Spansion 10-Q 1 Aug 14 2014 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Jun. 29, 2014	Jul. 24, 2014
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	'	61,216,597
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	29-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Net sales	$314,666	$195,070	$626,416	$384,642
Cost of sales	221,844	137,714	443,762	281,431
Gross profit	92,822	57,356	182,654	103,211
Research and development	39,702	23,548	83,264	46,325
Sales, general and administrative	61,081	34,414	116,712	62,897
Operating loss	-7,961	-606	-17,322	-6,011
Interest income and other, net	5,941	3,118	1,341	4,080
Interest expense	-6,139	-7,378	-12,226	-14,982
Loss before income taxes	-8,159	-4,866	-28,207	-16,913
Provision (benefit) for income taxes	3,815	-1,635	6,262	753
Net loss	($11,974)	($3,231)	($34,469)	($17,666)
Basic (in Dollars per share)	($0.20)	($0.06)	($0.57)	($0.30)
Diluted (in Dollars per share)	($0.20)	($0.06)	($0.57)	($0.30)
Basic (in Shares)	60,799	58,646	60,285	58,366
Diluted (in Shares)	60,799	58,646	60,285	58,366

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (USD $)	3 Months Ended				6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014		Jun. 30, 2013		Jun. 29, 2014		Jun. 30, 2013
Net loss	($11,974)		($3,231)		($34,469)		($17,666)
Other comprehensive income (loss), net of tax:	'		'		'		'
Unrealized gain on recovery from impaired investments reclassified into earnings	'		'		'		-1,200
Net foreign currency translation gain (loss)	74		-482		370		-1,537
Net unrealized gain (loss) on cash flow hedges:	'		'		'		'
Net unrealized hedge gain (loss) arising during the period	-2,176		6,317		-6,890		14,060
Net gain reclassified into earnings for cash flow hedges (ineffective portion)	0	[1]	-2,415	[1]	0	[1]	-2,415	[1]
Net loss (gain) reclassified into earnings for cash flow hedges (effective portion)	1,601		-2,835		2,983		-4,588
Net unrealized gain (loss) on cash flow hedges	-575		1,067		-3,907		7,057
Other comprehensive income (loss), net of tax	-501		585		-3,537		4,320
Total comprehensive loss	($12,475)		($2,646)		($38,006)		($13,346)
[1]	Classified in interest income and other, net

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Jun. 29, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$268,930	$286,069
Short-term investments	35,843	25,428
Accounts receivable, net	177,958	177,838
Inventories	251,564	254,154
Deferred income taxes	5,275	4,592
Prepaid expenses and other current assets	53,642	52,756
Total current assets	793,212	800,837
Property, plant and equipment, net	188,265	185,505
Intangible assets, net	150,118	167,949
Goodwill	166,508	166,422
Other assets	66,890	60,208
Total assets	1,364,993	1,380,921
Current liabilities:	'	'
Accounts payable	147,606	126,680
Accrued compensation and benefits	39,281	57,876
Accrued liabilities and other	151,405	86,352
Income taxes payable	1,201	4,651
Deferred income	34,668	30,247
Current portion of long-term debt	2,390	97,320
Total current liabilities	376,551	403,126
Deferred income taxes	4,331	3,675
Long-term debt, less current portion	406,593	404,612
Other long-term liabilities	53,058	32,048
Total liabilities	840,533	843,461
Capital stock:	'	'
Additional paid-in capital	772,398	747,393
Accumulated deficit	-240,429	-205,959
Accumulated other comprehensive loss (Note 5)	-7,570	-4,033
Total stockholders' equity	524,460	537,460
Total liabilities and stockholders' equity	1,364,993	1,380,921
Common Class A [Member]	'	'
Capital stock:	'	'
Common stock	$61	$59

