GigaMedia Limited (GIGM) 20-F 28 Apr 16 2015 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2015shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Trading Symbol	GIGM
Entity Registrant Name	GIGAMEDIA Ltd
Entity Central Index Key	1,105,101
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	11,052,235

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
CURRENT ASSETS
Cash and cash equivalents (Note 10)	$ 71,432	$ 50,640
Marketable securities - current (Note 11)	4	29,340
Accounts receivable - net (Note 12)	1,246	1,298
Prepaid expenses	545	564
Restricted cash (Notes 10 and 16)	1,000	8,991
Other current assets (Note 13)	271	325
Total Current Assets	74,498	91,158
Marketable debt securities - noncurrent (Note 14)		4,744
Equity investments (Note 15)	4,524	5,781
PROPERTY, PLANT AND EQUIPMENT
Land and buildings	1,100	1,141
Information and communication equipment	3,783	3,903
Office furniture and fixtures	166	176
Leasehold improvements	116	123
Other		72
Property, Plant and Equipment, Gross, Total	5,165	5,415
Less: Accumulated depreciation and amortization	(3,774)	(3,752)
Net long-lived assets	1,391	1,663
INTANGIBLE ASSETS - NET (Note 7)	88	222
OTHER ASSETS
Refundable deposits	272	302
Prepaid licensing and royalty fees (Note 8)	239	4,383
Other (Note 19)	183	51
Total Other Assets	694	4,736
TOTAL ASSETS	81,195	108,304
CURRENT LIABILITIES
Short-term borrowings (Note 16)	6,093	18,641
Accounts payable	320	771
Accrued compensation	759	796
Accrued expenses (Note 17)	3,037	3,465
Deferred revenue	1,750	1,946
Other current liabilities (Note 18)	1,523	1,718
Total Current Liabilities	13,482	27,337
OTHER LIABILITIES
Accrued pension liabilities (Note 19)	0	0
Other (Notes 20 and 24)	1,722	1,938
Total Other Liabilities	1,722	1,938
Total Liabilities	15,204	29,275
GigaMedia Shareholders' Equity:
Common shares, no par value, and additional paid-in capital; issued and outstanding 11,052 thousand shares in 2014 and 2015	308,745	308,682
Accumulated deficit	(220,419)	(218,176)
Accumulated other comprehensive loss	(22,335)	(11,487)
Total GigaMedia shareholders' equity	65,991	79,019
Noncontrolling interest		10
Total Equity	$ 65,991	$ 79,029
COMMITMENTS AND CONTINGENCIES (Note 26)
TOTAL LIABILITIES AND EQUITY	$ 81,195	$ 108,304

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares shares in Thousands	Dec. 31, 2015	Dec. 31, 2014
Common shares, no par value
Common shares, issued	11,052	11,052
Common shares, outstanding	11,052	11,052

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
OPERATING REVENUES
Sales Revenue Net	$ 10,251	$ 9,779	$ 15,032
COSTS OF REVENUES
Cost of goods and services sold	(8,889)	(7,835)	(7,584)
GROSS PROFIT	1,362	1,944	7,448
OPERATING EXPENSES
Product development and engineering expenses	(688)	(892)	(1,698)
Selling and marketing expenses	(8,655)	(6,708)	(4,815)
General and administrative expenses	(5,759)	(6,378)	(6,324)
Impairment loss on property, plant and equipment (Note 9)	(60)	(28)
Impairment loss on goodwill (Notes 6 and 9)			(17,054)
Impairment loss on intangible assets (Note 9)	(5)	(115)	(13,251)
Impairment loss on prepaid licensing and royalty fees (Notes 8 and 9)	(4,187)	(1,259)	(2,752)
Termination of proposed acquisition (Note 4)	(2,000)
Other (Note 12)	(3)	(37)	(41)
Operating Expenses	(21,357)	(15,417)	(45,935)
LOSS FROM OPERATIONS	(19,995)	(13,473)	(38,487)
NON-OPERATING INCOME (EXPENSES)
Interest income	333	682	238
Gain on sales of marketable securities (Notes 11 and 14)	19,939	8,621	1,739
Interest expense	(182)	(243)	(49)
Foreign exchange gain (loss), net	(397)	(556)	45
Equity in net earnings (losses) on equity investments- net (Note 15)	(600)	(531)	526
Impairment loss on investments (Note 9)	(1,290)
Gain on sale of equity method investments (Note 5)			1,220
Other (Note 5)	(510)	437	86
Nonoperating Income (Expense), Total	17,293	8,410	3,805
Income (loss) from continuing operations before income taxes	(2,702)	(5,063)	(34,682)
INCOME TAX (EXPENSE) BENEFIT (Note 24)	414	73	(61)
LOSS FROM CONTINUING OPERATIONS	(2,288)	(4,990)	(34,743)
LOSS FROM DISCONTINUED OPERATIONS - NET OF TAX (Note 5)			(318)
NET LOSS	(2,288)	(4,990)	(35,061)
LESS: NET LOSS (INCOME) ATTRIBUTABLE TO THE NONCONTROLLING INTERESTS	45	(165)	281
NET LOSS ATTRIBUTABLE TO SHAREHOLDERS OF GIGAMEDIA	(2,243)	(5,155)	(34,780)
NET LOSS ATTRIBUTABLE TO SHAREHOLDERS OF GIGAMEDIA
Loss from continuing operations - net of tax	(2,243)	(5,155)	(34,462)
Loss from discontinued operations - net of tax			(318)
NET LOSS ATTRIBUTABLE TO SHAREHOLDERS OF GIGAMEDIA	$ (2,243)	$ (5,155)	$ (34,780)
Basic:
Loss from continuing operations	$ (0.20)	$ (0.48)	$ (3.40)
Loss from discontinued operations			(0.03)
Net loss	(0.20)	(0.48)	(3.43)
Diluted:
Loss from continuing operations	(0.20)	(0.48)	(3.40)
Loss from discontinued operations			(0.03)
Net loss	$ (0.20)	$ (0.48)	$ (3.43)
WEIGHTED AVERAGE SHARES USED TO COMPUTE LOSS PER SHARE ATTRIBUTABLE TO GIGAMEDIA SHAREHOLDERS (Note 2)
Basic	11,052	10,785	10,144
Diluted	11,052	10,785	10,144
Asian online game and service
OPERATING REVENUES
Sales Revenue Net	$ 8,545	$ 8,199	$ 14,106
COSTS OF REVENUES
Cost of goods and services sold	(7,018)	(6,010)	(6,425)
Other Revenues
OPERATING REVENUES
Sales Revenue Net	1,706	1,580	926
COSTS OF REVENUES
Cost of goods and services sold	$ (1,871)	$ (1,825)	$ (1,159)

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
NET LOSS	$ (2,288)	$ (4,990)	$ (35,061)
OTHER COMPREHENSIVE INCOME (LOSS) - NET OF TAX:
Unrealized gain on marketable securities	8,553	906	6,437
Realized gain on marketable securities reclassified into income	(19,939)	(8,621)	(1,739)
Defined benefit pension plan adjustment			15
Foreign currency translation adjustments	538	(171)	57
Other comprehensive income (loss)	(10,848)	(7,886)	4,770
COMPREHENSIVE LOSS	(13,136)	(12,876)	(30,291)
COMPREHENSIVE (INCOME) LOSS ATTRIBUTABLE TO THE NONCONTROLLING INTERESTS	45	(163)	287
COMPREHENSIVE LOSS ATTRIBUTABLE TO GIGAMEDIA SHAREHOLDERS	$ (13,091)	$ (13,039)	$ (30,004)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common shares and additional paid-in capital	Accumulated deficit	Accumulated other comprehensive income (loss)	Noncontrolling interest
Balance (in shares) at Dec. 31, 2012		10,144
Balance at Dec. 31, 2012	$ 117,893	$ 304,851	$ (178,241)	$ (8,379)	$ (338)
Issuance of common shares from exercise of stock options and RSUs (in shares)		1
Issuance of common shares from exercise of stock options and RSUs	2	$ 2
Stock-based compensation	219	$ 219
Acquisition of FingerRockz	478				478
Net income (loss)	(35,061)		(34,780)		(281)
Other comprehensive income (loss)	4,770			4,776	(6)
Balance (in shares) at Dec. 31, 2013		10,145
Balance at Dec. 31, 2013	88,301	$ 305,072	(213,021)	(3,603)	(147)
Issuance of common shares from exercise of stock options and RSUs (in shares)		907
Issuance of common shares from exercise of stock options and RSUs	3,593	$ 3,593
Stock-based compensation	17	$ 17
Liquidation of Dragongate Enterprises Ltd.	(6)				(6)
Net income (loss)	(4,990)		(5,155)		165
Other comprehensive income (loss)	$ (7,886)			(7,884)	(2)
Balance (in shares) at Dec. 31, 2014	11,052	11,052
Balance at Dec. 31, 2014	$ 79,029	$ 308,682	(218,176)	(11,487)	10
Stock-based compensation	63	$ 63
Deconsolidation of FingerRockz (Note 5)	35				35
Net income (loss)	(2,288)		(2,243)		$ (45)
Other comprehensive income (loss)	$ (10,848)			(10,848)
Balance (in shares) at Dec. 31, 2015	11,052	11,052
Balance at Dec. 31, 2015	$ 65,991	$ 308,745	$ (220,419)	$ (22,335)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
NET LOSS	$ (2,288)	$ (4,990)	$ (35,061)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	294	306	408
Amortization	245	1,211	1,907
Stock-based compensation	65	21	219
Gain on sales of equity method investments			(1,220)
Impairment loss on property, plant and equipment	60	28
Impairment losses on goodwill			17,054
Impairment losses on intangible assets	5	115	13,251
Impairment losses on prepaid licensing and royalty fees	4,187	1,259	2,752
Provision for bad debt expenses	3	37	37
Losses (gains) on disposals of property, plant and equipment		(2)	4
Gains on sales of marketable securities	(19,939)	(8,621)	(1,739)
Equity in net (earnings) losses on equity investments - net	600	531	(526)
Impairment losses on marketable securities and investments	1,290
Other	(48)	(306)	(141)
Net changes in:
Accounts receivable	47	692	767
Prepaid expenses	17	186	52
Other current assets	82	(260)	708
Accounts payable	(451)	(407)	854
Accrued expenses	(396)	848	(2,223)
Accrued compensation	(28)	416	(853)
Other current liabilities	(267)	(711)	(1,017)
Accrued pension liabilities / Prepaid pension assets	(64)	(215)	(111)
Prepaid licensing and royalty fees	(43)	(976)	1,026
Deferred income tax liabilities	(216)
Other			(453)
Net cash used in operating activities	(16,845)	(10,838)	(4,305)
CASH FLOWS FROM INVESTING ACTIVITIES:
Decrease (increase) in restricted cash	7,991	(8,991)
Cash dividends received from investees		247
Proceeds from disposals of marketable debt securities	42,583	18,692	3,419
Divestiture of business, net of cash transferred	(78)
Purchases of property, plant and equipment	(158)	(420)	(225)
Proceeds from disposals of property, plant and equipment	23	2	35
Proceeds from disposals of businesses, net of transaction costs			3,258
Purchases of marketable securities		(26,042)	(2,460)
Purchase of cost method investments	(1,000)
Purchases of intangible assets	(112)	(110)	(1,227)
Acquisitions, net of cash acquired			73
Decrease (increase) in refundable deposits	27	3	86
Other	(111)	(7)	(5)
Net cash provided by (used in) investing activities	49,165	(16,626)	2,954
CASH FLOWS FROM FINANCING ACTIVITIES:
Net proceeds from (repayments of) short-term borrowings	(12,281)	15,232	(3,146)
Cash received from the exercise of stock options	0	3,593	2
Net cash provided by (used in) financing activities	(12,281)	18,825	(3,144)
Net foreign currency exchange differences on cash and cash equivalents	753	478	565
NET DECREASE IN CASH AND CASH EQUIVALENTS	20,792	(8,161)	(3,930)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	50,640	58,801	62,731
CASH AND CASH EQUIVALENTS AT END OF YEAR	71,432	50,640	58,801
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest paid during the year	190	237	53
Income tax paid (refunded) during the year	$ 44	$ (84)	$ (285)

Principal Activities, Basis of

Principal Activities, Basis of Presentation, and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Principal Activities, Basis of Presentation, and Summary of Significant Accounting Policies	NOTE 1. Principal Activities, Basis of Presentation, and Summary of Significant Accounting Policies (a) Principal Activities GigaMedia Limited (referred to hereinafter as GigaMedia, our Company, we, us, or our) is a diversified provider of online and mobile games and cloud computing services, with headquarters in Taipei, Taiwan. Our Asian online game and service business operates a suite of play-for-fun online games and provides related services, mainly targeting online and mobile game players across Asia, including Greater China and Southeast Asia. Our cloud business aims at providing an integrated platform of services and tools for medium-to-larger enterprises in Greater China to increase flexibility, efficiency and competitiveness, as well as in bidding for government contracts in Taiwan. On December 16, 2015, the Extraordinary General Meeting of our Company approved to effect a reverse share split of our Ordinary Shares by a ratio of five to one. We executed reverse splits of the issued and outstanding shares including but not limited to common shares, shares granted by employee plans, options, restricted stock awards, and units, warrants and convertible or exchange securities, effective at the open of the market on December 16, 2015. Based upon the Reverse Share Split Scheme, proportionate adjustments are generally required to be made to the per share exercise price and the number of shares issuable upon the exercise or conversion of all outstanding options. These consolidated financial statements reflect retroactive effect to such reverse split and all share and per share amounts have been adjusted accordingly. (b) Basis of Presentation The accompanying consolidated financial statements of our Company have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). (c) Summary of significant accounting policies Principles of Consolidation The consolidated financial statements include the accounts of GigaMedia and subsidiaries after elimination of all significant inter-company accounts and transactions. In addition, the accounts of our Company’s variable-interest entities are included in the consolidated financial statements. (See Note 3, “Variable-Interest Entities”, for additional information.) The accounting policies for other less than majority-owned investments are described in Note 1 below within the paragraphs headed “Marketable Securities” and “Investments”. Foreign Currency Translation and Transactions Assets and liabilities denominated in non-U.S. dollars are translated to U.S. dollars at year-end exchange rates. Income and expense items are translated at average rates of exchange prevailing during the year. Cumulative translation adjustments resulting from this process are charged or credited to other comprehensive income. Gains and losses on foreign currency transactions are included in other income and expenses. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management bases its estimates on historical experience and also on assumptions that it believes are reasonable. Management assesses these estimates on a regular basis; however, actual results could differ from those estimates. Significant items subject to such estimates and assumptions include but not limit to the useful lives of property, plant and equipment; allowances for doubtful accounts; the valuation of deferred tax assets, long-lived assets, inventory, investments and share-based Revenue Recognition General Revenues are recognized when persuasive evidence of an arrangement exists, delivery occurs and the customer takes ownership and assumes risks or services are rendered, the sales price is fixed or determinable and collectability is reasonably assured. Sales taxes assessed by governmental authorities on our revenue transactions are presented on a net basis and therefore are excluded from revenues in our consolidated financial statements. Multiple-Element Arrangements Our Company enters into multiple-element revenue arrangements, which may include any combination of services, software, and/or products. To the extent that a deliverable in a multiple-element arrangement is subject to specific accounting guidance, whether and/or how to separate multiple deliverable arrangements into separate units of accounting (separability) and how to allocate the arrangement consideration among those separate units of accounting (allocation) for that deliverable is accounted for in accordance with such specific guidance. In addition to the aforementioned general policies, the following are the specific revenue recognition policies for each major category of revenue. Asian Online Game and Service Revenues Online game revenues are earned through the sale of online game points, prepaid cards, game packs, through the sublicensing of certain games to distributors and through licensing fee revenues. Virtual online game points are sold to distributors or end-users who can make the payments through credit cards, Internet ATMs or telecommunication service operators. Physical prepaid cards and game packs are sold through distributors and convenience stores. Proceeds from sales of physical cards and game packs, net of sales discounts, and online game points are deferred when received and revenue is recognized upon the actual usage of the playing time or in-game virtual items by the end-users; over the estimated useful life of virtual items; or when the sold game points expire and can no longer be used to access the online games or products in accordance with our published game points expiration policy. Sublicensing revenues from the distributors are recognized based on end-users’ activation to the game system and when the performance obligations have been completed. Licensing fee revenues are recognized when the delivery of licensed products has occurred and the fee is fixed or determinable. Sales of virtual online game points and licensing fee revenues are reported on a gross basis. In the sales of virtual online game points and game licenses, we act as principal and we have latitude in establishing price. Fixed percentage fees retained by service providers for payment processing related to our online game services are recognized as cost of online game revenues. We report sublicensing revenues on a net basis. In the sublicense agreements, we act as agent and the distributors are responsible for the operating and the marketing. Online game and service revenues also include revenues derived from online advertising arrangements, sponsorship arrangements, or a combination of both. These service arrangements allow advertisers to place advertisements on particular areas of our Company’s websites and online game platforms over a stated period of time. Service revenues from online advertising arrangements are recognized ratably over the period of the contract when the collectability is reasonably assured. Cloud Product and Service Revenues Cloud service revenues are related to cloud computing services provided by our Company. Revenues are recorded net of discounts. Cloud service revenues are recognized upon acceptance for project services provided, or for the period of time for which we provide services to the customer. Customers of subscriptions have a choice of paying either monthly or in advance for a certain period of time, for which they receive corresponding discounts. Our Company records any such advanced payment receipts as other current liabilities and amortizes such revenues over the subscription period. Revenues from the sales of equipment and other related products are recognized upon acceptance. Deferred Revenues Deferred revenues consist mainly of the prepaid income related to our Asian online game and service business. Deferred revenue represents proceeds received relating to the sale of game points and in-game items which are activated or charged to the respective player game account by players, but which have not been consumed by the players or expired. Deferred revenue is credited to profit or loss when the game points and in-game items are consumed or expired. Pursuant to relevant new requirements in Taiwan, as of December 31, 2014 and 2015, cash totaling $1.5 million and $1 million, respectively, has been deposited in an escrow account in a bank as a performance bond for the players’ game points, and is included within restricted cash in the consolidated balance sheets. Prepaid Licensing and Royalty Fees Our Company, through our subsidiaries, routinely enters into agreements with licensors to acquire licenses for using, marketing, distributing, selling and publishing multi-player online games. Prepaid licensing fees paid to licensors are amortized on a straight-line basis over the shorter of the estimated useful economic life of the relevant online game or license period, which is usually within two to five years. The annual amortization is modified if the amount computed on the ratio of current gross revenues for a game license over the total of current and anticipated future gross revenues for that game license is greater than the amount computed using the straight-line method. Prepaid royalty fees and related costs are initially deferred when paid to licensors and amortized as operating costs based on certain percentage of revenues generated by the licensee from operating the related online game in the specific country or region over the contract period. Fair Value Measurements Our Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. We determine fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels: • Level 1 Inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. • Level 2 Inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. • Level 3 Inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date. Our Company generally determines or calculates the fair value of financial instruments using quoted market prices in active markets when such information is available; otherwise we apply appropriate present value or other valuation techniques, such as discounted cash flow analyses, incorporating adjusted available market discount rate information and our Company’s estimates for non-performance and liquidity risk. These techniques rely extensively on the use of a number of assumptions, including the discount rate, credit spreads, and estimates of future cash flows. (See Note 9, “Fair Value Measurements”, for additional information.) Cash Equivalents Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and so near to their maturity that they present relatively insignificant risk from changes in interest rates. Commercial paper, negotiable certificates of deposit, time deposits and bank acceptances with original maturities of three months or less are considered to be cash equivalents. Pledged time deposits are excluded from cash and cash equivalents for purposes of the consolidated statements of cash flows. Marketable Securities Our Company’s investments in marketable securities are classified either as available-for-sale or trading. For the marketable securities classified as available-for-sale, the investments are stated at fair value with any unrealized gains or losses reported in accumulated other comprehensive income (loss) within equity until realized. For the marketable security classified as trading, we recognize the changes of the fair value of the investment in our consolidated statements of operations. Other-than-temporary impairments, if any, are charged to non-operating expense in the period in which the loss occurs. In determining whether an other-than-temporary impairment has occurred, our Company primarily considers, among other factors, the length of the time and the extent to which the fair value of an investment has been at a value less than cost. When an other-than-temporary loss is recognized, the fair value of the investment becomes the new cost basis of the investment and is not adjusted for subsequent recoveries in fair value. Realized gains and losses also are included in non-operating income and expense in the consolidated statements of operations. (See Note 9, “Fair Value Measurements”, for additional information.) Investments Equity investments in non-publicly traded securities of companies over which our Company has no ability to exercise significant influence are accounted for under the cost method. For equity investments accounted for as available-for-sale or trading, cash dividends are recognized as investment income. Stock dividends are recognized as an increase in the number of shares held and do not affect investment income. The cost per share is recalculated based on the new total number of shares. For equity investments accounted under equity method, stock dividends received from investees as a result of appropriation of net earnings and additional paid-in capital are recognized as an increase in the number of shares held and do not affect investment income. The cost per share is recalculated based on the weighted-average method. Cash dividends are accounted for as a reduction to the carrying value of the investment. Equity investments in companies over which our Company has the ability to exercise significant influence but does not hold a controlling financial interest are accounted for under the equity method. We recognize our share of the earnings or losses of the investee. Under the equity method, the difference between the cost of the acquisition and our Company’s share of the fair value of the net identifiable assets is recognized as goodwill and is included in the carrying amount of the investment. When our Company’s carrying value in an equity method investee is reduced to zero, no further losses are recorded in our consolidated financial statements unless our Company guaranteed obligations of the investee or has committed to additional funding. When the investee subsequently reports income, our Company will not record its share of such income until it equals the amount of its share of losses not previously recognized. Unrealized losses that are considered other-than-temporary, if any, are charged to non-operating expenses. Realized gains and losses, measured against carrying amount, are also included in non-operating income and expenses. (See Note 9, “Fair Value Measurements”, for additional information.) Receivables Accounts receivable are recorded at the invoiced amount and do not bear interest. Amounts collected on accounts receivable are included in net cash provided by operating activities in the consolidated statements of cash flows. Our Company maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and our customers’ financial condition, the amount of receivables in dispute, and the current receivables aging and current payment patterns. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Property, Plant and Equipment Property, plant and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation is recorded on a straight-line basis over useful lives that correspond to categories as follows: Categories Years Buildings 50 Information and communication equipment 2 to 5 Office furniture and equipment 3 to 5 Leasehold improvements 3 to 5 Leasehold improvements are amortized over the shorter of the term of the lease or the economic useful life of the assets. Improvements and replacements are capitalized and depreciated over their estimated useful lives, while ordinary repairs and maintenance are expensed as incurred. We have entered into agreements to lease certain of our Company’s land and buildings to a third party under operating leases, which were renewed in September and October 2013, and which expire no later than September 2016. As of December 31, 2014 and 2015, the carrying amount of the land and buildings under lease was $1.1 million and $1.1 million, respectively. The rental income under the operating lease amounted to $74 thousand, $73 thousand and $69 thousand for 2013, 2014 and 2015, respectively. The minimum rental income to be received under this operating lease is $8 thousand through February 2016. Business Acquisitions Our Company accounts for its business acquisitions using the acquisition method. Under this method, our Company recognizes and measures the identifiable assets acquired, the liabilities assumed and any noncontrolling interest at their acquisition-date fair values, with limited exceptions. Acquisition-related costs are generally expensed as incurred. Intangible Assets and Goodwill Intangible assets with finite lives are amortized by the straight-line method over their estimated useful lives, typically three years. Intangible assets with indefinite useful lives are not amortized. Goodwill is not amortized. Impairment of Intangible Assets, Goodwill and Long-Lived Assets Goodwill is reviewed for impairment annually or sooner when circumstances indicate an impairment may exist, using a fair-value approach at the reporting unit level. A reporting unit is the operating segment, or a business, which is one level below that operating segment (the “component” level) if discrete financial information is prepared and regularly reviewed by management at the segment level. Components are aggregated as a single reporting unit if they have similar economic characteristics. In connection with our goodwill impairment test, we first assess qualitative factors as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. If the two-step goodwill impairment test is required, first, the fair value of the reporting unit is compared with its carrying amount (including goodwill). If the fair value of the reporting unit is less than its carrying amount, an indication of goodwill impairment exists for the reporting unit and the entity must perform step two of the impairment test (measurement). Under step two, an impairment loss is recognized for any excess of the carrying amount of the reporting unit’s goodwill over the implied fair value of that goodwill. The implied fair value of goodwill is determined by allocating the fair value of the reporting unit in a manner similar to a purchase price allocation and the residual fair value after this allocation is the implied fair value of the reporting unit goodwill. Fair value of the reporting unit is determined using a discounted cash flow analysis. If the fair value of the reporting unit exceeds its carrying amount, step two does not need to be performed. Intangible assets with indefinite useful lives are tested for impairment at the reporting unit level, at least annually, or whenever events or changes in circumstances indicate that the carrying value of an asset might not be recoverable from its related future discounted cash flows. Impairment is measured as the difference between the carrying amounts and the fair value of the assets, and is recognized as a loss from operations. In connection with our impairment test for the intangible assets with indefinite useful lives, we first assess qualitative factors as a basis for determining whether it is necessary to perform the quantitative impairment test. Long-lived assets other than goodwill and intangible assets not being amortized are reviewed for impairment at least annually or whenever events or changes in circumstances indicate that the carrying value of an asset might not be recoverable from its related future undiscounted cash flows. If such assets are considered to be impaired, the impairment to be recognized is measured by the extent to which the carrying amount of the assets exceeds the fair value of the assets. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party Software Cost Costs to develop our Asian online game products are capitalized after technological feasibility has been established, and when the product is available for general release to customers, costs are expensed. Costs incurred prior to the establishment of technological feasibility are expensed when incurred and are included in product development and engineering expenses. Capitalized amounts are amortized using the straight-line method, which is applied over the estimated useful economic life of the software, typically three years. The annual amortization is modified if the amount computed using the ratio that current gross revenues for a product bear to the total of current and anticipated future gross revenues for that product is greater than the amount computed using the straight-line method. We capitalize certain costs incurred to purchase or to internally create and implement internal-use computer software, which includes software coding, installation, testing and certain data conversion. These capitalized costs are amortized on a straight-line basis over the shorter of the useful economic life of the software or its contractual license period, which is typically three years. Product Development and Engineering Product development and engineering expenses primarily consist of research compensation, depreciation and amortization, and are expensed as incurred. Advertising Direct-response advertising costs incurred in relation to the acquisition or origination of a customer relationship are capitalized and deferred. The deferred costs are recognized as expense in the consolidated statements of operations over the estimated lives of customer relationships. Costs of broadcast advertising are recorded as expenses as advertising airtime is used. Other advertising expenditures are expensed as incurred. Advertising expenses incurred in 2013, 2014 and 2015 totaled $676 thousand, $888 thousand and $3.1 million, respectively. As of December 31, 2014 and 2015, prepaid advertising amounted to $12 thousand and $5 thousand, respectively. Leases Leases for which substantially all of the risks and rewards of ownership remain with the leasing company are accounted for as operating leases. Payments made under operating leases, net of any incentives received by our Company from the leasing company, are charged to the consolidated statements of operations on a straight-line basis over the lease periods. Leases are classified as capital leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. Assets held under capital leases are recognized as assets of our Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet as a lease obligation. Lease payments are apportioned between finance charges and a reduction of the lease obligation in order to achieve a constant rate of interest on the remaining balance of the liability. Finance charges are charged directly to profit or loss. Share-Based Compensation Share-based compensation represents the cost related to share-based awards granted to employees. We measure share-based compensation cost at the grant date, based on the estimated fair value of the award. Share-based compensation is recognized for the portion of the award that is ultimately expected to vest, and the cost is amortized on a straight-line basis (net of estimated forfeitures) over the vesting period. Our Company estimates the fair value of stock options using the Black-Scholes valuation model. The cost is recorded in operating costs and operating expenses in the consolidated statements of operations on the date of grant based on the employees’ respective function. For shares and stock options granted to non-employees, we measure the fair value of the equity instruments granted at the earlier of the performance commitment date or when the performance is completed. Retirement Plan and Net Periodic Pension Cost Under our defined benefit pension plan, net periodic pension cost, which includes service cost, interest cost, expected return on plan assets, amortization of unrecognized net transition obligation and gains or losses on plan assets, is recognized based on an actuarial valuation report. We recognize the funded status of pension plans and non-pension post-retirement benefit plans (retirement-related benefit plans) as an asset or a liability in the consolidated balance sheets. Under our defined contribution pension plans, net periodic pension cost is recognized as incurred. Income Taxes The asset and liability method is used in accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on the differences between financial reporting and tax bases of assets and liabilities. We recognize the investment tax credit associated with the purchase of intangible assets and technology, research and development expenditures, employee compensation and certain equity investments using the flow-through method. Deferred tax assets and liabilities are measured using the enacted tax rate and laws that will be in effect when the related temporary differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amount that will more-likely-than-not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences and loss carryforwards become deductible. In addition, we recognize the financial statement impact of a tax position when it is more-likely-than-not that the position will be sustained upon examination. If the tax position meets the more-likely-than-not recognition threshold, the tax effect is measured at the largest amount that is greater than a 50 percent likely of being realized upon settlement. Interest and penalties on an underpayment of income taxes are reflected as income tax expense in the consolidated financial statements. The Financial Accounting Standards Board (“FASB”) has issued Accounting Standards Update (“ASU”) No. 2015-17, Income Taxes: Balance Sheet Classification of Deferred Taxes Loss Per Share Basic loss per share is computed by dividing the net loss attributable to common shareholders for the period by the weighted average number of common shares outstanding during the period. Diluted earnings loss per share is computed by dividing the net loss for the period by the weighted average number of common shares and potential common shares outstanding during the period. Potential common shares, composed of incremental common shares issuable upon the exercise of warrants and options in all periods, are included in the computation of diluted loss per share to the extent such shares are dilutive. Diluted loss per share also takes into consideration the effect of dilutive securities issued by subsidiaries. In a period in which a loss is incurred, only the weighted average number of common shares issued and outstanding is used to compute the diluted loss per share, as the inclusion of potential common shares would be anti-dilutive. Therefore, for the years ended December 31, 2013, 2014 and 2015, basic and diluted loss per share are the same. Noncontrolling Interest Noncontrolling interest in the equity of a subsidiary is accounted for and reported as equity. Changes in our Company’s ownership interest in a subsidiary that do not result in deconsolidation are accounted for as equity transactions. Any retained noncontrolling equity investment upon the deconsolidation of a subsidiary is initially measured at fair value. Segment Reporting We use the management approach in determining reportable operating segments. The management approach considers the internal organization and reporting used by our Company’s chief operating decision maker for making operating decisions, allocating resources and assessing performance as the source for determining our operating segments. Our Company’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer. Segment profit and loss is determined on a basis that is consistent with how our Company reports operating loss in its consolidated statements of operations. Our Company does not report segment asset information to the CODM. Consequently, no asset information by segment is presented. There are no intersegment transactions. Discontinued Operations Discontinued operations are reported when a component of an entity either has been disposed of, or is classified as held for sale, and (a) represents a separate major line of business or geographical area of operations, (b) is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations or (c) is a subsidiary acquired exclusively with a view to resale. Discontinued operations are presented separately in the accompanying consolidated statements of operations and prior period financial statements are revised to present discontinued operations retrospectively. (d) Recent Accounting Pronouncements Not Yet Adopted The FASB issued ASU No. 2014-09, Revenue from Contracts with Customers Revenue from Contracts with Customers The FASB issued ASU No. 2016-08, Revenue from Contracts with Customers: Principal versus

