Spansion 10-Q 6 May 14 2014 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 30, 2014	1-May-14
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'Spansion Inc.	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-28	'
Entity Common Stock, Shares Outstanding	'	60,371,219
Amendment Flag	'false	'
Entity Central Index Key	'0001322705	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Well-known Seasoned Issuer	'Yes	'
Document Period End Date	30-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Net sales	$311,750	$189,572
Cost of sales	221,918	143,717
Gross profit	89,832	45,855
Research and development	43,562	22,777
Sales, general and administrative	55,631	28,483
Operating loss	-9,361	-5,405
Interest and other income (expense), net	-4,600	962
Interest expense	-6,087	-7,604
Loss before income taxes	-20,048	-12,047
Provision for income taxes	-2,447	-2,388
Net loss	($22,495)	($14,435)
Basic (in Dollars per share)	($0.38)	($0.25)
Diluted (in Dollars per share)	($0.38)	($0.25)
Basic (in Shares)	59,771	58,086
Diluted (in Shares)	59,771	58,086

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Comprehensive Income (Loss) (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Net loss	($22,495)	($14,435)
Other comprehensive income (loss), net of tax:	'	'
Net foreign currency translation adjustment	296	-1,055
Unrealized gain on recovery from impaired investments reclassified into earnings	'	-1,200
Net unrealized gain (loss) on cash flow hedges:	'	'
Net unrealized hedge gain (loss) arising during the period	-4,714	7,743
Net loss (gain) reclassified into earnings for cash flow hedges	1,382	-1,753
Net unrealized gain (loss) on cash flow hedges	-3,332	5,990
Other comprehensive income (loss), net of tax	-3,036	3,735
Total comprehensive loss	($25,531)	($10,700)

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$262,473	$286,069
Short-term investments	26,922	25,428
Accounts receivable, net	176,714	177,838
Inventories	256,891	254,154
Deferred income taxes	4,638	4,592
Prepaid expenses and other current assets	49,347	52,756
Total current assets	776,985	800,837
Property, plant and equipment, net	184,648	185,505
Intangible assets, net	158,950	167,949
Goodwill	166,473	166,422
Other long-term assets	50,980	60,208
Total assets	1,338,036	1,380,921
Current liabilities:	'	'
Accounts payable	128,524	126,680
Accrued compensation and benefits	62,735	57,876
Accrued liabilities and other	146,059	86,352
Income taxes payable	3,846	4,651
Deferred income	27,035	30,247
Current portion of long-term debt	2,394	97,320
Total current liabilities	370,593	403,126
Deferred income taxes	3,704	3,675
Long-term debt, less current portion	406,013	404,612
Other long-term liabilities	31,976	32,048
Total liabilities	812,286	843,461
Capital stock:	'	'
Preferred stock, $0.001 par value, 50,000,000 shares authorized, 0 shares issued and outstanding	'	'
Additional paid-in capital	761,212	747,393
Accumulated deficit	-228,454	-205,959
Accumulated other comprehensive loss (Note 4)	-7,069	-4,033
Total stockholders' equity	525,750	537,460
Total liabilities and stockholders' equity	1,338,036	1,380,921
Common Class A [Member]	'	'
Capital stock:	'	'
Common stock	$61	$59

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, except Per Share data, unless otherwise specified
Preferred stock par value (in Dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common Class A [Member]	'	'
Common stock par value (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	60,358,585	58,882,949
Common stock, shares outstanding	60,358,585	58,882,949
Common Class B [Member]	'	'
Common stock par value (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized	1	1
Common stock, shares issued	0	1
Common stock, shares outstanding	0	1

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Cash Flows from Operating Activities:	'	'
Net loss	($22,495)	($14,435)
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'
Depreciation and amortization	26,306	20,379
Gain on recovery from impaired investments	-449	-1,200
Benefit from deferred income taxes	-47	-25
Net gain on sale and disposal of property, plant and equipment	-34	-592
Loss on repurchase of 7.875% Senior Notes	1,137	'
Compensation recognized under employee stock plans	8,481	8,624
Changes in assets and liabilities	6,480	-5,237
Net cash provided by operating activities	19,379	7,514
Cash Flows from Investing Activities:	'	'
Proceeds from recovery of impaired investments	449	1,530
Proceeds from sale of property, plant and equipment	96	612
Proceeds from sales and maturities of marketable securities	8,382	28,346
Purchases of property, plant and equipment	-10,316	-12,883
Purchases of marketable securities	-9,876	-24,024
Net cash used for investing activities	-11,265	-6,419
Cash Flows from Financing Activities:	'	'
Proceeds from issuance of common stock due to options exercised	5,341	620
Refinancing cost on Term Loan and Revolver	'	-114
Payments on financing arrangements	'	-2,064
Repurchase of 7.875% Senior Notes including costs	-96,319	'
Cash settlement of hedging activities	'	-268
Net proceeds from sale of Sunnyvale property	58,908	'
Net cash used for financing activities	-32,070	-1,826
Effect of exchange rate changes on cash and cash equivalents	360	286
Net decrease in cash and cash equivalents	-23,596	-445
Cash and cash equivalents, beginning of period	286,069	262,177
Cash and cash equivalents, end of period	262,473	261,732
Purchase of Property, Plant and Equipment [Member]	'	'
Non-cash investing and financing activities:	'	'
Liabilities recorded for purchases of property, plant and equipment	$11,788	$7,168

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (Unaudited) (Parentheticals)	Mar. 30, 2014	Mar. 31, 2013
Senior Notes, Interest Rate	7.88%	7.88%

Note_1_Basis_of_Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Mar. 30, 2014
Disclosure Text Block [Abstract]	'
Basis of Presentation and Significant Accounting Policies [Text Block]	'
	1	Basis of Presentation
	The unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) for interim financial information and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (SEC). Accordingly, they do not include all of the information and notes required by U.S. GAAP for annual financial statements. In the opinion of management, the unaudited interim financial statements reflect all normal and recurring adjustments considered necessary for a fair statement of the financial position, results of operations and cash flows for the periods presented. The December 29, 2013 condensed consolidated balance sheet data were derived from audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 29, 2013, but does not include all disclosures required by U.S. GAAP for annual periods.
	These condensed consolidated financial statements and related notes should be read in conjunction with the Company’s audited financial statements and related notes included in its Annual Report on Form 10-K for the fiscal year ended December 29, 2013 as filed with the SEC on February 25, 2014. The results of operations for the three months ended March 30, 2014 are not necessarily indicative of the results that may be expected for any other interim period or for the full fiscal year.
	The Company operates on a 52- to 53-week fiscal year ending on the last Sunday in December. The additional week in a 53-week fiscal year is added to the second quarter to realign the Company’s fiscal quarters more closely to calendar quarters. Fiscal 2014 and fiscal 2013 are comprised of 52-weeks periods.
	Principles of Consolidation
	The unaudited condensed consolidated financial statements include the results of operations of the Company and all of the Company’s wholly-owned subsidiaries. All intercompany accounts have been eliminated.
	Use of Estimates
	The preparation of the Company’s consolidated financial statements and disclosures in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of commitments and contingencies and the reported amounts of revenues and expenses during the reporting periods. Estimates are used to account for the fair value of certain marketable securities, revenue adjustments, the allowance for doubtful accounts, inventory write-downs, valuation of intangible assets, impairment of long-lived assets, legal contingencies, income taxes, stock-based compensation expenses, the fair value of long-term debt, and product warranties. Actual results may differ from those estimates, and such differences may be material to the Company’s condensed consolidated financial statements.

Note_2_Acquisition

Note 2 - Acquisition	3 Months Ended
	Mar. 30, 2014
Business Combinations [Abstract]	'
Business Combination Disclosure [Text Block]	'
	2	Acquisition
	On August 1, 2013, the Company acquired the microcontroller and analog business (the MCA business) of Fujitsu Semiconductor Limited (FSL) for a purchase consideration of $158.5 million, ($150.0 million, net of cash acquired). Pursuant to the terms and conditions of a Stock Purchase Agreement (SPA) with FSL, the Company acquired certain subsidiaries and assets and assumed certain liabilities of FSL for purposes of acquiring FSL’s business of designing, developing, marketing and selling, microcontroller and analog semiconductor products.
	There were no changes in the first quarter of fiscal 2014 to the provisional allocation of purchase price to the net assets acquired under the MCA business. The Company has not finalized the purchase price allocation for this acquisition as of March 30, 2014. As additional information becomes available such as finalization of working capital adjustment and tax related matters, the Company may revise the purchase price allocation.

Note_3_Balance_Sheet_Component

Note 3 - Balance Sheet Components	3 Months Ended
	Mar. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Supplemental Balance Sheet Disclosures [Text Block]	'
	3	Balance Sheet Components
			30-Mar-14			29-Dec-13
			(in thousands)
	Cash and cash equivalents
	Cash		$	260,060		$	282,163
	Cash equivalents:
	Money market funds			1,588			3,906
	Certificates of deposit			825			-
	Cash and cash equivalents		$	262,473		$	286,069
	Short-term investments
	Time deposits		$	14,054		$	14,045
	Certificates of deposit			12,868			11,383
	Short-term investments		$	26,922		$	25,428
	Account receivable, net
	Accounts receivable, gross		$	177,123		$	178,252
	Allowance for doubtful accounts			(409	)		(414	)
	Account receivable, net		$	176,714		$	177,838
	Inventories
	Raw materials		$	8,992		$	11,056
	Work-in-process			191,920			176,601
	Finished goods			55,979			66,497
	Inventories		$	256,891		$	254,154
	Property, plant and equipment, net
	Land		$	45,168		$	45,168
	Buildings and leasehold improvements			62,966			61,923
	Equipment			398,416			385,679
	Construction in progress			18,131			19,734
	Accumulated depreciation and amortization			(340,033	)		(326,999	)
	Property, plant and equipment, net		$	184,648		$	185,505
	Other long term assets
	Long term license		$	24,954		$	30,273
	Others			26,026			29,935
	Other long term assets		$	50,980		$	60,208
	Accrued compensation and benefits
	Accrued vacation		$	11,486		$	11,077
	MCA business employees related pension obligation			25,046			22,406
	Others			26,203			24,393
	Accrued compensation and benefits		$	62,735		$	57,876
	Accrued liabilities and other
	Short term license liability		$	11,435		$	13,003
	Obligation recorded from sale of Sunnyvale property			58,908			-
	Litigation reserve			17,888			20,419
	Others			57,828			52,930
	Accrued liabilities and other		$	146,059		$	86,352
	The Company’s cash balances are held in numerous locations throughout the world, with the majority in the United States. As of March 30, 2014, the Company had cash, cash equivalents, and short-term investments of $272.4 million held within the United States and $17.0 million held outside of the United States. As of December 29, 2013, the Company had cash, cash equivalents, and short term investments of $298.3 million held within the United States and $13.2 million held outside of the United States.
	All securities other than the certificates of deposit were designated as available-for-sale. Certificates of deposit are held to maturity. Gross unrealized gains and losses on cash equivalents and short term investments were not material as of March 30, 2014 and December 29, 2013. Gross realized gains and losses on cash equivalents and short term investments were not material for the three months ended March 30, 2014 and March 31, 2013.
	Sale of Sunnyvale property
	On January 23, 2014, the Company sold property in Sunnyvale, California, consisting of 24.5 acres of land with approximately 471,000 square feet of buildings that include its headquarters building and submicron development center, a Pacific Gas & Electric transmission facility and a warehouse building, for net consideration of $58.9 million. The Company concurrently leased back approximately 170,000 square feet of the headquarters building on a month to month basis with the Company having the option to continue the lease for up to 24 months; thereafter either party can terminate the lease. The first six months of the lease-back are rent free. For accounting purpose, the rents relating to the rent-free period have been netted off against the sale proceeds and represent prepaid rent. The Company’s rent-free use of this building constitutes continuing involvement by the Company-lessee, and recognition of the sale of the property and the related gain is deferred until such time the leaseback is at a market rate.
	Due to the Company’s continuing involvement under the lease, the cash proceeds net of costs were recorded under the financing method as a short term financing obligation, in accordance with the authoritative guidance on leases and sale of real estate. Interest will be imputed on the financing obligation until such time that the sale can be recognized. The property continues to remain on the Company’s books and the buildings will be depreciated over their remaining useful life. As of March 30, 2014, $58.9 million was recorded in Accrued liabilities and other as a financing obligation. After the rent-free period, a portion of the lease payments will be recorded as a decrease to the financing obligation and a portion will be recognized as interest expense.

Note_4_Accumulated_Other_Compr

Note 4 - Accumulated Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 30, 2014
Equity [Abstract]	'
Other Comprehensive Income, Noncontrolling Interest [Text Block]	'
	4	Accumulated Other Comprehensive Income (Loss)
	The following table summarizes the activity related to accumulated other comprehensive income (loss), net of tax:
			Foreign Currency Translation Adjustment			Net Gains and Losses on Cash Flow Hedges				Total
			(in thousands)
	Beginning Balance, December 29, 2013		$	(4,035	)	$	2			$	(4,033	)
	Other comprehensive income before reclassification, net of tax			296			(4,714	)			(4,418	)
	Amounts reclassified to earnings			-			1,382		-1		1,382
	Net other comprehensive income		$	296		$	(3,332	)		$	(3,036	)
	Ending Balance, March 30, 2014		$	(3,739	)	$	(3,330	)		$	(7,069	)
	(1) Reclassified into Net Sales line item of the Condensed Consolidated Statement of Operations. Please see Note 10 for further details.