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Jun. 29, 2014	Dec. 29, 2013
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	61,118,304	58,882,949
Common stock, shares outstanding	61,118,304	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 $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013
Cash Flows from Operating Activities:	'	'
Net loss	($34,469)	($17,666)
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'
Depreciation and amortization	53,256	39,269
Gain on recovery of impaired investments	-906	-1,200
Provision (benefit) for deferred income taxes	-78	9
Gain on pension assets	-2,494	'
Net gain on sale and disposal of property, plant and equipment	-24	-957
Loss on redemption of 7.875% Senior Unsecured Notes	1,137	'
Compensation recognized under employee stock plans	15,602	16,296
Reserve reversal on final settlement of bankruptcy claims	-3,205	'
Changes in assets and liabilities	18,127	-20,770
Net cash provided by operating activities	46,946	14,981
Cash Flows from Investing Activities:	'	'
Proceeds from recovery of impaired investments	906	1,530
Proceeds from sale of property, plant and equipment	107	934
Purchases of property, plant and equipment	-22,586	-24,712
Proceeds from sales and maturities of marketable securities	13,008	43,073
Purchases of marketable securities	-23,423	-91,104
Net cash used for investing activities	-31,988	-70,279
Cash Flows from Financing Activities:	'	'
Proceeds from issuance of common stock due to options exercised	9,406	1,459
Refinancing cost on Term Loan and Revolver	'	-198
Payments on financing arrangements	-100,985	-2,105
Net proceeds from sale of Sunnyvale property	58,908	'
Cash settlement on hedging activies	'	-268
Net cash used for financing activities	-32,671	-1,112
Effect of exchange rate changes on cash and cash equivalents	574	-232
Net decrease in cash and cash equivalents	-17,139	-56,642
Cash and cash equivalents, beginning of period	286,069	262,177
Cash and cash equivalents, end of period	268,930	205,535
Purchase of Property, Plant and Equipment [Member]	'	'
Non-cash investing and financing activities:	'	'
Liabilities recorded for purchases of property, plant and equipment	$17,525	$11,210

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (Unaudited) (Parentheticals)	Jun. 29, 2014	Jun. 30, 2013
Senior Notes, Interest Rate	7.88%	7.88%

Note_1_Basis_of_Presentation

Note 1 - Basis of Presentation	6 Months Ended
	Jun. 29, 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, as amended by the Form 10-K/A filed on July 8, 2014, 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 audited financial statements and related notes included in the Company's Annual Report on Form 10-K for the fiscal year ended December 29, 2013 as filed with the SEC on February 25, 2014, amended by the Form 10-K/A filed on July 8, 2014. The results of operations for the six months ended June 29, 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-week 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, product warranties and pension related liabilities. Actual results may differ from those estimates, and such differences may be material to the Company’s condensed consolidated financial statements

Note_2_Recent_Accounting_Prono

Note 2 - Recent Accounting Pronouncements	6 Months Ended
	Jun. 29, 2014
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]	'
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	'
	2. Recent Accounting Pronouncements
	In May 2014, the FASB issued an accounting standard update that provides for a new single revenue accounting model that will replace existing revenue recognition guidance. The guidance requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which a Company expects to be entitled in exchange for those goods or services. The guidance becomes effective in the first quarter of the Company’s fiscal year ending December 31, 2017. The Company will have the option of using either a full retrospective or modified retrospective approach for the adoption of the standard update. The Company is evaluating the impact that the standard update will have on its consolidated financial statements.

Note_3_Acquisition

Note 3 - Acquisition	6 Months Ended
	Jun. 29, 2014
Business Combinations [Abstract]	'
Business Combination Disclosure [Text Block]	'
	3. Acquisition
	On August 1, 2013, the Company acquired the microcontroller and analog business (the MCA business) of Fujitsu Semiconductor Limited (FSL) for purchase consideration of $158.5 million, ($150.0 million, net of cash acquired). Pursuant to the terms and conditions of a Stock Purchase Agreement 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 half of fiscal 2014 to the allocation of purchase price to the net assets acquired under the MCA business.