LOSS PER SHARE

LOSS PER SHARE	12 Months Ended
	Dec. 31, 2015
LOSS PER SHARE	NOTE 2. LOSS PER SHARE The following table provides a reconciliation of the denominators of the basic and diluted per share computations: (in thousand shares) 2013 2014 2015 Weighted average number of outstanding shares Basic 10,144 10,785 11,052 Effect of dilutive securities Employee share-based compensation — — — Diluted 10,144 10,785 11,052 Options to purchase 230 thousand, 137 thousand and 0 thousand shares of common stock were not included in dilutive securities for the years ended December 31, 2013, 2014 and 2015, respectively, as the effect would be anti-dilutive.

VARIABLE-INTEREST ENTITIES

VARIABLE-INTEREST ENTITIES	12 Months Ended
	Dec. 31, 2015
VARIABLE-INTEREST ENTITIES	NOTE 3. VARIABLE-INTEREST ENTITIES Shanghai JIDI In order to comply with foreign ownership restrictions and to hold the necessary licenses required, through June 2012 we had operated our Asian online game and service business in the People’s Republic of China (“PRC”) through our VIE, Shanghai JIDI. We had no ownership interest in Shanghai JIDI and relied on a series of contractual arrangements that were intended to give us effective control over Shanghai JIDI. Those contractual arrangements were duly executed and the share pledge agreements were registered with local government authority in compliance with PRC legal requirements. Therefore, we effectively controlled Shanghai JIDI, and were the primary beneficiary of Shanghai JIDI. Shanghai JIDI held an Internet Content Provider (“ICP”) license, an Internet cultural operation license and an Internet publishing license. In June 2012, our board of directors approved a plan to dispose of Shanghai JIDI. As a result, Shanghai JIDI’s operations have been accounted for as discontinued operations. (See Note 5, “Divestitures”, for additional information.) In May 2013, we were notified by the competent authority that Shanghai JIDI had completed the dissolution procedures and was duly deregistered. For the period from January to May 2013, Shanghai JIDI was pending official notification of deregistration and generated no revenue and incurred no profit or loss.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2015
ACQUISITIONS	NOTE 4. ACQUISITIONS Strawberry Cosmetics On June 26, 2015, we entered into a share purchase agreement to acquire a 70% equity interest in Strawberry Cosmetics Holding Limited (“Strawberry Cosmetics”), a global cosmetics e-commerce company with a total consideration of approximately $93.1 million. The proposed acquisition was then duly approved by the Extraordinary General Meeting of our Company held on August 5, 2015. However, in light of the drastic slowdown in global economy and turmoil in stock markets beginning in late August 2015 that resulted in a change in business development strategy on the part of GigaMedia, our board of directors concluded that the mutual termination of the acquisition was in the best interests of GigaMedia stockholders. Accordingly, in October 2015, our Company entered into a mutual termination agreement with the shareholders of Strawberry Cosmetics to terminate the share purchase agreement, whereby GigaMedia paid US$2.0 million consideration to the shareholders of Strawberry Cosmetics and the parties, in turn, released each other from any claims relating to the proposed acquisition. The payment was reported in operating expenses in our consolidated statements of operations. FingerRockz On October 18, 2013, we subscribed in cash to 405 thousand new common shares of FingerRockz Co., Ltd. (“FingerRockz”), which represents a controlling financial interest of 51.6 percent of the ownership; thereupon we began consolidating FingerRockz. FingerRockz is a mobile game developer and publisher in Taiwan, and we acquired it purposely to enhance our research and development capabilities for mobile games. This primary factor among others, contributed to a purchase price in excess of the fair value of the net identifiable assets acquired and liabilities assumed, and intangible assets. In the acquisition, the most appealing asset to our Company was FingerRockz’s creative team. Because the assembled workforce was not an identifiable asset to be recognized separately from goodwill, the value attributed to it was subsumed into goodwill. The goodwill related to this acquisition is not expected to be deductible for tax purpose. The following table summarizes the consideration paid for the acquisition and the amounts of estimated fair value of the assets acquired and liabilities assumed at the acquisition date. (In US$ thousands) Amount Consideration and noncontrolling interest: The consideration transferred $ 510 The fair value of noncontrolling interest in FingerRockz 478 $ 988 Identifiable assets acquired and liabilities assumed: Cash, receivables and other current assets $ 585 Customer contracts 67 Payables and other current liabilities (160 ) Net 492 Goodwill 496 $ 988 The following unaudited pro forma results of operations for the years ended December 31, 2013 are presented as if the acquisition had been consummated on January 1, 2013: (in US$ thousands, except for loss per share) For the years Net revenues $ 15,040 Net loss attributable to GigaMedia shareholders $ (34,845 ) Basic and diluted loss per share $ (3.44 ) The above unaudited pro forma information does not reflect any incremental direct costs, including any restructuring charges to be recorded in connection with the acquisition, or any potential cost savings that may result from the consolidation of certain operations of our Company or FingerRockz. Accordingly, the unaudited pro forma financial information above not necessarily indicative the actual results that would have occurred had the acquisition of FingerRockz been combined during the periods presented, nor it necessarily indicative of future consolidated results of operations.

DIVESTITURES

DIVESTITURES	12 Months Ended
	Dec. 31, 2015
DIVESTITURES	NOTE 5. DIVESTITURES FingerRockz In September 2015, we entered into an agreement to sell all the ownership for a consideration of NT$1 we held in FingerRockz to its management. Upon the closing of the agreement, we deconsolidated the results of FingerRockz’ operations. The deconsolidation gain was as follows: (In US$ thousand) Amount The fair value of consideration received and receivable, net of any transaction costs $ — The carrying amount (credit balance) of FingerRockz at the date of deconsolidation (37 ) Gain on deconsolidation of FingerRockz $ 37 IAHGames In July 2012, we entered into agreements to sell a 60 percent ownership in IAHGames, together with the sale of a 100 percent ownership in Spring Asia Limited (“Spring Asia”), which has a 30 percent interest in Game First International Corporation (“GFI”), to IAHGames’ management and Management Capital International Limited (“MCIL”), a British Virgin Islands company owned by IAHGames’ management. We retained a 20 percent ownership in IAHGames. Upon the closing of the agreements, we deconsolidated the results of IAHGames’ operations and began accounting for our remaining 20 percent interest under the equity method. Our Company accounted for the deconsolidation of and the retained noncontrolling investment in IAHGames in August 2012 at fair value. In consideration for the sale of IAHGames and Spring Asia, we were to receive $3 million in cash. The consideration was to be collected in four equal installments, with the first due upon closing, the second due in October 2012, the third due in January 2013 and the fourth due in April 2013. The payments were collateralized by the shares of Spring Asia and were only released from the escrow in proportion to the payment made upon each installment. The first installment of $750 thousand was received upon the closing on August 15, 2012. However, the buyer had defaulted on the remaining three installments. Considering the uncertainty as to the collectability of the remaining three installments, we had deferred the disposal gain of $211 thousand against the consideration installments receivable of $2,250 thousand as of December 31, 2012. The deferred gain was determined as follows: (In US$ thousand) Amount The fair value of consideration received and receivable, net of any transaction costs, plus $ 3,000 The fair value of the 20% retained noncontrolling investment in IAH at the date of deconsolidation — 3,000 The carrying amount (credit balance) of IAHGames at the date of deconsolidation (14,536 ) Net receivables due to GigaMedia from IAHGames waived upon the closing of the sale 17,542 Other comprehensive income component of equity related to IAHGames at the date of the deconsolidation (217 ) 2,789 Deferred gain on deconsolidation of IAHGames $ 211 On April 17, 2013, we entered into a settlement agreement with IAHGames, IAHGames’ management, and MCIL. Pursuant to the settlement agreement, either IAHGames or IAHGames’ management was to pay us $2,258 thousand, which included interest, to fulfill IAHGames’ obligation under the aforementioned sale of ownership in Spring Asia. In addition, MCIL was to purchase all of our remaining shares in IAHGames for a consideration of $1,000 thousand. The payments were received in May 2013. Upon the receipt of these payments, the above deferred gain and disposal gain for the remaining shares which totaled approximately $1.2 million, was recognized as non-operating income. JIDI Network Technology (Shanghai) Co., Ltd. (“JIDI”) In June 2012, our board of directors approved a plan to liquidate and dissolve JIDI, a wholly-owned subsidiary, and Shanghai JIDI, a VIE controlled through a series of contractual arrangements. Results for JIDI and Shanghai JIDI operations are reported as discontinued operations for all periods presented. The carrying amounts of the remaining assets and liabilities, if any, of JIDI and Shanghai JIDI were not significant to our consolidated financial statements as of December 31, 2013. The process of liquidation and dissolution was completed by the end of 2013. Summarized financial information for discontinued operations of JIDI and Shanghai JIDI are as follows: (in US$ thousands) 2013 Revenue $ — Loss from discontinued operations before tax $ (318 ) Income tax expense — Loss from discontinued operations $ (318 )

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2015
GOODWILL	NOTE 6. GOODWILL The following table summarizes the changes to our Company’s goodwill: (In US$ thousands) 2013 Balance at beginning of year $ 16,934 Acquisition - FingerRockz (Note 4) 496 Impairment charge - FunTown and FingerRockz (Note 9) (17,054 ) Translation adjustment (376 ) Balance at end of year $ — By the acquisition of FingerRockz in 2013, we obtained its mobile platform development experience which constituted an important complement to FunTown’s R&D capacity in mobile games. We reassigned its role and developed our estimates of future cash flows from mobile games accordingly. Therefore, for the purpose of testing goodwill for impairment, we determined FingerRockz to be an integral part of FunTown with respect to determining reporting unit, and goodwill arising from the acquisition of FingerRockz was reassigned to FunTown.

INTANGIBLE ASSETS - NET

INTANGIBLE ASSETS - NET	12 Months Ended
	Dec. 31, 2015
INTANGIBLE ASSETS - NET	NOTE 7. INTANGIBLE ASSETS - NET The following table summarizes our Company’s intangible assets, by major asset class: December 31, 2015 (In US$ thousands) Gross carrying Accumulated Net With finite-life intangible assets Capitalized software development cost $ 775 $ 687 $ 88 December 31, 2014 (In US$ thousands) Gross carrying Accumulated Net With finite-life intangible assets Capitalized software development cost $ 2,503 $ 2,300 $ 203 Customer relationships 5,757 5,757 — Other 71 52 19 $ 8,331 $ 8,109 $ 222 Intangible assets with finite lives are amortized over their estimated useful lives, typically 3 years, with the overall weighted-average life of 3.0 years. For the years ended December 31, 2013, 2014 and 2015, total amortization expense of intangible assets were $1.9 million, $1.2 million and $236 thousand, respectively, which includes amortization of capitalized software development costs of $1.2 million, $494 thousand and $217 thousand. As of December 31, 2015, based on the current amount of intangibles subject to amortization, the estimated amortization expense for each of the following years is as follows: (In US$ thousands) Amount 2016 $ 71 2017 14 2018 3 $ 88

PREPAID LICENSING AND ROYALTY F

PREPAID LICENSING AND ROYALTY FEES	12 Months Ended
	Dec. 31, 2015
PREPAID LICENSING AND ROYALTY FEES	NOTE 8 PREPAID LICENSING AND ROYALTY FEES The following table summarizes changes to our Company’s prepaid licensing and royalty fees: (in US$ thousands) 2013 2014 2015 Balance at beginning of year $ 8,644 $ 4,666 $ 4,383 Addition 14 1,498 1,801 Amortization and usage (706 ) (264 ) (1,743 ) Exchange difference (216 ) (258 ) (15 ) Impairment charges (Note 9) (3,070 ) (1,259 ) (4,187 ) Balance at end of year $ 4,666 $ 4,383 $ 239

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2015
FAIR VALUE MEASUREMENTS	NOTE 9. FAIR VALUE MEASUREMENTS The following table presents the carrying amounts and estimated fair values of our Company’s financial instruments at December 31, 2014 and 2015. (in US$ thousands) 2014 2015 Carrying Fair value Carrying Fair value Financial assets Cash and cash equivalents $ 50,640 $ 50,640 $ 71,432 $ 71,432 Marketable securities - current 29,340 29,340 4 4 Accounts receivable 1,298 1,298 1,246 1,246 Restricted cash 8,991 8,991 1,000 1,000 Marketable debt securities - noncurrent 4,744 4,744 — — Refundable deposits 302 302 272 272 Financial liabilities Short-term borrowings 18,641 18,641 6,093 6,093 Accounts payable 771 771 320 320 Accrued compensation 796 796 759 759 Accrued expenses 3,465 3,465 3,037 3,037 The carrying amounts shown in the table are included in the consolidated balance sheets under the indicated captions. The fair values of the financial instruments shown in the above table as of December 31, 2014 and 2015 represent the amounts that would be received to sell those assets or that would be paid to transfer those liabilities in an arm’s length transaction between market participants at that date. Those fair value measurements maximize the use of observable inputs. In situations where there is little market activity for the asset or liability at the measurement date, the fair value measurement reflects our Company’s own judgments about the assumptions that market participants would use in pricing the asset or liability. Those judgments are developed by us based on the best information available in the circumstances, including expected cash flows and appropriately risk-adjusted The following methods and assumptions were used to estimate the fair value of each class of financial instruments: • Cash and cash equivalents, accounts receivable, restricted cash, accounts payable, accrued compensation and expenses, and short-term borrowings: The carrying amounts, at face value or cost plus accrued interest, approximate fair value because of the short maturity of these instruments. • Marketable securities: Open-end fund, debt and equity securities are measured using quoted market prices at the reporting date multiplied by the quantity held. Redeemable preferred shares are measured using valuation techniques. • Refundable deposits: Measurement of refundable deposits with no fixed maturities is based on carrying amounts. Significant Unobservable Inputs The table below presents the ranges of significant unobservable inputs used to value our Company’s level 3 financial instruments. These ranges represent the significant unobservable inputs that were used in the valuation of each type of financial instrument. These inputs are not representative of the inputs that could have been used in the valuation of any one financial instrument. Accordingly, the ranges of inputs presented below do not represent uncertainty in, or possible ranges of, fair value measurements of our level 3 financial instruments. Level 3 Financial Instruments Significant Unobservable Inputs by Valuation Technique Range of Significant Unobservable Inputs as of December 2014 Debt securities – Preferred shares with redemption rights • Price/Sales per share ratio for selective comparable companies • Discount for lack of marketability • 2.0 times ~ 14.0 times • 25% Assets and Liabilities that are Measured at Fair Value on a Recurring Basis Our Company has segregated all financial assets and liabilities that are measured at fair value on a recurring basis (at least annually) into the most appropriate level within the fair value hierarchy based on the inputs used to determine the fair value at the measurement date in the table below. Assets and liabilities measured at fair value on a recurring basis are summarized as below: (in US$ thousands) Fair Value Measurement Using Year Ended Level 1 Level 2 Level 3 Assets Cash equivalents - time deposits $ — $ 6 $ — $ 6 Restricted cash - time deposits — 1,000 — 1,000 Marketable securities - current Equity securities 4 — — 4 $ 4 $ 1,006 $ — $ 1,010 (in US$ thousands) Fair Value Measurement Using Year Ended Level 1 Level 2 Level 3 Assets Cash equivalents - time deposits $ — $ 12,112 $ — $ 12,112 Restricted cash - time deposits — 8,991 — 8,991 Marketable securities - current Open-end fund 318 — — 318 Equity securities 29,022 — — 29,022 Marketable securities - noncurrent Debt securities — — 4,744 4,744 $ 29,340 $ 21,103 $ 4,744 $ 55,187 Our Company’s accounting policy is to recognize transfers between levels of the fair value hierarchy on the date of the event or change in circumstances that caused the transfer. There were no transfers into or out of Level 1 for the years ended December 31, 2014 and 2015. Level 1 and 2 measurements: Cash equivalents – time deposits and restricted cash – time deposits are convertible into a known amount of cash and are subject to an insignificant risk of change in value. Certain marketable securities are valued using a market approach based on the quoted market prices of identical instruments when available, or other observable inputs such as trading prices of identical instruments in inactive markets. The fair values of the marketable equity securities that have publicly quoted trading prices are valued using those observable prices, unless adjustments are required to available observable inputs. In 2013, 2014 and 2015, we recognized unrealized gains of $4.7 million, $101 thousand and $4.8 million, respectively, on marketable securities valued using market observable inputs, which are included in other comprehensive income. Level 3 measurements: For assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during 2014 and 2015, a reconciliation of the beginning and ending balances are presented as follows: (in US$ thousands) Marketable Securities - Debt 2014 2015 Balance at beginning of year $ 3,939 $ 4,744 Total gains or (losses) (realized/unrealized) included in earnings — (2,017 ) included in other comprehensive income 805 — Sale — (2,727 ) Balance at end of year $ 4,744 $ — The amount of total gains or (losses) for the period included in earnings attributable to the change in unrealized gains or losses relating to assets still held at the reporting date. $ — $ — Realized and unrealized gains (or losses) included in the consolidated financial statements for 2013, 2014 and 2015 for assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) are reported in the consolidated financial statements as follows: (in US$ thousands) Gain on sales Impairment Total gains (losses) included in earnings for 2013 $ 985 $ — for 2014 — — for 2015 5,845 — Change in unrealized gains (losses) relating to assets still held at the reporting date for 2013 $ 1,212 $ — for 2014 805 — for 2015 — — The fair values of the marketable debt and equity securities are derived using a discounted cash flow method with unobservable inputs or adopting a market approach using observable inputs of guideline public companies that market participants would use in pricing the securities. The discounted cash flow method incorporates adjusted available market discount rate information and our Company’s estimates of liquidity risk, and other cash flow model related assumptions. Assets and Liabilities that are Measured at Fair Value on a Nonrecurring Basis Assets and liabilities measured at fair value on a nonrecurring basis include measuring impairment when required for long-lived assets. For GigaMedia, long-lived assets measured at fair value on a nonrecurring basis include investments accounted for under the equity method and cost method, property, plant, and equipment, intangible assets, prepaid licensing and royalty fees, and goodwill. Assets and liabilities measured at fair value on a nonrecurring basis that were determined to be impaired as of December 31, 2014 and 2015 are summarized as below: (in US$ thousands) Fair Value measurement Using Total Assets Level 1 Level 2 Level 3 Year Ended (a) Investments - Cost-method $ — $ — $ — $ — $ 1,000 (a) Investments - Equity-method — — 188 188 290 (b) Property, plant and equipment - Information and communication equipment — — — — 60 (c) Intangible assets - Capitalized software cost — — — — 5 (d) Prepaid licensing and royalty fees — — — — 4,187 Total $ — $ — $ 188 $ 188 $ 5,542 (in US$ thousands) Fair Value measurement Using Total Assets Level 1 Level 2 Level 3 Year Ended (b) Property, plant and equipment - Information and communication equipment $ — $ — $ — $ — $ 28 (c) Intangible assets - Capitalized software cost — — — — 115 (d) Prepaid licensing and royalty fees — — 3,033 3,033 1,259 Total $ — $ — $ 3,033 $ 3,033 $ 1,402 (a) Impairment losses on certain cost method and equity method investments which were determined to be impaired: In 2015, certain cost method investments with carrying amounts of $1.0 million were fully written down to zero, resulting in an impairment charge of $1.0 million, and an equity method investment with a carrying amount of $478 thousand was written down to its estimated fair value of $188 thousand, resulting in an impairment charge of $290 thousand. The impairment charges are included in non-operating expenses within “impairment loss on marketable securities and investments” in the consolidated statements of operations. Cost method and equity method investments are measured at fair value on a nonrecurring basis when declines in fair value are determined to be other-than-temporary, using other observable inputs such as trading prices of similar classes of the stock or using discounted cash flows, incorporating adjusted available market discount rate information and our Company’s estimates for liquidity risk. (b) Impairment losses on certain property, plant, and equipment which were determined to be impaired: In 2014 and 2015, we recognized an impairment loss of $28 thousand and $60 thousand against our information and communication equipment. The impairment charges are included in operating expenses within “impairment losses on property, plant and equipment” in the consolidated statements of operations. The impairment charge for the equipment was related to servers used for certain product and service lines within our cloud product and service business for which the carrying amount was determined not to be recoverable from its related future undiscounted cash flows. This equipment was valued using unobservable inputs such as discounted cash flows, incorporating adjusted available market discount rate information and our Company’s estimates for liquidity risk, and other cash flow model - related assumptions. (c) Impairment losses on certain intangible assets which were determined to be impaired: In 2014 and 2015, certain capitalized and prepaid software development costs for our cloud product and service business were fully written down, resulting in impairment charges of $115 thousand and $5 thousand, included in operating expenses within “impairment loss on intangible assets” in the consolidated statements of operations. The impairment charge is for certain product lines within our cloud product and service business that we decided to shift focus from, and as a result, we recorded a full impairment of the carrying value of the assets related to these items. (d) Impairment losses on certain prepaid licensing and royalty fees which were determined to be impaired: In 2014 and 2015, certain prepaid licensing and royalty fees were written down to $3.0 million and $0, respectively, resulting in impairment charges of $1.3 million and $4.2 million, respectively. This impairment is included in operating expenses in the consolidated statements of operations. The impairment charges for the prepaid licensing and royalty fees related to certain licensed games within our Asian online game and service business that we stopped operating or for which the carrying amounts of the related assets were determined not to be recoverable from their expected future undiscounted cash flows. The licensing fee games and related royalties are re-valued on when impairment exists, using unobservable inputs such as discounted cash flows, incorporating adjusted available market discount rate information and our Company’s estimates for liquidity risk, along with other cash flow model related assumptions.