Note_5_Equity_Incentive_Plan_a

Note 5 - Equity Incentive Plan and Stock-Based Compensation	3 Months Ended
	Mar. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	5	Equity Incentive Plan and Stock-Based Compensation
	Equity Incentive Plan
	The Company’s 2010 Equity Incentive Award Plan (2010 Plan) provides for the grant of stock options, stock appreciation rights, restricted stock units, restricted stock, performance awards, and deferred stock to its employees, consultants and non-employee members of its Board of Directors.
	In the first quarter of fiscal 2014, the Company granted performance awards to certain senior executives where vesting is subject to achievement of performance goals established by the Compensation Committee of the Company’s Board of Directors. Performance is measured based on a combination of the Company achieving certain financial targets and a relative total shareholder return (TSR) goal. The TSR goal is based on the Company’s TSR measured against a benchmark TSR of a peer group over a three-year period. These awards vest at the end of the performance period of 3 years from the grant date. The number of stock awards to vest will range from 0% to 150% of the original awards granted. In evaluating the fair value of these awards, the Company used a combination of the stock price at the close of market on grant date, for the performance condition, and a Monte Carlo simulation on grant date, taking the market-based goal into consideration, for the market condition.
	The numbers of shares of common stock available for grant under the 2010 Plan are shown in the following table:
			Shares Available
			For Grant
	Balance as of December 29, 2013			2,350,404
	Additional shares issuable under 2010 Plan (annual increase for 2014)			2,069,902
	Stock options forfeited/cancelled through March 30, 2014			177,791
	RSU awards granted, net of forfeitures/cancellations			(843,040	)
	Key executive RSU awards forfeited/cancelled through March 30, 2014			357,870
	PSU awards granted, net of forfeitures/cancellations (1)			(256,000	)
	Balance as of March 30, 2014			3,856,927
	(1) Includes performance awards granted in fiscal 2014 at target. Maximum awards that could be earned is 411,000.
	Stock-Based Compensation
	The following table presents the total stock-based compensation expense by financial statement caption resulting from the Company’s stock options, RSU and PSU awards:
			Three Months Ended
			30-Mar-14			31-Mar-13
			(in thousands)
	Cost of sales		$	1,491		$	1,472
	Research and development			1,964			2,795
	Sales, general and administrative			5,026			4,357
	Stock-based compensation expense after income taxes(1)		$	8,481		$	8,624
		(1) There was no income tax benefit related to stock-based compensation because all of the Company's U.S. deferred tax assets, net of U.S. deferred tax liabilities, continue to be subject to a full valuation allowance.
	The weighted average fair value of the Company’s stock options granted is as follows:
			Three Months Ended
			30-Mar-14			31-Mar-13
	Weighted average fair value of stock options granted		$	-		$	4.99
	The fair value of each stock option was estimated at the date of grant using a Black-Scholes option pricing model, with the following assumptions for grants:
			Three Months Ended
			31-Mar-13
	Expected volatility			54.03%
	Risk-free interest rate			0.60%
	Expected term (in years)			4.35
	Dividend yield			0.00%
	As of March 30, 2014, the total unrecognized compensation cost related to unvested stock options and RSU awards including performance based awards was approximately $31.5 million after reduction for estimated forfeitures which will be recognized by the end of first quarter of fiscal 2017. No stock options were granted in fiscal 2014.
	The fair value of each PSU award granted in fiscal 2014 and fiscal 2013 was $2.25 and $7.40 respectively using the Monte-Carlo pricing model and was estimated with the following assumptions:
			Three Months Ended
			30-Mar-14			31-Mar-13
	Stock price on grant date		$	16.58		$	11.5
	Expected volatility			42.79%			50.90%
	Risk-free interest rate			0.73%			0.21%
	Dividend yield			0.00%			0.00%
	Stock Option and Restricted Stock Unit Activity
	The following table summarizes stock option activities and related information under the 2010 Plan for the periods presented:
			Number of			Exercise		Contractual			Intrinsic
			Shares			Price		Life (in Years)			Value
											(in thousands)
	Outstanding stock options as of December 29, 2013			6,542,929		$	13.03		4.42		$	14,061
	Granted			-		$	-				$	-
	Cancelled/Forfeited			(177,791	)	$	13.57				$	-
	Exercised			(519,992	)	$	10.28				$	2,894
	Outstanding stock options as of March 30, 2014			5,845,146		$	13.27		4.13		$	26,973
	Total vested and exercisable as of March 30, 2014			4,696,272		$	13.87		3.85		$	19,482
	No income tax benefit was realized from stock option exercises for the three months ended March 30, 2014.
	The following table summarizes RSU award activities and related information for the three months ended March 30, 2014:
			RSU
						Weighted Average
			Number of			Grant-date
			Shares			Fair Value
	Outstanding as of December 29, 2013			2,384,712		$	14.01
	Granted			912,593		$	15
Cancelled/Forfeited			(69,553	)	$	12.72
Vested			(639,229	)	$	10.58
Outstanding as of March 30, 2014			2,588,523		$	15.24
		Key Executive RSU					PSU
					Weighted Average					Weighted Average
		Number of			Grant-date		Number of			Grant-date
		Shares			Fair Value		Shares			Fair Value
Outstanding as of December 29, 2013			974,286		$	12.4		362,000		$	7.38
Granted			-		$	-		274,000	-1	$	2.25
Cancelled/Forfeited			(357,870	)	$	11.03		(18,000	)	$	7.4
Vested			(318,781	)	$	12.77		-		$	-
Outstanding as of March 30, 2014			297,635		$	13.65		618,000		$	5.1
(1) PSU grants in fiscal 2014 are shown at a target of 274,000 shares and the maximum that can be earned on these are 411,000 shares.

Note_6_Net_Income_Loss_Per_Sha

Note 6 - Net Income (Loss) Per Share	3 Months Ended
	Mar. 30, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	6	Net Income (Loss) Per Share
	The following table presents the computation of basic and diluted net loss per share:
			Three Months Ended
			30-Mar-14			31-Mar-13
			(in thousands except for per-share amounts)
	Numerator:
	Net loss		$	(22,495	)	$	(14,435	)
	Denominator:
	Denominator for basic/ diluted net loss per share, weighted average shares			59,771			58,086
	Basic / Diluted net loss per share		$	(0.38	)	$	(0.25	)
	Potentially dilutive shares excluded from the diluted loss per share computation because their effect would have been anti-dilutive
	- RSUs and Options			7,081			4,615
	- Conversion of Senior Exchangeable Notes			10,814			-
	Total antidilutive shares			17,895			4,615

Note_7_Intangible_Assets_and_G

Note 7 - Intangible Assets and Goodwill	3 Months Ended
	Mar. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill and Intangible Assets Disclosure [Text Block]	'
	7	Intangible Assets and Goodwill
	Intangible Assets
	The following table presents the balance of intangible assets as of the dates indicated below:
						30-Mar-14							29-Dec-13
			Estimated range			Gross		Accumulated Amortization			Net Amount		Gross Amount		Additions		Accumulated Amortization			Net Amount
			of lives (in years)			Amount
						(in thousands)
	Developed technology		5	to	10	$	140,976	$	(58,885	)	$	82,091	$	111,376	$	29,100	$	(53,661	)	$	86,815
	Customer relationships		5	to	10		110,665		(39,689	)		70,976		91,709		18,800		(36,366	)		74,143
	Trade names		0.5	to	7		9,652		(6,243	)		3,409		8,252		1,400		(5,719	)		3,933
	Trademarks		7	to	8		2,700		(226	)		2,474		-		2,700		(142	)		2,558
	IP R&D (1)						-		-			-		-		500		-			500
	Total Intangible Assets					$	263,993	$	(105,043	)	$	158,950	$	211,337	$	52,500	$	(95,888	)	$	167,949
	(1) All of the IP R&D reached technological feasibility during the three months ended March 30, 2014 and was reclassified into developed technology.
	The actual amortization expense and estimated future amortization expense for intangible assets are summarized below:
			Three Months Ended
			30-Mar-14			31-Mar-13
			(in thousands)
	Amortization expense		$	9,155		$	6,813
			Estimated Future Amortization
			(in thousands)
	Fiscal 2014 (remaining 9 months)		$	26,044
	Fiscal 2015			35,759
	Fiscal 2016			35,926
	Fiscal 2017			25,061
	Fiscal 2018			19,607
	Fiscal 2019 and beyond			16,553
	Total		$	158,950
	Goodwill
	The following table presents the balance of goodwill as of the dates indicated below:
			30-Mar-14			29-Dec-13
			(in thousands)
	Goodwill		$	166,473		$	166,422
	The changes in the carrying amount of goodwill and gross balance of intangibles assets since December 29, 2013 resulted from foreign currency translation adjustments.

Note_8_Financing_Arrangements

Note 8 - Financing Arrangements	3 Months Ended
	Mar. 30, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	8	Financing arrangements
	The following table summarizes the Company’s debt:
			30-Mar-14		29-Dec-13
			(in thousands)
	Debt obligations:
	Term Loan		$	295,533	$	296,135
	2.0% Senior Exchangeable Notes			112,874		111,733
	7.875% Senior Notes			-		94,064
	Total debt		$	408,407	$	501,932
	Less: current portion			2,394		97,320
	Long-term debt		$	406,013	$	404,612
	2.00% Senior Exchangeable Notes
	The net carrying amount of the liability component of 2.00% Senior Exchangeable Notes due 2020 (the Notes) consists of the following:
			30-Mar-14
			(in thousands)
	Principal amount		$	150,000
	Unamortized debt discount		$	37,126
	Net carrying value		$	112,874
	The following table presents the interest expense recognized on the Notes:
			Three Months Ended
			30-Mar-14
			(in thousands)
	Contractual interest expense at 2% per annum		$	742
	Amortization of debt issuance costs			131
	Accretion of debt discount			1,141
	Total		$	2,014
	Capped Calls
	In connection with the issuance of the Notes, the Company entered into capped call transactions with certain bank counterparties to reduce the potential dilution to our common stock upon exchange of the Notes. The capped call transactions have a strike price of approximately $13.87 and a cap price of approximately $18.14, and are exercisable when and if the Notes are converted. If upon conversion of the Notes, the price of the common stock is above the strike price of the capped calls, the counterparties will deliver shares of the Company’s common stock and/or cash with an aggregate value approximately equal to the difference between the price of our common stock at the conversion date (as defined, with a maximum price for purposes of this calculation equal to the cap price) and the strike price, multiplied by the number of shares of our common stock related to the capped call transactions being exercised. The capped call transactions expire on September 1, 2020.
	The Company is in compliance of all the covenants under its existing debt obligations as of March 30, 2014.
	7.875% Senior Notes due 2017
	On January 21, 2014, the Company redeemed the remaining $94.1 million aggregate principal amount outstanding of 7.875% Senior Notes due 2017 (the Senior Notes) at a redemption price that was 103.938% of their face value. The Company paid an aggregate amount of $99.1 million, including redemption price, accrued and unpaid interest, and repurchase premium and recorded a loss on redemption of $4.8 million within interest and other income (expense) net in the Condensed Consolidated Statement of Operations.
	2012 Revolving Credit Facility
	As of March 30, 2014, the Company was in compliance with all of the 2012 Revolving Credit Facility’s covenants. Drawdown under the 2012 Revolving Credit Facility requires that the Company meet or obtain a waiver to certain conditions including the senior secured leverage ratio not to exceed 2.75:1.00 and compliance with coverage and leverage ratios, as of the last day of the fiscal quarter most recently ended. Based on the financial results for the quarter ended March 30, 2014, the Company does not meet the maximum leverage ratio limit and has not obtained a waiver for those conditions and would not be able to draw down on the revolving credit facility. The Company did not have the need to draw on the revolving line of credit during the quarter as its cash and other liquidity were sufficient to meet its business requirements.

Note_9_Fair_Value_Measurement

Note 9 - Fair Value Measurement	3 Months Ended
	Mar. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	9	Fair Value Measurement
	The fair value measurements of the Company’s financial assets and liabilities consisted of the following types of instruments categorized in the table below based upon the fair value hierarchy:
			30-Mar-14							29-Dec-13
			Level 1		Level 2		Total			Level 1		Level 2		Total
			(in thousands)
	Money market funds		$	1,588	$	-	$	1,588	-1	$	3,906	$	-	$	3,906	-2
	Foreign Exchange Forward Contracts			-		273		273			-		3,493		3,493
	Total financial assets		$	1,588	$	273	$	1,861		$	3,906	$	3,493		7,399
	Foreign Exchange Forward Contracts				$	3,646	$	3,646		$	-	$	313	$	313
	Total financial liabilities		$	-	$	3,646	$	3,646		$	-	$	313	$	313
	(1) Total cash and cash equivalents, short-term investments of $289.4 million as of March 30, 2014 includes cash of $260.1 million held in operating accounts, $1.6 millionin money market funds, $13.7 million held in certificates of deposit and $14.1 million held in time deposit accounts.
	(2) Total cash and cash equivalents, short-term investments of $311.5 million as of December 29, 2013 includes cash of $282.2 million held in operating accounts, $3.9 million in money market funds, $11.4 million held in certificates of deposit and $14.0 million in time deposit accounts.
	Fair Value of Other Financial Instruments Not Carried At Fair Value
	The Company’s Term Loan and the Notes are traded in the market and the fair values are Level 1, and as they are based on quoted market prices. The Senior Notes were also traded in the market and the fair value was Level 1. The carrying amounts and estimated fair values of the Company’s debt obligations are as follows:
			30-Mar-14				29-Dec-13
			Carrying		Estimated		Carrying			Estimated
			Value		Fair Value		Value			Fair Value
			(in thousands)
	Debt traded in the market:
	Term Loan		$	295,533	$	296,272	$	296,135		$	295,170
	2.0% Senior Exchangeable Notes			112,874		157,459		111,733			129,104
	7.875% Senior Notes			-		-		94,064			97,591
	Total Debt Obligations		$	408,407	$	453,731	$	501,932		$	521,865
	The fair value of the Company’s cash equivalents, accounts receivable, accounts payable and other current liabilities approximates their carrying value.

