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Share-Based Compensation (Tables)
12 Months Ended
Dec. 31, 2014
Schedule Of Share Based Compensation Expenses [Table Text Block]
The amount of share-based compensation expenses included in applicable costs of sales and expense categories and related tax effects are summarized as follows:
 
 
 
Year Ended December 31,
 
 
 
2012
 
2013
 
2014
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(in thousands)
 
 
 
 
 
 
 
Cost of revenues
 
$
176
 
 
235
 
 
121
 
Research and development
 
 
5,625
 
 
6,705
 
 
7,610
 
General and administrative
 
 
1,191
 
 
1,308
 
 
1,688
 
Sales and marketing
 
 
1,230
 
 
1,425
 
 
1,847
 
Total compensation recognized in income
 
$
8,222
 
 
9,673
 
 
11,266
 
Income tax benefit
 
$
1,886
 
 
2,170
 
 
2,437
 
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]
RSUs activity under the long-term incentive plan during the periods indicated is as follows:
 
 
Number of 
Underlying 
Shares for RSUs
 
Weighted 
Average Grant 
Date Fair Value
 
 
 
 
 
 
Balance at January 1, 2012
 
 
1,172,388
 
$
2.68
 
Granted
 
 
5,522,279
 
 
1.95
 
Vested
 
 
(3,879,959)
 
 
2.10
 
Forfeited
 
 
(177,253)
 
 
2.81
 
Balance at December 31, 2012
 
 
2,637,455
 
 
1.99
 
Granted
 
 
867,771
 
 
10.15
 
Vested
 
 
(1,719,273)
 
 
5.70
 
Forfeited
 
 
(274,730)
 
 
1.92
 
Balance at December 31, 2013
 
 
1,511,223
 
 
2.47
 
Granted
 
 
1,219,791
 
 
9.27
 
Vested
 
 
(1,694,872)
 
 
6.44
 
Forfeited
 
 
(72,136)
 
 
2.06
 
Balance at December 31, 2014
 
 
964,006
 
 
4.11
 
Restricted Stock Units (Rsus) [Member]  
Schedule Of Share Based Compensation Expenses [Table Text Block]
The allocation of compensation expenses and related tax effects from the RSUs granted to employees under the long-term incentive plan are summarized as follows:
 
 
 
Year Ended December 31,
 
 
 
2012
 
2013
 
2014
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(in thousands)
 
 
 
 
 
 
 
Cost of revenues
 
$
176
 
 
235
 
 
121
 
Research and development
 
 
5,605
 
 
6,686
 
 
7,610
 
General and administrative
 
 
1,184
 
 
1,307
 
 
1,688
 
Sales and marketing
 
 
1,230
 
 
1,425
 
 
1,847
 
Total compensation from RSUs
 
$
8,195
 
 
9,653
 
 
11,266
 
Income tax benefit
 
$
1,886
 
 
2,170
 
 
2,437
 
Himax Media Solutions [Member]  
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]
The risk-free rates for the expected term of the options are based on the interest rate of 10 years and 5 years ROC central government bond at the time of grant for the 2007 plan and the 2009 plan, respectively.
 
 
2007 plan
 
 
2009 plan
 
Valuation assumptions:
 
 
 
 
 
 
 
 
Expected dividend yield
 
 
0%
 
 
 
0%
 
Expected volatility
 
 
39.94%
 
 
 
51.52%
 
Expected term (years)
 
 
4.375
 
 
 
4.375
 
Risk-free interest rate
 
 
2.4776%
 
 
 
2%
 
  
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]
A summary of stock options activity during the periods indicated is as follows:
 
 
Number
of shares
 
Weighted 
average
 exercise
price
 
Weighted
 average
 remaining
 contractual
term
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2012
 
 
1,541,562
 
$
1.696
 
 
1.803
 
Granted
 
 
9,750
 
 
1.856
 
 
 
 
Exercised
 
 
-
 
 
-
 
 
 
 
Forfeited
 
 
(372,187)
 
 
1.721
 
 
 
 
Balance at December 31, 2012
 
 
1,179,125
 
 
1.690
 
 
0.803
 
Granted
 
 
-
 
 
-
 
 
 
 
Exercised
 
 
-
 
 
-
 
 
 
 
Forfeited
 
 
(890,625)
 
 
1.834
 
 
 
 
Balance at December 31, 2013
 
 
288,500
 
 
1.244
 
 
-
 
Granted
 
 
-
 
 
-
 
 
 
 
Exercised
 
 
-
 
 
-
 
 
 
 
Forfeited
 
 
(11,250)
 
 
1.244
 
 
 
 
Balance at December 31, 2014
 
 
277,250
 
 
1.244
 
 
-
 
Exercisable at December 31, 2014
 
 
277,250
 
 
1.244
 
 
 
 
Imaging Taiwan [Member]  
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]
Non-vested share activity of this award for Imaging Taiwan during the period indicated is as follows:
 
 
Number of 
Shares
 
Weighted 
Average Grant 
Date Fair Value
 
 
 
 
 
 
 
 
 
Balance at January 1, 2012
 
 
1,877,079
 
$
0.72
 
Vested
 
 
(699,967)
 
 
0.72
 
Forfeited
 
 
(821,365)
 
 
0.72
 
Balance at December 31, 2012
 
 
355,747
 
 
0.72
 
Vested
 
 
(181,448)
 
 
0.72
 
Forfeited
 
 
(143,160)
 
 
0.72
 
Balance at December 31, 2013
 
 
31,139
 
 
0.72
 
Vested
 
 
(31,139)
 
 
0.72
 
Forfeited
 
 
-
 
 
-
 
Balance at December 31, 2014
 
 
-
 
 
-
 
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]
The risk-free rates for the expected term of the options are based on the interest rate of 3 years ROC central government bond at the time of grant.
 
 
 
2012 plan
 
2013 plan
 
Valuation assumptions:
 
 
 
 
 
Expected dividend yield
 
 
0%
 
 
0%
 
Expected volatility
 
 
43.29%
 
 
39.50%
 
Expected term (years)
 
 
3.125
 
 
2.125
 
Risk-free interest rate
 
 
0.87%
 
 
0.85%
 
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]
Stock option activity during the periods indicated is as follows:
 
 
 
Number
 
Weighted
average
exercise
 
Weighted
average
remaining
contractual
 
 
 
of shares
 
price
 
term
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2012
 
 
-
 
$
-
 
 
 
 
Granted
 
 
1,115,000
 
 
1.004
 
 
 
 
Exercised
 
 
-
 
 
-
 
 
 
 
Forfeited
 
 
(65,000)
 
 
1.004
 
 
 
 
Balance at December 31, 2012
 
 
1,050,000
 
 
1.004
 
 
3.5
 
Granted
 
 
425,000
 
 
1.000
 
 
 
 
Exercised
 
 
-
 
 
-
 
 
 
 
Forfeited
 
 
(75,000)
 
 
1.004
 
 
 
 
Balance at December 31, 2013
 
 
1,400,000
 
 
1.003
 
 
2.5
 
Granted
 
 
-
 
 
-
 
 
 
 
Exercised
 
 
-
 
 
-
 
 
 
 
Forfeited
 
 
(90,000)
 
 
1.002
 
 
 
 
Balance at December 31, 2014
 
 
1,310,000
 
 
1.003
 
 
1.5
 
Exercisable at December 31, 2014
 
 
655,000
 
 
1.003