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	12 Months Ended
	Dec. 31, 2015
CASH AND CASH EQUIVALENTS	NOTE 10. CASH AND CASH EQUIVALENTS Cash and cash equivalents consist of the following: December 31 (in US$ thousands) 2014 2015 Cash and savings accounts $ 38,529 $ 71,426 Time deposits 21,102 1,006 Total cash and cash equivalents 59,631 72,432 Less: Cash restricted as collateral and performance bond (8,991 ) (1,000 ) Cash and cash equivalents reported on the consolidated statements of cash flows $ 50,640 $ 71,432 As of December 31, 2014, cash amounting to $1.5 million has been deposited in an escrow account in a bank as a performance bond for our players’ game points, and certain time deposits amounting to $7.5 million have also been pledged as collateral for borrowings from financial institutions. As of December 31, 2015, cash amounting to $1.0 million has been deposited in an escrow account in a bank as a performance bond for our players’ game points. These deposits are restricted and are included in restricted cash in the consolidated balance sheets. We maintain cash and cash equivalents, as well as restricted cash, in bank accounts with major financial institutions with high credit ratings located in the following jurisdictions: December 31 (in US$ thousands) 2014 2015 Taiwan $ 49,829 $ 69,879 Hong Kong 2,178 1,120 China 6,055 16 Singapore 1,418 1,417 Others 151 — $ 59,631 $ 72,432

MARKETABLE SECURITIES

MARKETABLE SECURITIES	12 Months Ended
	Dec. 31, 2015
MARKETABLE SECURITIES	NOTE 11. MARKETABLE SECURITIES – CURRENT Marketable securities – current consist of the following: December 31 (in US$ thousands) 2014 2015 Equity securities $ 29,022 $ 4 Open-end fund 318 — $ 29,340 $ 4 As of December 31, 2014 and 2015, the balances of unrealized gains for marketable securities - current were $9.4 million and $3 thousand, respectively. During 2013, 2014 and 2015, realized gains from the disposal of marketable securities - current amounted to $754 thousand, $8.8 million, and $14.1 million, respectively. The costs for calculating gains on disposal were based on each security’s average cost.
Noncurrent Assets
MARKETABLE SECURITIES	NOTE 14. MARKETABLE DEBT SECURITIES – NONCURRENT Marketable debt securities – noncurrent consist of the following: (in US$ thousands) December 31, Available-for-sale securities Debt securities $ 4,744 Our Company’s marketable securities - noncurrent were invested in convertible preferred shares and were classified as available-for-sale securities. We had considered and determined whether our investments in preferred shares were in-substance common shares which should be accounted for under the equity method. Given that our convertible preferred shares had substantive redemption rights and thus did not meet the criteria of in-substance common shares, we had accounted for them as debt securities. As of December 31, 2014 and 2015, the balances of unrealized gains for marketable securities - noncurrent were $2.0 million and $0, respectively. During 2013, 2014 and 2015, realized gains (losses) from the disposal of marketable securities - non-current amounted to $985 thousand, ($171) thousand and $5.8 million, respectively. Gains (losses) on disposal were based on the security’s average cost.

ACCOUNTS RECEIVABLE - NET

ACCOUNTS RECEIVABLE - NET	12 Months Ended
	Dec. 31, 2015
ACCOUNTS RECEIVABLE - NET	NOTE 12. ACCOUNTS RECEIVABLE – NET Accounts receivable consist of the following: December 31 (in US$ thousands) 2014 2015 Accounts receivable $ 1,354 $ 1,275 Less: Allowance for doubtful accounts (56 ) (29 ) $ 1,298 $ 1,246 The following is a summary of the changes in our Company’s allowance for doubtful accounts during the years ended December 31, 2013, 2014 and 2015: (in US$ thousands) 2013 2014 2015 Balance at beginning of year $ 130 $ 55 $ 56 Additions: Provision for bad debt expense 37 37 3 Less: Write-offs (109 ) (33 ) (28 ) Translation adjustment (3 ) (3 ) (2 ) Balance at end of year $ 55 $ 56 $ 29

OTHER CURRENT ASSETS

OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2015
OTHER CURRENT ASSETS	NOTE 13. OTHER CURRENT ASSETS Other current assets consist of the following: December 31 (in US$ thousands) 2014 2015 Loans receivable - current 27 64 Less: Allowance for loans receivable - current (27 ) (28 ) Other 325 235 $ 325 $ 271 The following is a reconciliation of changes in our Company’s allowance for loans receivable - current during the years ended December 31, 2013, 2014 and 2015: (in US$ thousands) 2013 2014 2015 Balance at beginning of year $ 3,437 $ 3,394 $ 27 Less: Writes-offs — (3,359 ) — Less: Reversal for collection of bad debt (54 ) — 2 Translation adjustment 11 (8 ) (1 ) Balance at end of year $ 3,394 $ 27 $ 28

EQUITY INVESTMENTS

EQUITY INVESTMENTS	12 Months Ended
	Dec. 31, 2015
EQUITY INVESTMENTS	NOTE 15. EQUITY INVESTMENTS Equity investments consist of the following: December 31 (in US$ thousands) 2014 2015 Investments accounted for under the equity method $ 5,781 $ 4,524 Our Company’s investments accounted for under the equity method primarily consist of the following: (a) from July 2012 to May 2013, a 20 percent equity interest investment in Infocomm Asia Holdings Pte Ltd. (“IAHGames”), an online game operator, publisher and distributor in Southeast Asia (See Note 5 “Divestitures”, for additional information); (b) an 17.65 percent equity interest investment in East Gate Media Contents & Technology Fund (“East Gate”), a Korean Fund Limited Partnership that invests in online game businesses and films; and (c) a 22.86 percent equity interest investment in Double2 Network Technology Co., Ltd. (“Double2”), a Taiwanese company that mainly engaged in development of causal gaming software. In July 2012, we entered into agreements to sell a 60 percent ownership in IAHGames to IAHGames’ management and Management Capital International Limited (“MCIL”), a British Virgin Islands company owned by IAHGames’ management. As we only retained a 20 percent ownership in IAHGames, upon the closing of the agreements, we deconsolidated the results of IAHGames’ operations and began accounting for our remaining 20 percent interest under the equity method up to May 2013 when we sold the remaining interest in IAHGames to IAHGames’ management and MCIL. (See Note 5, “Divestitures” for additional information.) East Gate Our Company has an 17.65 percent interest in East Gate, a Korean fund partnership. We account for our investment in this limited partnership under the equity method accounting since we have the ability to exercise significant influence over partnership operating and financial policies based on the terms of the partnership agreement. East Gate is considered an investment company that primarily invests in: (1) Equity securities of small, medium-sized companies or venture companies, mainly Korean game companies, and (2) funding for specific projects, mainly Korean films, of an entrepreneur or venture company in return for the rights to a future revenue stream from the income generated by the entrepreneur or venture company from the film and related products. Summarized U.S. GAAP financial information of East Gate as of December 31, 2014 and 2015, and for the years ended December 31, 2013, 2014 and 2015 is presented below (in US$ thousands): 2014 2015 Investments and other related assets $ 25,567 $ 21,833 Other assets 4,365 3,212 Total assets $ 29,932 $ 25,045 Total liabilities $ 533 $ 478 Total net assets of the fund $ 29,399 $ 24,567 2013 2014 2015 Investment and related income $ 10,735 $ 8,351 $ 5,419 Impairment loss — (480 ) — Other costs and expenses (7,755 ) (10,642 ) (8,219 ) Net income (loss) $ 2,980 $ (2,771 ) $ (2,800 )

SHORT-TERM BORROWINGS

SHORT-TERM BORROWINGS	12 Months Ended
	Dec. 31, 2015
SHORT-TERM BORROWINGS	NOTE 16. SHORT-TERM BORROWINGS As of December 31, 2014 and 2015, short-term borrowings totaled $18.6 million and $6.1 million, respectively. These amounts were borrowed from certain financial institutions. The annual interest rates on these borrowings ranged from 1.35 percent to 1.95 percent for 2014 and from 1.81 percent to 1.90 percent for 2015. The maturity dates fell in January and July 2015 as of December 31, 2014, and fell in January, February and May 2016 as of December 31, 2015. As of December 31, 2014 and 2015, the weighted-average interest rate on total short-term borrowings was 1.72 percent and 1.89 percent, respectively. As of December 31, 2014 and 2015, the total amount of unused lines of credit available for borrowing under these agreements was approximately $1.1 million and $12.9 million, respectively. We pledged certain time deposits as collateral for borrowings from financial institutions. The pledged time deposits amounted to $7.5 million and $1 million as of December 31, 2014 and 2015, respectively, and are included in restricted cash in the consolidated balance sheets.

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2015
ACCRUED EXPENSES	NOTE 17. ACCRUED EXPENSES Accrued expenses consist of the following: December 31 (in US$ thousands) 2014 2015 Accrued outsourced development $ 838 $ 52 Accrued professional fees 603 865 Accrued royalties 308 313 Accrued advertising expenses 613 811 Accrued incentive to distributors 71 63 Accrued director compensation and liability insurance 155 238 Other 877 695 $ 3,465 $ 3,037

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	12 Months Ended
	Dec. 31, 2015
OTHER CURRENT LIABILITIES	NOTE 18. OTHER CURRENT LIABILITIES Other current liabilities consist of the following: December 31 (in US$ thousands) 2014 2015 Income taxes payable $ 1,542 $ 1,252 Other 176 271 $ 1,718 $ 1,523

PENSION BENEFITS

PENSION BENEFITS	12 Months Ended
	Dec. 31, 2015
PENSION BENEFITS	NOTE 19. PENSION BENEFITS Our Company and our subsidiaries have defined benefit and defined contribution pension plans that cover substantially all of our employees. Defined Benefit Pension Plan We have a defined benefit pension plan in accordance with the Labor Standards Law of the Republic of China (R.O.C.) for our employees located in Taiwan, covering substantially all full-time employees for services provided prior to July 1, 2005, and employees who have elected to remain in the defined benefit pension plan subsequent to the enactment of the Labor Pension Act on July 1, 2005. Under the defined benefit pension plan, employees are entitled to a lump sum retirement benefit upon retirement equivalent to the aggregate of 2 months’ pensionable salary for each of the first 15 years of service and 1 month’s pensionable salary for each year of service thereafter subject to a maximum of 45 months’ pensionable salary. The pensionable salary is the monthly average salary or wage of the final six months prior to approved retirement. We use a December 31 measurement date for our defined benefit pension plan. As of December 31, 2014 and 2015, the accumulated benefit obligation amounted to $196 thousand and $153 thousand, respectively, and the funded status of prepaid pension assets amounted to $45 thousand and $109 thousand, respectively. The fair value of plan assets amounted to $303 thousand and $310 thousand as of December 31, 2014 and 2015, respectively. The accumulated other comprehensive income amounted to $0 and $0 as of December 31, 2014 and 2015, respectively. The net periodic benefit cost (income) for 2013, 2014 and 2015 amounted to ($77) thousand, ($199) thousand and ($58) thousand, respectively. The following table sets forth the plan’s benefit obligations, fair value of plan assets, and funded status at December 31, 2014 and 2015: December 31 (in US$ thousands) 2014 2015 Benefit Obligation $ 258 $ 201 Fair value of plan assets 303 310 $ (45 ) $ (109 ) Amounts recognized in the balance sheet consist of: Noncurrent liabilities (assets) $ (45 ) $ (109 ) Accumulated other comprehensive income — — Net amount recognized $ (45 ) $ (109 ) Amounts recognized in accumulated comprehensive income consist of: Unrecognized net gain $ — $ — For the years ended December 31, 2014 and 2015, the net period pension cost consisted of the following: December 31 (in US$ thousands) 2014 2015 Service cost $ 15 $ — Interest cost 9 5 Expected return on plan assets (6 ) (6 ) Amortization of prior service cost — — Amortization of net loss — — Curtailment gain (217 ) (57 ) $ (199 ) $ (58 ) Weighted average assumptions used to determine benefit obligations for 2014 and 2015 were as follows: December 31 2014 2015 Discount rate 2.00 % 1.875 % Rate of compensation increase 1.50 % 1.50 % Weighted average assumptions used to determine net periodic benefit cost for end of fiscal year were as follows: 2014 2015 Discount rate 2.00 % 2.00 % Rate of return on plan assets 2.00 % 2.00 % Rate of compensation increase 1.50 % 1.50 % Management determines the discount rate and rate of return on plan assets based on the yields of twenty year ROC central government bonds which is in line with the respective employees remaining service period and the historical rate of return on the above mentioned Fund mandated by the ROC Labor Standard Law. We have contributed an amount equal to 2 percent of the salaries and wages paid to all qualified employees located in Taiwan to a pension fund (the “Fund”). The Fund is administered by a pension fund monitoring committee (the “Committee”) and deposited in the Committee’s name in the Bank of Taiwan. Our Company makes pension payments from our account in the Fund unless the Fund is insufficient, in which case we make payments from internal funds as payments become due. We seek to maintain a normal, highly liquid working capital balance to ensure payments are made timely. We expect to make a contribution of $7 thousand to the Fund in 2016. We expect to make benefit payments of $1 thousand from 2016 to 2020 and $1 thousand from 2021 to 2025. Defined Contribution Pension Plans We have provided defined contribution plans for employees located in Taiwan and Hong Kong. Contributions to the plans are expensed as incurred. Taiwan Pursuant to the new “Labor Pension Act” enacted on July 1, 2005, our Company has a defined contribution pension plan for our employees located in Taiwan. For eligible employees who elect to participate in the defined contribution pension plan, we contribute no less than 6 percent of an employee’s monthly salary and wage and up to the maximum amount of NT$9 thousand (approximately $274), to each of the eligible employees’ individual pension accounts at the Bureau of Labor Insurance each month. Pension payments to employees are made either by monthly installments or in a lump sum from the accumulated contributions and earnings in employees’ individual accounts. Hong Kong According to the relevant Hong Kong regulations, we provide a contribution plan for the eligible employees in Hong Kong. We must contribute at least 5 percent of the employees’ total salaries. For this purpose, the monthly relevant contribution to their individual contribution accounts is subject to a cap of HK$1.5 thousand (approximately $194). After the termination of employment, the benefits still belong to the employees in any circumstances. The total amount of defined contribution pension expenses pursuant to our defined contribution plans for the years ended December 31, 2013, 2014, and 2015 were $357 thousand, $364 thousand, and $318 thousand, respectively.

OTHER LIABILITIES - OTHER

OTHER LIABILITIES - OTHER	12 Months Ended
	Dec. 31, 2015
OTHER LIABILITIES - OTHER	NOTE 20. OTHER LIABILITIES - OTHER Other liabilities consist of the following: December 31 (in US$ thousands) 2014 2015 Deferred tax liabilities (Note 24) $ 1,928 $ 1,712 Other 10 10 $ 1,938 $ 1,722

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2015
EQUITY	NOTE 21. EQUITY In accordance with Singapore law, the holders of ordinary shares that do not have par value, are entitled to receive dividends as declared from time to time and are entitled to one vote per share at the general meeting of our company. All shares rank equally with regard to our company’s residual assets. In addition, we are not required to have a number of authorized common shares to be issued. A 1-for-5 reverse stock split was approved by our shareholders at a special shareholders meeting held on December 16, 2015. The reverse stock split was effective as of December 16, 2015, which resulted in our common stock trading on a split-adjusted basis at market open on December 16, 2015. Upon completion of the reverse stock split, every five shares of common stock owned by a shareholder were combined into one share of common stock, with a proportionate adjustment made to the per-share value of common stock. In accordance with R.O.C. law, an appropriation for legal reserve amounting to 10 percent of a company’s net profit is required until the reserve equals the aggregate par value of such Taiwan company’s issued capital stock. As of December 31, 2014 and 2015, the legal reserves of Hoshin GigaMedia Center Inc. (“Hoshin GigaMedia”) were $3.0 million for each period. The reserve can only be used to offset a deficit or be distributed as a stock dividend of up to 50 percent of the reserve balance when the reserve balance has reached 50 percent of the aggregate paid-in capital of Hoshin GigaMedia.

COMPREHENSIVE INCOME

COMPREHENSIVE INCOME	12 Months Ended
	Dec. 31, 2015
COMPREHENSIVE INCOME	NOTE 22. COMPREHENSIVE INCOME The accumulated balances for each classification of other comprehensive income are as follows: (in US$ thousands) Foreign Unrealized Pension and Accumulated Balance at January 1, 2013 $ (22,770 ) $ 14,406 $ (15 ) $ (8,379 ) Net current period change (801 ) 6,437 15 5,651 Reclassification adjustments for gains reclassified into income 864 (1,739 ) — (875 ) Balance at December 31, 2013 (22,707 ) 19,104 — (3,603 ) Net current period change (176 ) 906 — 730 Reclassification adjustments for gains reclassified into income 7 (8,621 ) — (8,614 ) Balance at December 31, 2014 (22,876 ) 11,389 — (11,487 ) Net current period change (118 ) 8,553 — 8,435 Reclassification adjustments for gains reclassified into income 656 (19,939 ) — (19,283 ) Balance at December 31, 2015 $ (22,338 ) $ 3 $ — $ (22,335 ) There were no significant tax effects allocated to each component of other comprehensive income for the years ended December 31, 2013, 2014 and 2015.

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2015
SHARE-BASED COMPENSATION	NOTE 23. SHARE-BASED COMPENSATION The following table summarizes the total stock-based compensation expense recognized in our consolidated statements of operations: (in US$ thousands) 2013 2014 2015 Cost of online game and service revenues $ — $ — $ — Product development & engineering expenses — — — Selling and marketing expenses — — — General and administrative expenses 219 21 65 Total stock-based compensation expense reported in continuing operations $ 219 $ 21 $ 65 Total stock-based compensation expense reported in discontinued operations, net of tax $ — $ — $ — There were no significant capitalized stock-based compensation costs at December 31, 2014 and 2015. There was no recognized stock-based compensation tax benefit for the years ended December 31, 2014 and 2015, as our Company recognized a full valuation allowance on net deferred tax assets as of December 31, 2014 and 2015. (a) Overview of Stock-Based Compensation Plans 2002 Employee Share Option Plan At the June 2002 annual general meeting of shareholders, the shareholders of our Company approved the GigaMedia Limited 2002 Employee Share Option Plan (the “2002 Plan”) under which up to three million common shares of our Company have been reserved for issuance. All employees, officers, directors, supervisors, advisors, and consultants of our Company are eligible to participate in the 2002 Plan. The 2002 Plan is administered by a committee designated by the board of directors. The committee as plan administrator has complete discretion to determine the exercise price for the option grants, the eligible individuals who are to receive option grants, the time or times when options grants are to be made, the number of shares subject to grant and the vesting schedule. The maximum contractual term for the options under the 2002 Plan is 10 years. This plan and all the grants have expired by the end of 2014. 2004 Employee Share Option Plan At the June 2004 annual general meeting of shareholders, the shareholders of our Company approved the GigaMedia Limited 2004 Employee Share Option Plan (the “2004 Plan”) under which up to 1.4 million common shares of our Company have been reserved for issuance. All employees, officers, directors, supervisors, advisors, and consultants of our Company are eligible to participate in the 2004 Plan. The 2004 Plan is administered by a committee designated by the board of directors. The committee as plan administrator has complete discretion to determine the exercise price for the option grants, the eligible individuals who are to receive option grants, the time or times when options grants are to be made, the number of shares subject to grant and the vesting schedule. The maximum contractual term for the options under the 2004 Plan is 10 years. 2006 Equity Incentive Plan At the June 2006 annual general meeting of shareholders, the shareholders of our Company approved the GigaMedia Limited 2006 Equity Incentive Plan (the “2006 Plan”) under which up to 200 thousand common shares of our Company have been reserved for issuance. The 2006 Plan is administered by a committee designated by the board of directors. The committee as plan administrator has complete discretion to determine the grant of awards under the 2006 Plan. The maximum contractual term for the options under the 2006 Plan is 10 years. 2007 Equity Incentive Plan At the June 2007 annual general meeting of shareholders, the shareholders of our Company approved the GigaMedia Limited 2007 Equity Incentive Plan (the “2007 Plan”) under which up to 400 thousand common shares of our Company have been reserved for issuance. The 2007 Plan is administered by a committee designated by the board of directors. The committee as plan administrator has complete discretion to determine the grant of awards under the 2007 Plan. The maximum contractual term for the options under the 2007 Plan is 10 years. 2008 Equity Incentive Plan At the June 2008 annual general meeting of shareholders, the shareholders of our Company approved the GigaMedia Limited 2008 Equity Incentive Plan (the “2008 Plan”) under which up to 200 thousand common shares of our Company have been reserved for issuance. The 2008 Plan is administered by a committee designated by the board of directors. The committee as plan administrator has complete discretion to determine the grant of awards under the 2008 Plan. The maximum contractual term for the options under the 2008 Plan is 10 years. 2008 Employee Share Purchase Plan At the June 2008 annual general meeting of shareholders, the shareholders of our Company approved the GigaMedia Limited 2008 Employee Share Purchase Plan (the “2008 ESPP”) under which up to 40 thousand common shares of our Company were reserved for issuance. Any person who is regularly employed by our Company or our designated subsidiaries shall be eligible to participate in the 2008 ESPP. Pursuant to the 2008 ESPP, our Company would offer the shares to qualified employees on favorable terms. Employees are also subject to certain restrictions on the amount that may be invested to purchase the shares and to other terms and conditions of the 2008 ESPP. The 2008 ESPP is administered by a committee designated by the board of directors. As of December 31, 2015, no shares have been subscribed by qualified employees under the 2008 ESPP. 2009 Equity Incentive Plan At the June 2009 annual general meeting of shareholders, the shareholders of our Company approved the GigaMedia Limited 2009 Equity Incentive Plan (the “2009 Plan”) under which up to 300 thousand common shares of our Company have been reserved for issuance. The 2009 Plan is administered by a committee designated by the board of directors. The committee as plan administrator has complete discretion to determine the grant of awards under the 2009 Plan. The maximum contractual term for the options under the 2009 Plan is 10 years. 2009 Employee Share Purchase Plan At the June 2009 annual general meeting of shareholders, the shareholders of our Company approved the GigaMedia Limited 2009 Employee Share Purchase Plan (the “2009 ESPP”) under which up to 40 thousand common shares of our Company have been reserved for issuance. To be eligible, employees must be regularly employed by us or our designated subsidiaries. Employees are also subject to certain restrictions on the amount that may be invested to purchase the shares and to other terms and conditions of the 2009 ESPP. The 2009 ESPP is administered by a committee designated by the board of directors. As of December 31, 2015, no shares have been issued to employees under the 2009 ESPP. 2010 Equity Incentive Plan At the June 2010 annual general meeting of shareholders, the shareholders of our Company approved the GigaMedia Limited 2010 Equity Incentive Plan (the “2010 Plan”) under which up to 200 thousand common shares of our Company have been reserved for issuance. The 2010 Plan is administered by a committee designated by the board of directors. The committee as plan administrator has complete discretion to determine the grant of awards under the 2010 Plan. The maximum contractual term for the options under the 2010 Plan is 10 years. 2010 Employee Share Purchase Plan At the June 2010 annual general meeting of shareholders, the shareholders of our Company approved the GigaMedia Limited 2010 Employee Share Purchase Plan (the “2010 ESPP”) under which up to 40 thousand common shares of our Company have been reserved for issuance. To be eligible, employees must be regularly employed by us or our designated subsidiaries. Employees are also subject to certain restrictions on the amount that may be invested to purchase the shares and to other terms and conditions of the 2010 ESPP. The 2010 ESPP is administered by a committee designated by the board of directors. As of December 31, 2015, no shares have been issued to employees under the 2010 ESPP. Summarized below are the general terms of our stock-based compensation plans, for which awards have been granted as of December 31, 2015. Stock-Based compensation plan Granted awards Vesting schedule Options’ exercise RSUs’ grant date 2002 plan 600,000 immediately upon granting (expired) — 2004 plan 1,575,037 (1) immediately upon granting to four years $7.15~$12.35 — 2006 Plan 256,716 (2) immediately upon granting to four years $3.85~$83 $14.55~$80.05 2007 Plan 671,057 (3) immediately upon granting to four years $4.9885~$90.85 $12.35~$76.75 2008 Plan 200,000 immediately upon granting to six years $12.35~$21.2 — 2009 Plan 500,000 (4) immediately upon granting to four years $4.775~$12.35 — 2010 Plan 440,000 (5) three years $4.0505~$5.7 — (1) The granted awards, net of forfeited or canceled shares, were within reserved shares of 1,400 thousand common shares. (2) The granted awards, net of forfeited or canceled shares, were within reserved shares of 200 thousand common shares. (3) The granted awards, net of forfeited or canceled shares, were within reserved shares of 400 thousand common shares. (4) The granted awards, net of forfeited or canceled shares, were within reserved shares of 300 thousand common shares. (5) The granted awards, net of forfeited or canceled shares, were within reserved shares of 200 thousand common shares. Options and Restricted Stock Units (“RSUs”) generally vest over the schedule described above. Certain RSUs provide for accelerated vesting if there is a change in control. All options and RSUs are expected to be settled by issuing new shares. (b) Options In 2013, 2014 and 2015, approximately 1 thousand, 907 thousand and 0 options were exercised, and cash received from the exercise of stock options was approximately $2 thousand, $3.6 million and $0, respectively, which resulted in no significant tax benefit realized on a consolidated basis. Our Company uses the Black-Scholes option-pricing model to estimate the fair value of stock options granted to employees on the grant date. The following table summarizes the assumptions used in the model for options granted during 2014 and 2015: 2014 2015 Option term (years) 5.9 5.75 Volatility 58.75%~59.27% 49.239% Weighted-average volatility 59% 49% Risk-free interest rate 1.968%~2.065% 1.506% Dividend yield 0% 0% Weighted-average fair value of option granted $3.41 $1.80 Option term. The expected term of the options granted represents the period of time that they are expected to be outstanding. Our Company estimates the expected term of options granted based on historical experience with grants and option exercises. Expected volatility rate. An analysis of historical volatility was used to develop the estimate of expected volatility. Risk-free interest rate. The risk-free interest rate is based on yields of U.S. Treasury bonds for the expected term of the options. Expected dividend yield. The dividend yield is based on our Company’s current dividend yield. Option transactions during the last three years are summarized as follows: 2013 2014 2015 Weighted No. of Weighted No. of Weighted No. of Weighted- Aggregate Balance at January 31 $ 9.85 1,841 $ 9.75 1,844 $ 20.30 626 Options granted 5.45 124 6.15 66 3.85 12 Options exercised 3.95 (1 ) 3.95 (907 ) — — Options Forfeited / canceled / expired 6.40 (120 ) 5.65 (377 ) 5.31 (21 ) Balance at December 31 $ 9.75 1,844 $ 20.30 626 $ 20.51 617 $ 4.18 — Exercisable at December 31 $ 10.80 1,514 $ 23.35 519 $ 21.28 586 $ 3.95 — Vested and expected to vest at December 31 $ 9.75 1,844 $ 20.30 626 $ 20.51 617 $ 4.18 — The aggregate intrinsic value in the table above represents the total pre-tax intrinsic value (the difference between GigaMedia’s closing stock price on the last trading day of 2015 and the fair value of the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had they exercised their options on December 31, 2015. This amount changes based on the fair market value of GigaMedia’s stock. The total intrinsic value of options exercised for the years ended December 31, 2013, 2014, and 2015 were $1 thousand, $1,855 thousand, and $0, respectively. As of December 31, 2015, there was approximately $18 thousand of unrecognized compensation cost related to nonvested options. That cost is expected to be recognized over a period of 0.75 years. The following table sets forth information about stock options outstanding at December 31, 2015: Options outstanding Option currently exercisable Exercise price No. of Shares Weighted average remaining contractual life Exercise price No. of Shares Under $5 116 7.12 years Under $5 104 $5~$50 378 4.11 years $5~$50 359 $50~$100 123 1.65 years $50~$100 123 617 586 (c) RSUs The fair value of RSUs is determined and fixed on the grant date based on our stock price. No RSUs were granted during the years ended December 31, 2013, 2014 and 2015. As of December 31 2014 and 2015, there was no unrecognized compensation cost related to nonvested RSUs. Our Company received no cash from employees as a result of employee stock award vesting and the forfeiture of RSUs during 2013, 2014 and 2015.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
INCOME TAXES	NOTE 24. INCOME TAXES Income (loss) from continuing operations before income taxes by geographic location is as follows: (in US$ thousands ) 2013 2014 2015 Taiwan operations $ (33,077 ) $ (13,158 ) $ (13,177 ) Non-Taiwan operations (1,605 ) 8,095 10,475 $ (34,682 ) $ (5,063 ) $ (2,702 ) The components of income tax expense (benefit) from continuing operations by taxing jurisdiction are as follows: ( in US$ thousands ) 2013 2014 2015 Taiwan: Current $ (131 ) $ (74 ) $ (198 ) Deferred 379 — — $ 248 $ (74 ) $ (198 ) Non-Taiwan: Current $ (187 ) $ 1 $ — Deferred — — (216 ) $ (187 ) $ 1 $ (216 ) Total current income tax benefit $ (318 ) $ (73 ) $ (198 ) Total deferred income tax expense (benefit) $ 379 $ — $ (216 ) Total income tax expense (benefit) $ 61 $ (73 ) $ (414 ) Our ultimate parent company is based in Singapore. A reconciliation of our effective tax rate related to continuing operations to the statutory tax rate in Taiwan, where our major operations are based, is as follows: 2013 2014 2015 Taiwan statutory rate, including taxes on income and retained earnings 23.85 % 23.85 % 23.85 % Foreign tax differential (3.71 %) 42.23 % 183.28 % Tax-exempt income in foreign jurisdictions 3.12 % 0.00 % 2.71 % Non-deductible items - impairment charges on goodwill (11.73 %) 0.00 % 0.00 % Non-deductible items - bad debts 0.00 % (5.16 %) (57.91 %) Other non-deductible expenses 0.00 % 0.00 % (17.47 %) Changes in unrecognized tax benefits (4.12 %) (3.15 %) 6.84 % Adjustment for prior year payable 0.54 % 1.81 % 0.00 % Change in valuation allowance (8.83 %) (52.97 %) (130.14 %) Other 0.70 % (5.16 %) 4.17 % Effective rate (0.18 %) 1.45 % 15.33 % The expense (benefit) for income taxes attributable to discontinued operations was $0 for each of the years ended December 31, 2013, 2014 and 2015, respectively. Significant components of our deferred tax assets consist of the following: (in US$ thousands) December 31 2014 2015 Net operating loss carryforwards $ 5,895 $ 8,475 Prepaid licensing and royalty fees 369 1,035 Investments — 814 Intangible assets and goodwill 509 282 Share-based compensation 242 271 Property, plant and equipment 6 91 Other 126 57 7,147 11,025 Less: valuation allowance (7,147 ) (11,025 ) Deferred tax assets - net $ — $ — As of December 31, 2014, $0 of the net deferred tax assets were reported as current and included in other current assets on the balance sheet. Significant components of our deferred tax liabilities consist of the following: (in US$ thousands) December 31 2014 2015 Investment in affiliated companies, principally due to undistributed income $ 1,928 $ 1,712 As of December 31, 2014, $1.9 million of deferred tax liabilities were reported as non-current deferred tax liabilities and included in other liabilities. Our Company applied the amendments in the ASU No. 2015-17 prospectively, effective January 1, 2015, and classified all deferred tax assets and liabilities as noncurrent accordingly. Prior periods were not retrospectively adjusted. A reconciliation of the beginning and ending amounts of our valuation allowance on deferred tax assets for the years ended December 31, 2013, 2014 and 2015 are as follows: (in US$ thousands) 2013 2014 2015 Balance at beginning of year $ 18,333 $ 4,754 $ 7,147 Subsequent utilization of valuation allowance (7 ) — — Additions to valuation allowance 3,063 2,682 4,185 Divestitures (16,616 ) — — Exchange differences (19 ) (289 ) (307 ) Balance at end of year $ 4,754 $ 7,147 $ 11,025 Under ROC Income Tax Acts, the tax loss carryforward in the preceding ten years would be deducted from income tax for Taiwan operations. The Statutory losses would be deducted from undistributed earnings tax and were not subject to expiration from Taiwan operations. As of December 31, 2015, we had net operating loss carryforwards available to offset future income, shown below by major jurisdictions: Jurisdiction Amount Expiring year Hong Kong 12,092 indefinite Taiwan 27,167 2020~2025 39,259 Unrecognized Tax Benefits A reconciliation of the beginning and ending amount of unrecognized tax benefits (excluding the effects of accrued interest) for the years 2013, 2014 and 2015 are as follows: (in US$ thousands) 2013 2014 2015 Balance at beginning of year $ 4,202 $ 8,798 $ 8,287 Current year increase (decrease) 4,173 — — Increase (decrease) related to prior year tax positions 375 — (185 ) Settlement — — (6,830 ) Exchange differences 48 (511 ) (69 ) Balance at end of year $ 8,798 $ 8,287 $ 1,203 As of December 31, 2013, 2014 and 2015, there were $8.8 million, $8.3 million and $1.2 million of unrecognized tax benefits that if recognized would affect the effective tax rate. As of December 31, 2013, 2014 and 2015, $6.7 million, $6.4 million and $0 million of the total unrecognized tax benefit were presented as a reduction of a deferred tax asset that, if recognized, would be offset by a valuation allowance. There were no interest and penalties related to income tax liabilities recognized for the years ended December 31, 2013, 2014 and 2015. Our major tax paying components are all located in Taiwan. As of December 31, 2015, the income tax filings in Taiwan have been examined for the years through 2013, but we have filed appeals for the 2009, 2011, 2012 and 2013 tax filings. In 2013, 2014 and 2015, our unrecognized tax benefits were related to amortization of goodwill and intangible assets resulting from the acquisition of FunTown in 2006. The income tax authority has made decisions on the amortization for our tax filings through 2013. We have filed appeals against the unfavorable parts of the decision regarding these amortization adjustments, pending further response from the tax authority. The amount of unrecognized tax benefits may increase or decrease in the future for various reasons such as current year tax positions, expiration of statutes of limitations, litigation, legislative activity, or other changes in facts regarding realizability. Taiwanese entities are customarily examined by the tax authorities and it is reasonably possible that a future examination may result in positive or negative adjustment to our unrecognized tax benefit within the next 12 months.

RELATED-PARTY TRANSACTIONS

RELATED-PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
RELATED-PARTY TRANSACTIONS	NOTE 25. RELATED-PARTY TRANSACTIONS During 2014 and 2015, we have outsourced certain development of software to Double2 Network Technology Co., Ltd., an equity-method investee. The operating costs amounted to $113 thousand and $108 thousand for the years ended December 31, 2014 and 2015, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
COMMITMENTS AND CONTINGENCIES	NOTE 26. COMMITMENTS AND CONTINGENCIES Commitments (a) Operating Leases We rent certain properties which are used as office premises under lease agreements that expire at various dates through 2017. The following table sets forth our future aggregate minimum lease payments required under these operating leases, as of December 31, 2015: (in US$ thousands) Amount 2016 302 2017 53 $ 355 Rental expense for operating leases amounted to $1.0 million, $1.0 million and $909 thousand for the years ended December 31, 2013, 2014 and 2015, respectively. (b) License Agreements We have contractual obligations under various license agreements to pay the licensors license fees and minimum guarantees against future royalties. The following table summarizes the committed license fees and minimum guarantees against future royalties set forth in our significant license agreements as of December 31, 2015. (in US$ thousands) License fees Minimum Total Minimum required payments: In 2016 $ — $ 1,500 $ 1,500 After 2016 5,000 — 5,000 $ 5,000 $ 1,500 $ 6,500 The initial minimum guarantees against future royalties and license fees are not required to be paid until the licensed games are commercially released or until certain milestones are achieved, as stipulated in the individual license agreements. The remaining minimum guarantees are generally required to be paid within three years subsequent to the commercial release dates of the licensed games. Contingencies We are subject to legal proceedings and claims that arise in the normal course of business. Currently there are no outstanding claims or litigations against us.

SEGMENT, PRODUCT, GEOGRAPHIC AN

SEGMENT, PRODUCT, GEOGRAPHIC AND OTHER INFORMATION	12 Months Ended
	Dec. 31, 2015
SEGMENT, PRODUCT, GEOGRAPHIC AND OTHER INFORMATION	NOTE 27 . SEGMENT, PRODUCT, GEOGRAPHIC AND OTHER INFORMATION We currently have two operating segments: an Asian online game and service business segment, and a cloud service business segment. The Asian online game and service business segment mainly derives its revenues from recognizing the usage of game playing time or in-game items by the end-users. The cloud service business segment mainly derives its revenues from providing cloud products and services to medium-to-larger enterprises as well as public sectors. Financial information for each operating segment was as follows for the years ended December 31, 2013, 2014, and 2015: (in US$ thousands) Asian online Cloud Total 2013: Net revenue from external customers $ 14,106 $ 926 $ 15,032 Loss from operations $ (33,677 ) $ (1,218 ) $ (34,895 ) Share-based compensation $ (225 ) $ 69 $ (156 ) Impairment loss on intangible assets $ 13,251 $ — $ 13,251 Impairment loss on prepaid licensing and royalty fees $ 2,752 $ — $ 2,752 Impairment loss on goodwill $ 17,054 $ — $ 17,054 Interest income $ 9 $ — $ 9 Interest expense $ 8 $ — $ 8 Gain on sales of marketable securities $ 1,739 $ — $ 1,739 Foreign exchange gain $ 236 $ — $ 236 Gain on equity method investments - net $ 526 $ — $ 526 Depreciation $ 336 $ 8 $ 344 Amortization, including intangible assets $ 1,862 $ 42 $ 1,904 Income tax expense $ 150 $ 78 $ 228 (in US$ thousands) Asian online Cloud Total 2014: Net revenue from external customers $ 8,199 $ 1,580 $ 9,779 Loss from operations $ (8,639 ) $ (1,510 ) $ (10,149 ) Share-based compensation $ 93 $ 7 $ 100 Impairment loss on property, plant and equipment $ — $ 28 $ 28 Impairment loss on intangible assets $ — $ 115 $ 115 Impairment loss on prepaid licensing and royalty fees $ 1,259 $ — $ 1,259 Interest income $ 31 $ — $ 31 Interest expense $ 243 $ — $ 243 Gain on sales of marketable securities - net $ 8,792 $ — $ 8,792 Foreign exchange gain (loss) $ (306 ) $ — $ (306 ) Gain (loss) on equity method investments - net $ (531 ) $ — $ (531 ) Depreciation $ 239 $ 28 $ 267 Amortization, including intangible assets $ 1,124 $ 71 $ 1,195 Income tax expense (benefits) $ (92 ) $ — $ (92 ) (in US$ thousands) Asian online Cloud Total 2015: Net revenue from external customers $ 8,545 $ 1,706 $ 10,251 Loss from operations $ (12,735 ) $ (1,240 ) $ (13,975 ) Share-based compensation $ 6 $ (23 ) $ (17 ) Impairment loss on property, plant and equipment $ — $ 60 $ 60 Impairment loss on intangible assets $ — $ 5 $ 5 Impairment loss on prepaid licensing and royalty fees $ 4,187 $ — $ 4,187 Interest income $ 12 $ — $ 12 Interest expense $ 128 $ 1 $ 129 Gain on sales of marketable securities - net $ 19,939 $ — $ 19,939 Foreign exchange gain (loss) $ (145 ) $ — $ (145 ) Gain (loss) on equity method investments - net $ (600 ) $ — $ (600 ) Impairment loss on marketable securities and investments $ 1,290 $ — $ 1,290 Depreciation $ 233 $ 40 $ 273 Amortization, including intangible assets $ 212 $ 32 $ 244 Income tax expense (benefits) $ (14 ) $ — $ (14 ) The reconciliations of segment information to GigaMedia’s consolidated totals are as follows: (in US$ thousands) 2013 2014 2015 Loss from operations: Total segments $ (34,895 ) $ (10,149 ) $ (13,975 ) Adjustment* (3,592 ) (3,324 ) (6,020 ) Total GigaMedia consolidated $ (38,487 ) $ (13,473 ) $ (19,995 ) Share-based compensation Total segments $ (156 ) $ 100 $ (17 ) Adjustment* 375 (79 ) 82 Total GigaMedia consolidated $ 219 $ 21 $ 65 Impairment loss on property, plant and equipment: Total segments $ — $ 28 $ 60 Adjustment* — — — Total GigaMedia consolidated $ — $ 28 $ 60 Impairment loss on intangible assets: Total segments $ 13,251 $ 115 $ 5 Adjustment* — — — Total GigaMedia consolidated $ 13,251 $ 115 $ 5 Impairment loss on prepaid licensing and royalty fees: Total segments $ 2,752 $ 1,259 $ 4,187 Adjustment* — — — Total GigaMedia consolidated $ 2,752 $ 1,259 $ 4,187 Interest income: Total segments $ 9 $ 31 $ 12 Adjustment* 229 651 321 Total GigaMedia consolidated $ 238 $ 682 $ 333 Interest expense: Total segments $ 8 $ 243 $ 129 Adjustment* 41 — 53 Total GigaMedia consolidated $ 49 $ 243 $ 182 Gain (loss) on sales of marketable securities - net: Total segments $ 1,739 $ 8,792 $ 19,939 Adjustments* — (171 ) — Total GigaMedia consolidated $ 1,739 $ 8,621 $ 19,939 Foreign exchange gain (loss): Total segments $ 236 $ (306 ) $ (145 ) Adjustments* (191 ) (250 ) (252 ) Total GigaMedia consolidated $ 45 $ (556 ) $ (397 ) (in US$ thousands) 2013 2014 2015 Gain (loss) on equity method investments - net: Total segments $ 526 $ (531 ) $ (600 ) Adjustment* — — — Total GigaMedia consolidated $ 526 $ (531 ) $ (600 ) Impairment loss on marketable securities and investments: Total segments $ — $ — $ 1,290 Adjustment* — — — Total GigaMedia consolidated $ — $ — $ 1,290 Depreciation: Total segments $ 344 $ 267 $ 273 Adjustments* 64 39 21 Total GigaMedia consolidated $ 408 $ 306 $ 294 Amortization: Total segments $ 1,904 $ 1,195 $ 244 Adjustments* 3 16 1 Total GigaMedia consolidated $ 1,907 $ 1,211 $ 245 Income tax expense (benefit): Total segments $ 228 $ (92 ) $ (14 ) Adjustments* (167 ) 19 (400 ) Total GigaMedia consolidated $ 61 $ (73 ) $ (414 ) * Adjustment items include corporate and certain back-office costs and expenses not attributable to any specific segment. As of December 31, 2013, 2014 and 2015, the compensation related was approximately $2.1 million, $1.7 million and $1.3 million, respectively; professional fees was approximately $125 thousand, $174 thousand and $587 thousand, respectively. The termination charge of proposed acquisition of $2.0 million in 2015 is also included in the adjustments. Major Product Lines Revenues from the Company’s major product lines are summarized as follow: (in US$ thousands) 2013 2014 2015 MahJong and casino casual games $ 7,065 $ 4,301 $ 3,113 PC massively multiplayer online games 6,968 1,908 1,670 Mobile role playing games — 1,914 2,807 Other games and game related revenues 73 76 955 Cloud computing services 926 1,580 1,706 $ 15,032 $ 9,779 $ 10,251 Major Customers No single customer represented 10 percent or more of GigaMedia’s consolidated total net revenues in any period presented. Geographic Information Revenues by geographic area are attributed by country of the server location. Revenue from by geographic region is as follows: (in US$ thousands) Geographic region / country 2013 2014 2015 Taiwan $ 11,793 $ 7,413 $ 6,889 Hong Kong 3,239 2,366 3,362 $ 15,032 $ 9,779 $ 10,251 Net tangible long-lived assets by geographic region are as follows: (in US$ thousands) December 31, Geographic region / country 2013 2014 2015 Taiwan $ 1,657 $ 1,641 $ 1,320 Hong Kong 20 22 71 $ 1,677 $ 1,663 $ 1,391

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
SUBSEQUENT EVENTS	NOTE 28. SUBSEQUENT EVENTS Divestiture of PerfectPairs In January 2016, we disposed of PerfectPairs Gaming Co., Ltd. (“PerfectPairs”), a Taiwan-based subsidiary of our Asian online game and service business operations, by selling 100% of PerfectPairs shares to two Taiwanese individuals unrelated to our Group for total cash considerations approximating $746 thousand. Upon the disposal, we deconsolidated PerfectPairs and recognized a disposal gain of approximately $797 thousand in 2016. Disposal of Owned Office Premises In January 2016, we entered into disposal agreements to sell certain office premises which were not used for our principal business to several counterparties unrelated to our Group, for total cash considerations approximating $1.8 million. The closing of the disposals occurred in March 2016. Upon the closing, we recognized disposal gains of approximately $673 thousand.

