of the following:
|  | Year Ended December 31, |
|  | 2011 |  | 2012 |  | 2013 |
|  | (in thousands) |
Current: |  |  |  |  |  |  |  |
Taiwan operations – based on statutory tax rate of 17% |  | $ | (2,842) |  | 755 |  | 5,126 |
Taiwan operations – 10% of surtax |  |  | 3,424 |  | 5,277 |  | 6,497 |
Cayman operations |  |  | - |  | 1 |  | - |
US operations |  |  | 104 |  | 162 |  | 156 |
China operations |  |  | 120 |  | 699 |  | 270 |
Korea operations |  |  | 5 |  | 3 |  | 11 |
Japan operations |  |  | - |  | - |  | 7 |
Total current income tax expense |  |  | 811 |  | 6,897 |  | 12,067 |
Deferred: |  |  |  |  |  |  |  |
Taiwan operations - based on statutory tax rate of 17% |  |  | 6,468 |  | 9,789 |  | 6,593 |
Taiwan operations – 10% of surtax |  |  | (143) |  | (29) |  | 853 |
US operations |  |  | 5 |  | (998) |  | 4 |
China operations |  |  | 162 |  | 89 |  | (36) |
Korea operations |  |  | (2) |  | - |  | (5) |
Total deferred income tax expense |  |  | 6,490 |  | 8,851 |  | 7,409 |
Income tax expense |  | $ | 7,301 |  | 15,748 |  | 19,476 |
Deferred Income Tax Expense [Table Text Block] | The significant components of deferred income tax expense attributable to income from continuing operations for the years ended December 31, 2011, 2012 and 2013 are as follows:
|  | Year Ended December 31, |
|  | 2011 |  | 2012 |  | 2013 |
|  | (in thousands) |
Deferred income tax expense, exclusive of the effects of other components listed below |  | $ | 1,085 |  | 9,981 |  | 7,409 |
Adjustments to deferred tax assets and liabilities for changes in enacted tax laws and rates |  |  | (1) |  | - |  | - |
Tax benefits of operating loss carryforwards |  |  | - |  | (1,130) |  | - |
Increase in the beginning-of-the-year balance of the valuation allowance for deferred tax assets |  |  | 5,406 |  | - |  | - |
|  | $ | 6,490 |  | 8,851 |  | 7,409 |
Schedule Of Income Tax Reconciliation [Table Text Block] | The differences between expected income tax expense, computed based on the ROC statutory income tax rate of 17% of earnings before income taxes and the actual income tax expense as reported in the consolidated statements of income for the years ended December 31, 2011, 2012 and 2013 are summarized as follows:
|  | Year Ended December 31, |
|  | 2011 |  | 2012 |  | 2013 |
|  | (in thousands) |
Expected income tax expense |  | $ | 2,857 |  | 11,201 |  | 12,818 |
Tax on undistributed retained earnings |  |  | 1,718 |  | 3,341 |  | 4,700 |
Tax-exempted income |  |  | (836) |  | (2,921) |  | (2,392) |
Tax benefit resulting from setting aside legal reserve from prior year’s income |  |  | (164) |  | (571) |  | (558) |
Realized tax losses on investments in subsidiaries due to capital reduction to offset the accumulated deficit |  |  | (1,821) |  | (6,157) |  | - |
Increase in investment tax credits |  |  | (3,533) |  | (1,210) |  | - |
Expired investment tax credits |  |  | 1,841 |  | 5,302 |  | - |
Increase in deferred tax asset valuation allowance |  |  | 8,583 |  | 8,219 |  | 3,146 |
Non-deductible share-based compensation expenses |  |  | 589 |  | 53 |  | 2 |
Changes in unrecognized tax benefits related to prior year tax positions, net of its impact to tax-exempted income |  |  | (6,759) |  | 658 |  | (215) |
Tax effect resulting from foreign currency matters |  |  | 3,160 |  | (3,607) |  | 2,278 |
Foreign tax rate differential |  |  | 1,350 |  | 1,415 |  | 612 |
Variance from audits, amendments and examinations of prior years’ income tax filings |  |  | 476 |  | 40 |  | (1,376) |
Others |  |  | (160) |  | (15) |  | 461 |
Actual income tax expense |  | $ | 7,301 |  | 15,748 |  | 19,476 |
Schedule Of Total Income Tax Expense Benefit [Table Text Block] | The total income tax expense for the years ended December 31, 2011, 2012 and 2013 was allocated as follows:
|  | Year Ended December 31, |
|  | 2011 |  | 2012 |  | 2013 |
|  | (in thousands) |
Income from continuing operations |  | $ | 7,301 |  | 15,748 |  | 19,476 |
Other comprehensive gain (loss) |  |  | (125) |  | 8 |  | (99) |
Excess tax benefits allocated to additional paid-in capital from share-based compensation |  |  | - |  | - |  | (1,271) |
Total income tax expense |  | $ | 7,176 |  | 15,756 |  | 18,106 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | As of December 31, 2012 and 2013, the components of deferred income tax assets (liabilities) were as follows:
|  | December 31, |
|  | 2012 |  | 2013 |
|  | (in thousands) |
Deferred tax assets: |  |  |  |  |  |  |
Inventory |  | $ | 5,538 |  |  | 6,509 |
Allowance for doubtful accounts |  |  | 2,270 |  |  | 2,255 |
Unused investment tax credits |  |  | 22,835 |  |  | 6,017 |
Unused loss carryforward-regular tax |  |  | 26,388 |  |  | 28,098 |
Unused loss carryforward-undistributed earnings tax |  |  | 8,654 |  |  | 10,229 |
Other |  |  | 1,992 |  |  | 1,845 |
Total gross deferred tax assets |  |  | 67,677 |  |  | 54,953 |
Less: valuation allowance |  |  | (44,995) |  |  | (38,347) |
Net deferred tax assets |  |  | 22,682 |  |  | 16,606 |
Deferred tax liabilities: |  |  |  |  |  |  |
Excess tax benefit for share-based compensation |  |  | - |  |  | (2,032) |
Prepaid pension cost |  |  | (401) |  |  | (396) |
Acquired intangible assets |  |  | (3,015) |  |  | (2,180) |
Other |  |  | (78) |  |  | (119) |
Total gross deferred tax liabilities |  |  | (3,494) |  |  | (4,727) |
Net deferred tax assets |  | $ | 19,188 |  |  | 11,879 |
Schedule of Valuation Allowance [Table Text Block] | The activity in the valuation allowance for deferred tax assets for the years ended December 31, 2011, 2012 and 2013 follows:
|  | Balance at |  | Additions- |  | Deductions- |  | Expiration |  |  |  |  |
|  | beginning |  | Charges to |  | Charges to |  | and |  | Others |  | Balance at |
Period |  | of year |  | earnings |  | earnings |  | Forfeitures |  | (Note) |  | end of year |
Year 2011 |  | $ | 53,437 |  | 8,964 |  | (381) |  | (15,414) |  | (1,781) |  | 44,825 |
Year 2012 |  | $ | 44,825 |  | 9,993 |  | (1,774) |  | (11,655) |  | 3,606 |  | 44,995 |
Year 2013 |  | $ | 44,995 |  | 4,698 |  | (1,552) |  | (10,183) |  | 389 |  | 38,347 |
Schedule of Operating Loss Carryforwards [Table Text Block] | As of December 31, 2013, the Company’s unused operating loss carryforward for regular tax were as follows:
|  | Deductible amount |  | Tax effect |  | Expiration year |
|  | (in thousands) |  |  |  |
Taiwan operations |  | $ | 146,638 |  | $ | 24,928 |  |  | 2014~2023 |
Hong Kong operations |  |  | 1,808 |  |  | 298 |  |  | Indefinitely |
US operations |  |  | 7,211 |  |  | 2,872 |  |  | 2024~2033 |
|  |  |  |  | $ | 28,098 |  |  |  |
Schedule of Tax Credit Carryforwards [Table Text Block] | As of December 31, 2013, all of the Company’s unused investment tax credits were as follows:
|  | Tax effect |  |  |
|  | (in thousands) |  | Expiration year |
Taiwan operations |  | $ | 4,768 |  | 2014~2016 |
US operations |  |  | 1,249 |  | 2020~2033 |
|  | $ | 6,017 |  |  |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
|  | For the year ended December 31, |
|  | 2011 |  | 2012 |  | 2013 |
|  | (in thousands) |
Balance at beginning of year |  | $ | 6,892 |  | 128 |  | 791 |
Increase related to prior year tax positions |  |  | - |  | 658 |  | - |
Decrease related to prior year tax positions |  |  | (6,759) |  | - |  | (215) |
Settlements |  |  | - |  | - |  | (93) |
Effect of exchange rate change |  |  | (5) |  | 5 |  | - |
Balance at end of year |  | $ | 128 |  | 791 |  | 483 |

X
- Definition Tabular disclosure of deferred income tax expense. + References No definition available. + Details
Name: | himx_DeferredIncomeTaxExpenseTableTextBlock
Namespace Prefix: | himx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income tax reconciliation. + References No definition available. + Details
Name: | himx_ScheduleOfIncomeTaxReconciliationTableTextBlock
Namespace Prefix: | himx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of details regarding tax exemptions. + References No definition available. + Details
Name: | himx_ScheduleOfTaxExemptionsDetailsTableTextBlock
Namespace Prefix: | himx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition No authoritative reference available. + References No definition available. + Details
Name: | himx_ScheduleOfTotalIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | himx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: 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.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
Name: | us-gaap_SummaryOfOperatingLossCarryforwardsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of tax credit carryforwards available to reduce future taxable income, including amounts, expiration dates, limitations on use and the related deferred tax assets and valuation allowances. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Carryforwards -URI http://asc.fasb.org/extlink&oid=6506874 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
Name: | us-gaap_SummaryOfTaxCreditCarryforwardsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Valuation Allowance -URI http://asc.fasb.org/extlink&oid=6528051 + Details
Name: | us-gaap_SummaryOfValuationAllowanceTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration