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Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Disclosure of Share based compensation expenses inclueded cost of sales [Table Text Block]

The amounts 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,
	2017		2018
	(in thousands)
Cost of revenues	$	204		90
Research and development		5,222		3,165
General and administrative		723		387
Sales and marketing		995		544
Total compensation recognized in income	$	7,144		4,186
Income tax benefit	$	1,525		894

Disclosure of RSU [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, 2017		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
Granted		676,273			5.76
Vested		(698,427	)		5.92
Forfeited		(10,108	)		8.55
Balance at December 31, 2018		60,338			7.98

Disclosure of RSU 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,
	2017		2018
	(in thousands)
Cost of revenues	$	112		56
Research and development		5,097		3,104
General and administrative		686		373
Sales and marketing		980		538
Total compensation from RSUs	$	6,875		4,071
Income tax benefit	$	1,525		894

Himax Imaging [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Share options Valuation Assumptions [Table Text Block]

The risk-free rates for the expected term of the option 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	%

Share Based compensation Stock Option 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, 2017		616,000		$	0.9139		3.0
Granted		-			-
Exercised		-			-
Forfeited		(35,000	)		0.9139
Balance at December 31, 2017		581,000			0.9139		2.0
Granted		-			-
Exercised		-			-
Forfeited		(35,000	)		0.9139
Balance at December 31, 2018		546,000			0.9139		1.0
Exercisable at December 31, 2018		285,500			0.9139

Imaging Taiwan [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Share options Valuation Assumptions [Table Text Block]

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

Share Based compensation Stock Option 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, 2017		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
Granted		-			-
Exercised		-			-
Forfeited		(150,000	)		0.9139
Balance at December 31, 2018		1,359,000			0.9139		1.0
Exercisable at December 31, 2018		645,000			0.9139

Himax Display [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Share 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	%

Share Based compensation Stock Option 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, 2017		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
Granted		-			-
Exercised		-			-
Forfeited		(32,000	)		1.986
Balance at December 31, 2018		1,911,000			1.986		0.75
Exercisable at December 31, 2018		1,911,000			1.986