Note_4_Balance_Sheet_Component

Note 4 - Balance Sheet Components	6 Months Ended
	Jun. 29, 2014
Disclosure Text Block Supplement [Abstract]	'
Supplemental Balance Sheet Disclosures [Text Block]	'
	4. Balance Sheet Components
		29-Jun-14			29-Dec-13
		(in thousands)
	Cash and cash equivalents
	Cash	$	265,437		$	282,163
	Cash equivalents:
	Money market funds		115			3,906
	Certificates of deposit		3,378			-
	Cash and cash equivalents	$	268,930		$	286,069
	Short-term investments
	Time deposits		14,063			14,045
	Certificates of deposit		21,780			11,383
	Short-term investments	$	35,843		$	25,428
	Account receivable, net
	Accounts receivable, gross	$	178,378		$	178,252
	Allowance for doubtful accounts		(420	)		(414	)
	Account receivable, net	$	177,958		$	177,838
	Inventories
	Raw materials	$	9,334		$	11,056
	Work-in-process		199,806			176,601
	Finished goods		42,424			66,497
	Inventories	$	251,564		$	254,154
	Property, plant and equipment, net
	Land	$	45,168		$	45,168
	Buildings and leasehold improvements		68,938			61,923
	Equipment		412,927			385,679
	Construction in progress		15,685			19,734
	Accumulated depreciation and amortization		(354,453	)		(326,999	)
	Property, plant and equipment, net	$	188,265		$	185,505
	Other long term assets
	Long term license	$	22,271		$	30,273
	Others		44,619			29,935
	Other long term assets	$	66,890		$	60,208
	Accrued compensation and benefits
	Accrued vacation	$	11,940		$	11,077
	MCA business pension related obligation		6,770			22,406
	Others		20,571			24,393
	Accrued compensation and benefits	$	39,281		$	57,876
	Accrued liabilities and other
	Short term license liability	$	8,687		$	13,003
	Obligation recorded from sale of Sunnyvale property		59,903			-
	Litigation reserve		26,583			20,419
	Others		56,232			52,930
	Accrued liabilities and other	$	151,405		$	86,352
	Other long term liabilities
	MCA business employees pension related obligation	$	18,033		$	-
	Others		35,025			32,048
	Other long term liabilities	$	53,058		$	32,048
	The Company’s cash balances are held in numerous locations throughout the world, with the majority in the United States. As of June 29, 2014, the Company had cash, cash equivalents, and short-term investments of $289.1 million held within the United States and $15.7 million held outside of the United States. As of December 29, 2013, the Company has cash, cash equivalents, and short term investments of $298.3 million held within the United States and $13.2 million held outside the United States.
	All securities other than the FDIC insured certificates of deposit were designated as available-for-sale. FDIC insured certificates of deposit are held to maturity. Gross unrealized gains and losses on cash equivalents and short term investments were not material as of June 29, 2014 and December 29, 2013. Gross realized gains and losses on cash equivalents and short-term investments were not material for the three months and six months ended June 29, 2014 and June 30, 2013.
	Sale of Sunnyvale property and new headquarters lease
	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 a 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 are rent free. For accounting purposes, the rents relating to the rent-free period have been netted against the sale proceeds and represent prepaid rent. The Company’s rent-free use of this building constitutes continuing involvement by the Company as lessee, and recognition of the sale of the property and the related gain is deferred until the lease period ends.
	Due to the Company’s continuing involvement under the lease, the cash proceeds net of third-party 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 is imputed on the financing obligation until such time as the sale can be recognized. The property will continue to remain on the Company’s condensed consolidated balance sheet and the buildings will be depreciated over their remaining useful life. As of June 29, 2014, $59.9 million, including interest, 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 the remainder will be recognized as interest expense.
	On May 22, 2014, the Company entered into a new headquarters lease for renting office space in San Jose, CA. The lease term is for a period of 12 years, with two options to extend for periods of five years each after the initial lease term. The initial lease term will commence on January 1, 2015 and expire on December 31, 2026.