Note_10_Derivative_Financial_I

Note 10 - Derivative Financial Instruments	3 Months Ended
	Mar. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivative Instruments and Hedging Activities Disclosure [Text Block]	'
	10	Derivative Financial Instruments
	The Company entered into multiple foreign exchange forward contracts to hedge certain operational exposures resulting from movements in Japanese yen (JPY) exchange rates. The Company’s hedging policy is designed to mitigate the impact of foreign currency exchange rate movements on operating results. Some foreign currency forward contracts were considered to be economic hedges that were not designated as hedging instruments while others were designated as cash flow hedges. Whether designated or undesignated, these forward contracts protect the Company against the variability of forecasted foreign currency cash flows resulting from revenues and net asset or liability positions designated in currencies other than the U.S. dollar and they are not speculative in nature.
	Cash Flow Hedges
	The Company’s foreign currency forward contracts that were designated as cash flow hedges have maturities between three and eight months. The maximum original duration of any contract allowable under the Company’s hedging policy is fifteen months.
	At March 30, 2014, the Company had outstanding forward contracts to buy USD for $165.9 million. Over the next twelve months, the Company expects to reclassify $3.3 million from accumulated other comprehensive loss to earnings as the related forecasted transactions occur.
	The following table summarizes the activity related to derivatives in accumulated other comprehensive loss, net of tax:
			Three Months Ended				Three Months Ended
			30-Mar-14				31-Mar-13
			(in thousands)
	Beginning Balance		$	2			$	1
	Net loss reclassified into earnings on cash flow hedges			1,382				(1,753	)
	Net unrealized hedge loss arising during the period			(4,714	)			7,743
	Ending Balance		$	(3,330	)		$	5,991
	Non Designated Hedges
	Total notional amounts of outstanding contracts were as summarized below:
	Buy / Sell		30-Mar-14			29-Dec-13
			(in millions)
	Japanese Yen / US dollar			-		JPY 2,945/$28.2
	US dollar / Japanese Yen		$42.8/JPY 4,435			$42.0/JPY 4,047
	US dollar / EUR		$26.5/EUR 19.2			$23.4/EUR 17.1
	The effect of derivative instruments on the Condensed Consolidated Statements of Operations for the three months ended March 30, 2014 and March 31, 2013 was as follows:
			Three Months Ended
			30-Mar-14				31-Mar-13
				(in thousands)
	Derivatives Designated as Hedging Instruments
	Foreign Exchange Forward Contracts
	Net unrealized gain (loss) recognized in OCI (1)		$	(4,714	)		$	7,743
	Net loss (gain) reclassified into earnings for cash flow hedges (2)		$	1,382			$	(1,753	)
	Derivatives Not Designated as Hedging Instruments
	Net gain (loss) recognized in income
	Swap interest expense (4)		$	-			$	6
	Foreign Exchange Forward Contracts (3)		$	790			$	(2,589	)
	-1	Net change in the fair value of the effective portion classified in other comprehensive income (OCI)
	-2	Effective portion classified as net product revenue
	-3	Classified in interest income and other (expense), net
	-4	Classified in interest expense
	The gross fair values of derivative instruments on the Condensed Consolidated Balance Sheets were as follows:
			30-Mar-14							29-Dec-13
	Balance sheet location						Derivatives not designated as hedging			Derivatives designated as hedging		Derivatives
			Derivatives designated as hedging				instruments			instruments		not
			instruments									designated as hedging
												instruments
							(in thousands)
	Prepaid expenses and other current assets
	Foreign Exchange Forward Contracts		$	-			$	273		$	-	$	3,493
	Accrued liabilities and other
	Interest rate Swap		$	-			$	-		$	-	$	-
	Foreign Exchange Forward Contracts		$	3,195			$	451		$	-	$	313
	The Company had an unrealized loss, and a derivative liability from its cash flow hedges for the three months ended, and as at March 30, 2014, respectively, due to the strengthening of the Yen against the US Dollar during the quarter. The Company had an unrealized gain for the three months ended March 31, 2013, and a derivative asset from its cash flow hedges as at December 29, 2013 due to the weakening of the Yen against the US Dollar during fiscal 2013. Cash flow hedges are usually entered into at the beginning of each fiscal year.
	Offsetting Derivative Assets and Liabilities
	The Company presents its derivatives at gross fair values in the Consolidated Balance Sheets. However, our master netting and other similar arrangements allow net settlements under certain conditions.The following table sets forth the offsetting of derivative assets as of March 30, 2014 and December 29, 2013:
												Gross amounts not offset in the Condensed Consolidated Balance Sheets but have legal rights to offset
			Gross amounts of recognized Assets				Gross amounts offset in the Condensed Consolidated Balance Sheets			Net amounts of Assets presented in the Condensed Consolidated Balance Sheets		Financial Instruments			Cash collateral pledged		Net amount
			(in thousands)
	As of March 30, 2014:
	Foreign exchange contracts		$	273			$	-		$	273	$	(273	)	$	-	$	-
	As of December 29, 2013:
	Foreign exchange contracts		$	3,493			$	-		$	3,493	$	(1,572	)	$	-	$	1,921
	The following table sets forth the offsetting of derivative liabilities as of March 30, 2014 and December 29, 2013:
												Gross amounts not offset in the Condensed Consolidated Balance Sheets but have legal rights to offset
			Gross amounts of recognized Liabilities				Gross amounts offset in the Condensed Consolidated Balance Sheets			Net amounts of Liabilities presented in the Condensed Consolidated Balance Sheets		Financial Instruments			Cash collateral pledged		Net amount
			(in thousands)
	As of March 30, 2014:
Foreign exchange contracts		$	3,646			$	-		$	3,646	$	(1,871	)	$	-	$	1,775
As of December 29, 2013:
Foreign exchange contracts		$	313			$	-		$	313	$	(226	)	$	-	$	87

Note_11_Employees_Related_Pens

Note 11 - Employees Related Pension Obligation	3 Months Ended
	Mar. 30, 2014
Compensation and Retirement Disclosure [Abstract]	'
Pension and Other Postretirement Benefits Disclosure [Text Block]	'
	11	Employee related pension obligation
	The Company accounts for its participation in the Fujitsu Defined Benefit Plan (Pension Plan) on behalf of the employees transferred as part of the MCA business acquisition (Plan participants) as a multiemployer plan. The Company recorded pension expense of $1.5 million for the quarter ended March 30, 2014 and had an unpaid liability of $0.5 million as of March 30, 2014. The Company has also recorded $22.9 million as Restricted Cash and $22.9 million in Accrued compensation and benefits in the Condensed Consolidated Balance Sheet relating to the estimated underfunded portion of the plan.
	The Company may also be subject to additional liabilities imposed by law as a result of its participation in the Pension Plan. The Pension Plan imposes certain liabilities upon an employer who is a contributor to a multi-employer pension plan if the employer withdraws from the plan or the plan is terminated or experiences a mass withdrawal. These liabilities include an allocable share of the unfunded vested benefits in the plan for all plan participants, not merely the benefits payable to a contributing employer’s own retirees. As a result, participating employers may bear a higher proportion of liability for unfunded vested benefits if other participating employers cease to contribute or withdraw, with the reallocation of liability being more acute in cases when a withdrawn employer is insolvent or otherwise fails to pay its withdrawal liability.
	On January 15, 2014, the Company received approval from the transferred employees' union to exit from the Fujitsu Defined Benefit Plan, and establish a Spansion managed defined contribution plan and a cash balance plan (defined benefit plan). The Company also recorded an estimated additional expense of $2.1 million due to certain plan participants whose long-term retirement benefits are unfavorably impacted by the move from the Fujitsu Defined Benefit Plan to the Spansion defined contribution and cash balance plan. This estimated amount has been recorded as a part of the Accrued compensation and benefits in the Condensed Consolidated Balance Sheet as of March 30, 2014.
	On April 1, 2014, the Company withdrew from the Fujitsu Defined Benefit Plan and set up a defined contribution plan and a cash balance plan, which is an unfunded defined benefit plan. The assets withdrawn will ultimately be transferred to Spansion's defined contribution plan in the second quarter of fiscal 2014. The restricted cash transferred from FSL as part of the MCA business acquisition will be distributed to the plan participants during the third quarter of fiscal 2014 or rolled over to Spansion’s defined contribution plan over a four year period, at the plan participant’s option.

Note_12_Income_Taxes

Note 12 - Income Taxes	3 Months Ended
	Mar. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	12	Income Taxes
	The following table presents the Company’s income tax expense:
			Three Months Ended
			30-Mar-14			31-Mar-13
			(in thousands)
	Income tax expense		$	(2,447	)	$	(2,388	)
	The Company recorded income tax expense of $2.4 million for the three months ended March 30, 2014 and March 31, 2013.
	The tax expense for the three months ended March 30, 2014 was primarily attributable to pre-tax income in foreign jurisdictions and withholding taxes related to Samsung licensing revenue.
	The tax expense for the three months ended March 31, 2013 was primarily attributable to pre-tax income in foreign jurisdictions and withholding taxes related to Samsung licensing revenue.
	As of March 30, 2014, all of the Company's U.S. deferred tax assets, net of deferred tax liabilities continue to be subject to a full valuation allowance. The valuation allowance is based on the Company's assessment that it is more likely than not that the deferred tax assets will not be realizable in the foreseeable future.
	As of December 29, 2013, the Company had U.S. federal and state net operating loss carry forwards of approximately $1,024 million and $219.8 million, respectively. Approximately $489.7 million of the federal net operating loss carry forwards are subject to an annual limitation of $27.2 million. These net operating losses, if not utilized, expire from 2016 to 2033. The Company also has U.S. federal credit carryovers of $3.3 million, which expire from 2020 to 2033. The Company also has state tax credits of $18.2 million, which includes California state tax credits of $17.5 million, which can be carried forward indefinitely.
	If the Company were to undergo an “ownership change” for purposes of Section 382 of the Internal Revenue Code of 1986, as amended, its ability to utilize its federal net operating loss carry forwards could be limited under certain provisions of the Internal Revenue Code. As a result, the Company could incur greater tax liabilities than it would in the absence of such a limitation and any incurred liabilities could materially adversely affect the Company’s results of operations and financial condition.

Note_13_Restructuring_and_Othe

Note 13 - Restructuring and Others	3 Months Ended
	Mar. 30, 2014
Restructuring and Related Activities [Abstract]	'
Restructuring and Related Activities Disclosure [Text Block]	'
	13	Restructuring and Others
	Fiscal 2013 Restructuring Plan
	Beginning in the third quarter of fiscal 2013, in an effort to lower its expense levels, given the competitive pricing pressures and slower than expected growth in Japan revenues from Flash products, the Company implemented a reduction in force to rationalize its global workforce.
	The following tables present a summary of restructuring activities related to 2013 restructuring plan described above:
			Three Months Ended
			30-Mar-14
			(in thousands)
	Accrued restructuring balance, beginning of period		$	844
	Non-cash adjustments			(14	)
	Cash payments			(772	)
	Accrued restructuring balance, end of period		$	58

Note_14_Capital_Structure

Note 14 - Capital Structure	3 Months Ended
	Mar. 30, 2014
Capital Structure [Abstract]	'
Capital Structure [Text Block]	'
	14	Capital Structure
	Effective January 22, 2014, SLS Spansion Holdings, LLC and its affiliates were no longer holders of greater than 10% of the Company’s voting securities. Consequently, the one outstanding share of Class B Common Stock was converted into one share of Class A Common Stock.

Note_15_Commitments_and_Contin

Note 15 - Commitments and Contingencies	3 Months Ended
	Mar. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	15	Commitments and Contingencies
	Purchase Commitments
	The Company had $113.4 million of purchase commitments with certain suppliers, primarily for inventory items as of March 30, 2014.
	Guarantees
	In the normal course of business, the Company is a party to a variety of agreements pursuant to which it may be obligated to indemnify the other party. It is not possible to predict the maximum potential amount of future payments under these types of agreements due to the conditional nature of our obligations and the unique facts and circumstances involved in each particular agreement. Historically, payments under these types of agreements have not had a material adverse effect on the Company’s business, results of operations or financial condition.
	Income Taxes
	The Company is subject to audit by the Internal Revenue Service (IRS) and various other tax authorities. The Company has reserved for potential adjustments to the provision for income taxes that may result from examinations by, or any negotiated agreements with, these tax authorities, and the Company believes that the final outcome of these examinations or agreements will not have a material effect on the Company’s results of operations. If events occur which indicate payment of these amounts is unnecessary, the reversal of the liabilities would result in the recognition of tax benefits in the period the Company determines the liabilities are no longer necessary. If the estimates of the federal, state, and foreign income tax liabilities are less than the ultimate assessment, a further charge to expense would result.
	Product Warranties
	The Company generally offers a one-year limited warranty for all its products. Changes in the Company’s liability for product warranty were as follows:
			Three Months Ended
			30-Mar-14			31-Mar-13
			(in thousands)
	Balance at beginning of period		$	2,055		$	2,124
	Provision for warranties issued			567			296
	Settlements made			(207	)		(806	)
	Changes in liability for pre-existing warranties during the period			63			(36	)
	Balance at end of period		$	2,478		$	1,578
	Legal Matters
	In the Matter of Certain flash memory chips and Products Containing the Same, U.S International Trade Commission (Investigation No. 337-TA-893).
	On August 1, 2013, Spansion LLC, a wholly owned subsidiary of the Company, filed a complaint pursuant to Section 337 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1337 (“Section 337”), to request the United States International Trade Commission (“ ITC”) institute an investigation relating to the unlawful importation into the United States, the sale for importation, and/or the sale within the United States after importation of certain Macronix flash memory chips (“Macronix Chips”) that infringe certain claims of six of the Company’s valid patents, and/or are made, produced or processed under, or by means of, a process covered by the claims of the Company’s patents, and products containing the Macronix Chips.
	On September 9, 2013, the ITC instituted its investigation. Other than the Company, the principal parties, or respondents in the investigation are Macronix International Co, Ltd., of Hsin-chu, Taiwan; Macronix America, Inc., of Milpitas, CA; Macronix Asia Limited of Kanagawa Pref., Japan; Macronix (Hong Kong) Co., Ltd., of Sa Tin, N.T., Hong Kong; Acer Inc. of New Taipei City, Taiwan; Acer America Corporation of San Jose, CA; ASUSTek Computer Inc. of Taipei, Taiwan; Asus Computer International of Fremont, CA; Belkin International, Inc., of Playa Vista, CA; D-Link Corporation of Taipei City, Taiwan; D-Link System, Inc., of Fountain Valley, CA; Netgear Inc., San Jose, CA; Nintendo Co., Ltd., of Kyoto, Japan; and Nintendo of America, Inc., of Redmond, WA.
	In orders dated April 2, 2014 and April 14, 2014 the Administrative Law Judge (ALJ) for this investigation announced his retirement and ordered that the investigation’s trial be taken off calendar. On May 1, 2014, the ITC notified the parties that the case would be assigned to the Chief Administrative Law Judge. The trial date has been scheduled for October 2, 2014.
	Through this investigation, the Company seeks a general exclusion order to exclude from importation all infringing Macronix Chips and downstream products containing such chips. In the event that the ITC is unwilling to issue a general exclusion order, the Company seeks that a limited exclusion order be entered against each named Respondent and its subsidiaries and affiliates in order to remedy the Respondents’ violation of Section 337 and to prevent such future violations by Respondents. The Company has also asked the ITC to issue a cease and desist order to ensure compliance with the requested exclusion orders.
	The ITC has entered a target date of May 22, 2015, for completion of its investigation.
	Spansion LLC v. Macronix International Co., Ltd. et. al., U.S. District Court, Northern District of California (No. 3:13-cv-03566).
	On August 1, 2013, Spansion LLC filed a complaint in the U.S. District Court, Northern District of California (San Jose Division), case no. 3:13-cv-03566-JST, against Macronix International Co., Ltd., Macronix America, Inc., Acer Inc., Acer America Corporation, ASUSTek Computer Inc., Asus Computer International (America), Belkin International, Inc., D-Link Systems, Inc., NETGEAR Inc., Nintendo Co., Ltd., and Nintendo of America, Inc. for infringement of the patents involved in the ITC Investigation No. 337-TA-893. Spansion has asked for monetary damages as well as permanent injunctive relief to prevent further infringing activity.
	On August 29, 2013, the Company amended its original complaint to delete certain defendants, resulting in the eleven party defendants identified above (“Defendants”), and to make certain additional allegations.
	On October 8, 2013, pursuant to 28 U.S.C. § 1659, each of the Defendants asserted its statutory right to a mandatory stay of all proceedings in the Northern District of California action until the determination of the ITC becomes final (see In the Matter of Certain flash memory Chips and Products Containing the Same, Investigation No. 337-TA-893, U.S. International Trade Commission, above). Because the requested stay is mandated by statute, the Company did not oppose the motion and the requested stay was granted.
	Macronix International Co., LTD. v. Spansion Inc. et. al., U.S. District Court, Northern District of California (No. 4:14-cv-01890).
	On October 2, 2013, Macronix International Co., Ltd. filed a complaint in the U.S. District Court, Eastern District of Virginia, case no. 3:13-cv-679-REP, against Spansion Inc. and Spansion LLC for infringement of seven Macronix patents. The complaint seeks unspecified monetary damages as well as injunctive relief.
	The Company filed an answer to the complaint as well as motions to dismiss and to transfer jurisdiction.
	On March 10, 2014 the court ruled favorably on both of Spansion's motions, ordering Macronix to file an amended complaint and transferring the case to the Northern District of California. The Company answered the amended complaint, denying all allegations of infringement and asserting defenses of patent invalidity.
	On April 28, 2014, the case was officially transferred to the Northern District of California, Oakland Division (Case No. 4:14-cv-01890).
	In the Matter of Certain flash memory chips and Products Containing the Same, U.S. International Trade Commission (Investigation No.337-TA-909).
	On December 27, 2013, Macronix International Co., Ltd. and Macronix America, Inc., filed a complaint pursuant to Section 337 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1337 (“Section 337”), to request that the U.S. International Trade Commission (“ITC”) institute an investigation relating to the importation into the United States, the sale for importation, and/or the sale within the United States after importation of certain non-volatile memory products (“Spansion Chips”) and products containing the Spansion Chips. A revised complaint was filed on December 31, 2013, and a letter supplementing the revised complaint was filed on January 14, 2014. The revised complaint alleges that the Spansion Chips infringe certain claims of three patents owned by Macronix (“Macronix Patents”), and/or are made, produced or processed under, or by means of, a process covered by the claims of the Macronix Patents.
	On January 29, 2014, the Commission instituted its investigation. Other than the Company, the principal parties, or respondents in the investigation are Beats Electronics LLC of Santa Monica, CA, Delphi Automotive PLC of Kent, United Kingdom, Delphi Automotive Systems, LLC of Troy, Michigan, Harman International Industries, Inc. of Stamford, CT, Harman Becker Automotive Systems, Inc. of Farmington Hills, MI, Harman Becker Automotive Systems GmbH of Karlsbad, Germany, Ruckus Wireless, Inc. of Sunnyvale, CA and Tellabs, Inc. of Naperville, IL.
	In an order dated March 5, 2014 the Administrative Law Judge (ALJ) for this investigation set trial for October 21-28, 2014.
	Through this investigation, Macronix seeks a general exclusion order to exclude from importation all infringing Spansion Chips and downstream products containing such chips. In the event that the ITC is unwilling to issue a general exclusion order, Macronix seeks that a limited exclusion order be entered against each named Respondent and its subsidiaries and affiliates in order to remedy the Respondents’ violation of Section 337 and to prevent such future violations by Respondents. Macronix has also asked the ITC to issue a cease and desist order to ensure compliance with the requested exclusion orders.
	The ITC has entered a target date of May 4, 2015, for completion of its investigation.
	Spansion LLC v. Macronix International Co., Ltd. et. al., U.S. District Court, Northern District of California (No. 5:14-cv-01946).
	On April 28, 2014, Spansion LLC filed a complaint in the U.S. District Court, Northern District of California, Case No. 5:14-cv-01946, against Macronix International Co, Ltd; Macronix America, Inc.; Acer Inc.; Acer America Corporation; ADT Corporation; Amazon.com, Inc.; ASRock Inc.; ASRock America, Inc.; ASUSTek Computer Inc.; Asus Computer International (America); Belkin International, Inc.; D-Link Corporation; D-Link Systems, Inc.; Leap Motion, Inc.; Lowe’s Companies, Inc.; Lowe’s Home Centers, Inc.; Microsoft Corp.; Nintendo Co., Ltd.; Nintendo of America, Inc.; Sercomm Corp.; Vonage Holdings Corp.; Vonage America Inc.; and Vonage Marketing LLC for infringement of the same patents asserted in ITC Docket No 3010, below. Spansion has asked for monetary damages as well as permanent injunctive relief to prevent further infringing activity.
	In the Matter of Certain Non-Volatile Memory Chips and Products Containing the Same, U.S. International Trade Commission (ITC Docket No. 3010).
	On April 29, 2014, Spansion LLC, a wholly owned subsidiary of the Company, filed a complaint pursuant to Section 337 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1337 (“Section 337”), to request the United States International Trade Commission (“ ITC”) institute an investigation relating to the unlawful importation into the United States, the sale for importation, and/or the sale within the United States after importation of certain Macronix non-volatile memory chips (“Macronix Chips”) that infringe certain claims of four of the Company’s valid patents, and/or are made, produced or processed under, or by means of, a process covered by the claims of the Company’s patents, and products containing the Macronix Chips.
	The Company’s complaint names the following parties as Proposed Respondents: Macronix International Co, Ltd., of Hsin-chu, Taiwan; Macronix America, Inc., of Milpitas, CA; Macronix Asia Limited of Kanagawa Pref., Japan; Macronix (Hong Kong) Co., Ltd., of Sha Tin, N.T., Hong Kong; Acer Inc. of New Taipei City, Taiwan; Acer America Corporation of San Jose, CA; ADT Corporation of Boca Raton, FL; Amazon.com, Inc. of Seattle, WA; ASRock Inc. of Taipei City, Taiwan; ASRock America, Inc. of Chino, CA; ASUSTek Computer Inc. of Taipei, Taiwan; Asus Computer International of Fremont, CA; Belkin International, Inc., of Playa Vista, CA; D-Link Corporation of Taipei City, Taiwan; D-Link Systems, Inc., of Fountain Valley, CA; Leap Motion, Inc. of San Francisco, CA; Lowe’s Companies, Inc. of Mooresville, NC; Lowe’s Home Centers, Inc. of Wilkesboro, NC; Microsoft Corp. of Redmond, WA; Nintendo Co., Ltd., of Kyoto, Japan; Nintendo of America, Inc., of Redmond, WA; Sercomm Corp. of Taipei, Taiwan; Vonage Holdings Corp. of Holmdel, NJ; Vonage America Inc. of Holmdel, NJ; and Vonage Marketing LLC of Holmdel, NJ.
	In its complaint, the Company seeks a general exclusion order to exclude from importation all infringing Macronix Chips and downstream products containing such chips. In the event that the ITC is unwilling to issue a general exclusion order, the Company seeks that a limited exclusion order be entered against each named Proposed Respondent and its subsidiaries and affiliates in order to remedy the Proposed Respondents’ violation of Section 337 and to prevent such future violations by the Proposed Respondents. The Company has also asked the ITC to issue a cease and desist order to ensure compliance with the requested exclusion orders.
	The ITC is expected to decide whether to institute an investigation based on the Company’s complaint before the end of May 2014.
	Others
	Besides the above, the Company is a defendant or plaintiff in various legal actions that arose in the normal course of business. In the opinion of management, the aggregate liability, if any, with respect to all of these matters will not have a material adverse effect on the Company's financial condition, result of operations or cash flows.

Note_16_Ongoing_Bankruptcy_Rel

Note 16 - Ongoing Bankruptcy Related Matters	3 Months Ended
	Mar. 30, 2014
Ongoing Bankruptcy Related Matters [Abstract]	'
Ongoing Bankruptcy Related Matters [Text Block]	'
	16	Ongoing Bankruptcy Related Matters
	In connection with the Company’s emergence from Chapter 11 bankruptcy proceedings (“Proceedings”) in May 2010, a claims agent was appointed to analyze and, at its discretion, contest outstanding disputed claims totaling $1.5 billion. As of March 30, 2014, the Company had resolved all of these claims.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 30, 2014
Accounting Policies [Abstract]	'
Basis of Accounting [Text Block]	'
	Basis of Presentation
	The unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) for interim financial information and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (SEC). Accordingly, they do not include all of the information and notes required by U.S. GAAP for annual financial statements. In the opinion of management, the unaudited interim financial statements reflect all normal and recurring adjustments considered necessary for a fair statement of the financial position, results of operations and cash flows for the periods presented. The December 29, 2013 condensed consolidated balance sheet data were derived from audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 29, 2013, but does not include all disclosures required by U.S. GAAP for annual periods.
	These condensed consolidated financial statements and related notes should be read in conjunction with the Company’s audited financial statements and related notes included in its Annual Report on Form 10-K for the fiscal year ended December 29, 2013 as filed with the SEC on February 25, 2014. The results of operations for the three months ended March 30, 2014 are not necessarily indicative of the results that may be expected for any other interim period or for the full fiscal year.
	The Company operates on a 52- to 53-week fiscal year ending on the last Sunday in December. The additional week in a 53-week fiscal year is added to the second quarter to realign the Company’s fiscal quarters more closely to calendar quarters. Fiscal 2014 and fiscal 2013 are comprised of 52-weeks periods.
Consolidation, Policy [Policy Text Block]	'
	Principles of Consolidation
	The unaudited condensed consolidated financial statements include the results of operations of the Company and all of the Company’s wholly-owned subsidiaries. All intercompany accounts have been eliminated.
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates
	The preparation of the Company’s consolidated financial statements and disclosures in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of commitments and contingencies and the reported amounts of revenues and expenses during the reporting periods. Estimates are used to account for the fair value of certain marketable securities, revenue adjustments, the allowance for doubtful accounts, inventory write-downs, valuation of intangible assets, impairment of long-lived assets, legal contingencies, income taxes, stock-based compensation expenses, the fair value of long-term debt, and product warranties. Actual results may differ from those estimates, and such differences may be material to the Company’s condensed consolidated financial statements.

Note_3_Balance_Sheet_Component1

Note 3 - Balance Sheet Components (Tables)	3 Months Ended
	Mar. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	'
		30-Mar-14			29-Dec-13
		(in thousands)
	Cash and cash equivalents
	Cash	$	260,060		$	282,163
	Cash equivalents:
	Money market funds		1,588			3,906
	Certificates of deposit		825			-
	Cash and cash equivalents	$	262,473		$	286,069
	Short-term investments
	Time deposits	$	14,054		$	14,045
	Certificates of deposit		12,868			11,383
	Short-term investments	$	26,922		$	25,428
	Account receivable, net
	Accounts receivable, gross	$	177,123		$	178,252
	Allowance for doubtful accounts		(409	)		(414	)
	Account receivable, net	$	176,714		$	177,838
	Inventories
	Raw materials	$	8,992		$	11,056
	Work-in-process		191,920			176,601
	Finished goods		55,979			66,497
	Inventories	$	256,891		$	254,154
	Property, plant and equipment, net
	Land	$	45,168		$	45,168
	Buildings and leasehold improvements		62,966			61,923
	Equipment		398,416			385,679
	Construction in progress		18,131			19,734
	Accumulated depreciation and amortization		(340,033	)		(326,999	)
	Property, plant and equipment, net	$	184,648		$	185,505
	Other long term assets
	Long term license	$	24,954		$	30,273
	Others		26,026			29,935
	Other long term assets	$	50,980		$	60,208
	Accrued compensation and benefits
	Accrued vacation	$	11,486		$	11,077
	MCA business employees related pension obligation		25,046			22,406
	Others		26,203			24,393
	Accrued compensation and benefits	$	62,735		$	57,876
	Accrued liabilities and other
	Short term license liability	$	11,435		$	13,003
	Obligation recorded from sale of Sunnyvale property		58,908			-
	Litigation reserve		17,888			20,419
	Others		57,828			52,930
	Accrued liabilities and other	$	146,059		$	86,352

Note_4_Accumulated_Other_Compr1

Note 4 - Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 30, 2014
Equity [Abstract]	'
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	'
		Foreign Currency Translation Adjustment			Net Gains and Losses on Cash Flow Hedges				Total
		(in thousands)
	Beginning Balance, December 29, 2013	$	(4,035	)	$	2			$	(4,033	)
	Other comprehensive income before reclassification, net of tax		296			(4,714	)			(4,418	)
	Amounts reclassified to earnings		-			1,382		-1		1,382
	Net other comprehensive income	$	296		$	(3,332	)		$	(3,036	)
	Ending Balance, March 30, 2014	$	(3,739	)	$	(3,330	)		$	(7,069	)
	(1) Reclassified into Net Sales line item of the Condensed Consolidated Statement of Operations. Please see Note 10 for further details.

Note_5_Equity_Incentive_Plan_a1

Note 5 - Equity Incentive Plan and Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule Of Shares Available For Grant [Table Text Block]	'
			Shares Available
			For Grant
	Balance as of December 29, 2013			2,350,404
	Additional shares issuable under 2010 Plan (annual increase for 2014)			2,069,902
	Stock options forfeited/cancelled through March 30, 2014			177,791
	RSU awards granted, net of forfeitures/cancellations			(843,040	)
	Key executive RSU awards forfeited/cancelled through March 30, 2014			357,870
	PSU awards granted, net of forfeitures/cancellations (1)			(256,000	)
	Balance as of March 30, 2014			3,856,927
	(1) Includes performance awards granted in fiscal 2014 at target. Maximum awards that could be earned is 411,000.
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	'
			Three Months Ended
			30-Mar-14			31-Mar-13
			(in thousands)
	Cost of sales		$	1,491		$	1,472
	Research and development			1,964			2,795
	Sales, general and administrative			5,026			4,357
	Stock-based compensation expense after income taxes(1)		$	8,481		$	8,624
		(1) There was no income tax benefit related to stock-based compensation because all of the Company's U.S. deferred tax assets, net of U.S. deferred tax liabilities, continue to be subject to a full valuation allowance.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value [Table Text Block]	'
			Three Months Ended
			30-Mar-14			31-Mar-13
	Weighted average fair value of stock options granted		$	-		$	4.99
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'
			Three Months Ended
			31-Mar-13
	Expected volatility			54.03%
	Risk-free interest rate			0.60%
	Expected term (in years)			4.35
	Dividend yield			0.00%
Fair Value Assumptions Used To Value PSU Awards Granted [Table Text Block]	'
			Three Months Ended
			30-Mar-14			31-Mar-13
	Stock price on grant date		$	16.58		$	11.5
	Expected volatility			42.79%			50.90%
	Risk-free interest rate			0.73%			0.21%
	Dividend yield			0.00%			0.00%
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
			Number of			Exercise		Contractual			Intrinsic
			Shares			Price		Life (in Years)			Value
											(in thousands)
	Outstanding stock options as of December 29, 2013			6,542,929		$	13.03		4.42		$	14,061
	Granted			-		$	-				$	-
	Cancelled/Forfeited			(177,791	)	$	13.57				$	-
	Exercised			(519,992	)	$	10.28				$	2,894
	Outstanding stock options as of March 30, 2014			5,845,146		$	13.27		4.13		$	26,973
	Total vested and exercisable as of March 30, 2014			4,696,272		$	13.87		3.85		$	19,482
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	'
			RSU
						Weighted Average
			Number of			Grant-date
			Shares			Fair Value
	Outstanding as of December 29, 2013			2,384,712		$	14.01
	Granted			912,593		$	15
	Cancelled/Forfeited			(69,553	)	$	12.72
	Vested			(639,229	)	$	10.58
	Outstanding as of March 30, 2014			2,588,523		$	15.24
Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block]	'
			Key Executive RSU					PSU
						Weighted Average					Weighted Average
			Number of			Grant-date		Number of			Grant-date
			Shares			Fair Value		Shares			Fair Value
	Outstanding as of December 29, 2013			974,286		$	12.4		362,000		$	7.38
	Granted			-		$	-		274,000	-1	$	2.25
	Cancelled/Forfeited			(357,870	)	$	11.03		(18,000	)	$	7.4
	Vested			(318,781	)	$	12.77		-		$	-
	Outstanding as of March 30, 2014			297,635		$	13.65		618,000		$	5.1
	(1) PSU grants in fiscal 2014 are shown at a target of 274,000 shares and the maximum that can be earned on these are 411,000 shares.

Note_6_Net_Income_Loss_Per_Sha1

Note 6 - Net Income (Loss) Per Share (Tables)	3 Months Ended
	Mar. 30, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
		Three Months Ended
		30-Mar-14			31-Mar-13
		(in thousands except for per-share amounts)
	Numerator:
	Net loss	$	(22,495	)	$	(14,435	)
	Denominator:
	Denominator for basic/ diluted net loss per share, weighted average shares		59,771			58,086
	Basic / Diluted net loss per share	$	(0.38	)	$	(0.25	)
	Potentially dilutive shares excluded from the diluted loss per share computation because their effect would have been anti-dilutive
	- RSUs and Options		7,081			4,615
	- Conversion of Senior Exchangeable Notes		10,814			-
	Total antidilutive shares		17,895			4,615

Note_7_Intangible_Assets_and_G1

Note 7 - Intangible Assets and Goodwill (Tables)	3 Months Ended
	Mar. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of Finite-Lived Intangible Assets [Table Text Block]	'
					30-Mar-14							29-Dec-13
		Estimated range			Gross		Accumulated Amortization			Net Amount		Gross Amount		Additions		Accumulated Amortization			Net Amount
		of lives (in years)			Amount
					(in thousands)
	Developed technology	5	to	10	$	140,976	$	(58,885	)	$	82,091	$	111,376	$	29,100	$	(53,661	)	$	86,815
	Customer relationships	5	to	10		110,665		(39,689	)		70,976		91,709		18,800		(36,366	)		74,143
	Trade names	0.5	to	7		9,652		(6,243	)		3,409		8,252		1,400		(5,719	)		3,933
	Trademarks	7	to	8		2,700		(226	)		2,474		-		2,700		(142	)		2,558
	IP R&D (1)					-		-			-		-		500		-			500
	Total Intangible Assets				$	263,993	$	(105,043	)	$	158,950	$	211,337	$	52,500	$	(95,888	)	$	167,949
	(1) All of the IP R&D reached technological feasibility during the three months ended March 30, 2014 and was reclassified into developed technology.
Schedule of Actual Amortization Expense [Table Text Block]	'
		Three Months Ended
		30-Mar-14			31-Mar-13
		(in thousands)
	Amortization expense	$	9,155		$	6,813
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	'
		Estimated Future Amortization
		(in thousands)
	Fiscal 2014 (remaining 9 months)	$	26,044
	Fiscal 2015		35,759
	Fiscal 2016		35,926
	Fiscal 2017		25,061
	Fiscal 2018		19,607
	Fiscal 2019 and beyond		16,553
	Total	$	158,950
Schedule of Goodwill [Table Text Block]	'
		30-Mar-14			29-Dec-13
		(in thousands)
	Goodwill	$	166,473		$	166,422

Note_8_Financing_Arrangements_

Note 8 - Financing Arrangements (Tables)	3 Months Ended
	Mar. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of Debt [Table Text Block]	'
		30-Mar-14		29-Dec-13
		(in thousands)
	Debt obligations:
	Term Loan	$	295,533	$	296,135
	2.0% Senior Exchangeable Notes		112,874		111,733
	7.875% Senior Notes		-		94,064
	Total debt	$	408,407	$	501,932
	Less: current portion		2,394		97,320
	Long-term debt	$	406,013	$	404,612
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	'
		30-Mar-14
		(in thousands)
	Principal amount	$	150,000
	Unamortized debt discount	$	37,126
	Net carrying value	$	112,874
Interest Income and Interest Expense Disclosure [Table Text Block]	'
		Three Months Ended
		30-Mar-14
		(in thousands)
	Contractual interest expense at 2% per annum	$	742
	Amortization of debt issuance costs		131
	Accretion of debt discount		1,141
	Total	$	2,014

Note_9_Fair_Value_Measurement_

Note 9 - Fair Value Measurement (Tables)	3 Months Ended
	Mar. 30, 2014
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'
		30-Mar-14							29-Dec-13
		Level 1		Level 2		Total			Level 1		Level 2		Total
		(in thousands)
	Money market funds	$	1,588	$	-	$	1,588	-1	$	3,906	$	-	$	3,906	-2
	Foreign Exchange Forward Contracts		-		273		273			-		3,493		3,493
	Total financial assets	$	1,588	$	273	$	1,861		$	3,906	$	3,493		7,399
	Foreign Exchange Forward Contracts			$	3,646	$	3,646		$	-	$	313	$	313
	Total financial liabilities	$	-	$	3,646	$	3,646		$	-	$	313	$	313
	(1) Total cash and cash equivalents, short-term investments of $289.4 million as of March 30, 2014 includes cash of $260.1 million held in operating accounts, $1.6 millionin money market funds, $13.7 million held in certificates of deposit and $14.1 million held in time deposit accounts.
	(2) Total cash and cash equivalents, short-term investments of $311.5 million as of December 29, 2013 includes cash of $282.2 million held in operating accounts, $3.9 million in money market funds, $11.4 million held in certificates of deposit and $14.0 million in time deposit accounts.
Schedule Of Financial Instruments Not Carried At Fair Value [Table Text Block]	'
		30-Mar-14				29-Dec-13
		Carrying		Estimated		Carrying			Estimated
		Value		Fair Value		Value			Fair Value
		(in thousands)
	Debt traded in the market:
	Term Loan	$	295,533	$	296,272	$	296,135		$	295,170
	2.0% Senior Exchangeable Notes		112,874		157,459		111,733			129,104
	7.875% Senior Notes		-		-		94,064			97,591
	Total Debt Obligations	$	408,407	$	453,731	$	501,932		$	521,865

Note_10_Derivative_Financial_I1

Note 10 - Derivative Financial Instruments (Tables)	3 Months Ended
	Mar. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss) [Table Text Block]	'
			Three Months Ended				Three Months Ended
			30-Mar-14				31-Mar-13
			(in thousands)
	Beginning Balance		$	2			$	1
	Net loss reclassified into earnings on cash flow hedges			1,382				(1,753	)
	Net unrealized hedge loss arising during the period			(4,714	)			7,743
	Ending Balance		$	(3,330	)		$	5,991
Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]	'
	Buy / Sell		30-Mar-14			29-Dec-13
			(in millions)
	Japanese Yen / US dollar			-		JPY 2,945/$28.2
	US dollar / Japanese Yen		$42.8/JPY 4,435			$42.0/JPY 4,047
	US dollar / EUR		$26.5/EUR 19.2			$23.4/EUR 17.1
Derivative Instruments, Gain (Loss) [Table Text Block]	'
			Three Months Ended
			30-Mar-14				31-Mar-13
				(in thousands)
	Derivatives Designated as Hedging Instruments
	Foreign Exchange Forward Contracts
	Net unrealized gain (loss) recognized in OCI (1)		$	(4,714	)		$	7,743
	Net loss (gain) reclassified into earnings for cash flow hedges (2)		$	1,382			$	(1,753	)
	Derivatives Not Designated as Hedging Instruments
	Net gain (loss) recognized in income
	Swap interest expense (4)		$	-			$	6
	Foreign Exchange Forward Contracts (3)		$	790			$	(2,589	)
	-1	Net change in the fair value of the effective portion classified in other comprehensive income (OCI)
	-2	Effective portion classified as net product revenue
	-3	Classified in interest income and other (expense), net
	-4	Classified in interest expense
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	'
			30-Mar-14							29-Dec-13
	Balance sheet location						Derivatives not designated as hedging			Derivatives designated as hedging		Derivatives
			Derivatives designated as hedging				instruments			instruments		not
			instruments									designated as hedging
												instruments
							(in thousands)
	Prepaid expenses and other current assets
	Foreign Exchange Forward Contracts		$	-			$	273		$	-	$	3,493
	Accrued liabilities and other
	Interest rate Swap		$	-			$	-		$	-	$	-
	Foreign Exchange Forward Contracts		$	3,195			$	451		$	-	$	313
Offsetting Assets [Table Text Block]	'
												Gross amounts not offset in the Condensed Consolidated Balance Sheets but have legal rights to offset
			Gross amounts of recognized Assets				Gross amounts offset in the Condensed Consolidated Balance Sheets			Net amounts of Assets presented in the Condensed Consolidated Balance Sheets		Financial Instruments			Cash collateral pledged		Net amount
			(in thousands)
	As of March 30, 2014:
	Foreign exchange contracts		$	273			$	-		$	273	$	(273	)	$	-	$	-
	As of December 29, 2013:
	Foreign exchange contracts		$	3,493			$	-		$	3,493	$	(1,572	)	$	-	$	1,921
Offsetting Liabilities [Table Text Block]	'
												Gross amounts not offset in the Condensed Consolidated Balance Sheets but have legal rights to offset
			Gross amounts of recognized Liabilities				Gross amounts offset in the Condensed Consolidated Balance Sheets			Net amounts of Liabilities presented in the Condensed Consolidated Balance Sheets		Financial Instruments			Cash collateral pledged		Net amount
			(in thousands)
	As of March 30, 2014:
	Foreign exchange contracts		$	3,646			$	-		$	3,646	$	(1,871	)	$	-	$	1,775
	As of December 29, 2013:
	Foreign exchange contracts		$	313			$	-		$	313	$	(226	)	$	-	$	87

Note_12_Income_Taxes_Tables

Note 12 - Income Taxes (Tables)	3 Months Ended
	Mar. 30, 2014
Income Tax Disclosure [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
		Three Months Ended
		30-Mar-14			31-Mar-13
		(in thousands)
	Income tax expense	$	(2,447	)	$	(2,388	)

Note_13_Restructuring_and_Othe1

Note 13 - Restructuring and Others (Tables) (Fiscal Year 2013 Restructuring Plan [Member])	3 Months Ended
	Mar. 30, 2014
Fiscal Year 2013 Restructuring Plan [Member]	'
Note 13 - Restructuring and Others (Tables) [Line Items]	'
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	'
		Three Months Ended
		30-Mar-14
		(in thousands)
	Accrued restructuring balance, beginning of period	$	844
	Non-cash adjustments		(14	)
	Cash payments		(772	)
	Accrued restructuring balance, end of period	$	58

Note_15_Commitments_and_Contin1

Note 15 - Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Product Warranty Liability [Table Text Block]	'
		Three Months Ended
		30-Mar-14			31-Mar-13
		(in thousands)
	Balance at beginning of period	$	2,055		$	2,124
	Provision for warranties issued		567			296
	Settlements made		(207	)		(806	)
	Changes in liability for pre-existing warranties during the period		63			(36	)
	Balance at end of period	$	2,478		$	1,578

Note_2_Acquisition_Details

Note 2 - Acquisition (Details) (Fujitsu Semiconductor Limited [Member], USD $)	1 Months Ended
In Millions, unless otherwise specified	Aug. 01, 2013
Fujitsu Semiconductor Limited [Member]	'
Note 2 - Acquisition (Details) [Line Items]	'
Business Combination, Consideration Transferred	$158.50
Payments to Acquire Businesses, Net of Cash Acquired	$150

Note_3_Balance_Sheet_Component2

Note 3 - Balance Sheet Components (Details) (USD $)	1 Months Ended	3 Months Ended
	Jan. 23, 2014	Mar. 30, 2014	Jan. 23, 2014	Jan. 23, 2014	Mar. 30, 2014	Dec. 29, 2013	Mar. 30, 2014	Dec. 29, 2013
	sqft		Land Disposal [Member]	Buildings Disposed [Member]	Cash Available Inside the USA [Member]	Cash Available Inside the USA [Member]	Outside The United States Of America [Member]	Outside The United States Of America [Member]
			acre	sqft
Note 3 - Balance Sheet Components (Details) [Line Items]	'	'	'	'	'	'	'	'
Cash, Cash Equivalents, and Short-term Investments	'	$289,400,000	'	'	$272,400,000	$298,300,000	$17,000,000	$13,200,000
Area of Land (in Acres)	'	'	24.5	'	'	'	'	'
Area of Real Estate Property (in Square Feet)	'	'	'	471,000	'	'	'	'
Sale Leaseback Transaction, Net Proceeds	$58,900,000	$58,908,000	'	'	'	'	'	'
Sale Leaseback Transaction Area Subject To Lease (in Square Feet)	170,000	'	'	'	'	'	'	'
Optional Lease Term Extension	'24 months	'	'	'	'	'	'	'
Rent Free Period	'6 months	'	'	'	'	'	'	'

Note_3_Balance_Sheet_Component3

Note 3 - Balance Sheet Components (Details) - Balance Sheet Components (USD $)	Mar. 30, 2014	Dec. 29, 2013	Mar. 31, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Cash and cash equivalents	'	'	'	'
Cash	$260,060	$282,163	'	'
Cash equivalents:	'	'	'	'
Money market funds	1,588	3,906	'	'
Cash and cash equivalents	262,473	286,069	261,732	262,177
Short-term investments	'	'	'	'
Time deposits	14,054	14,045	'	'
Short-term investments	26,922	25,428	'	'
Account receivable, net	'	'	'	'
Accounts receivable, gross	177,123	178,252	'	'
Allowance for doubtful accounts	-409	-414	'	'
Account receivable, net	176,714	177,838	'	'
Inventories	'	'	'	'
Raw materials	8,992	11,056	'	'
Work-in-process	191,920	176,601	'	'
Finished goods	55,979	66,497	'	'
Inventories	256,891	254,154	'	'
Property, plant and equipment, net	'	'	'	'
Land	45,168	45,168	'	'
Buildings and leasehold improvements	62,966	61,923	'	'
Equipment	398,416	385,679	'	'
Construction in progress	18,131	19,734	'	'
Accumulated depreciation and amortization	-340,033	-326,999	'	'
Property, plant and equipment, net	184,648	185,505	'	'
Other long term assets	'	'	'	'
Long term license	24,954	30,273	'	'
Others	26,026	29,935	'	'
Other long term assets	50,980	60,208	'	'
Accrued compensation and benefits	'	'	'	'
Accrued vacation	11,486	11,077	'	'
MCA business employees related pension obligation	25,046	22,406	'	'
Others	26,203	24,393	'	'
Accrued compensation and benefits	62,735	57,876	'	'
Accrued liabilities and other	'	'	'	'
Short term license liability	11,435	13,003	'	'
Obligation recorded from sale of Sunnyvale property	58,908	'	'	'
Litigation reserve	17,888	20,419	'	'
Others	57,828	52,930	'	'
Accrued liabilities and other	146,059	86,352	'	'
Cash and Cash Equivalents [Member]	'	'	'	'
Cash equivalents:	'	'	'	'
FDIC insured certificates of deposit	825	'	'	'
Short-term Investments [Member]	'	'	'	'
Cash equivalents:	'	'	'	'
FDIC insured certificates of deposit	$12,868	$11,383	'	'

Note_4_Accumulated_Other_Compr2

Note 4 - Accumulated Other Comprehensive Income (Loss) (Details) - Accumulated Other Comprehensive Loss, Net of Tax (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014		Mar. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]	'		'
Beginning Balance, December 29, 2013	($4,033)		'
Other comprehensive income before reclassification, net of tax	-4,418		'
Amounts reclassified to earnings	1,382		'
Net other comprehensive income	-3,036		3,735
Ending Balance, March 30, 2014	-7,069		'
Accumulated Translation Adjustment [Member]	'		'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'		'
Beginning Balance, December 29, 2013	-4,035		'
Other comprehensive income before reclassification, net of tax	296		'
Net other comprehensive income	296		'
Ending Balance, March 30, 2014	-3,739		'
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member]	'		'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'		'
Beginning Balance, December 29, 2013	2		'
Other comprehensive income before reclassification, net of tax	-4,714		'
Amounts reclassified to earnings	1,382	[1]	'
Net other comprehensive income	-3,332		'
Ending Balance, March 30, 2014	($3,330)		'
[1]	Reclassified into Net Sales line item of the Condensed Consolidated Statement of Operations. Please see Note 10 for further details.

Note_5_Equity_Incentive_Plan_a2

Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) (USD $)	3 Months Ended				3 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 30, 2014	Dec. 29, 2013	Mar. 30, 2014		Mar. 30, 2014	Mar. 30, 2014
			Net of Forfeitures and Cancellations [Member]	Successor [Member]	Performance Stock Units [Member]		Performance Stock Units [Member]	Performance Stock Units [Member]
			Performance Stock Units [Member]				Minimum [Member]	Maximum [Member]
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) [Line Items]	'	'	'	'	'		'	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'	'	'	'	'3 years		'	'
Minimum Performance Based Shares For 2014 Grants That Can Vest	'	'	'	'	'		0.00%	'
Maximum Performance Based Shares For 2014 Grants That Can Vest	'	'	'	'	'		'	150.00%
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Earned	411,000	'	411,000	'	'		'	'
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense (in Dollars)	$0	'	'	'	'		'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)	'	'	'	$31,500,000	'		'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	'	'	'	'		'	'
Share-Based Compensation, Arrangement By Share-Based Award Fair Value Assumption, Fair Value Per Share (in Dollars per share)	$2.25	$7.40	'	'	'		'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	274,000	'	'	'	274,000	[1]	'	'
[1]	PSU grants in fiscal 2014 are shown at a target of 274,000 shares and the maximum that can be earned on these are 411,000 shares.

Note_5_Equity_Incentive_Plan_a3

Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Shares Available for Grant	3 Months Ended
	Mar. 30, 2014
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Shares Available for Grant [Line Items]	'
Awards other than options granted, net of forfeitures/cancellations	-274,000
Restricted Stock Units (RSUs) [Member] | Two Thousand Ten Equity Incentive Award Plan [Member]	'
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Shares Available for Grant [Line Items]	'
Awards other than options granted, net of forfeitures/cancellations	-843,040
Restricted Stock Units (RSUs) [Member]	'
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Shares Available for Grant [Line Items]	'
Awards other than options granted, net of forfeitures/cancellations	-912,593
Key Executive Rsu [Member] | Two Thousand Ten Equity Incentive Award Plan [Member]	'
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Shares Available for Grant [Line Items]	'
Awards other than options granted, net of forfeitures/cancellations	357,870
Performance Stock Units [Member] | Two Thousand Ten Equity Incentive Award Plan [Member]	'
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Shares Available for Grant [Line Items]	'
Awards other than options granted, net of forfeitures/cancellations	-256,000	[1]
Performance Stock Units [Member]	'
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Shares Available for Grant [Line Items]	'
Awards other than options granted, net of forfeitures/cancellations	-274,000	[2]
Two Thousand Ten Equity Incentive Award Plan [Member]	'
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Shares Available for Grant [Line Items]	'
Balance as of December 29, 2013	2,350,404
Additional shares issuable under 2010 Plan (annual increase for 2014)	2,069,902
Stock options forfeited/cancelled through March 30, 2014	177,791
Balance as of March 30, 2014	3,856,927
[1]	Includes performance awards granted in fiscal 2014 at target. Maximum awards that could be earned is 411,000.
[2]	PSU grants in fiscal 2014 are shown at a target of 274,000 shares and the maximum that can be earned on these are 411,000 shares.

Note_5_Equity_Incentive_Plan_a4

Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Total Recorded Stock-based Compensation Expense (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014		Mar. 31, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'		'
Stock-based compensation expense after income taxes(1)	$8,481	[1]	$8,624	[1]
Cost of Sales [Member]	'		'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'		'
Stock based compensation expense	1,491		1,472
Research and Development Expense [Member]	'		'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'		'
Stock based compensation expense	1,964		2,795
Selling, General and Administrative Expenses [Member]	'		'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'		'
Stock based compensation expense	$5,026		$4,357
[1]	There was no income tax benefit related to stock-based compensation because all of the Company's U.S. deferred tax assets, net of U.S. deferred tax liabilities, continue to be subject to a full valuation allowance.

Note_5_Equity_Incentive_Plan_a5

Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Weighted Average Fair Value of Stock Options Granted (USD $)	3 Months Ended
	Mar. 31, 2013
Weighted Average Fair Value of Stock Options Granted [Abstract]	'
Weighted average fair value of stock options granted	$4.99

Note_5_Equity_Incentive_Plan_a6

Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Fair Value of Each Stock Option was Estimated at the Date of Grant using a Black-Scholes option (Employee Stock Option [Member])	3 Months Ended
	Mar. 31, 2013
Employee Stock Option [Member]	'
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Fair Value of Each Stock Option was Estimated at the Date of Grant using a Black-Scholes option [Line Items]	'
Expected volatility	54.03%
Risk-free interest rate	0.60%
Expected term (in years)	'4 years 127 days
Dividend yield	0.00%

Note_5_Equity_Incentive_Plan_a7

Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Fair Value Assumptions Used to Value PSU Awards Granted (Performance Stock Units [Member], USD $)	3 Months Ended
	Mar. 30, 2014	Mar. 31, 2013
Performance Stock Units [Member]	'	'
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Fair Value Assumptions Used to Value PSU Awards Granted [Line Items]	'	'
Stock price on grant date (in Dollars per share)	$16.58	$11.50
Expected volatility	42.79%	50.90%
Risk-free interest rate	0.73%	0.21%
Dividend yield	0.00%	0.00%

Note_5_Equity_Incentive_Plan_a8

Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Stock Option Activities (USD $)	3 Months Ended	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 30, 2014	Dec. 29, 2013
Stock Option Activities [Abstract]	'	'
Number of Shares	5,845,146	6,542,929
Exercise Price	$13.27	$13.03
Contractual Life (in Years)	'4 years 47 days	'4 years 153 days
Intrinsic Value	$26,973	$14,061
Total vested and exercisable as of March 30, 2014	4,696,272	'
Total vested and exercisable as of March 30, 2014	$13.87	'
Total vested and exercisable as of March 30, 2014	'3 years 310 days	'
Total vested and exercisable as of March 30, 2014	19,482	'
Cancelled/Forfeited	-177,791	'
Cancelled/Forfeited	$13.57	'
Exercised	-519,992	'
Exercised	$10.28	'
Exercised	$2,894	'

Note_5_Equity_Incentive_Plan_a9

Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - RSU Award Activities (USD $)	3 Months Ended
	Mar. 30, 2014
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - RSU Award Activities [Line Items]	'
Granted	274,000
Restricted Stock Units (RSUs) [Member]	'
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - RSU Award Activities [Line Items]	'
Number of Shares	2,384,712
Weighted Average Grant-date Fair Value	14.01
Granted	912,593
Granted	15
Cancelled/Forfeited	-69,553
Cancelled/Forfeited	12.72
Vested	-639,229
Vested	10.58
Number of Shares	2,588,523
Weighted Average Grant-date Fair Value	15.24

Recovered_Sheet1

Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Key Executive RSUs and PSU Award Activities (USD $)	3 Months Ended
	Mar. 30, 2014		Dec. 29, 2013
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Key Executive RSUs and PSU Award Activities [Line Items]	'		'
Granted	274,000		'
Key Executive Rsu [Member]	'		'
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Key Executive RSUs and PSU Award Activities [Line Items]	'		'
Number of Shares	297,635		974,286
Weighted Average Grant-date Fair Value	$13.65		$12.40
Cancelled/Forfeited	-357,870		'
Cancelled/Forfeited	$11.03		'
Vested	-318,781		'
Vested	$12.77		'
Performance Stock Units [Member]	'		'
Note 5 - Equity Incentive Plan and Stock-Based Compensation (Details) - Key Executive RSUs and PSU Award Activities [Line Items]	'		'
Number of Shares	618,000		362,000
Weighted Average Grant-date Fair Value	$5.10		$7.38
Granted	274,000	[1]	'
Granted	$2.25		'
Cancelled/Forfeited	-18,000		'
Cancelled/Forfeited	$7.40		'
[1]	PSU grants in fiscal 2014 are shown at a target of 274,000 shares and the maximum that can be earned on these are 411,000 shares.

Note_6_Net_Income_Loss_Per_Sha2

Note 6 - Net Income (Loss) Per Share (Details) - Earnings per Share Calculation (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Note 6 - Net Income (Loss) Per Share (Details) - Earnings per Share Calculation [Line Items]	'	'
Net loss (in Dollars)	($22,495)	($14,435)
Denominator for basic/ diluted net loss per share, weighted average shares	59,771	58,086
Basic / Diluted net loss per share (in Dollars per share)	($0.38)	($0.25)
Antidilutive Securities	17,895	4,615
RSUs and Options [Member]	'	'
Note 6 - Net Income (Loss) Per Share (Details) - Earnings per Share Calculation [Line Items]	'	'
Antidilutive Securities	7,081	4,615
Convertible Debt Securities [Member]	'	'
Note 6 - Net Income (Loss) Per Share (Details) - Earnings per Share Calculation [Line Items]	'	'
Antidilutive Securities	10,814	'

Note_7_Intangible_Assets_and_G2

Note 7 - Intangible Assets and Goodwill (Details) - Intangible Assets (USD $)

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

3 Months Ended

In Thousands, unless otherwise specified

Dec. 29, 2013

Mar. 30, 2014

Dec. 29, 2013

Mar. 30, 2014

Dec. 29, 2013

Mar. 30, 2014

Dec. 29, 2013

Mar. 30, 2014

Dec. 29, 2013

Mar. 30, 2014

Dec. 29, 2013

Mar. 30, 2014

Mar. 30, 2014

Mar. 30, 2014

Mar. 30, 2014

Mar. 30, 2014

Mar. 30, 2014

Mar. 30, 2014

Mar. 30, 2014

Mar. 30, 2014

Developed Technology [Member]

Developed Technology [Member]

Customer Relationships [Member]

Customer Relationships [Member]

Trade Names [Member]

Trade Names [Member]

Trademarks [Member]

Trademarks [Member]

In Process Research and Development [Member]

In Process Research and Development [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Developed Technology [Member]

Customer Relationships [Member]

Trade Names [Member]

Trademarks [Member]

Developed Technology [Member]

Customer Relationships [Member]

Trade Names [Member]

Trademarks [Member]

Finite-Lived Intangible Assets [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated range of lives (in years)

'

'

'

'

'

'

'

'

'

'

'

'

'5 years

'5 years

'6 months

'7 years

'10 years

'10 years

'7 years

'8 years

Gross Amount

$211,337

$263,993

$111,376

$140,976

$91,709

$110,665

$8,252

$9,652

'

$2,700

'

[1]

'

[1]

'

'

'

'

'

'

'

'

Accumulated Amortization

-95,888

-105,043

-53,661

-58,885

-36,366

-39,689

-5,719

-6,243

-142

-226

'

[1]

'

[1]

'

'

'

'

'

'

'

'

Net Amount

167,949

158,950

86,815

82,091

74,143

70,976

3,933

3,409

2,558

2,474

500

[1]

'

[1]

'

'

'

'

'

'

'

'

Additions

$52,500

'

$29,100

'

$18,800

'

$1,400

'

$2,700

'

$500

[1]

'

'

'

'

'

'

'

'

'

[1]

All of the IP R&D reached technological feasibility during the three months ended March 30, 2014 and was reclassified into developed technology.

Note_7_Intangible_Assets_and_G3

Note 7 - Intangible Assets and Goodwill (Details) - Actual Amortization Expense (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Actual Amortization Expense [Abstract]	'	'
Amortization expense	$9,155	$6,813

Note_7_Intangible_Assets_and_G4

Note 7 - Intangible Assets and Goodwill (Details) - Estimated Future Amortization Expense (USD $)	Mar. 30, 2014
In Thousands, unless otherwise specified
Estimated Future Amortization Expense [Abstract]	'
Fiscal 2014 (remaining 9 months)	$26,044
Fiscal 2015	35,759
Fiscal 2016	35,926
Fiscal 2017	25,061
Fiscal 2018	19,607
Fiscal 2019 and beyond	16,553
Total	$158,950

Note_7_Intangible_Assets_and_G5

Note 7 - Intangible Assets and Goodwill (Details) - Goodwill (USD $)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Goodwill [Abstract]	'	'
Goodwill	$166,473	$166,422

Note_8_Financing_Arrangements_1

Note 8 - Financing Arrangements (Details) (USD $)	1 Months Ended	3 Months Ended
In Millions, unless otherwise specified	Jan. 21, 2014	Mar. 30, 2014
Note 8 - Financing Arrangements (Details) [Line Items]	'	'
Derivative, Price Risk Option Strike Price (in Dollars per Item)	'	13.87
Derivative, Cap Price (in Dollars per Item)	'	18.14
Debt Instrument, Repurchase Amount	$94.10	'
Debt Instrument, Redemption Price, Percentage	103.94%	'
Repayments of Senior Debt	99.1	'
Gain (Loss) on Repurchase of Debt Instrument	($4.80)	'
Debt Instrument, Covenant Compliance	'	'As of March 30, 2014, the Company was in compliance with all of the 2012 Revolving Credit Facility's covenants
2012 Revolving Credit Facility [Member]	'	'
Note 8 - Financing Arrangements (Details) [Line Items]	'	'
Line of Credit Facility, Covenant Terms, Leverage Ratio	'	2.75

Note_8_Financing_Arrangements_2

Note 8 - Financing Arrangements (Details) - Debt (USD $)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Note 8 - Financing Arrangements (Details) - Debt [Line Items]	'	'
Term Loan	$295,533	$296,135
Total debt	408,407	501,932
Less: current portion	2,394	97,320
Long-term debt	406,013	404,612
Senior Convertible Notes [Member]	'	'
Note 8 - Financing Arrangements (Details) - Debt [Line Items]	'	'
Senior notes	112,874	111,733
Senior Unsecured Notes [Member]	'	'
Note 8 - Financing Arrangements (Details) - Debt [Line Items]	'	'
Senior notes	'	$94,064

Note_8_Financing_Arrangements_3

Note 8 - Financing Arrangements (Details) - Debt (Parentheticals)	Mar. 30, 2014	Mar. 31, 2013	Mar. 30, 2014	Dec. 29, 2013	Mar. 30, 2014	Dec. 29, 2013
			Senior Convertible Notes [Member]	Senior Convertible Notes [Member]	Senior Unsecured Notes [Member]	Senior Unsecured Notes [Member]
Note 8 - Financing Arrangements (Details) - Debt (Parentheticals) [Line Items]	'	'	'	'	'	'
Interest Rates	7.88%	7.88%	2.00%	2.00%	7.88%	7.88%

Note_8_Financing_Arrangements_4

Note 8 - Financing Arrangements (Details) - Net Carrying Amount of the Liability Component of the Notes (Senior Convertible Notes [Member], USD $)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Senior Convertible Notes [Member]	'	'
Note 8 - Financing Arrangements (Details) - Net Carrying Amount of the Liability Component of the Notes [Line Items]	'	'
Principal amount	$150,000	'
Unamortized debt discount	37,126	'
Net carrying value	$112,874	$111,733

Note_8_Financing_Arrangements_5

Note 8 - Financing Arrangements (Details) - Interest Expense Recognized on the Notes (Senior Convertible Notes [Member], USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014
Senior Convertible Notes [Member]	'
Note 8 - Financing Arrangements (Details) - Interest Expense Recognized on the Notes [Line Items]	'
Contractual interest expense at 2% per annum	$742
Amortization of debt issuance costs	131
Accretion of debt discount	1,141
Total	$2,014

Note_9_Fair_Value_Measurement_1

Note 9 - Fair Value Measurement (Details) (USD $)	Mar. 30, 2014	Dec. 29, 2013
In Millions, unless otherwise specified
Note 9 - Fair Value Measurement (Details) [Line Items]	'	'
Cash, Cash Equivalents, and Short-term Investments	$289.40	'
Held in Operating Accounts [Member]	'	'
Note 9 - Fair Value Measurement (Details) [Line Items]	'	'
Cash, Cash Equivalents, and Short-term Investments	260.1	282.2
Money Market Funds [Member]	'	'
Note 9 - Fair Value Measurement (Details) [Line Items]	'	'
Cash, Cash Equivalents, and Short-term Investments	1.6	3.9
Certificates of Deposit [Member]	'	'
Note 9 - Fair Value Measurement (Details) [Line Items]	'	'
Cash, Cash Equivalents, and Short-term Investments	13.7	11.4
Bank Time Deposits [Member]	'	'
Note 9 - Fair Value Measurement (Details) [Line Items]	'	'
Cash, Cash Equivalents, and Short-term Investments	14.1	14
Commercial Paper [Member]	'	'
Note 9 - Fair Value Measurement (Details) [Line Items]	'	'
Cash, Cash Equivalents, and Short-term Investments	'	$311.50