Principal Activities, Basis o35

Principal Activities, Basis of Presentation, and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Foreign Currency Translation and Transactions	Foreign Currency Translation and Transactions Assets and liabilities denominated in non-U.S. dollars are translated to U.S. dollars at year-end exchange rates. Income and expense items are translated at average rates of exchange prevailing during the year. Cumulative translation adjustments resulting from this process are charged or credited to other comprehensive income. Gains and losses on foreign currency transactions are included in other income and expenses.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management bases its estimates on historical experience and also on assumptions that it believes are reasonable. Management assesses these estimates on a regular basis; however, actual results could differ from those estimates. Significant items subject to such estimates and assumptions include but not limit to the useful lives of property, plant and equipment; allowances for doubtful accounts; the valuation of deferred tax assets, long-lived assets, inventory, investments and share-based
Revenue Recognition	Revenue Recognition General Revenues are recognized when persuasive evidence of an arrangement exists, delivery occurs and the customer takes ownership and assumes risks or services are rendered, the sales price is fixed or determinable and collectability is reasonably assured. Sales taxes assessed by governmental authorities on our revenue transactions are presented on a net basis and therefore are excluded from revenues in our consolidated financial statements. Multiple-Element Arrangements Our Company enters into multiple-element revenue arrangements, which may include any combination of services, software, and/or products. To the extent that a deliverable in a multiple-element arrangement is subject to specific accounting guidance, whether and/or how to separate multiple deliverable arrangements into separate units of accounting (separability) and how to allocate the arrangement consideration among those separate units of accounting (allocation) for that deliverable is accounted for in accordance with such specific guidance. In addition to the aforementioned general policies, the following are the specific revenue recognition policies for each major category of revenue. Asian Online Game and Service Revenues Online game revenues are earned through the sale of online game points, prepaid cards, game packs, through the sublicensing of certain games to distributors and through licensing fee revenues. Virtual online game points are sold to distributors or end-users who can make the payments through credit cards, Internet ATMs or telecommunication service operators. Physical prepaid cards and game packs are sold through distributors and convenience stores. Proceeds from sales of physical cards and game packs, net of sales discounts, and online game points are deferred when received and revenue is recognized upon the actual usage of the playing time or in-game virtual items by the end-users; over the estimated useful life of virtual items; or when the sold game points expire and can no longer be used to access the online games or products in accordance with our published game points expiration policy. Sublicensing revenues from the distributors are recognized based on end-users’ activation to the game system and when the performance obligations have been completed. Licensing fee revenues are recognized when the delivery of licensed products has occurred and the fee is fixed or determinable. Sales of virtual online game points and licensing fee revenues are reported on a gross basis. In the sales of virtual online game points and game licenses, we act as principal and we have latitude in establishing price. Fixed percentage fees retained by service providers for payment processing related to our online game services are recognized as cost of online game revenues. We report sublicensing revenues on a net basis. In the sublicense agreements, we act as agent and the distributors are responsible for the operating and the marketing. Online game and service revenues also include revenues derived from online advertising arrangements, sponsorship arrangements, or a combination of both. These service arrangements allow advertisers to place advertisements on particular areas of our Company’s websites and online game platforms over a stated period of time. Service revenues from online advertising arrangements are recognized ratably over the period of the contract when the collectability is reasonably assured. Cloud Product and Service Revenues Cloud service revenues are related to cloud computing services provided by our Company. Revenues are recorded net of discounts. Cloud service revenues are recognized upon acceptance for project services provided, or for the period of time for which we provide services to the customer. Customers of subscriptions have a choice of paying either monthly or in advance for a certain period of time, for which they receive corresponding discounts. Our Company records any such advanced payment receipts as other current liabilities and amortizes such revenues over the subscription period. Revenues from the sales of equipment and other related products are recognized upon acceptance.
Deferred Revenues	Deferred Revenues Deferred revenues consist mainly of the prepaid income related to our Asian online game and service business. Deferred revenue represents proceeds received relating to the sale of game points and in-game items which are activated or charged to the respective player game account by players, but which have not been consumed by the players or expired. Deferred revenue is credited to profit or loss when the game points and in-game items are consumed or expired. Pursuant to relevant new requirements in Taiwan, as of December 31, 2014 and 2015, cash totaling $1.5 million and $1 million, respectively, has been deposited in an escrow account in a bank as a performance bond for the players’ game points, and is included within restricted cash in the consolidated balance sheets.
Prepaid Licensing and Royalty Fees	Prepaid Licensing and Royalty Fees Our Company, through our subsidiaries, routinely enters into agreements with licensors to acquire licenses for using, marketing, distributing, selling and publishing multi-player online games. Prepaid licensing fees paid to licensors are amortized on a straight-line basis over the shorter of the estimated useful economic life of the relevant online game or license period, which is usually within two to five years. The annual amortization is modified if the amount computed on the ratio of current gross revenues for a game license over the total of current and anticipated future gross revenues for that game license is greater than the amount computed using the straight-line method. Prepaid royalty fees and related costs are initially deferred when paid to licensors and amortized as operating costs based on certain percentage of revenues generated by the licensee from operating the related online game in the specific country or region over the contract period.
Fair Value Measurements	Fair Value Measurements Our Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. We determine fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels: • Level 1 Inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. • Level 2 Inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. • Level 3 Inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date. Our Company generally determines or calculates the fair value of financial instruments using quoted market prices in active markets when such information is available; otherwise we apply appropriate present value or other valuation techniques, such as discounted cash flow analyses, incorporating adjusted available market discount rate information and our Company’s estimates for non-performance and liquidity risk. These techniques rely extensively on the use of a number of assumptions, including the discount rate, credit spreads, and estimates of future cash flows. (See Note 9, “Fair Value Measurements”, for additional information.)
Cash Equivalents	Cash Equivalents Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and so near to their maturity that they present relatively insignificant risk from changes in interest rates. Commercial paper, negotiable certificates of deposit, time deposits and bank acceptances with original maturities of three months or less are considered to be cash equivalents. Pledged time deposits are excluded from cash and cash equivalents for purposes of the consolidated statements of cash flows.
Marketable Securities	Marketable Securities Our Company’s investments in marketable securities are classified either as available-for-sale or trading. For the marketable securities classified as available-for-sale, the investments are stated at fair value with any unrealized gains or losses reported in accumulated other comprehensive income (loss) within equity until realized. For the marketable security classified as trading, we recognize the changes of the fair value of the investment in our consolidated statements of operations. Other-than-temporary impairments, if any, are charged to non-operating expense in the period in which the loss occurs. In determining whether an other-than-temporary impairment has occurred, our Company primarily considers, among other factors, the length of the time and the extent to which the fair value of an investment has been at a value less than cost. When an other-than-temporary loss is recognized, the fair value of the investment becomes the new cost basis of the investment and is not adjusted for subsequent recoveries in fair value. Realized gains and losses also are included in non-operating income and expense in the consolidated statements of operations. (See Note 9, “Fair Value Measurements”, for additional information.)
Investments	Investments Equity investments in non-publicly traded securities of companies over which our Company has no ability to exercise significant influence are accounted for under the cost method. For equity investments accounted for as available-for-sale or trading, cash dividends are recognized as investment income. Stock dividends are recognized as an increase in the number of shares held and do not affect investment income. The cost per share is recalculated based on the new total number of shares. For equity investments accounted under equity method, stock dividends received from investees as a result of appropriation of net earnings and additional paid-in capital are recognized as an increase in the number of shares held and do not affect investment income. The cost per share is recalculated based on the weighted-average method. Cash dividends are accounted for as a reduction to the carrying value of the investment. Equity investments in companies over which our Company has the ability to exercise significant influence but does not hold a controlling financial interest are accounted for under the equity method. We recognize our share of the earnings or losses of the investee. Under the equity method, the difference between the cost of the acquisition and our Company’s share of the fair value of the net identifiable assets is recognized as goodwill and is included in the carrying amount of the investment. When our Company’s carrying value in an equity method investee is reduced to zero, no further losses are recorded in our consolidated financial statements unless our Company guaranteed obligations of the investee or has committed to additional funding. When the investee subsequently reports income, our Company will not record its share of such income until it equals the amount of its share of losses not previously recognized. Unrealized losses that are considered other-than-temporary, if any, are charged to non-operating expenses. Realized gains and losses, measured against carrying amount, are also included in non-operating income and expenses. (See Note 9, “Fair Value Measurements”, for additional information.)
Receivables	Receivables Accounts receivable are recorded at the invoiced amount and do not bear interest. Amounts collected on accounts receivable are included in net cash provided by operating activities in the consolidated statements of cash flows. Our Company maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and our customers’ financial condition, the amount of receivables in dispute, and the current receivables aging and current payment patterns. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation is recorded on a straight-line basis over useful lives that correspond to categories as follows: Categories Years Buildings 50 Information and communication equipment 2 to 5 Office furniture and equipment 3 to 5 Leasehold improvements 3 to 5 Leasehold improvements are amortized over the shorter of the term of the lease or the economic useful life of the assets. Improvements and replacements are capitalized and depreciated over their estimated useful lives, while ordinary repairs and maintenance are expensed as incurred. We have entered into agreements to lease certain of our Company’s land and buildings to a third party under operating leases, which were renewed in September and October 2013, and which expire no later than September 2016. As of December 31, 2014 and 2015, the carrying amount of the land and buildings under lease was $1.1 million and $1.1 million, respectively. The rental income under the operating lease amounted to $74 thousand, $73 thousand and $69 thousand for 2013, 2014 and 2015, respectively. The minimum rental income to be received under this operating lease is $8 thousand through February 2016.
Business Acquisitions	Business Acquisitions Our Company accounts for its business acquisitions using the acquisition method. Under this method, our Company recognizes and measures the identifiable assets acquired, the liabilities assumed and any noncontrolling interest at their acquisition-date fair values, with limited exceptions. Acquisition-related costs are generally expensed as incurred.
Intangible Assets and Goodwill	Intangible Assets and Goodwill Intangible assets with finite lives are amortized by the straight-line method over their estimated useful lives, typically three years. Intangible assets with indefinite useful lives are not amortized. Goodwill is not amortized.
Impairment of Intangible Assets, Goodwill and Long-Lived Assets	Impairment of Intangible Assets, Goodwill and Long-Lived Assets Goodwill is reviewed for impairment annually or sooner when circumstances indicate an impairment may exist, using a fair-value approach at the reporting unit level. A reporting unit is the operating segment, or a business, which is one level below that operating segment (the “component” level) if discrete financial information is prepared and regularly reviewed by management at the segment level. Components are aggregated as a single reporting unit if they have similar economic characteristics. In connection with our goodwill impairment test, we first assess qualitative factors as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. If the two-step goodwill impairment test is required, first, the fair value of the reporting unit is compared with its carrying amount (including goodwill). If the fair value of the reporting unit is less than its carrying amount, an indication of goodwill impairment exists for the reporting unit and the entity must perform step two of the impairment test (measurement). Under step two, an impairment loss is recognized for any excess of the carrying amount of the reporting unit’s goodwill over the implied fair value of that goodwill. The implied fair value of goodwill is determined by allocating the fair value of the reporting unit in a manner similar to a purchase price allocation and the residual fair value after this allocation is the implied fair value of the reporting unit goodwill. Fair value of the reporting unit is determined using a discounted cash flow analysis. If the fair value of the reporting unit exceeds its carrying amount, step two does not need to be performed. Intangible assets with indefinite useful lives are tested for impairment at the reporting unit level, at least annually, or whenever events or changes in circumstances indicate that the carrying value of an asset might not be recoverable from its related future discounted cash flows. Impairment is measured as the difference between the carrying amounts and the fair value of the assets, and is recognized as a loss from operations. In connection with our impairment test for the intangible assets with indefinite useful lives, we first assess qualitative factors as a basis for determining whether it is necessary to perform the quantitative impairment test. Long-lived assets other than goodwill and intangible assets not being amortized are reviewed for impairment at least annually or whenever events or changes in circumstances indicate that the carrying value of an asset might not be recoverable from its related future undiscounted cash flows. If such assets are considered to be impaired, the impairment to be recognized is measured by the extent to which the carrying amount of the assets exceeds the fair value of the assets. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party
Software Cost	Software Cost Costs to develop our Asian online game products are capitalized after technological feasibility has been established, and when the product is available for general release to customers, costs are expensed. Costs incurred prior to the establishment of technological feasibility are expensed when incurred and are included in product development and engineering expenses. Capitalized amounts are amortized using the straight-line method, which is applied over the estimated useful economic life of the software, typically three years. The annual amortization is modified if the amount computed using the ratio that current gross revenues for a product bear to the total of current and anticipated future gross revenues for that product is greater than the amount computed using the straight-line method. We capitalize certain costs incurred to purchase or to internally create and implement internal-use computer software, which includes software coding, installation, testing and certain data conversion. These capitalized costs are amortized on a straight-line basis over the shorter of the useful economic life of the software or its contractual license period, which is typically three years.
Product Development and Engineering	Product Development and Engineering Product development and engineering expenses primarily consist of research compensation, depreciation and amortization, and are expensed as incurred.
Advertising	Advertising Direct-response advertising costs incurred in relation to the acquisition or origination of a customer relationship are capitalized and deferred. The deferred costs are recognized as expense in the consolidated statements of operations over the estimated lives of customer relationships. Costs of broadcast advertising are recorded as expenses as advertising airtime is used. Other advertising expenditures are expensed as incurred. Advertising expenses incurred in 2013, 2014 and 2015 totaled $676 thousand, $888 thousand and $3.1 million, respectively. As of December 31, 2014 and 2015, prepaid advertising amounted to $12 thousand and $5 thousand, respectively.
Leases	Leases Leases for which substantially all of the risks and rewards of ownership remain with the leasing company are accounted for as operating leases. Payments made under operating leases, net of any incentives received by our Company from the leasing company, are charged to the consolidated statements of operations on a straight-line basis over the lease periods. Leases are classified as capital leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. Assets held under capital leases are recognized as assets of our Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet as a lease obligation. Lease payments are apportioned between finance charges and a reduction of the lease obligation in order to achieve a constant rate of interest on the remaining balance of the liability. Finance charges are charged directly to profit or loss.
Share-Based Compensation	Share-Based Compensation Share-based compensation represents the cost related to share-based awards granted to employees. We measure share-based compensation cost at the grant date, based on the estimated fair value of the award. Share-based compensation is recognized for the portion of the award that is ultimately expected to vest, and the cost is amortized on a straight-line basis (net of estimated forfeitures) over the vesting period. Our Company estimates the fair value of stock options using the Black-Scholes valuation model. The cost is recorded in operating costs and operating expenses in the consolidated statements of operations on the date of grant based on the employees’ respective function. For shares and stock options granted to non-employees, we measure the fair value of the equity instruments granted at the earlier of the performance commitment date or when the performance is completed.
Retirement Plan and Net Periodic Pension Cost	Retirement Plan and Net Periodic Pension Cost Under our defined benefit pension plan, net periodic pension cost, which includes service cost, interest cost, expected return on plan assets, amortization of unrecognized net transition obligation and gains or losses on plan assets, is recognized based on an actuarial valuation report. We recognize the funded status of pension plans and non-pension post-retirement benefit plans (retirement-related benefit plans) as an asset or a liability in the consolidated balance sheets. Under our defined contribution pension plans, net periodic pension cost is recognized as incurred.
Income Taxes	Income Taxes The asset and liability method is used in accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on the differences between financial reporting and tax bases of assets and liabilities. We recognize the investment tax credit associated with the purchase of intangible assets and technology, research and development expenditures, employee compensation and certain equity investments using the flow-through method. Deferred tax assets and liabilities are measured using the enacted tax rate and laws that will be in effect when the related temporary differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amount that will more-likely-than-not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences and loss carryforwards become deductible. In addition, we recognize the financial statement impact of a tax position when it is more-likely-than-not that the position will be sustained upon examination. If the tax position meets the more-likely-than-not recognition threshold, the tax effect is measured at the largest amount that is greater than a 50 percent likely of being realized upon settlement. Interest and penalties on an underpayment of income taxes are reflected as income tax expense in the consolidated financial statements. The Financial Accounting Standards Board (“FASB”) has issued Accounting Standards Update (“ASU”) No. 2015-17, Income Taxes: Balance Sheet Classification of Deferred Taxes
Loss Per Share	Loss Per Share Basic loss per share is computed by dividing the net loss attributable to common shareholders for the period by the weighted average number of common shares outstanding during the period. Diluted earnings loss per share is computed by dividing the net loss for the period by the weighted average number of common shares and potential common shares outstanding during the period. Potential common shares, composed of incremental common shares issuable upon the exercise of warrants and options in all periods, are included in the computation of diluted loss per share to the extent such shares are dilutive. Diluted loss per share also takes into consideration the effect of dilutive securities issued by subsidiaries. In a period in which a loss is incurred, only the weighted average number of common shares issued and outstanding is used to compute the diluted loss per share, as the inclusion of potential common shares would be anti-dilutive. Therefore, for the years ended December 31, 2013, 2014 and 2015, basic and diluted loss per share are the same.
Noncontrolling Interest	Noncontrolling Interest Noncontrolling interest in the equity of a subsidiary is accounted for and reported as equity. Changes in our Company’s ownership interest in a subsidiary that do not result in deconsolidation are accounted for as equity transactions. Any retained noncontrolling equity investment upon the deconsolidation of a subsidiary is initially measured at fair value.
Segment Reporting	Segment Reporting We use the management approach in determining reportable operating segments. The management approach considers the internal organization and reporting used by our Company’s chief operating decision maker for making operating decisions, allocating resources and assessing performance as the source for determining our operating segments. Our Company’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer. Segment profit and loss is determined on a basis that is consistent with how our Company reports operating loss in its consolidated statements of operations. Our Company does not report segment asset information to the CODM. Consequently, no asset information by segment is presented. There are no intersegment transactions.
Discontinued Operations	Discontinued Operations Discontinued operations are reported when a component of an entity either has been disposed of, or is classified as held for sale, and (a) represents a separate major line of business or geographical area of operations, (b) is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations or (c) is a subsidiary acquired exclusively with a view to resale. Discontinued operations are presented separately in the accompanying consolidated statements of operations and prior period financial statements are revised to present discontinued operations retrospectively.
Recent Accounting Pronouncements Not Yet Adopted	(d) Recent Accounting Pronouncements Not Yet Adopted The FASB issued ASU No. 2014-09, Revenue from Contracts with Customers Revenue from Contracts with Customers The FASB issued ASU No. 2016-08, Revenue from Contracts with Customers: Principal versus
Fair value Measurement and Fair Value Option for financial instruments	The following methods and assumptions were used to estimate the fair value of each class of financial instruments: • Cash and cash equivalents, accounts receivable, restricted cash, accounts payable, accrued compensation and expenses, and short-term borrowings: The carrying amounts, at face value or cost plus accrued interest, approximate fair value because of the short maturity of these instruments. • Marketable securities: Open-end fund, debt and equity securities are measured using quoted market prices at the reporting date multiplied by the quantity held. Redeemable preferred shares are measured using valuation techniques. • Refundable deposits: Measurement of refundable deposits with no fixed maturities is based on carrying amounts.

Principal Activities, Basis o36

Principal Activities, Basis of Presentation, and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Useful Lives of Property Plant and Equipment	Depreciation is recorded on a straight-line basis over useful lives that correspond to categories as follows: Categories Years Buildings 50 Information and communication equipment 2 to 5 Office furniture and equipment 3 to 5 Leasehold improvements 3 to 5

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2015
Reconciliation of Denominators of Basic and Diluted Per Share Computations	The following table provides a reconciliation of the denominators of the basic and diluted per share computations: (in thousand shares) 2013 2014 2015 Weighted average number of outstanding shares Basic 10,144 10,785 11,052 Effect of dilutive securities Employee share-based compensation — — — Diluted 10,144 10,785 11,052

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2015
Summary of Consideration Paid for Acquisition and Amounts of Estimated Fair Value of Assets Acquired and Liabilities Assumed	The following table summarizes the consideration paid for the acquisition and the amounts of estimated fair value of the assets acquired and liabilities assumed at the acquisition date. (In US$ thousands) Amount Consideration and noncontrolling interest: The consideration transferred $ 510 The fair value of noncontrolling interest in FingerRockz 478 $ 988 Identifiable assets acquired and liabilities assumed: Cash, receivables and other current assets $ 585 Customer contracts 67 Payables and other current liabilities (160 ) Net 492 Goodwill 496 $ 988
Pro Forma Information of Results of Operations	The following unaudited pro forma results of operations for the years ended December 31, 2013 are presented as if the acquisition had been consummated on January 1, 2013: (in US$ thousands, except for loss per share) For the years Net revenues $ 15,040 Net loss attributable to GigaMedia shareholders $ (34,845 ) Basic and diluted loss per share $ (3.44 )

DIVESTITURES (Tables)

DIVESTITURES (Tables)	12 Months Ended
	Dec. 31, 2015
FingerRockz
Summarized Selected Financial Information for Divested Business	The deconsolidation gain was as follows: (In US$ thousand) Amount The fair value of consideration received and receivable, net of any transaction costs $ — The carrying amount (credit balance) of FingerRockz at the date of deconsolidation (37 ) Gain on deconsolidation of FingerRockz $ 37
Infocomm Asia Holdings Pte Ltd
Summarized Selected Financial Information for Divested Business	Considering the uncertainty as to the collectability of the remaining three installments, we had deferred the disposal gain of $211 thousand against the consideration installments receivable of $2,250 thousand as of December 31, 2012. The deferred gain was determined as follows: (In US$ thousand) Amount The fair value of consideration received and receivable, net of any transaction costs, plus $ 3,000 The fair value of the 20% retained noncontrolling investment in IAH at the date of deconsolidation — 3,000 The carrying amount (credit balance) of IAHGames at the date of deconsolidation (14,536 ) Net receivables due to GigaMedia from IAHGames waived upon the closing of the sale 17,542 Other comprehensive income component of equity related to IAHGames at the date of the deconsolidation (217 ) 2,789 Deferred gain on deconsolidation of IAHGames $ 211
Shanghai JIDI Network Technology Co., Ltd.
Summarized Selected Financial Information for Divested Business	Summarized financial information for discontinued operations of JIDI and Shanghai JIDI are as follows: (in US$ thousands) 2013 Revenue $ — Loss from discontinued operations before tax $ (318 ) Income tax expense — Loss from discontinued operations $ (318 )

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2015
Summary of Changes to Goodwill	The following table summarizes the changes to our Company’s goodwill: (In US$ thousands) 2013 Balance at beginning of year $ 16,934 Acquisition - FingerRockz (Note 4) 496 Impairment charge - FunTown and FingerRockz (Note 9) (17,054 ) Translation adjustment (376 ) Balance at end of year $ —

INTANGIBLE ASSETS - NET (Tables

INTANGIBLE ASSETS - NET (Tables)	12 Months Ended
	Dec. 31, 2015
Summary of Intangible Assets by Major Asset Class	The following table summarizes our Company’s intangible assets, by major asset class: December 31, 2015 (In US$ thousands) Gross carrying Accumulated Net With finite-life intangible assets Capitalized software development cost $ 775 $ 687 $ 88 December 31, 2014 (In US$ thousands) Gross carrying Accumulated Net With finite-life intangible assets Capitalized software development cost $ 2,503 $ 2,300 $ 203 Customer relationships 5,757 5,757 — Other 71 52 19 $ 8,331 $ 8,109 $ 222
Estimated Amortization Expense of Intangibles	As of December 31, 2015, based on the current amount of intangibles subject to amortization, the estimated amortization expense for each of the following years is as follows: (In US$ thousands) Amount 2016 $ 71 2017 14 2018 3 $ 88

PREPAID LICENSING AND ROYALTY42

PREPAID LICENSING AND ROYALTY FEES (Tables)	12 Months Ended
	Dec. 31, 2015
Summary of Changes to Prepaid Licensing and Royalty Fees	The following table summarizes changes to our Company’s prepaid licensing and royalty fees: (in US$ thousands) 2013 2014 2015 Balance at beginning of year $ 8,644 $ 4,666 $ 4,383 Addition 14 1,498 1,801 Amortization and usage (706 ) (264 ) (1,743 ) Exchange difference (216 ) (258 ) (15 ) Impairment charges (Note 9) (3,070 ) (1,259 ) (4,187 ) Balance at end of year $ 4,666 $ 4,383 $ 239

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Carrying Amounts and Estimated Fair Values of Financial Instruments	The following table presents the carrying amounts and estimated fair values of our Company’s financial instruments at December 31, 2014 and 2015. (in US$ thousands) 2014 2015 Carrying Fair value Carrying Fair value Financial assets Cash and cash equivalents $ 50,640 $ 50,640 $ 71,432 $ 71,432 Marketable securities - current 29,340 29,340 4 4 Accounts receivable 1,298 1,298 1,246 1,246 Restricted cash 8,991 8,991 1,000 1,000 Marketable debt securities - noncurrent 4,744 4,744 — — Refundable deposits 302 302 272 272 Financial liabilities Short-term borrowings 18,641 18,641 6,093 6,093 Accounts payable 771 771 320 320 Accrued compensation 796 796 759 759 Accrued expenses 3,465 3,465 3,037 3,037
Fair Value, Valuation Technique and Unobservable Inputs for Level 3 Measurements	The table below presents the ranges of significant unobservable inputs used to value our Company’s level 3 financial instruments. These ranges represent the significant unobservable inputs that were used in the valuation of each type of financial instrument. These inputs are not representative of the inputs that could have been used in the valuation of any one financial instrument. Accordingly, the ranges of inputs presented below do not represent uncertainty in, or possible ranges of, fair value measurements of our level 3 financial instruments. Level 3 Financial Instruments Significant Unobservable Inputs by Valuation Technique Range of Significant Unobservable Inputs as of December 2014 Debt securities – Preferred shares with redemption rights • Price/Sales per share ratio for selective comparable companies • Discount for lack of marketability • 2.0 times ~ 14.0 times • 25%
Reconciliation of Beginning and Ending Balances of Assets Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs Level Three	For assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during 2014 and 2015, a reconciliation of the beginning and ending balances are presented as follows: (in US$ thousands) Marketable Securities - Debt 2014 2015 Balance at beginning of year $ 3,939 $ 4,744 Total gains or (losses) (realized/unrealized) included in earnings — (2,017 ) included in other comprehensive income 805 — Sale — (2,727 ) Balance at end of year $ 4,744 $ — The amount of total gains or (losses) for the period included in earnings attributable to the change in unrealized gains or losses relating to assets still held at the reporting date. $ — $ —
Realized and Unrealized Gains (or Losses) Included In The Consolidated Financial Statements for Assets and Liabilities Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs Level Three	Realized and unrealized gains (or losses) included in the consolidated financial statements for 2013, 2014 and 2015 for assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) are reported in the consolidated financial statements as follows: (in US$ thousands) Gain on sales Impairment Total gains (losses) included in earnings for 2013 $ 985 $ — for 2014 — — for 2015 5,845 — Change in unrealized gains (losses) relating to assets still held at the reporting date for 2013 $ 1,212 $ — for 2014 805 — for 2015 — —
Fair Value, Measurements, Recurring
Summary of Assets and Liabilities Measured at Fair Value	Assets and liabilities measured at fair value on a recurring basis are summarized as below: (in US$ thousands) Fair Value Measurement Using Year Ended Level 1 Level 2 Level 3 Assets Cash equivalents - time deposits $ — $ 6 $ — $ 6 Restricted cash - time deposits — 1,000 — 1,000 Marketable securities - current Equity securities 4 — — 4 $ 4 $ 1,006 $ — $ 1,010 (in US$ thousands) Fair Value Measurement Using Year Ended Level 1 Level 2 Level 3 Assets Cash equivalents - time deposits $ — $ 12,112 $ — $ 12,112 Restricted cash - time deposits — 8,991 — 8,991 Marketable securities - current Open-end fund 318 — — 318 Equity securities 29,022 — — 29,022 Marketable securities - noncurrent Debt securities — — 4,744 4,744 $ 29,340 $ 21,103 $ 4,744 $ 55,187
Fair Value, Measurements, Nonrecurring
Summary of Assets and Liabilities Measured at Fair Value	Assets and liabilities measured at fair value on a nonrecurring basis that were determined to be impaired as of December 31, 2014 and 2015 are summarized as below: (in US$ thousands) Fair Value measurement Using Total Assets Level 1 Level 2 Level 3 Year Ended (a) Investments - Cost-method $ — $ — $ — $ — $ 1,000 (a) Investments - Equity-method — — 188 188 290 (b) Property, plant and equipment - Information and communication equipment — — — — 60 (c) Intangible assets - Capitalized software cost — — — — 5 (d) Prepaid licensing and royalty fees — — — — 4,187 Total $ — $ — $ 188 $ 188 $ 5,542 (in US$ thousands) Fair Value measurement Using Total Assets Level 1 Level 2 Level 3 Year Ended (b) Property, plant and equipment - Information and communication equipment $ — $ — $ — $ — $ 28 (c) Intangible assets - Capitalized software cost — — — — 115 (d) Prepaid licensing and royalty fees — — 3,033 3,033 1,259 Total $ — $ — $ 3,033 $ 3,033 $ 1,402 (a) Impairment losses on certain cost method and equity method investments which were determined to be impaired: In 2015, certain cost method investments with carrying amounts of $1.0 million were fully written down to zero, resulting in an impairment charge of $1.0 million, and an equity method investment with a carrying amount of $478 thousand was written down to its estimated fair value of $188 thousand, resulting in an impairment charge of $290 thousand. The impairment charges are included in non-operating expenses within “impairment loss on marketable securities and investments” in the consolidated statements of operations. Cost method and equity method investments are measured at fair value on a nonrecurring basis when declines in fair value are determined to be other-than-temporary, using other observable inputs such as trading prices of similar classes of the stock or using discounted cash flows, incorporating adjusted available market discount rate information and our Company’s estimates for liquidity risk. (b) Impairment losses on certain property, plant, and equipment which were determined to be impaired: In 2014 and 2015, we recognized an impairment loss of $28 thousand and $60 thousand against our information and communication equipment. The impairment charges are included in operating expenses within “impairment losses on property, plant and equipment” in the consolidated statements of operations. The impairment charge for the equipment was related to servers used for certain product and service lines within our cloud product and service business for which the carrying amount was determined not to be recoverable from its related future undiscounted cash flows. This equipment was valued using unobservable inputs such as discounted cash flows, incorporating adjusted available market discount rate information and our Company’s estimates for liquidity risk, and other cash flow model - related assumptions. (c) Impairment losses on certain intangible assets which were determined to be impaired: In 2014 and 2015, certain capitalized and prepaid software development costs for our cloud product and service business were fully written down, resulting in impairment charges of $115 thousand and $5 thousand, included in operating expenses within “impairment loss on intangible assets” in the consolidated statements of operations. The impairment charge is for certain product lines within our cloud product and service business that we decided to shift focus from, and as a result, we recorded a full impairment of the carrying value of the assets related to these items. (d) Impairment losses on certain prepaid licensing and royalty fees which were determined to be impaired: In 2014 and 2015, certain prepaid licensing and royalty fees were written down to $3.0 million and $0, respectively, resulting in impairment charges of $1.3 million and $4.2 million, respectively. This impairment is included in operating expenses in the consolidated statements of operations. The impairment charges for the prepaid licensing and royalty fees related to certain licensed games within our Asian online game and service business that we stopped operating or for which the carrying amounts of the related assets were determined not to be recoverable from their expected future undiscounted cash flows. The licensing fee games and related royalties are re-valued on when impairment exists, using unobservable inputs such as discounted cash flows, incorporating adjusted available market discount rate information and our Company’s estimates for liquidity risk, along with other cash flow model related assumptions.

CASH AND CASH EQUIVALENTS (Tabl

CASH AND CASH EQUIVALENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Cash and Cash Equivalents	Cash and cash equivalents consist of the following: December 31 (in US$ thousands) 2014 2015 Cash and savings accounts $ 38,529 $ 71,426 Time deposits 21,102 1,006 Total cash and cash equivalents 59,631 72,432 Less: Cash restricted as collateral and performance bond (8,991 ) (1,000 ) Cash and cash equivalents reported on the consolidated statements of cash flows $ 50,640 $ 71,432 We maintain cash and cash equivalents, as well as restricted cash, in bank accounts with major financial institutions with high credit ratings located in the following jurisdictions: December 31 (in US$ thousands) 2014 2015 Taiwan $ 49,829 $ 69,879 Hong Kong 2,178 1,120 China 6,055 16 Singapore 1,418 1,417 Others 151 — $ 59,631 $ 72,432

MARKETABLE SECURITIES (Tables)

MARKETABLE SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2015
Current Assets
Marketable Debt Securities	Marketable securities – current consist of the following: December 31 (in US$ thousands) 2014 2015 Equity securities $ 29,022 $ 4 Open-end fund 318 — $ 29,340 $ 4
Noncurrent Assets
Marketable Debt Securities	Marketable debt securities – noncurrent consist of the following: (in US$ thousands) December 31, Available-for-sale securities Debt securities $ 4,744

ACCOUNTS RECEIVABLE - NET (Tabl

ACCOUNTS RECEIVABLE - NET (Tables)	12 Months Ended
	Dec. 31, 2015
Accounts Receivable Net	Accounts receivable consist of the following: December 31 (in US$ thousands) 2014 2015 Accounts receivable $ 1,354 $ 1,275 Less: Allowance for doubtful accounts (56 ) (29 ) $ 1,298 $ 1,246
Summary of Changes in Allowance for Doubtful Accounts	The following is a summary of the changes in our Company’s allowance for doubtful accounts during the years ended December 31, 2013, 2014 and 2015: (in US$ thousands) 2013 2014 2015 Balance at beginning of year $ 130 $ 55 $ 56 Additions: Provision for bad debt expense 37 37 3 Less: Write-offs (109 ) (33 ) (28 ) Translation adjustment (3 ) (3 ) (2 ) Balance at end of year $ 55 $ 56 $ 29

OTHER CURRENT ASSETS (Tables)

OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2015
Other Current Assets	Other current assets consist of the following: December 31 (in US$ thousands) 2014 2015 Loans receivable - current 27 64 Less: Allowance for loans receivable - current (27 ) (28 ) Other 325 235 $ 325 $ 271
Changes in Allowance for Loans Receivable	The following is a reconciliation of changes in our Company’s allowance for loans receivable - current during the years ended December 31, 2013, 2014 and 2015: (in US$ thousands) 2013 2014 2015 Balance at beginning of year $ 3,437 $ 3,394 $ 27 Less: Writes-offs — (3,359 ) — Less: Reversal for collection of bad debt (54 ) — 2 Translation adjustment 11 (8 ) (1 ) Balance at end of year $ 3,394 $ 27 $ 28

EQUITY INVESTMENTS (Tables)

EQUITY INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Equity Investments	Equity investments consist of the following: December 31 (in US$ thousands) 2014 2015 Investments accounted for under the equity method $ 5,781 $ 4,524
Summary of Financial Information of East Gate	Summarized U.S. GAAP financial information of East Gate as of December 31, 2014 and 2015, and for the years ended December 31, 2013, 2014 and 2015 is presented below (in US$ thousands): 2014 2015 Investments and other related assets $ 25,567 $ 21,833 Other assets 4,365 3,212 Total assets $ 29,932 $ 25,045 Total liabilities $ 533 $ 478 Total net assets of the fund $ 29,399 $ 24,567 2013 2014 2015 Investment and related income $ 10,735 $ 8,351 $ 5,419 Impairment loss — (480 ) — Other costs and expenses (7,755 ) (10,642 ) (8,219 ) Net income (loss) $ 2,980 $ (2,771 ) $ (2,800 )

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2015
Accrued Expenses	Accrued expenses consist of the following: December 31 (in US$ thousands) 2014 2015 Accrued outsourced development $ 838 $ 52 Accrued professional fees 603 865 Accrued royalties 308 313 Accrued advertising expenses 613 811 Accrued incentive to distributors 71 63 Accrued director compensation and liability insurance 155 238 Other 877 695 $ 3,465 $ 3,037

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2015
Other Current Liabilities	Other current liabilities consist of the following: December 31 (in US$ thousands) 2014 2015 Income taxes payable $ 1,542 $ 1,252 Other 176 271 $ 1,718 $ 1,523

PENSION BENEFITS (Tables)

PENSION BENEFITS (Tables)	12 Months Ended
	Dec. 31, 2015
Benefit Obligations, Fair Value of Plan Assets, and Funded Status	The following table sets forth the plan’s benefit obligations, fair value of plan assets, and funded status at December 31, 2014 and 2015: December 31 (in US$ thousands) 2014 2015 Benefit Obligation $ 258 $ 201 Fair value of plan assets 303 310 $ (45 ) $ (109 ) Amounts recognized in the balance sheet consist of: Noncurrent liabilities (assets) $ (45 ) $ (109 ) Accumulated other comprehensive income — — Net amount recognized $ (45 ) $ (109 ) Amounts recognized in accumulated comprehensive income consist of: Unrecognized net gain $ — $ —
Pension Cost	For the years ended December 31, 2014 and 2015, the net period pension cost consisted of the following: December 31 (in US$ thousands) 2014 2015 Service cost $ 15 $ — Interest cost 9 5 Expected return on plan assets (6 ) (6 ) Amortization of prior service cost — — Amortization of net loss — — Curtailment gain (217 ) (57 ) $ (199 ) $ (58 )
Weighted Average Assumptions Used to Determine Benefit Obligations	Weighted average assumptions used to determine benefit obligations for 2014 and 2015 were as follows: December 31 2014 2015 Discount rate 2.00 % 1.875 % Rate of compensation increase 1.50 % 1.50 %
Schedule of Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost	Weighted average assumptions used to determine net periodic benefit cost for end of fiscal year were as follows: 2014 2015 Discount rate 2.00 % 2.00 % Rate of return on plan assets 2.00 % 2.00 % Rate of compensation increase 1.50 % 1.50 %

OTHER LIABILITIES - OTHER (Tabl

OTHER LIABILITIES - OTHER (Tables)	12 Months Ended
	Dec. 31, 2015
Other Liabilities	Other liabilities consist of the following: December 31 (in US$ thousands) 2014 2015 Deferred tax liabilities (Note 24) $ 1,928 $ 1,712 Other 10 10 $ 1,938 $ 1,722

COMPREHENSIVE INCOME (Tables)

COMPREHENSIVE INCOME (Tables)	12 Months Ended
	Dec. 31, 2015
Accumulated Balances of Other Comprehensive Income	The accumulated balances for each classification of other comprehensive income are as follows: (in US$ thousands) Foreign Unrealized Pension and Accumulated Balance at January 1, 2013 $ (22,770 ) $ 14,406 $ (15 ) $ (8,379 ) Net current period change (801 ) 6,437 15 5,651 Reclassification adjustments for gains reclassified into income 864 (1,739 ) — (875 ) Balance at December 31, 2013 (22,707 ) 19,104 — (3,603 ) Net current period change (176 ) 906 — 730 Reclassification adjustments for gains reclassified into income 7 (8,621 ) — (8,614 ) Balance at December 31, 2014 (22,876 ) 11,389 — (11,487 ) Net current period change (118 ) 8,553 — 8,435 Reclassification adjustments for gains reclassified into income 656 (19,939 ) — (19,283 ) Balance at December 31, 2015 $ (22,338 ) $ 3 $ — $ (22,335 )

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2015
Summary of Total Stock-Based Compensation Expense Recognized in Consolidated Statements of Operations	The following table summarizes the total stock-based compensation expense recognized in our consolidated statements of operations: (in US$ thousands) 2013 2014 2015 Cost of online game and service revenues $ — $ — $ — Product development & engineering expenses — — — Selling and marketing expenses — — — General and administrative expenses 219 21 65 Total stock-based compensation expense reported in continuing operations $ 219 $ 21 $ 65 Total stock-based compensation expense reported in discontinued operations, net of tax $ — $ — $ —
Summary of General Terms of Stock-Based Compensation Plans for Awards Granted	Summarized below are the general terms of our stock-based compensation plans, for which awards have been granted as of December 31, 2015. Stock-Based compensation plan Granted awards Vesting schedule Options’ exercise RSUs’ grant date 2002 plan 600,000 immediately upon granting (expired) — 2004 plan 1,575,037 (1) immediately upon granting to four years $7.15~$12.35 — 2006 Plan 256,716 (2) immediately upon granting to four years $3.85~$83 $14.55~$80.05 2007 Plan 671,057 (3) immediately upon granting to four years $4.9885~$90.85 $12.35~$76.75 2008 Plan 200,000 immediately upon granting to six years $12.35~$21.2 — 2009 Plan 500,000 (4) immediately upon granting to four years $4.775~$12.35 — 2010 Plan 440,000 (5) three years $4.0505~$5.7 — (1) The granted awards, net of forfeited or canceled shares, were within reserved shares of 1,400 thousand common shares. (2) The granted awards, net of forfeited or canceled shares, were within reserved shares of 200 thousand common shares. (3) The granted awards, net of forfeited or canceled shares, were within reserved shares of 400 thousand common shares. (4) The granted awards, net of forfeited or canceled shares, were within reserved shares of 300 thousand common shares. (5) The granted awards, net of forfeited or canceled shares, were within reserved shares of 200 thousand common shares.
Summary of Assumptions Used in Black-Scholes Option-Pricing Model to Estimate Fair Value of Stock Options Granted	The following table summarizes the assumptions used in the model for options granted during 2014 and 2015: 2014 2015 Option term (years) 5.9 5.75 Volatility 58.75%~59.27% 49.239% Weighted-average volatility 59% 49% Risk-free interest rate 1.968%~2.065% 1.506% Dividend yield 0% 0% Weighted-average fair value of option granted $3.41 $1.80
Summary of Option Transactions	Option transactions during the last three years are summarized as follows: 2013 2014 2015 Weighted No. of Weighted No. of Weighted No. of Weighted- Aggregate Balance at January 31 $ 9.85 1,841 $ 9.75 1,844 $ 20.30 626 Options granted 5.45 124 6.15 66 3.85 12 Options exercised 3.95 (1 ) 3.95 (907 ) — — Options Forfeited / canceled / expired 6.40 (120 ) 5.65 (377 ) 5.31 (21 ) Balance at December 31 $ 9.75 1,844 $ 20.30 626 $ 20.51 617 $ 4.18 — Exercisable at December 31 $ 10.80 1,514 $ 23.35 519 $ 21.28 586 $ 3.95 — Vested and expected to vest at December 31 $ 9.75 1,844 $ 20.30 626 $ 20.51 617 $ 4.18 —
Information about Stock Options Outstanding	The following table sets forth information about stock options outstanding at December 31, 2015: Options outstanding Option currently exercisable Exercise price No. of Shares Weighted average remaining contractual life Exercise price No. of Shares Under $5 116 7.12 years Under $5 104 $5~$50 378 4.11 years $5~$50 359 $50~$100 123 1.65 years $50~$100 123 617 586

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income (Loss) From Continuing Operations Before Income Taxes by Geographic Location	Income (loss) from continuing operations before income taxes by geographic location is as follows: (in US$ thousands ) 2013 2014 2015 Taiwan operations $ (33,077 ) $ (13,158 ) $ (13,177 ) Non-Taiwan operations (1,605 ) 8,095 10,475 $ (34,682 ) $ (5,063 ) $ (2,702 )
Components of Income Tax Expense Benefit from Continuing Operations by Taxing Jurisdiction	The components of income tax expense (benefit) from continuing operations by taxing jurisdiction are as follows: ( in US$ thousands ) 2013 2014 2015 Taiwan: Current $ (131 ) $ (74 ) $ (198 ) Deferred 379 — — $ 248 $ (74 ) $ (198 ) Non-Taiwan: Current $ (187 ) $ 1 $ — Deferred — — (216 ) $ (187 ) $ 1 $ (216 ) Total current income tax benefit $ (318 ) $ (73 ) $ (198 ) Total deferred income tax expense (benefit) $ 379 $ — $ (216 ) Total income tax expense (benefit) $ 61 $ (73 ) $ (414 )
Reconciliation of Effective Tax Rate Related to Continuing Operations to Statutory Taiwan Federal Tax Rate	A reconciliation of our effective tax rate related to continuing operations to the statutory tax rate in Taiwan, where our major operations are based, is as follows: 2013 2014 2015 Taiwan statutory rate, including taxes on income and retained earnings 23.85 % 23.85 % 23.85 % Foreign tax differential (3.71 %) 42.23 % 183.28 % Tax-exempt income in foreign jurisdictions 3.12 % 0.00 % 2.71 % Non-deductible items - impairment charges on goodwill (11.73 %) 0.00 % 0.00 % Non-deductible items - bad debts 0.00 % (5.16 %) (57.91 %) Other non-deductible expenses 0.00 % 0.00 % (17.47 %) Changes in unrecognized tax benefits (4.12 %) (3.15 %) 6.84 % Adjustment for prior year payable 0.54 % 1.81 % 0.00 % Change in valuation allowance (8.83 %) (52.97 %) (130.14 %) Other 0.70 % (5.16 %) 4.17 % Effective rate (0.18 %) 1.45 % 15.33 %
Reconciliation of Beginning and Ending Amounts of Valuation Allowance on Deferred Tax Assets	A reconciliation of the beginning and ending amounts of our valuation allowance on deferred tax assets for the years ended December 31, 2013, 2014 and 2015 are as follows: (in US$ thousands) 2013 2014 2015 Balance at beginning of year $ 18,333 $ 4,754 $ 7,147 Subsequent utilization of valuation allowance (7 ) — — Additions to valuation allowance 3,063 2,682 4,185 Divestitures (16,616 ) — — Exchange differences (19 ) (289 ) (307 ) Balance at end of year $ 4,754 $ 7,147 $ 11,025
Net Operating Loss Carryforwards Available to Offset Future Income	As of December 31, 2015, we had net operating loss carryforwards available to offset future income, shown below by major jurisdictions: Jurisdiction Amount Expiring year Hong Kong 12,092 indefinite Taiwan 27,167 2020~2025 39,259
Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits Excluding Effects of Accrued Interest	A reconciliation of the beginning and ending amount of unrecognized tax benefits (excluding the effects of accrued interest) for the years 2013, 2014 and 2015 are as follows: (in US$ thousands) 2013 2014 2015 Balance at beginning of year $ 4,202 $ 8,798 $ 8,287 Current year increase (decrease) 4,173 — — Increase (decrease) related to prior year tax positions 375 — (185 ) Settlement — — (6,830 ) Exchange differences 48 (511 ) (69 ) Balance at end of year $ 8,798 $ 8,287 $ 1,203
Deferred Tax Assets
Significant Components of Deferred Tax Assets and Liabilities	Significant components of our deferred tax assets consist of the following: (in US$ thousands) December 31 2014 2015 Net operating loss carryforwards $ 5,895 $ 8,475 Prepaid licensing and royalty fees 369 1,035 Investments — 814 Intangible assets and goodwill 509 282 Share-based compensation 242 271 Property, plant and equipment 6 91 Other 126 57 7,147 11,025 Less: valuation allowance (7,147 ) (11,025 ) Deferred tax assets - net $ — $ —
Deferred Tax Liability
Significant Components of Deferred Tax Assets and Liabilities	Significant components of our deferred tax liabilities consist of the following: (in US$ thousands) December 31 2014 2015 Investment in affiliated companies, principally due to undistributed income $ 1,928 $ 1,712

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2015
Future Aggregate Minimum Lease Payments Required Under Operating Lease	The following table sets forth our future aggregate minimum lease payments required under these operating leases, as of December 31, 2015: (in US$ thousands) Amount 2016 302 2017 53 $ 355
Committed License Fees and Minimum Guarantees Against Future Royalties Set Forth in Significant License Agreements	The following table summarizes the committed license fees and minimum guarantees against future royalties set forth in our significant license agreements as of December 31, 2015. (in US$ thousands) License fees Minimum Total Minimum required payments: In 2016 $ — $ 1,500 $ 1,500 After 2016 5,000 — 5,000 $ 5,000 $ 1,500 $ 6,500

SEGMENT, PRODUCT, GEOGRAPHIC 57

SEGMENT, PRODUCT, GEOGRAPHIC AND OTHER INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2015
Reconciliation of Segment Information to Consolidated Information	Financial information for each operating segment was as follows for the years ended December 31, 2013, 2014, and 2015: (in US$ thousands) Asian online Cloud Total 2013: Net revenue from external customers $ 14,106 $ 926 $ 15,032 Loss from operations $ (33,677 ) $ (1,218 ) $ (34,895 ) Share-based compensation $ (225 ) $ 69 $ (156 ) Impairment loss on intangible assets $ 13,251 $ — $ 13,251 Impairment loss on prepaid licensing and royalty fees $ 2,752 $ — $ 2,752 Impairment loss on goodwill $ 17,054 $ — $ 17,054 Interest income $ 9 $ — $ 9 Interest expense $ 8 $ — $ 8 Gain on sales of marketable securities $ 1,739 $ — $ 1,739 Foreign exchange gain $ 236 $ — $ 236 Gain on equity method investments - net $ 526 $ — $ 526 Depreciation $ 336 $ 8 $ 344 Amortization, including intangible assets $ 1,862 $ 42 $ 1,904 Income tax expense $ 150 $ 78 $ 228 (in US$ thousands) Asian online Cloud Total 2014: Net revenue from external customers $ 8,199 $ 1,580 $ 9,779 Loss from operations $ (8,639 ) $ (1,510 ) $ (10,149 ) Share-based compensation $ 93 $ 7 $ 100 Impairment loss on property, plant and equipment $ — $ 28 $ 28 Impairment loss on intangible assets $ — $ 115 $ 115 Impairment loss on prepaid licensing and royalty fees $ 1,259 $ — $ 1,259 Interest income $ 31 $ — $ 31 Interest expense $ 243 $ — $ 243 Gain on sales of marketable securities - net $ 8,792 $ — $ 8,792 Foreign exchange gain (loss) $ (306 ) $ — $ (306 ) Gain (loss) on equity method investments - net $ (531 ) $ — $ (531 ) Depreciation $ 239 $ 28 $ 267 Amortization, including intangible assets $ 1,124 $ 71 $ 1,195 Income tax expense (benefits) $ (92 ) $ — $ (92 ) (in US$ thousands) Asian online Cloud Total 2015: Net revenue from external customers $ 8,545 $ 1,706 $ 10,251 Loss from operations $ (12,735 ) $ (1,240 ) $ (13,975 ) Share-based compensation $ 6 $ (23 ) $ (17 ) Impairment loss on property, plant and equipment $ — $ 60 $ 60 Impairment loss on intangible assets $ — $ 5 $ 5 Impairment loss on prepaid licensing and royalty fees $ 4,187 $ — $ 4,187 Interest income $ 12 $ — $ 12 Interest expense $ 128 $ 1 $ 129 Gain on sales of marketable securities - net $ 19,939 $ — $ 19,939 Foreign exchange gain (loss) $ (145 ) $ — $ (145 ) Gain (loss) on equity method investments - net $ (600 ) $ — $ (600 ) Impairment loss on marketable securities and investments $ 1,290 $ — $ 1,290 Depreciation $ 233 $ 40 $ 273 Amortization, including intangible assets $ 212 $ 32 $ 244 Income tax expense (benefits) $ (14 ) $ — $ (14 ) The reconciliations of segment information to GigaMedia’s consolidated totals are as follows: (in US$ thousands) 2013 2014 2015 Loss from operations: Total segments $ (34,895 ) $ (10,149 ) $ (13,975 ) Adjustment* (3,592 ) (3,324 ) (6,020 ) Total GigaMedia consolidated $ (38,487 ) $ (13,473 ) $ (19,995 ) Share-based compensation Total segments $ (156 ) $ 100 $ (17 ) Adjustment* 375 (79 ) 82 Total GigaMedia consolidated $ 219 $ 21 $ 65 Impairment loss on property, plant and equipment: Total segments $ — $ 28 $ 60 Adjustment* — — — Total GigaMedia consolidated $ — $ 28 $ 60 Impairment loss on intangible assets: Total segments $ 13,251 $ 115 $ 5 Adjustment* — — — Total GigaMedia consolidated $ 13,251 $ 115 $ 5 Impairment loss on prepaid licensing and royalty fees: Total segments $ 2,752 $ 1,259 $ 4,187 Adjustment* — — — Total GigaMedia consolidated $ 2,752 $ 1,259 $ 4,187 Interest income: Total segments $ 9 $ 31 $ 12 Adjustment* 229 651 321 Total GigaMedia consolidated $ 238 $ 682 $ 333 Interest expense: Total segments $ 8 $ 243 $ 129 Adjustment* 41 — 53 Total GigaMedia consolidated $ 49 $ 243 $ 182 Gain (loss) on sales of marketable securities - net: Total segments $ 1,739 $ 8,792 $ 19,939 Adjustments* — (171 ) — Total GigaMedia consolidated $ 1,739 $ 8,621 $ 19,939 Foreign exchange gain (loss): Total segments $ 236 $ (306 ) $ (145 ) Adjustments* (191 ) (250 ) (252 ) Total GigaMedia consolidated $ 45 $ (556 ) $ (397 ) (in US$ thousands) 2013 2014 2015 Gain (loss) on equity method investments - net: Total segments $ 526 $ (531 ) $ (600 ) Adjustment* — — — Total GigaMedia consolidated $ 526 $ (531 ) $ (600 ) Impairment loss on marketable securities and investments: Total segments $ — $ — $ 1,290 Adjustment* — — — Total GigaMedia consolidated $ — $ — $ 1,290 Depreciation: Total segments $ 344 $ 267 $ 273 Adjustments* 64 39 21 Total GigaMedia consolidated $ 408 $ 306 $ 294 Amortization: Total segments $ 1,904 $ 1,195 $ 244 Adjustments* 3 16 1 Total GigaMedia consolidated $ 1,907 $ 1,211 $ 245 Income tax expense (benefit): Total segments $ 228 $ (92 ) $ (14 ) Adjustments* (167 ) 19 (400 ) Total GigaMedia consolidated $ 61 $ (73 ) $ (414 ) * Adjustment items include corporate and certain back-office costs and expenses not attributable to any specific segment. As of December 31, 2013, 2014 and 2015, the compensation related was approximately $2.1 million, $1.7 million and $1.3 million, respectively; professional fees was approximately $125 thousand, $174 thousand and $587 thousand, respectively. The termination charge of proposed acquisition of $2.0 million in 2015 is also included in the adjustments.
Summary of Revenues From Major Products Line	Revenues from the Company’s major product lines are summarized as follow: (in US$ thousands) 2013 2014 2015 MahJong and casino casual games $ 7,065 $ 4,301 $ 3,113 PC massively multiplayer online games 6,968 1,908 1,670 Mobile role playing games — 1,914 2,807 Other games and game related revenues 73 76 955 Cloud computing services 926 1,580 1,706 $ 15,032 $ 9,779 $ 10,251
Revenue by Geographic Region	Revenues by geographic area are attributed by country of the server location. Revenue from by geographic region is as follows: (in US$ thousands) Geographic region / country 2013 2014 2015 Taiwan $ 11,793 $ 7,413 $ 6,889 Hong Kong 3,239 2,366 3,362 $ 15,032 $ 9,779 $ 10,251
Net Tangible Long-Lived Assets by Geographic Region	Net tangible long-lived assets by geographic region are as follows: (in US$ thousands) December 31, Geographic region / country 2013 2014 2015 Taiwan $ 1,657 $ 1,641 $ 1,320 Hong Kong 20 22 71 $ 1,677 $ 1,663 $ 1,391

Principal Activities, Basis o58

Principal Activities, Basis of Presentation, and Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands	Dec. 16, 2015	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Reverse share split ratio	5
Finite lived intangible assets, useful life		3 years
Operating lease, carrying amount of land and buildings		$ 1,391	$ 1,663	$ 1,677
Operating lease, rental income		69	73	74
Operating lease, minimum rental income to be received through, February 2016		8
Advertising expenses		3,100	888	$ 676
Prepaid advertising		$ 5	12
Capitalized software development cost
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Finite lived intangible assets, useful life		3 years
Property Available for Operating Lease
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Operating lease, carrying amount of land and buildings		$ 1,100	1,100
Restricted Cash
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Escrow account		1,000	1,500
Performance Bonds | Restricted Cash
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Escrow account		$ 1,000	$ 1,500
Prepaid Licensing and Royalty Fees | Minimum
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Finite lived intangible assets, useful life		2 years
Prepaid Licensing and Royalty Fees | Maximum
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Finite lived intangible assets, useful life		5 years

Useful Lives of Property Plant

Useful Lives of Property Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2015
Building
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	50 years
Property, plant and equipment - Information and communication equipment | Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	2 years
Property, plant and equipment - Information and communication equipment | Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Office Furniture And Equipment | Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Office Furniture And Equipment | Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Leasehold Improvements | Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Leasehold Improvements | Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years

Reconciliation of Denominators

Reconciliation of Denominators of Basic and Diluted Per Share Computations (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Weighted average number of outstanding shares
Basic	11,052	10,785	10,144
Effect of dilutive securities
Employee share-based compensation	0	0	0
Diluted	11,052	10,785	10,144

Loss Per Share - Additional Inf

Loss Per Share - Additional Information (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share Disclosure [Line Items]
Options excluded from computation of earnings per-share	0	137	230

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail) - USD ($) shares in Thousands	Jun. 26, 2015	Oct. 18, 2013	Oct. 31, 2015
Strawberry Cosmetics
Business Acquisition [Line Items]
Equity ownership percentage acquired	70.00%
Business acquisition, total consideration transferred	$ 93,100,000
Cash paid to terminate share purchase agreement			$ 2,000,000
FingerRockz
Business Acquisition [Line Items]
Business acquisition, total consideration transferred		$ 510,000
Common stock shares owned		405
Percentage of ownership interest		51.60%
Goodwill expected to be deductible for tax purpose		$ 0

Summary of Consideration Paid F

Summary of Consideration Paid For Acquisition and Amounts of Estimated Fair Value of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Oct. 18, 2013	Dec. 31, 2012
Identifiable assets acquired and liabilities assumed:
Goodwill		$ 16,934
FingerRockz
Consideration and noncontrolling interest:
The consideration transferred	$ 510
The fair value of noncontrolling interest in FingerRockz	478
Business Combination Consideration Transferred Including Noncontrolling Interest	988
Identifiable assets acquired and liabilities assumed:
Cash, receivables and other current assets	585
Intangible assets	67
Payables and other current liabilities	(160)
Net	492
Goodwill	496
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total	$ 988

Pro Forma Information of Result

Pro Forma Information of Results of Operations (Detail) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2013USD ($)$ / shares
Business Acquisition [Line Items]
Net revenues	$ 15,040
Net loss attributable to GigaMedia shareholders	$ (34,845)
Basic and diluted loss per share | $ / shares	$ (3.44)

Divestitures - Additional Infor

Divestitures - Additional Information (Detail) $ in Thousands	Aug. 15, 2012USD ($)	May. 31, 2013	Jul. 31, 2012USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2015TWD	Apr. 17, 2013USD ($)	Dec. 31, 2012USD ($)
Settlement Agreement
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Deferred gain on deconsolidation of IAH						$ 1,200
Amount receivable from IAHGames or IAHGames' management						2,258
Remaining shares in IAHGames to be purchased by MCIL						$ 1,000
Infocomm Asia Holdings Pte Ltd
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sale of ownership under agreement		20.00%	60.00%
Ownership retained			20.00%
Consideration for sale	$ 3,000
Deferred gain on deconsolidation of IAH	211						$ 211
Consideration installments receivable							$ 2,250
Game First International Corporation
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration for sale			$ 3,000
Consideration received	$ 750
Spring Asia Limited
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sale of ownership under agreement			100.00%
FingerRockz
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Aggregate selling price relative to the divestiture transaction | TWD					TWD 1
Consideration for sale				$ 0

Summarized Selected Financial I

Summarized Selected Financial Information for Divested Business (Detail) - FingerRockz $ in Thousands	1 Months Ended
	Sep. 30, 2015USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
The fair value of consideration received and receivable, net of any transaction costs	$ 0
The carrying amount (credit balance) of FingerRockz at the date of deconsolidation	(37)
Gain on deconsolidation of FingerRockz	$ 37

Deconsolidation of and Retained

Deconsolidation of and Retained Noncontrolling Investment in IAHGames at Fair Value and Recognized Gain (Detail) - USD ($) $ in Thousands	Aug. 15, 2012	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other comprehensive income component of equity related to IAHGames at the date of the deconsolidation		$ 22,335	$ 11,487	$ 3,603	$ 8,379
Infocomm Asia Holdings Pte Ltd
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
The fair value of consideration received and receivable, net of any transaction costs, plus	$ 3,000
The fair value of the 20% retained noncontrolling investment in IAH at the date of deconsolidation	0
Aggregate of Consideration Receivable and Retained Noncontrolling Investment	3,000
The carrying amount (credit balance) of IAHGames at the date of deconsolidation	(14,536)
Net receivables due to GigaMedia from IAHGames waived upon the closing of the sale	17,542
Other comprehensive income component of equity related to IAHGames at the date of the deconsolidation	(217)
Total	2,789
Deferred gain on deconsolidation of IAHGames	$ 211				$ 211

Deconsolidation of and Retain68

Deconsolidation of and Retained Noncontrolling Investment in IAHGames at Fair Value and Recognized Gain (Parenthetical) (Detail)	Aug. 15, 2012
Infocomm Asia Holdings Pte Ltd
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of retained noncontrolling interest	20.00%

Summarized Selected Financial69

Summarized Selected Financial Information for Discontinued Operations (Detail) - Shanghai JIDI Network Technology Co., Ltd. - Variable Interest Entity, Primary Beneficiary $ in Thousands	12 Months Ended
	Dec. 31, 2013USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	$ 0
Loss from discontinued operations before tax	(318)
Income tax expense	0
Loss from discontinued operations	$ (318)

Summary of Changes to Goodwill

Summary of Changes to Goodwill (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2013USD ($)
Goodwill [Line Items]
Balance at beginning of year	$ 16,934
Acquisition - FingerRockz (Note 4)	496
Impairment charge	(17,054)
Translation adjustment	(376)
Fun Town and FingerRockz
Goodwill [Line Items]
Impairment charge	$ (17,054)

Summary of Intangible Assets by

Summary of Intangible Assets by Major Asset Class (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount		$ 8,331
Accumulated amortization		8,109
Net	$ 88	222
Capitalized software development cost
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	775	2,503
Accumulated amortization	687	2,300
Net	$ 88	203
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount		5,757
Accumulated amortization		5,757
Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount		71
Accumulated amortization		52
Net		$ 19

Intangible Assets - Net - Addit

Intangible Assets - Net - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Intangible Assets [Line Items]
Finite lived intangible assets, useful life	3 years
Weighted-average life of identifiable intangible assets	3 years
Amortization expense of intangible assets	$ 236	$ 1,200	$ 1,900
Capitalized software development cost
Intangible Assets [Line Items]
Finite lived intangible assets, useful life	3 years
Amortization expense of intangible assets	$ 217	$ 494	$ 1,200

Estimated Amortization Expense

Estimated Amortization Expense of Intangibles (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
2,016	$ 71
2,017	14
2,018	3
Net	$ 88	$ 222

Summary of Changes to Prepaid L

Summary of Changes to Prepaid Licensing and Royalty Fees (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Prepaid Expenses [Line Items]
Balance at beginning of year	$ 4,383
Addition	17	$ 186	$ 52
Amortization and usage	(245)	(1,211)	(1,907)
Impairment charges (Note 9)	(4,187)	(1,259)	(2,752)
Balance at end of year	239	4,383
Prepaid Licensing and Royalty Fees
Prepaid Expenses [Line Items]
Balance at beginning of year	4,383	4,666	8,644
Addition	1,801	1,498	14
Amortization and usage	(1,743)	(264)	(706)
Exchange difference	(15)	(258)	(216)
Impairment charges (Note 9)	(4,187)	(1,259)	(3,070)
Balance at end of year	$ 239	$ 4,383	$ 4,666

Carrying Amounts and Estimated

Carrying Amounts and Estimated Fair Values of Financial Instruments (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Financial assets
Cash and cash equivalents	$ 71,432	$ 50,640	$ 58,801	$ 62,731
Marketable securities - current	4	29,340
Accounts receivable	1,246	1,298
Restricted cash	1,000	8,991
Marketable debt securities - noncurrent		4,744
Refundable deposits	272	302
Financial liabilities
Short-term borrowings	6,093	18,641
Accounts payable	320	771
Accrued compensation	759	796
Accrued expenses	3,037	3,465
Carrying Amount
Financial assets
Cash and cash equivalents	71,432	50,640
Marketable securities - current	4	29,340
Accounts receivable	1,246	1,298
Restricted cash	1,000	8,991
Marketable debt securities - noncurrent		4,744
Refundable deposits	272	302
Financial liabilities
Short-term borrowings	6,093	18,641
Accounts payable	320	771
Accrued compensation	759	796
Accrued expenses	3,037	3,465
Estimated Fair Value
Financial assets
Cash and cash equivalents	71,432	50,640
Marketable securities - current	4	29,340
Accounts receivable	1,246	1,298
Restricted cash	1,000	8,991
Marketable debt securities - noncurrent		4,744
Refundable deposits	272	302
Financial liabilities
Short-term borrowings	6,093	18,641
Accounts payable	320	771
Accrued compensation	759	796
Accrued expenses	$ 3,037	$ 3,465

Ranges of Significant Unobserva

Ranges of Significant Unobservable Inputs Used to Value Level Three Financial Instruments (Detail) - Fair Value Measurements Using Level 3 - Debt Securities	12 Months Ended
	Dec. 31, 2014
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount for lack of marketability	25.00%
Significant unobservable inputs, valuation technique	Discount for lack of marketability
Minimum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Price/Sales per share ratio	200.00%
Maximum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Price/Sales per share ratio	1400.00%

Assets and Liabilities Measured

Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	$ 1,010	$ 55,187
Bank Time Deposits
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents-time deposits	6	12,112
Restricted cash-time deposits	1,000	8,991
Equity Securities | Current Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	4	29,022
Debt Securities | Noncurrent Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities		4,744
Open-end fund | Current Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities		318
Fair Value Measurements Using Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	4	29,340
Fair Value Measurements Using Level 1 | Equity Securities | Current Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	4	29,022
Fair Value Measurements Using Level 1 | Open-end fund | Current Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities		318
Fair Value Measurements Using Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	1,006	21,103
Fair Value Measurements Using Level 2 | Bank Time Deposits
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents-time deposits	6	12,112
Restricted cash-time deposits	$ 1,000	8,991
Fair Value Measurements Using Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total		4,744
Fair Value Measurements Using Level 3 | Debt Securities | Noncurrent Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities		$ 4,744

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair Value Measurements [Line Items]
Unrealized gains on marketable securities	$ 4,800	$ 101	$ 4,700

Reconciliation of Beginning and

Reconciliation of Beginning and Ending Balances of Assets Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs Level Three (Detail) - Marketable Securities - Debt and Equity Securities - Available-for-sale Securities - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at beginning of year	$ 4,744	$ 3,939
Total gains or (losses) (realized/unrealized), included in earnings	(2,017)
Total gains or (losses) (realized/unrealized), included in other comprehensive income		805
Sale	(2,727)
Balance at end of year		4,744
The amount of total gains or (losses) for the period included in earnings attributable to the change in unrealized gains or losses relating to assets still held at the reporting date.	$ 0	$ 0

Realized and Unrealized Gains (

Realized and Unrealized Gains (Or Losses) Included In Income for Assets and Liabilities Measured At Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3) (Detail) - Fair Value, Measurements, Recurring - Gain on Sales of Marketable Securities - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Unrealized Gains (Losses) [Line Items]
Total gains (losses) included in earnings	$ 5,845		$ 985
Change in unrealized gains (losses) relating to assets still held at the reporting date		$ 805	$ 1,212

Summary of Assets and Liabiliti

Summary of Assets and Liabilities Measured at Fair Value on Nonrecurring Basis (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Property, plant and equipment-Information and communication equipment		$ 60	$ 28
Intangible assets - total impairment losses		5	115	$ 13,251
Prepaid licensing and royalty fees		4,187	1,259	2,752
Prepaid Licensing and Royalty Fees
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Prepaid licensing and royalty fees		4,187	1,259	$ 3,070
Fair Value, Measurements, Nonrecurring
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Investments-Cost-method		0
Investments-Equity-method	[1]	188
Total		188	3,033
Investments-Cost-method - total impairment losses	[1]	1,000
Investments-Equity-method - total impairment losses	[1]	290
Property, plant and equipment-Information and communication equipment	[2]	60	28
Intangible assets - total impairment losses	[3]	5	115
Prepaid licensing and royalty fees	[4]	4,187	1,259
Total		5,542	1,402
Fair Value, Measurements, Nonrecurring | Property, plant and equipment - Information and communication equipment
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Property, plant and equipment-Information and communication equipment	[2]	0	0
Fair Value, Measurements, Nonrecurring | Prepaid Licensing and Royalty Fees
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Prepaid licensing and royalty fees	[4]		3,033
Fair Value, Measurements, Nonrecurring | Capitalized software development cost
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets	[3]	0
Fair Value, Measurements, Nonrecurring | Trade Name and Capitalized Software Cost
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets	[3]		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Property, plant and equipment - Information and communication equipment
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Property, plant and equipment-Information and communication equipment	[2]	0	0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Capitalized software development cost
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets	[3]	0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Trade Name and Capitalized Software Cost
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets	[3]		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Property, plant and equipment - Information and communication equipment
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Property, plant and equipment-Information and communication equipment	[2]	0	0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Capitalized software development cost
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets	[3]	0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Trade Name and Capitalized Software Cost
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets	[3]		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Investments-Equity-method	[1]	188
Total		188	3,033
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Property, plant and equipment - Information and communication equipment
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Property, plant and equipment-Information and communication equipment	[2]	0	0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Prepaid Licensing and Royalty Fees
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Prepaid licensing and royalty fees	[4]		3,033
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Capitalized software development cost
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets	[3]	$ 0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Trade Name and Capitalized Software Cost
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets	[3]		$ 0
[1]	Impairment losses on certain cost method and equity method investments which were determined to be impaired: In 2015, certain cost method investments with carrying amounts of $1.0 million were fully written down to zero, resulting in an impairment charge of $1.0 million, and an equity method investment with a carrying amount of $478 thousand was written down to its estimated fair value of $188 thousand, resulting in an impairment charge of $290 thousand. The impairment charges are included in non-operating expenses within "impairment loss on marketable securities and investments" in the consolidated statements of operations. Cost method and equity method investments are measured at fair value on a nonrecurring basis when declines in fair value are determined to be other-than-temporary, using other observable inputs such as trading prices of similar classes of the stock or using discounted cash flows, incorporating adjusted available market discount rate information and our Company's estimates for liquidity risk.
[2]	Impairment losses on certain property, plant, and equipment which were determined to be impaired: In 2014 and 2015, we recognized an impairment loss of $28 thousand and $60 thousand against our information and communication equipment. The impairment charges are included in operating expenses within "impairment losses on property, plant and equipment" in the consolidated statements of operations. The impairment charge for the equipment was related to servers used for certain product and service lines within our cloud product and service business for which the carrying amount was determined not to be recoverable from its related future undiscounted cash flows. This equipment was valued using unobservable inputs such as discounted cash flows, incorporating adjusted available market discount rate information and our Company's estimates for liquidity risk, and other cash flow model - related assumptions.
[3]	Impairment losses on certain intangible assets which were determined to be impaired: In 2014 and 2015, certain capitalized and prepaid software development costs for our cloud product and service business were fully written down, resulting in impairment charges of $115 thousand and $5 thousand, included in operating expenses within "impairment loss on intangible assets" in the consolidated statements of operations. The impairment charge is for certain product lines within our cloud product and service business that we decided to shift focus from, and as a result, we recorded a full impairment of the carrying value of the assets related to these items.
[4]	Impairment losses on certain prepaid licensing and royalty fees which were determined to be impaired: In 2014 and 2015, certain prepaid licensing and royalty fees were written down to $3.0 million and $0, respectively, resulting in impairment charges of $1.3 million and $4.2 million, respectively. This impairment is included in operating expenses in the consolidated statements of operations. The impairment charges for the prepaid licensing and royalty fees related to certain licensed games within our Asian online game and service business that we stopped operating or for which the carrying amounts of the related assets were determined not to be recoverable from their expected future undiscounted cash flows. The licensing fee games and related royalties are re-valued on when impairment exists, using unobservable inputs such as discounted cash flows, incorporating adjusted available market discount rate information and our Company's estimates for liquidity risk, along with other cash flow model related assumptions.

Summary of Assets and Liabili82

Summary of Assets and Liabilities Measured at Fair Value on Nonrecurring Basis (Parenthetical) (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Equity method investment, carrying amount		$ 4,524	$ 5,781
Property, plant and equipment, impairment loss		60	28
Intangible assets, total impairment losses		5	115	$ 13,251
Prepaid licensing and royalty, total impairment losses		4,187	1,259	$ 2,752
Fair Value, Measurements, Nonrecurring
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cost method investment, carrying amount		1,000
Cost method investment, written down		0
Cost method investment, impairment charges	[1]	1,000
Equity method investment, carrying amount		478
Equity method investment, estimated fair value	[1]	188
Equity method investment, impairment charges	[1]	290
Property, plant and equipment, impairment loss	[2]	60	28
Intangible assets, total impairment losses	[3]	5	115
Prepaid licensing and royalty, written down		0	3,000
Prepaid licensing and royalty, total impairment losses	[4]	$ 4,187	$ 1,259
[1]	Impairment losses on certain cost method and equity method investments which were determined to be impaired: In 2015, certain cost method investments with carrying amounts of $1.0 million were fully written down to zero, resulting in an impairment charge of $1.0 million, and an equity method investment with a carrying amount of $478 thousand was written down to its estimated fair value of $188 thousand, resulting in an impairment charge of $290 thousand. The impairment charges are included in non-operating expenses within "impairment loss on marketable securities and investments" in the consolidated statements of operations. Cost method and equity method investments are measured at fair value on a nonrecurring basis when declines in fair value are determined to be other-than-temporary, using other observable inputs such as trading prices of similar classes of the stock or using discounted cash flows, incorporating adjusted available market discount rate information and our Company's estimates for liquidity risk.
[2]	Impairment losses on certain property, plant, and equipment which were determined to be impaired: In 2014 and 2015, we recognized an impairment loss of $28 thousand and $60 thousand against our information and communication equipment. The impairment charges are included in operating expenses within "impairment losses on property, plant and equipment" in the consolidated statements of operations. The impairment charge for the equipment was related to servers used for certain product and service lines within our cloud product and service business for which the carrying amount was determined not to be recoverable from its related future undiscounted cash flows. This equipment was valued using unobservable inputs such as discounted cash flows, incorporating adjusted available market discount rate information and our Company's estimates for liquidity risk, and other cash flow model - related assumptions.
[3]	Impairment losses on certain intangible assets which were determined to be impaired: In 2014 and 2015, certain capitalized and prepaid software development costs for our cloud product and service business were fully written down, resulting in impairment charges of $115 thousand and $5 thousand, included in operating expenses within "impairment loss on intangible assets" in the consolidated statements of operations. The impairment charge is for certain product lines within our cloud product and service business that we decided to shift focus from, and as a result, we recorded a full impairment of the carrying value of the assets related to these items.
[4]	Impairment losses on certain prepaid licensing and royalty fees which were determined to be impaired: In 2014 and 2015, certain prepaid licensing and royalty fees were written down to $3.0 million and $0, respectively, resulting in impairment charges of $1.3 million and $4.2 million, respectively. This impairment is included in operating expenses in the consolidated statements of operations. The impairment charges for the prepaid licensing and royalty fees related to certain licensed games within our Asian online game and service business that we stopped operating or for which the carrying amounts of the related assets were determined not to be recoverable from their expected future undiscounted cash flows. The licensing fee games and related royalties are re-valued on when impairment exists, using unobservable inputs such as discounted cash flows, incorporating adjusted available market discount rate information and our Company's estimates for liquidity risk, along with other cash flow model related assumptions.

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash and Cash Equivalents [Line Items]
Cash and savings accounts	$ 71,426	$ 38,529
Time deposits	1,006	21,102
Total cash and cash equivalents	72,432	59,631
Less: Cash restricted as collateral and performance bond	(1,000)	(8,991)
Cash and cash equivalents reported on the consolidated statements of cash flows	71,432	50,640	$ 58,801	$ 62,731
Total cash and cash equivalents	$ 72,432	$ 59,631

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Cash and Cash Equivalents [Line Items]
Time Deposit pledged as collateral for borrowings		$ 7.5
Restricted Cash
Cash and Cash Equivalents [Line Items]
Escrow Deposit	$ 1	$ 1.5

Cash and Cash Equivalents, As w

Cash and Cash Equivalents, As well As Restricted, Cash in Bank Accounts Jurisdictions of Major Financial Institutions (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents and Restricted cash	$ 72,432	$ 59,631
Taiwan
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents and Restricted cash	69,879	49,829
Hong Kong
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents and Restricted cash	1,120	2,178
China
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents and Restricted cash	16	6,055
Singapore
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents and Restricted cash	$ 1,417	1,418
Other Countries
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents and Restricted cash		$ 151

Marketable Securities Current (

Marketable Securities Current (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Equity securities	$ 4	$ 29,022
Marketable securities - current	$ 4	29,340
Open-end fund
Schedule of Available-for-sale Securities [Line Items]
Marketable securities - current		$ 318

Marketable Securities - Current

Marketable Securities - Current - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Realized gains from disposal of marketable securities	$ 19,939	$ 8,621	$ 1,739
Available for sale Securities Current
Schedule of Available-for-sale Securities [Line Items]
Unrealized gains for marketable securities	3	9,400
Realized gains from disposal of marketable securities	$ 14,100	$ 8,800	$ 754

Accounts Receivable (Detail)

Accounts Receivable (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 1,275	$ 1,354
Less: Allowance for doubtful accounts	(29)	(56)
Accounts receivable - net	$ 1,246	$ 1,298

Summary of the Changes in Allow

Summary of the Changes in Allowance for Doubtful Accounts (Detail) - Allowance for Doubtful Accounts, Current - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at beginning of year	$ 56	$ 55	$ 130
Additions: Provision for bad debt expense	3	37	37
Less: Write-offs	(28)	(33)	(109)
Translation adjustment	(2)	(3)	(3)
Balance at end of year	$ 29	$ 56	$ 55

Other Current Assets (Detail)

Other Current Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Other Assets, Current [Line Items]
Loans receivable - current	$ 64	$ 27
Less: Allowance for loans receivable - current	(28)	(27)	$ (3,394)	$ (3,437)
Other	235	325
Other current assets	$ 271	$ 325

Reconciliation of Changes in Al

Reconciliation of Changes in Allowance for Loans Receivable Current (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance at beginning of year	$ 27	$ 3,394	$ 3,437
Less: Writes-offs		(3,359)
Less: Reversal for collection of bad debt	2		(54)
Translation adjustment	(1)	(8)	11
Balance at end of year	$ 28	$ 27	$ 3,394

Marketable Debt Securities Nonc

Marketable Debt Securities Noncurrent (Detail) $ in Thousands	Dec. 31, 2014USD ($)
Schedule of Available-for-sale Securities [Line Items]
Debt securities	$ 4,744

Marketable Debt Securities - No

Marketable Debt Securities - Noncurrent - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Realized gains (losses) from disposal of marketable securities	$ 19,939	$ 8,621	$ 1,739
Available for sale Securities Non Current
Schedule of Available-for-sale Securities [Line Items]
Unrealized gains for marketable securities	0	2,000
Realized gains (losses) from disposal of marketable securities	$ 5,800	$ (171)	$ 985

Equity Investments (Detail)

Equity Investments (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule of Investments [Line Items]
Investments accounted for under the equity method	$ 4,524	$ 5,781

Equity Investments - Additional

Equity Investments - Additional Information (Detail)	1 Months Ended
	May. 31, 2013	Jul. 31, 2012	Dec. 31, 2015
Infocomm Asia Holdings Pte Ltd
Schedule of Investments [Line Items]
Investments percentages accounted under equity method accounting	20.00%
Sale of ownership under agreement	20.00%	60.00%
East Gate Media Contents and Technology Fund
Schedule of Investments [Line Items]
Investments percentages accounted under equity method accounting			17.65%
Double2 Network Technology Company Limited
Schedule of Investments [Line Items]
Investments percentages accounted under equity method accounting			22.86%

Summary of Financial Informatio

Summary of Financial Information of East Gate (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule of Equity Method Investments [Line Items]
Investments and other related assets	$ 21,833	$ 25,567
Other assets	3,212	4,365
Total assets	25,045	29,932
Total liabilities	478	533
Total net assets of the fund	24,567	29,399
Investment and related income	5,419	8,351	$ 10,735
Impairment loss		(480)
Other costs and expenses	(8,219)	(10,642)	(7,755)
Net income (loss)	$ (2,800)	$ (2,771)	$ 2,980

Short-Term Borrowings - Additio

Short-Term Borrowings - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Short-term Debt [Line Items]
Short-term borrowings	$ 6,093	$ 18,641
Short-term borrowings, maximum annual interest rate	1.90%	1.95%
Short-term borrowings, minimum annual interest rate	1.81%	1.35%
Short-term borrowings, weighted-average interest rate	1.89%	1.72%
Unused lines of credit available for borrowing	$ 12,900	$ 1,100
Collateral pledged for borrowings	$ 1,000	$ 7,500
Maturity Date One
Short-term Debt [Line Items]
Short-term borrowings, maturity date	2016-01	2015-01
Maturity Date Two
Short-term Debt [Line Items]
Short-term borrowings, maturity date	2016-02	2015-07
Maturity Date Three
Short-term Debt [Line Items]
Short-term borrowings, maturity date	2016-05

Accrued Expenses (Detail)

Accrued Expenses (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule of Accrued Liabilities [Line Items]
Accrued outsourced development	$ 52	$ 838
Accrued professional fees	865	603
Accrued royalties	313	308
Accrued advertising expenses	811	613
Accrued incentive to distributors	63	71
Accrued director compensation and liability insurance	238	155
Other	695	877
Accrued expenses	$ 3,037	$ 3,465

Other Current Liabilities (Deta

Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Other Current Liabilities [Line Items]
Income taxes payable	$ 1,252	$ 1,542
Other	271	176
Other current liabilities	$ 1,523	$ 1,718

Pension Benefits - Additional I

Pension Benefits - Additional Information (Detail) TWD in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2015TWD	Dec. 31, 2015HKD	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 153,000			$ 196,000
Prepaid pension	109,000			45,000
Fair value of plan assets	310,000			303,000
Accumulated other comprehensive income	0			0
Net periodic benefit cost (income)	(58,000)			(199,000)	$ (77,000)
Defined benefit plan, expected contribution in 2016	7,000
Benefit payments from 2016 to 2020	1,000
Benefit payments from 2021 to 2025	$ 1,000
Maximum
Defined Benefit Plan Disclosure [Line Items]
Lump sum retirement benefit, equivalent months of pensionable salary	45 months	45 months	45 months
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Total amount of defined contribution pension expenses	$ 318,000			$ 364,000	$ 357,000
Taiwan | Monthly Payment
Defined Benefit Plan Disclosure [Line Items]
Maximum monthly contribution for each employee	$ 274	TWD 9
Taiwan | Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Percentage of salaries and wages contributed	2.00%	2.00%	2.00%
Taiwan | Pension Plan | Minimum
Defined Benefit Plan Disclosure [Line Items]
Percentage of salaries and wages contributed	6.00%	6.00%	6.00%
Hong Kong
Defined Benefit Plan Disclosure [Line Items]
Percentage of salaries and wages contributed	5.00%	5.00%	5.00%
Hong Kong | Monthly Payment
Defined Benefit Plan Disclosure [Line Items]
Maximum monthly contribution for each employee	$ 194		HKD 1,500
For each of first 15 years of service
Defined Benefit Plan Disclosure [Line Items]
Lump sum retirement benefit, equivalent months of pensionable salary	2 months	2 months	2 months
For each year of service thereafter
Defined Benefit Plan Disclosure [Line Items]
Lump sum retirement benefit, equivalent months of pensionable salary	1 month	1 month	1 month

Plan's Benefit Obligations, Fai

Plan's Benefit Obligations, Fair Value of Plan Assets, and Funded Status (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Benefit Obligation	$ 201	$ 258
Fair value of plan assets	310	303
Defined Benefit Plan, Funded Status of Plan	(109)	(45)
Noncurrent liabilities (assets)	(109)	(45)
Accumulated other comprehensive income	0	0
Net amount recognized	(109)	(45)
Amounts recognized in accumulated comprehensive income consist of:
Unrecognized net gain	$ 0	$ 0

Pension Cost (Detail)

Pension Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost		$ 15
Interest cost	$ 5	9
Expected return on plan assets	(6)	(6)
Amortization of prior service cost	0	0
Amortization of net loss	0	0
Curtailment gain	(57)	(217)
Net periodic benefit cost (income)	$ (58)	$ (199)	$ (77)

Weighted Average Assumptions Us

Weighted Average Assumptions Used to Determine Benefit Obligations (Detail)	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Discount rate	1.875%	2.00%
Rate of compensation increase	1.50%	1.50%

Schedule of Weighted-Average As

Schedule of Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost (Detail)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate	2.00%	2.00%
Rate of return on plan assets	2.00%	2.00%
Rate of compensation increase	1.50%	1.50%

Other Liabilities (Detail)

Other Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Other Liabilities Noncurrent [Line Items]
Deferred tax liabilities (Note 24)	$ 1,712	$ 1,928
Other	10	10
Other (Notes 20 and 24)	$ 1,722	$ 1,938

Equity - Additional Information

Equity - Additional Information (Detail) - USD ($) $ in Millions	Dec. 16, 2015	Dec. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Reverse stock split	1-for-5
Effective date of stock split	Dec. 16, 2015
Hoshin GigaMedia Center Inc.
Class of Stock [Line Items]
Appropriation percentage of net profit for statutory surplus reserve		10.00%
Legal reserves		$ 3	$ 3
Hoshin GigaMedia Center Inc. | Maximum
Class of Stock [Line Items]
Statutory Surplus Reserve Fund percentage of aggregate paid-in capital		50.00%
Hoshin GigaMedia Center Inc. | when the reserve balance has reached 50 percent of the aggregate paid-in capital of Hoshin GigaMedia | Maximum
Class of Stock [Line Items]
Percentage of statutory surplus reserve available to offset a deficit or be distributed as a stock dividend		50.00%

Accumulated Balances of Other C

Accumulated Balances of Other Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ (11,487)	$ (3,603)	$ (8,379)
Net current period change	8,435	730	5,651
Reclassification adjustments for gains reclassified into income	(19,283)	(8,614)	(875)
Ending balance	(22,335)	(11,487)	(3,603)
Foreign currency items
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(22,876)	(22,707)	(22,770)
Net current period change	(118)	(176)	(801)
Reclassification adjustments for gains reclassified into income	656	7	864
Ending balance	(22,338)	(22,876)	(22,707)
Unrealized gain on securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	11,389	19,104	14,406
Net current period change	8,553	906	6,437
Reclassification adjustments for gains reclassified into income	(19,939)	(8,621)	(1,739)
Ending balance	$ 3	$ 11,389	19,104
Pension and post retirement benefit plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance			(15)
Net current period change			$ 15

Summary of Total Stock-Based Co

Summary of Total Stock-Based Compensation Expense Recognized in Consolidated Statements of Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense	$ 65	$ 21	$ 219
General and Administrative Expense
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense	65	21	219
Segment, Continuing Operations
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense, net of tax	$ 65	$ 21	$ 219

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 65,000	$ 21,000	$ 219,000
Stock-based compensation tax benefit recognized	$ 271,000	$ 242,000
Share-based compensation, number of shares reserved for issuance, contractual terms	5 years 9 months	5 years 10 months 24 days
Share-based compensation, number of options exercised	0	907,000	1,000
Share-based compensation, cash received from exercise of stock options	$ 0	$ 3,593,000	$ 2,000
Total intrinsic value of options exercised	0	1,855,000	1,000
Unrecognized compensation cost related to nonvested options	$ 18,000
Unrecognized compensation cost related to nonvested options, expected recognition period	9 months
Capitalized stock-based compensation
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 0	0
Stock-based compensation tax benefit recognized	0	0
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of RSUs granted	0	0	0
Unrecognized compensation cost related to nonvested RSUs	0	0
Cash received from employee stock award vesting and the forfeiture of RSUs	$ 0	$ 0	$ 0
2004 Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, number of shares reserved for issuance	1,400,000
Share-based compensation, number of shares reserved for issuance, contractual terms	10 years
2002 Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, number of shares reserved for issuance	3,000,000
Share-based compensation, number of shares reserved for issuance, contractual terms	10 years
2006 Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, number of shares reserved for issuance	200,000
Share-based compensation, number of shares reserved for issuance, contractual terms	10 years
2007 Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, number of shares reserved for issuance	400,000
Share-based compensation, number of shares reserved for issuance, contractual terms	10 years
2008 Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, number of shares reserved for issuance	200,000
Share-based compensation, number of shares reserved for issuance, contractual terms	10 years
2008 Employee Share Purchase Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, number of shares reserved for issuance	40,000
2009 Equity Incentive Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, number of shares reserved for issuance	300,000
Share-based compensation, number of shares reserved for issuance, contractual terms	10 years
2009 Employee Share Purchase Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, number of shares reserved for issuance	40,000
Share-based compensation, number of shares issued	0
2010 Equity Incentive Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, number of shares reserved for issuance	200,000
Share-based compensation, number of shares reserved for issuance, contractual terms	10 years
2010 Employee Share Purchase Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, number of shares reserved for issuance	40,000
Share-based compensation, number of shares issued	0

Summary of General Terms of Sto

Summary of General Terms of Stock-Based Compensation Plans for Awards Granted (Detail) - $ / shares		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted awards		12,000	66,000	124,000
Options' exercise price		$ 3.85	$ 6.15	$ 5.45
2002 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted awards		600,000
Vesting schedule		immediately upon granting
2004 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted awards	[1]	1,575,037
Vesting schedule		immediately upon granting to four years
2004 Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options' exercise price		$ 7.15
2004 Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options' exercise price		$ 12.35
2006 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted awards	[2]	256,716
Vesting schedule		immediately upon granting to four years
2006 Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options' exercise price		$ 3.85
2006 Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options' exercise price		83
2006 Plan | Restricted Stock Units (RSUs) | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
RSUs' grant date fair value		14.55
2006 Plan | Restricted Stock Units (RSUs) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
RSUs' grant date fair value		$ 80.05
2007 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted awards	[3]	671,057
Vesting schedule		immediately upon granting to four years
2007 Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options' exercise price		$ 4.9885
2007 Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options' exercise price		90.85
2007 Plan | Restricted Stock Units (RSUs) | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
RSUs' grant date fair value		12.35
2007 Plan | Restricted Stock Units (RSUs) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
RSUs' grant date fair value		$ 76.75
2008 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted awards		200,000
Vesting schedule		immediately upon granting to six years
2008 Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options' exercise price		$ 12.35
2008 Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options' exercise price		$ 21.2
2009 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted awards	[4]	500,000
Vesting schedule		immediately upon granting to four years
2009 Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options' exercise price		$ 4.775
2009 Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options' exercise price		$ 12.35
2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted awards	[2]	440,000
Vesting schedule		three years
2010 Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options' exercise price		$ 4.0505
2010 Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options' exercise price		$ 5.7
[1]	The granted awards, net of forfeited or canceled shares, were within reserved shares of 1,400 thousand common shares.
[2]	The granted awards, net of forfeited or canceled shares, were within reserved shares of 200 thousand common shares.
[3]	The granted awards, net of forfeited or canceled shares, were within reserved shares of 400 thousand common shares.
[4]	The granted awards, net of forfeited or canceled shares, were within reserved shares of 300 thousand common shares.

Summary of General Terms of 111

Summary of General Terms of Stock-Based Compensation Plans for Awards Granted (Parenthetical) (Detail) - Maximum	Dec. 31, 2015shares
2004 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation, common stock shares reserved	1,400,000
2006 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation, common stock shares reserved	200,000
2007 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation, common stock shares reserved	400,000
2009 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation, common stock shares reserved	300,000
2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation, common stock shares reserved	200,000

Summary of Assumptions Used in

Summary of Assumptions Used in Black-Scholes Option-Pricing Model to Estimate Fair Value of Stock Options Granted (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option term (years)	5 years 9 months	5 years 10 months 24 days
Volatility	49.239%
Volatility, minimum		58.75%
Volatility, maximum		59.27%
Weighted-average volatility	49.00%	59.00%
Risk-free interest rate	1.506%
Risk-free interest rate, minimum		1.968%
Risk-free interest rate, maximum		2.065%
Dividend yield	0.00%	0.00%
Weighted-average fair value of option granted	$ 1.80	$ 3.41

Summary of Option Transactions

Summary of Option Transactions (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Weighted Average Exercise Price
Beginning Balance	$ 20.30	$ 9.75	$ 9.85
Options granted	3.85	6.15	5.45
Options exercised		3.95	3.95
Options Forfeited / canceled / expired	5.31	5.65	6.40
Ending Balance	20.51	20.30	9.75
Exercisable at December 31	21.28	23.35	10.80
Ending Balance	$ 20.51	$ 20.30	$ 9.75
No. of Shares
Beginning Balance	626,000	1,844,000	1,841,000
Options granted	12,000	66,000	124,000
Options exercised	0	(907,000)	(1,000)
Options Forfeited / canceled / expired	(21,000)	(377,000)	(120,000)
Ending Balance	617,000	626,000	1,844,000
Exercisable at December 31	586,000	519,000	1,514,000
Vested and expected to vest at December 31	617,000	626,000	1,844,000
Weighted- Average Remaining Contractual Term
Balance at December 31	4 years 2 months 5 days
Exercisable at December 31	3 years 11 months 12 days
Vested and expected to vest at December 31	4 years 2 months 5 days
Aggregate Intrinsic Value
Balance at December 31	$ 0
Exercisable at December 31	0
Vested and expected to vest at December 31	$ 0

Information about Stock Options

Information about Stock Options Outstanding (Detail) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding, Exercise price	$ 20.51	$ 20.30	$ 9.75	$ 9.85
Options outstanding, No. of Shares	617
Option currently exercisable, Exercise price	$ 21.28	$ 23.35	$ 10.80
Option currently exercisable, No. of Shares	586
Range One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding, No. of Shares	116
Options outstanding, Weighted average remaining contractual life	7 years 1 month 13 days
Option currently exercisable, No. of Shares	104
Range Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding, No. of Shares	378
Options outstanding, Weighted average remaining contractual life	4 years 1 month 10 days
Option currently exercisable, No. of Shares	359
Range Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding, No. of Shares	123
Options outstanding, Weighted average remaining contractual life	1 year 7 months 24 days
Option currently exercisable, No. of Shares	123
Minimum | Range Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding, Exercise price	$ 5
Option currently exercisable, Exercise price	5
Minimum | Range Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding, Exercise price	50
Option currently exercisable, Exercise price	50
Maximum | Range One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding, Exercise price	5
Option currently exercisable, Exercise price	5
Maximum | Range Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding, Exercise price	50
Option currently exercisable, Exercise price	50
Maximum | Range Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding, Exercise price	100
Option currently exercisable, Exercise price	$ 100

Income (Loss) From Continuing O

Income (Loss) From Continuing Operations Before Income Taxes by Geographic Location (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Geographic Reporting Disclosure [Line Items]
Taiwan Operations	$ (13,177)	$ (13,158)	$ (33,077)
Non-Taiwan operations	10,475	8,095	(1,605)
Income (loss) from continuing operations before income taxes	$ (2,702)	$ (5,063)	$ (34,682)

Components of Income Tax Expens

Components of Income Tax Expense (Benefit) from Continuing Operations by Taxing Jurisdiction (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Components Of Income Tax Expense Benefit [Line Items]
Current	$ (198)	$ (73)	$ (318)
Deferred	(216)		379
Total income tax expense (benefit)	(414)	(73)	61
Taiwan
Components Of Income Tax Expense Benefit [Line Items]
Current	(198)	(74)	(131)
Deferred			379
Total income tax expense (benefit)	(198)	(74)	248
Foreign Tax Authority
Components Of Income Tax Expense Benefit [Line Items]
Current		1	(187)
Deferred	(216)
Total income tax expense (benefit)	$ (216)	$ 1	$ (187)

Reconciliation of Effective Tax

Reconciliation of Effective Tax Rate Related to Continuing Operations to Statutory United States Federal Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule Of Effective Tax Rates Line Items
Taiwan statutory rate, including taxes on income and retained earnings	23.85%	23.85%	23.85%
Foreign tax differential	183.28%	42.23%	(3.71%)
Tax-exempt income in foreign jurisdictions	2.71%	(0.00%)	3.12%
Non-deductible items - impairment charges on goodwill	0.00%	0.00%	(11.73%)
Non-deductible items - bad debts	(57.91%)	(5.16%)	0.00%
Other non-deductible expenses	(17.47%)	0.00%	0.00%
Changes in unrecognized tax benefits	6.84%	(3.15%)	(4.12%)
Adjustment for prior year payable	0.00%	1.81%	0.54%
Change in valuation allowance	(130.14%)	(52.97%)	(8.83%)
Other	4.17%	(5.16%)	0.70%
Effective rate	15.33%	1.45%	(0.18%)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Contingency [Line Items]
Expense (benefit) for income taxes attributable to discontinued operation	$ 0	$ 0	$ 0
Deferred tax assets, current		0
Deferred tax liabilities	1,712,000	1,928,000
Unrecognized tax benefits that if recognized would affect the effective tax rate	1,200,000	8,300,000	8,800,000
Unrecognized tax benefits that if recognized would be offset by a valuation allowance	0	6,400,000	6,700,000
Unrecognized tax benefits, income tax penalties and interest expense	$ 0	0	$ 0
Other Liabilities
Income Tax Contingency [Line Items]
Deferred tax liabilities		$ 1,928,000
Taiwan | Undistributed Foreign Earnings
Income Tax Contingency [Line Items]
Tax loss carryforward period	10 years

Significant Components of Defer

Significant Components of Deferred Tax Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Schedule of Deferred Tax Assets and Liabilities [Line Items]
Net operating loss carryforwards	$ 8,475	$ 5,895
Prepaid licensing and royalty fees	1,035	369
Investments	814
Intangible assets and goodwill	282	509
Share-based compensation	271	242
Property, plant and equipment	91	6
Other	57	126
Deferred Tax Assets, Gross, Total	11,025	7,147
Less: valuation allowance	(11,025)	(7,147)	$ (4,754)	$ (18,333)
Deferred tax assets - net	$ 0	$ 0

Significant Components of De120

Significant Components of Deferred Tax Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule of Deferred Tax Assets and Liabilities [Line Items]
Investment in affiliated companies, principally due to undistributed income	$ 1,712	$ 1,928

Reconciliation of Beginning 121

Reconciliation of Beginning and Ending Amounts of Valuation Allowance on Deferred Tax Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Valuation Allowance [Line Items]
Balance at beginning of year	$ 7,147	$ 4,754	$ 18,333
Subsequent utilization of valuation allowance			(7)
Additions to valuation allowance	4,185	2,682	3,063
Exchange differences	(307)	(289)	(19)
Balance at end of year	$ 11,025	$ 7,147	4,754
Divestiture
Valuation Allowance [Line Items]
Divestitures			$ (16,616)

Net Operating Loss Carryforward

Net Operating Loss Carryforwards available to Offset Future Income (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Operating Loss Carryforwards [Line Items]
Amount	$ 39,259
Hong Kong
Operating Loss Carryforwards [Line Items]
Amount	$ 12,092
Expiring year	Indefinite
Taiwan
Operating Loss Carryforwards [Line Items]
Amount	$ 27,167
Taiwan | Earliest Tax Year
Operating Loss Carryforwards [Line Items]
Expiring year	2,020
Taiwan | Latest Tax Year
Operating Loss Carryforwards [Line Items]
Expiring year	2,025

Reconciliation of Beginning 123

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits Excluding Effects of Accrued Interest (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Contingency [Line Items]
Balance at beginning of year	$ 8,287	$ 8,798	$ 4,202
Current year increase (decrease)			4,173
Increase (decrease) related to prior year tax positions	(185)		375
Settlement	(6,830)
Exchange differences	(69)	(511)	48
Balance at end of year	$ 1,203	$ 8,287	$ 8,798

Related-Party Transactions - Ad

Related-Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Double2 Network Technology Co., Ltd.
Related Party Transaction [Line Items]
Software development cost	$ 108	$ 113

Future Aggregate Minimum Lease

Future Aggregate Minimum Lease Payments Required Under Operating Lease (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Operating Leased Assets [Line Items]
2,016	$ 302
2,017	53
Operating Leases, Future Minimum Payments Due, Total	$ 355

Commitment and Contingencies -

Commitment and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating Leased Assets [Line Items]
Operating leases, Rental expenses	$ 909	$ 1,000	$ 1,000

Committed License Fees and Mini

Committed License Fees and Minimum Guarantees Against Future Royalties Set Forth in Significant License Agreements (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Guarantor Obligations [Line Items]
In 2,016	$ 1,500
After 2,016	5,000
Contractual Obligation, Total	6,500
License Fees
Guarantor Obligations [Line Items]
After 2,016	5,000
Contractual Obligation, Total	5,000
Royalty Payments
Guarantor Obligations [Line Items]
In 2,016	1,500
Contractual Obligation, Total	$ 1,500

Segment, Product, Geographic128

Segment, Product, Geographic and Other Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2015Segment
Segment Reporting Information [Line Items]
Number of operating segments	2

Reconciliation of Segment Infor

Reconciliation of Segment Information to Consolidated Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Net revenue from external customers	$ 10,251	$ 9,779	$ 15,032
Loss from operations	(19,995)	(13,473)	(38,487)
Share-based compensation	65	21	219
Impairment loss on property, plant and equipment	60	28
Impairment loss on intangible assets	5	115	13,251
Impairment loss on prepaid licensing and royalty fees	4,187	1,259	2,752
Impairment loss on goodwill			17,054
Interest income	333	682	238
Interest expense	182	243	49
Gain on sales of marketable securities	19,939	8,621	1,739
Foreign exchange gain (loss)	(397)	(556)	45
Gain (loss) on equity method investments - net	(600)	(531)	526
Impairment loss on marketable securities and investments	1,290
Depreciation	294	306	408
Amortization, including intangible assets	245	1,211	1,907
Income tax expense (benefits)	(414)	(73)	61
Asian online game and service
Segment Reporting Information [Line Items]
Net revenue from external customers	8,545	8,199	14,106
Loss from operations	(12,735)	(8,639)	(33,677)
Share-based compensation	6	93	(225)
Impairment loss on intangible assets			13,251
Impairment loss on prepaid licensing and royalty fees	4,187	1,259	2,752
Impairment loss on goodwill			17,054
Interest income	12	31	9
Interest expense	128	243	8
Gain on sales of marketable securities	19,939	8,792	1,739
Foreign exchange gain (loss)	(145)	(306)	236
Gain (loss) on equity method investments - net	(600)	(531)	526
Impairment loss on marketable securities and investments	1,290
Depreciation	233	239	336
Amortization, including intangible assets	212	1,124	1,862
Income tax expense (benefits)	(14)	(92)	150
Cloud service
Segment Reporting Information [Line Items]
Net revenue from external customers	1,706	1,580	926
Loss from operations	(1,240)	(1,510)	(1,218)
Share-based compensation	(23)	7	69
Impairment loss on property, plant and equipment	60	28
Impairment loss on intangible assets	5	115
Interest expense	1
Depreciation	40	28	8
Amortization, including intangible assets	32	71	42
Income tax expense (benefits)			78
Reportable Segment
Segment Reporting Information [Line Items]
Net revenue from external customers	10,251	9,779	15,032
Loss from operations	(13,975)	(10,149)	(34,895)
Share-based compensation	(17)	100	(156)
Impairment loss on property, plant and equipment	60	28
Impairment loss on intangible assets	5	115	13,251
Impairment loss on prepaid licensing and royalty fees	4,187	1,259	2,752
Impairment loss on goodwill			17,054
Interest income	12	31	9
Interest expense	129	243	8
Gain on sales of marketable securities	19,939	8,792	1,739
Foreign exchange gain (loss)	(145)	(306)	236
Gain (loss) on equity method investments - net	(600)	(531)	526
Impairment loss on marketable securities and investments	1,290
Depreciation	273	267	344
Amortization, including intangible assets	244	1,195	1,904
Income tax expense (benefits)	$ (14)	$ (92)	$ 228

Reconciliations of Segment Info

Reconciliations of Segment Information to Consolidated Totals (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Loss from operations		$ (19,995)	$ (13,473)	$ (38,487)
Share-based compensation		65	21	219
Impairment loss on property, plant and equipment		60	28
Impairment loss on intangible assets		5	115	13,251
Impairment loss on prepaid licensing and royalty fees		4,187	1,259	2,752
Interest income		333	682	238
Interest expense		182	243	49
Gain on sales of marketable securities		19,939	8,621	1,739
Foreign exchange gain (loss)		(397)	(556)	45
Gain (loss) on equity method investments - net		(600)	(531)	526
Impairment loss on marketable securities and investments		1,290
Depreciation		294	306	408
Amortization		245	1,211	1,907
Income tax expense (benefit)		(414)	(73)	61
Reportable Segment
Segment Reporting Information [Line Items]
Loss from operations		(13,975)	(10,149)	(34,895)
Share-based compensation		(17)	100	(156)
Impairment loss on property, plant and equipment		60	28
Impairment loss on intangible assets		5	115	13,251
Impairment loss on prepaid licensing and royalty fees		4,187	1,259	2,752
Interest income		12	31	9
Interest expense		129	243	8
Gain on sales of marketable securities		19,939	8,792	1,739
Foreign exchange gain (loss)		(145)	(306)	236
Gain (loss) on equity method investments - net		(600)	(531)	526
Impairment loss on marketable securities and investments		1,290
Depreciation		273	267	344
Amortization		244	1,195	1,904
Income tax expense (benefit)		(14)	(92)	228
Adjustment
Segment Reporting Information [Line Items]
Loss from operations	[1]	(6,020)	(3,324)	(3,592)
Share-based compensation	[1]	82	(79)	375
Interest income	[1]	321	651	229
Interest expense	[1]	53		41
Gain on sales of marketable securities	[1]		(171)
Foreign exchange gain (loss)	[1]	(252)	(250)	(191)
Depreciation	[1]	21	39	64
Amortization	[1]	1	16	3
Income tax expense (benefit)	[1]	$ (400)	$ 19	$ (167)
[1]	Adjustment items include corporate and certain back-office costs and expenses not attributable to any specific segment. As of December 31, 2013, 2014 and 2015, the compensation related was approximately $2.1 million, $1.7 million and $1.3 million, respectively; professional fees was approximately $125 thousand, $174 thousand and $587 thousand, respectively.

Reconciliations of Segment I131

Reconciliations of Segment Information to Consolidated Totals (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Termination of proposed acquisition	$ (2,000)
Adjustment
Segment Reporting Information [Line Items]
Compensation expense	1,300	$ 1,700	$ 2,100
Professional fees	587	$ 174	$ 125
Termination of proposed acquisition	$ (2,000)

Revenues From Major Product Lin

Revenues From Major Product Lines (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenue from External Customer [Line Items]
Revenue	$ 10,251	$ 9,779	$ 15,032
MahJong and Casino Casual Games
Revenue from External Customer [Line Items]
Revenue	3,113	4,301	7,065
PC Massively Multiplayer Online Games
Revenue from External Customer [Line Items]
Revenue	1,670	1,908	6,968
Mobile Role Playing Games
Revenue from External Customer [Line Items]
Revenue	2,807	1,914
Cloud Computing Services
Revenue from External Customer [Line Items]
Revenue	1,706	1,580	926
Other games and game related revenues
Revenue from External Customer [Line Items]
Revenue	$ 955	$ 76	$ 73

Revenue from Unaffiliated Custo

Revenue from Unaffiliated Customers by Geographic Region (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 10,251	$ 9,779	$ 15,032
Taiwan
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	6,889	7,413	11,793
Hong Kong
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 3,362	$ 2,366	$ 3,239

Net Long-Lived Assets by Geogra

Net Long-Lived Assets by Geographic Region (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]
Net long-lived assets	$ 1,391	$ 1,663	$ 1,677
Taiwan
Revenues from External Customers and Long-Lived Assets [Line Items]
Net long-lived assets	1,320	1,641	1,657
Hong Kong
Revenues from External Customers and Long-Lived Assets [Line Items]
Net long-lived assets	$ 71	$ 22	$ 20

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Mar. 31, 2016	Jan. 31, 2016	Dec. 31, 2013
Subsequent Event [Line Items]
Gain on disposal of subsidiary			$ 1,220
Subsequent Event
Subsequent Event [Line Items]
Proceeds from disposals of office premises		$ 1,800
Gain on disposal of office premises	$ 673
Subsequent Event | Perfect Pairs Member
Subsequent Event [Line Items]
Disposal of subsidiary percentage		100.00%
Proceeds from disposal of subsidiary		$ 746
Gain on disposal of subsidiary		$ 797