Note_5_Accumulated_Other_Compr

Note 5 - Accumulated Other Comprehensive Income (Loss)	6 Months Ended
	Jun. 29, 2014
Equity [Abstract]	'
Other Comprehensive Income, Noncontrolling Interest [Text Block]	'
	5. Accumulated Other Comprehensive Income (Loss)
	The following table summarizes the activity related to accumulated other comprehensive loss, net of tax:
		Foreign Currency			Net Gains and
		Translation			Losses on Cash			Total
		Adjustment			Flow Hedges
			(in thousands)
	Beginning Balance, December 29, 2013	$	(4,035	)	$	2		$	(4,033	)
	Other comprehensive income before reclassification, net of tax		370			(6,890	)		(6,520	)
	Amounts reclassified to earnings		-			2,983	(1)		2,983
	Net other comprehensive income (loss)	$	370		$	(3,907	)	$	(3,537	)
	Ending Balance, June 29, 2014	$	(3,665	)	$	(3,905	)	$	(7,570	)
	(1) Reclassified into the Net sales line item of the Condensed Consolidated Statement of Operations. Please see Note 11 for further details.

Note_6_Equity_Incentive_Plan_a

Note 6 - Equity Incentive Plan and Stock-Based Compensation	6 Months Ended
	Jun. 29, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	6. 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 with vesting subject to achievement of performance goals established by the Compensation Committee of the Company’s Board of Directors. Performance goals are based on a combination of Company- specific financial targets, and a relative total shareholder return (TSR) target that compares the Company’s TSR over a three-year period to a benchmark peer-group TSR. These awards vest at the end of the performance period of three years from the grant date. The number of stock awards that can vest range from 0% to 150% of those initially awarded. 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 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 June 29, 2014		298,269
	RSU awards granted, net of forfeitures/cancellations		(952,239	)
	Key executive RSU awards forfeited/cancelled through June 29, 2014		357,870
	PSU awards granted, net of forfeitures/cancellations (1)		(256,000	)
	Balance as of June 29, 2014		3,868,206
	(1) Includes performance awards granted in fiscal 2014 at target. Additional awards that could be earned under the fiscal 2014 grant total 137,000.
	Stock-Based Compensation
	The following table presents the total stock-based compensation expense by financial statement caption resulting from the Company’s stock options and RSU and PSU awards:
		Three Months Ended						Six Months Ended
		29-Jun-14			30-Jun-13			29-Jun-14			30-Jun-13
			(in thousands)
	Cost of sales	$	1,432		$	1,379		$	2,923		$	2,852
	Research and development		1,850			2,673			3,814			5,468
	Sales, general and administrative		3,839			3,619			8,865			7,976
	Stock-based compensation expense after income taxes(1)	$	7,121		$	7,671		$	15,602		$	16,296
	(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 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			Six Months Ended
		30-Jun-13			30-Jun-13
	Expected volatility		43.79	%		49.45	%
	Risk-free interest rate		1.15	%		0.85	%
	Expected term (in years)		4.35			4.35
	Dividend yield		0	%		0	%
	The weighted average fair value of the Company’s stock options granted is as follows:
		Three Months Ended			Six Months Ended
		30-Jun-13			30-Jun-13
	Weighted average fair value of stock options granted	$	4.48		$	4.88
	As of June 29, 2014, the total unrecognized compensation cost related to unvested stock options and RSU awards was approximately $27.3 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 determined using a Monte Carlo pricing model, and was estimated using the following assumptions:
		Six Months Ended
		29-Jun-14			30-Jun-13
	Stock price on grant date	$	16.58		$	11.5
	Expected volatility		42.79	%		50.9	%
	Risk-free interest rate		0.73	%		0.21	%
	Dividend yield		0	%		0	%
	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:
								Weighted
					Weighted			Average
					Average			Remaining			Aggregate
		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		(298,269	)	$	15.41
	Exercised		(896,345	)	$	17.05					$	5,875
	Outstanding stock options as of June 29, 2014		5,348,315		$	13.34			3.98		$	40,296
	Total vested and exercisable as of June 29, 2014		4,467,057		$	13.86			3.75		$	31,306
	No income tax benefit was realized from stock option exercises for the three and six months ended June 29, 2014.
	The following table summarizes RSU award activities and related information for the six months ended June 29, 2014:
					Weighted Average
		Number of			Grant-date
		Shares			Fair Value
Outstanding as of December 29, 2013		2,384,712		$	14.01
Granted		1,042,532		$	15.38
Cancelled/Forfeited		(90,293	)	$	12.93
Vested		(1,148,613	)	$	12.73
Outstanding as of June 29, 2014		2,188,338		$	15.38
The following table summarizes key executive RSU and PSU award activities and related information for the six months ended June 29, 2014.
	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 June 29, 2014		297,635		$	13.65			618,000		$	5.1
(1) Includes performance awards granted in fiscal 2014 at target. Additional awards that could be earned under the fiscal 2014 grant total 137,000.
2014 Employee Stock Purchase Plan
On May 16, 2014 the stockholders of the Company approved the Spansion Inc. 2014 Employee Stock Purchase Plan (ESPP), which is qualified under Section 423 of the Internal Revenue Code. The ESPP provides that eligible employees may contribute up to 10% of their base salary towards the purchase of the Company’s common stock. The per share purchase price of the employee will be 85% of the fair market value of the stock at the beginning or the end of the offering period, whichever is lower.
The total number of shares of common stock reserved for issuance under the plan is 2.0 million shares. The plan shares will be increased automatically on an annual basis on January 1 of each year. The increase will be equal to one percent of total number of outstanding shares of the Company’s Common Stock on the immediately preceding December 31, subject to certain restrictions. The initial offering period under the ESPP commences on August 15, 2014 and ends on February 13, 2015.

Note_7_Net_Income_Loss_Per_Sha

Note 7 - Net Income (Loss) Per Share	6 Months Ended
	Jun. 29, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	7. Net Income (Loss) Per Share
	The following table presents the computation of basic and diluted net loss per share:
		Three Months Ended						Six Months Ended
		29-Jun-14			30-Jun-13			29-Jun-14			30-Jun-13
		(in thousands except for per-share amounts)
	Numerator:
	Net loss	$	(11,974	)	$	(3,231	)	$	(34,469	)	$	(17,666	)
	Denominator:
	Denominator for basic / diluted net loss per share, weighted average shares		60,799			58,646			60,285			58,366
	Net loss per share:
	Basic / Diluted net loss per share	$	(0.20	)	$	(0.06	)	$	(0.57	)	$	(0.30	)
	Potentially dilutive shares excluded from the diluted loss per share computation because their effect would have been anti-dilutive
	- RSUs and Options		7,266			5,782			6,771			4,555
	- Conversion of Senior Exchangeable Notes		10,814			-			10,814			-
	Total antidilutive shares		18,080			5,782			17,585			4,555

Note_8_Intangible_Assets_and_G

Note 8 - Intangible Assets and Goodwill	6 Months Ended
	Jun. 29, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill and Intangible Assets Disclosure [Text Block]	'
	8. Intangible Assets and Goodwill
	Intangible Assets
	The following table presents the balance of intangible assets as of the dates indicated below:
					29-Jun-14							29-Dec-13
			Estimated range of lives (in years)		Gross Amount (2)		Accumulated Amortization			Net Amount		Gross Amount		Accumulated Amortization			Net Amount
					(in thousands)
	Developed technology			5 to 10	$	140,976	$	(64,109	)	$	76,867	$	140,476	$	(53,661	)	$	86,815
	Customer relationships			5 to 10		110,772		(43,012	)		67,760		110,509		(36,366	)		74,143
	Trade names			0.5 to7		8,252		(5,151	)		3,101		9,652		(5,719	)		3,933
	Trademarks			7 to 8		2,700		(310	)		2,390		2,700		(142	)		2,558
	IP R&D (1)					-		-			-		500		-			500
	Total Intangible Assets				$	262,700	$	(112,582	)	$	150,118	$	263,837	$	(95,888	)	$	167,949
	-1	All of the IP R&D reached technological feasibility during the six months ended June 29, 2014 and was reclassified into developed technology.
	-2	The changes in gross balance of intangible assets since December 29, 2013 resulted from fully amortized assets no longer in use and from foreign currency translation adjustments.
	The actual amortization expense for the intangible assets are as shown below:
			Three Months Ended				Six Months Ended
			29-Jun-14		30-Jun-13		29-Jun-14			30-Jun-13
			(in thousands)
	Amortization expense		$	8,939	$	6,813	$	18,094		$	13,626
	The estimated future amortization expense for intangible assets as summarized below:
			Estimated Future Amortization
			(in thousands)
	Fiscal 2014 (remaining 6 months)		$	17,212
	Fiscal 2015			35,759
	Fiscal 2016			35,926
	Fiscal 2017			25,061
	Fiscal 2018			19,607
	Fiscal 2019 and beyond			16,553
	Total		$	150,118
	Goodwill
	The following table represents the balance of goodwill as of the dates indicated below:
			29-Jun-14		29-Dec-13
			(in thousands)
	Goodwill		$	166,508	$	166,422
	The changes in the carrying amount of goodwill since December 29, 2013 resulted from foreign currency translation adjustments.