Note_9_Fair_Value_Measurement_2

Note 9 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy (USD $)	Mar. 30, 2014		Dec. 29, 2013
In Thousands, unless otherwise specified
Foreign Exchange Forward [Member] | Fair Value, Inputs, Level 2 [Member]	'		'
Note 9 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	$273		$3,493
Foreign Exchange Forward [Member] | Fair Value, Inputs, Level 3 [Member]	'		'
Note 9 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	273		3,493
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]	'		'
Note 9 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	1,588		3,906
Money Market Funds [Member] | Fair Value, Inputs, Level 3 [Member]	'		'
Note 9 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	1,588	[1]	3,906	[2]
Fair Value, Inputs, Level 1 [Member]	'		'
Note 9 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	1,588		3,906
Fair Value, Inputs, Level 2 [Member] | Foreign Exchange Forward [Member]	'		'
Note 9 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Foreign Exchange Forward Contracts	3,646		313
Total financial liabilities	3,646		313
Fair Value, Inputs, Level 2 [Member]	'		'
Note 9 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	273		3,493
Foreign Exchange Forward Contracts	3,646		313
Total financial liabilities	3,646		313
Fair Value, Inputs, Level 3 [Member] | Foreign Exchange Forward [Member]	'		'
Note 9 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Foreign Exchange Forward Contracts	3,646		313
Total financial liabilities	3,646		313
Fair Value, Inputs, Level 3 [Member]	'		'
Note 9 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	1,861		7,399
Foreign Exchange Forward Contracts	3,646		313
Total financial liabilities	$3,646		$313
[1]	Total cash and cash equivalents, short-term investments of $289.4 million as of March 30, 2014 includes cash of $260.1 million held in operating accounts, $1.6 millionin money market funds, $13.7 million held in certificates of deposit and $14.1 million held in time deposit accounts.
[2]	Total cash and cash equivalents, short-term investments of $311.5 million as of December 29, 2013 includes cash of $282.2 million held in operating accounts, $3.9 million in money market funds, $11.4 million held in certificates of deposit and $14.0 million in time deposit accounts.

Note_9_Fair_Value_Measurement_3

Note 9 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value (USD $)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Note 9 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value [Line Items]	'	'
Carrying Value	$408,407	$501,932
Estimated Fair Value	453,731	521,865
Term Loan [Member]	'	'
Note 9 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value [Line Items]	'	'
Carrying Value	295,533	296,135
Estimated Fair Value	296,272	295,170
Senior Convertible Notes [Member]	'	'
Note 9 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value [Line Items]	'	'
Carrying Value	112,874	111,733
Estimated Fair Value	157,459	129,104
Senior Unsecured Notes [Member]	'	'
Note 9 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value [Line Items]	'	'
Carrying Value	'	94,064
Estimated Fair Value	'	$97,591

Note_9_Fair_Value_Measurement_4

Note 9 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value (Parentheticals)	Mar. 30, 2014	Mar. 31, 2013	Mar. 30, 2014	Dec. 29, 2013	Mar. 30, 2014	Dec. 29, 2013
			Senior Convertible Notes [Member]	Senior Convertible Notes [Member]	Senior Unsecured Notes [Member]	Senior Unsecured Notes [Member]
Note 9 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value (Parentheticals) [Line Items]	'	'	'	'	'	'
Carrying Value	7.88%	7.88%	2.00%	2.00%	7.88%	7.88%
Estimated Fair Value	7.88%	7.88%	2.00%	2.00%	7.88%	7.88%

Note_10_Derivative_Financial_I2

Note 10 - Derivative Financial Instruments (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 30, 2014
Cash Flow Hedging [Member] | Buy U.S. Dollars [Member]	'
Note 10 - Derivative Financial Instruments (Details) [Line Items]	'
Notional Equivalent Outstanding Contracts To Sell (in Dollars)	$165.90
Cash Flow Hedging [Member]	'
Note 10 - Derivative Financial Instruments (Details) [Line Items]	'
Maximum Allowable Duration For Cash Flow Hedges	'15 months
Foreign Currency Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months (in Dollars)	$3.30
Minimum [Member]	'
Note 10 - Derivative Financial Instruments (Details) [Line Items]	'
Cash Flow Hedges Maturity	'3 months
Maximum [Member]	'
Note 10 - Derivative Financial Instruments (Details) [Line Items]	'
Cash Flow Hedges Maturity	'8 months

Note_10_Derivative_Financial_I3

Note 10 - Derivative Financial Instruments (Details) - Summary of Derivative-related Activity in Accumulated Other Comprehensive Income (Loss) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Summary of Derivative-related Activity in Accumulated Other Comprehensive Income (Loss) [Abstract]	'	'
Balance	$2	$1
Net loss reclassified into earnings on cash flow hedges	1,382	-1,753
Net unrealized hedge loss arising during the period	-4,714	7,743
Balance	($3,330)	$5,991

Note_10_Derivative_Financial_I4

Note 10 - Derivative Financial Instruments (Details) - Notional Amounts of Outstanding Contracts	Mar. 30, 2014	Dec. 29, 2013
Buy JPY [Member]	'	'
Note 10 - Derivative Financial Instruments (Details) - Notional Amounts of Outstanding Contracts [Line Items]	'	'
Notional amount of derivative	'	'JPY 2,945/$28.2
Sell JPY [Member]	'	'
Note 10 - Derivative Financial Instruments (Details) - Notional Amounts of Outstanding Contracts [Line Items]	'	'
Notional amount of derivative	'$42.8/JPY 4,435	'$42.0/JPY 4,047
Sell EUR [Member]	'	'
Note 10 - Derivative Financial Instruments (Details) - Notional Amounts of Outstanding Contracts [Line Items]	'	'
Notional amount of derivative	'$26.5/EUR 19.2	'$23.4/EUR 17.1

Note_10_Derivative_Financial_I5

Note 10 - Derivative Financial Instruments (Details) - Effect of Derivative Instruments on the Condensed Consolidated Statements of Operations (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014		Mar. 31, 2013
Designated as Hedging Instrument [Member] | Foreign Currency Forward Contracts [Member]	'		'
Foreign Exchange Forward Contracts	'		'
Net unrealized gain (loss) recognized in OCI (1)	($4,714)	[1]	$7,743	[1]
Net loss (gain) reclassified into earnings for cash flow hedges (2)	1,382		-1,753
Not Designated as Hedging Instrument [Member] | Foreign Currency Forward Contracts [Member]	'		'
Net gain (loss) recognized in income	'		'
Net gain (loss) recognized in income	790	[2]	-2,589	[2]
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]	'		'
Net gain (loss) recognized in income	'		'
Net gain (loss) recognized in income	'	[3]	$6	[3]
[1]	Net change in the fair value of the effective portion classified in other comprehensive income (OCI)
[2]	Classified in interest income and other (expense)
[3]	Classified in interest expense

Note_10_Derivative_Financial_I6

Note 10 - Derivative Financial Instruments (Details) - Gross Fair Values of Derivative Instruments on the Condensed Consolidated Balance Sheets (Foreign Currency Forward Contracts [Member], USD $)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Designated as Hedging Instrument [Member] | Other Accrued Liabilities [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative liabilities	$3,195	'
Not Designated as Hedging Instrument [Member] | Prepaid Expenses and Other Current Assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Foreign Exchange Forward Contracts	273	3,493
Not Designated as Hedging Instrument [Member] | Other Accrued Liabilities [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative liabilities	$451	$313

Note_10_Derivative_Financial_I7

Note 10 - Derivative Financial Instruments (Details) - Offsetting of Derivative Assets (Foreign Exchange Contract [Member], USD $)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Foreign Exchange Contract [Member]	'	'
Offsetting Assets [Line Items]	'	'
Gross Amounts of Recognized Assets	$273	$3,493
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	273	3,493
Financial Instruments	-273	-1,572
Net Amount	'	$1,921

Note_10_Derivative_Financial_I8

Note 10 - Derivative Financial Instruments (Details) - Offsetting of Derivative Liabilities (Foreign Exchange Contract [Member], USD $)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Foreign Exchange Contract [Member]	'	'
Offsetting Liabilities [Line Items]	'	'
Gross Amounts of Recognized Liabilities	$3,646	$313
Net Amounts of Liabilities presented in the Condensed Consolidated Balance Sheets	3,646	313
Financial Instruments	-1,871	-226
Net Amount	$1,775	$87

Note_11_Employees_Related_Pens1

Note 11 - Employees Related Pension Obligation (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 30, 2014
Note 11 - Employees Related Pension Obligation (Details) [Line Items]	'
Defined Benefit Pension Plan Liabilities, Current	$0.50
Restricted Cash [Member] | Fujitsu Defined Benefit Corporate Pension [Member]	'
Note 11 - Employees Related Pension Obligation (Details) [Line Items]	'
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Restricted Cash	22.9
Accrued Compensation And Benefits [Member] | Fujitsu Defined Benefit Corporate Pension [Member]	'
Note 11 - Employees Related Pension Obligation (Details) [Line Items]	'
Defined Benefit Pension Plan, Liabilities	22.9
Fujitsu Defined Benefit Corporate Pension [Member]	'
Note 11 - Employees Related Pension Obligation (Details) [Line Items]	'
Pension Expense	1.5
Pension Related Accrual For Disadvantaged Employees	$2.10

Note_12_Income_Taxes_Details

Note 12 - Income Taxes (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Dec. 29, 2013
Note 12 - Income Taxes (Details) [Line Items]	'	'	'
Income Tax Expense (Benefit)	$2,447,000	$2,388,000	'
Federal Operating Loss Carryforward Amount Subject To Annual Limitations	'	'	489,700,000
Annual Limitation On Federal Operating Loss Carryforward	'	'	27,200,000
Internal Revenue Service (IRS) [Member]	'	'	'
Note 12 - Income Taxes (Details) [Line Items]	'	'	'
Operating Loss Carryforwards	'	'	1,024,000,000
Tax Credit Carryforward, Amount	'	'	3,300,000
State and Local Jurisdiction [Member] | CALIFORNIA	'	'	'
Note 12 - Income Taxes (Details) [Line Items]	'	'	'
Tax Credit Carryforward, Amount	'	'	17,500,000
State and Local Jurisdiction [Member]	'	'	'
Note 12 - Income Taxes (Details) [Line Items]	'	'	'
Operating Loss Carryforwards	'	'	219,800,000
Tax Credit Carryforward, Amount	'	'	$18,200,000
Minimum [Member]	'	'	'
Note 12 - Income Taxes (Details) [Line Items]	'	'	'
Operating Loss Carryforwards, Expiration Date	31-Dec-16	'	'
Tax Credit Carryforward, Expiration Date	31-Dec-20	'	'
Maximum [Member]	'	'	'
Note 12 - Income Taxes (Details) [Line Items]	'	'	'
Operating Loss Carryforwards, Expiration Date	31-Dec-33	'	'
Tax Credit Carryforward, Expiration Date	31-Dec-33	'	'

Note_12_Income_Taxes_Details_I

Note 12 - Income Taxes (Details) - Income Tax Expense (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Income Tax Expense [Abstract]	'	'
Income tax expense	($2,447)	($2,388)

Note_13_Restructuring_and_Othe2

Note 13 - Restructuring and Others (Details) - Restructuring Activity Related to 2013 Restructuring Plan (Fiscal Year 2013 Restructuring Plan [Member], USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014
Fiscal Year 2013 Restructuring Plan [Member]	'
Note 13 - Restructuring and Others (Details) - Restructuring Activity Related to 2013 Restructuring Plan [Line Items]	'
Accrued restructuring balance, beginning of period	$844
Non-cash adjustments	-14
Cash payments	-772
Accrued restructuring balance, end of period	$58

Note_14_Capital_Structure_Deta

Note 14 - Capital Structure (Details)	1 Months Ended
	Jan. 22, 2014
Common Class B [Member]	'
Note 14 - Capital Structure (Details) [Line Items]	'
Conversion of Stock, Shares Converted	1
Common Class A [Member]	'
Note 14 - Capital Structure (Details) [Line Items]	'
Conversion of Stock, Shares Issued	1
SLS Spansion Holdings LLC [Member] | Maximum [Member]	'
Note 14 - Capital Structure (Details) [Line Items]	'
Voting Interests, Ownership Percentage	10.00%

Note_15_Commitments_and_Contin2

Note 15 - Commitments and Contingencies (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Recorded Unconditional Purchase Obligation	$113.40
Limited Product Warranty Period	'1 year

Note_15_Commitments_and_Contin3

Note 15 - Commitments and Contingencies (Details) - Product Warranties (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Product Warranties [Abstract]	'	'
Balance at beginning of period	$2,055	$2,124
Provision for warranties issued	567	296
Settlements made	-207	-806
Changes in liability for pre-existing warranties during the period	63	-36
Balance at end of period	$2,478	$1,578

Note_16_Ongoing_Bankruptcy_Rel1

Note 16 - Ongoing Bankruptcy Related Matters (Details) (USD $)	31-May-10
In Billions, unless otherwise specified
Ongoing Bankruptcy Related Matters [Abstract]	'
Bankruptcy Claims Disputed	$1.50