XML 18 R48.htm IDEA: XBRL DOCUMENT v2.4.0.8

Retirement Plan (Tables)

12 Months Ended

Dec. 31, 2013

Compensation and Retirement Disclosure [Abstract]

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

The Company uses a measurement date of December 31 for the Defined Benefit Plan. The changes in projected benefit obligation, plan assets and details of the funded status of the Plan are as follows:

		December 31,
		2012				2013
		(in thousands)
Change in projected benefit obligation:
Benefit obligation at beginning of year		$	2,425			2,334
Service cost			-			-
Interest cost			50			39
Actuarial loss (gain)			(141)			510
Benefit obligation at end of year			2,334			2,883

		December 31,
		2012			2013
		(in thousands)
Change in plan assets:
Fair value at beginning of year			2,305		2,549
Actual return on plan assets			24		33
Employer contribution			220		97
Fair value at end of year			2,549		2,679
Funded status		$	215		(204)
Amounts recognized in the balance sheet consist of:
Prepaid pension costs		$	457		102
Accrued pension liabilities			(242)		(306)
Net amount recognized		$	215		(204)

Schedule of Net Benefit Costs [Table Text Block]

For the years ended December 31, 2011, 2012 and 2013, the net periodic pension cost consisted of the following:

		Year Ended December 31,
		2011			2012			2013
		(in thousands)
Service cost		$	-			-			-
Interest cost			33			50			39
Expected return on plan assets			(44)			(48)			(44)
Net amortization			36			69			58
Net periodic pension cost		$	25			71			53

Defined Benefit Plan Weighted Average Assumptions Used In Calculating Benefit Obligation [Table Text Block]

At December 31, 2012 and 2013, the weighted-average assumptions used in computing the benefit obligation are as follows:

		December 31,
		2012				2013
Discount rate			1.75	%			2.25	%
Rate of increase in compensation levels			4.00	%			5.00	%

Scheduleofdefinedbenfitplanassuptionsusedcalculatingnetperiodicbenefit [Table Text Block]

For the years ended December 31, 2011, 2012 and 2013, the weighted average assumptions used in computing net periodic benefit cost are as follows:

		Year Ended December 31,
		2011				2012				2013
		Whole
Discount rate			2.00	%			1.75	%			2.25	%
Rate of increase in compensation levels			5.00	%			4.00	%			5.00	%
Expected long-term rate of return on pension assets			2.00	%			1.75	%			2.00	%

X

- Definition

Tabular disclosure of weighted average assumptions used in calculating benefit obligation of defined benefit plan.

+ References

No definition available.

+ Details

Name:	himx_DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingBenefitObligationTableTextBlock
Namespace Prefix:	himx_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of weighted-average assumptions used in computing net periodic benefit.

+ References

No definition available.

+ Details

Name:	himx_ScheduleofdefinedbenfitplanassuptionsusedcalculatingnetperiodicbenefitTableTextBlock
Namespace Prefix:	himx_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfChangesInProjectedBenefitObligationsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (h)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration