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Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2017

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,
		2015			2016			2017
		(in thousands)
Cost of revenues		$	110			224			204
Research and development			4,289			7,586			5,234
General and administrative			865			1,210			865
Sales and marketing			1,010			1,389			942
Total compensation recognized in income		$	6,274			10,409			7,245
Income tax benefit		$	1,342			2,164			1,540

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,
		2015		2016			2017
		(in thousands)
Cost of revenues		$	87			132			112
Research and development			4,249			7,423			5,071
General and administrative			855			1,174			828
Sales and marketing			1,006			1,373			927
Total compensation from RSUs		$	6,197			10,102			6,938
Income tax benefit		$	1,342			2,164			1,540

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, 2015			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
Granted			580,235			10.93
Vested			(662,368)			10.62
Forfeited			(7,755)			8.77
Balance at December 31, 2017			92,600			8.77

Imaging Taiwan [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.

		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
Granted			-			-
Exercised			(115,000)			0.9139
Forfeited			(173,000)			0.9139
Balance at December 31, 2017			1,509,000			0.9139			2.0
Exercisable at December 31, 2017			697,000			0.9139

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, 2015			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
Granted			-			-
Exercised			-			-
Forfeited			(35,000)			0.9139
Balance at December 31, 2017			581,000			0.9139			2.0
Exercisable at December 31, 2017			290,500			0.9139

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
Granted			-			-
Exercised			-			-
Forfeited			(50,000)			1.986
Balance at December 31, 2017			1,943,000			1.986			1.75
Exercisable at December 31, 2017			971,500			1.986

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=96867065&loc=d3e5070-113901

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

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-SubTopic 10
-Section 50
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+ References

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-Publisher FASB
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-Paragraph 2
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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

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-Publisher FASB
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-SubTopic 10
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-Paragraph 2
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