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Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2016

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,
		2014				2015				2016
		(in thousands)
Cost of revenues		$	121				110				224
Research and development			7,610				4,289				7,586
General and administrative			1,688				865				1,210
Sales and marketing			1,847				1,010				1,389
Total compensation recognized in income		$	11,266				6,274				10,409
Income tax benefit		$	2,437				1,342				2,164

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,
		2014				2015				2016
		(in thousands)
Cost of revenues		$	121				87				132
Research and development			7,610				4,249				7,423
General and administrative			1,688				855				1,174
Sales and marketing			1,847				1,006				1,373
Total compensation from RSUs		$	11,266				6,197				10,102
Income tax benefit		$	2,437				1,342				2,164

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, 2014			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
Granted			597,596				7.92
Vested			(1,257,803	)			5.19
Forfeited			(99,792	)			2.94
Balance at December 31, 2015			204,007				9.17
Granted			1,208,785				8.30
Vested			(1,207,241	)			8.39
Forfeited			(23,063	)			9.04
Balance at December 31, 2016			182,488				8.60

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, 2014			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 rates of 2 years and 5 years ROC central government bond at the time of grant.

		2016 plan
Valuation assumptions:
Expected dividend yield			0	%
Expected volatility			38.04	%
Expected term (years)			3.125
Risk-free interest rate			0.50	%

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

Stock option activity during the periods indicated is as follows:

		Number of shares				Weighted average exercise price				Weighted average remaining contractual term
Balance at January 1, 2016			-			$	-
Granted			1,925,000				0.9139
Exercised			-				-
Forfeited			(128,000	)			0.9139
Balance at December 31, 2016			1,797,000				0.9139				3.0
Exercisable at December 31, 2016			-				-

Imaging Cayman [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 rates of 2 years and 5 years ROC central government bond at the time of grant.

		2012 plan				2013 plan				2016 plan
Valuation assumptions:
Expected dividend yield			0	%			0	%			0	%
Expected volatility			43.29	%			39.50	%			38.04	%
Expected term (years)			3.125				2.125				3.125
Risk-free interest rate			0.87	%			0.85	%			0.50	%

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

Stock option activity during the periods indicated is as follows:

		Number of shares				Weighted average exercise price				Weighted average remaining contractual term
Balance at January 1, 2014			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
Granted			-				-
Exercised			-				-
Forfeited			(85,000	)			1.003
Balance at December 31, 2015			1,225,000				1.003				0.5
Granted			631,000				0.9139
Exercised			-				-
Forfeited			(1,240,000	)			1.002
Balance at December 31, 2016			616,000				0.9139				3.0
Exercisable at December 31, 2016			-				-

Himax Display [Member]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

The risk-free rate for the expected term of the options is based on the interest rates of 2 years and 5 years ROC central government bond at the time of grant.

		2015 plan
Valuation assumptions:
Expected dividend yield			0	%
Expected volatility			33.52	%
Expected term (years)			3.125
Risk-free interest rate			0.65	%

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

Stock option activity during the periods indicated is as follows:

		Number of shares				Weighted average exercise price				Weighted average remaining contractual term
Balance at January 1, 2015			-			$	-
Granted			2,025,000				1.986
Exercised			-				-
Forfeited			-				-
Balance at December 31, 2015			2,025,000				1.986				3.75
Granted			-				-
Exercised			-				-
Forfeited			(32,000	)			1.986
Balance at December 31, 2016			1,993,000				1.986				2.75
Exercisable at December 31, 2016			-				-

X

- Definition

Tabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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- Definition

Tabular disclosure of the changes in outstanding nonvested restricted stock units.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(2)
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+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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