Note_9_Financing_Arrangements

Note 9 - Financing Arrangements	6 Months Ended
	Jun. 29, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	9. Financing arrangements
	The following table summarizes the Company’s debt:
		29-Jun-14			29-Dec-13
		(in thousands)
	Debt obligations:
	Term Loan	$	294,933		$	296,135
	2.00% Senior Exchangeable Notes		114,050			111,733
	7.875% Senior Notes		-			94,064
	Total debt	$	408,983		$	501,932
	Less: current portion		2,390			97,320
	Long-term debt	$	406,593		$	404,612
	2.00% Senior Exchangeable Notes due 2020
	The net carrying amount of the liability component of 2.00% Senior Exchangeable Notes due 2020 (the Notes) consists of the following:
		29-Jun-14
		(in thousands)
	Principal amount	$	150,000
	Unamortized debt discount		(35,950	)
	Net carrying value	$	114,050
	The following table presents the interest expense recognized on the Notes:
		Six Months Ended
		29-Jun-14
		(in thousands)
	Contractual interest expense at 2% per annum	$	1,484
	Amortization of debt issuance costs		261
	Accretion of debt discount		2,317
	Total	$	4,062
	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 the Company’s 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 (with a maximum price for purposes of this determination 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 June 29, 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 income and other, net in the Condensed Consolidated Statement of Operations. The Company redeemed these Senior Notes with the proceeds from the issuance of the 2.00% Senior Exchangeable Notes due 2020.
	2012 Revolving Credit Facility
	As of June 29, 2014, the Company was in compliance with all of the 2012 Revolving Credit Facility’s covenants. However, 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 most recently ended fiscal quarter. Based on the financial results for the quarter ended June 29, 2014, the Company does not meet the maximum leverage ratio limit. The Company has not obtained a waiver for those conditions, so it is not able to draw down on the 2012 Revolving Credit Facility. The Company did not need to draw on the revolving line of credit during the quarter ended June 29, 2014 and believes that its sources of cash and liquidity are sufficient to meet the business requirements for the next 12 months.

Note_10_Fair_Value_Measurement

Note 10 - Fair Value Measurement	6 Months Ended
	Jun. 29, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	10. Fair Value Measurement
	The fair value measurements of the Company’s financial assets and liabilities, categorized into types of instruments, are set forth in the table below based upon the fair value hierarchy:
		29-Jun-14							29-Dec-13
		Level 1		Level 2		Total			Level 1		Level 2		Total
		(in thousands)
	Money market funds	$	115	$	-	$	115	-1	$	3,906	$	-	$	3,906	-2
	Foreign Exchange Forward Contracts		-		-		-			-		3,493		3,493
	Total financial assets	$	115	$	-	$	115		$	3,906	$	3,493		7,399
	Foreign Exchange Forward Contracts			$	4,029	$	4,029		$	-	$	313	$	313
	Total financial liabilities	$	-	$	4,029	$	4,029		$	-	$	313	$	313
	(1) Total cash and cash equivalents and short-term investments of $304.8 million as of June 29, 2014 includes cash of $265.5 million held in operating accounts, $25.2 million held in certificates of deposit and $14.1 million held in time deposit accounts.
	(2) Total cash and cash equivalents and 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 Notes are traded in the market and the fair values are Level 1, as they are based on quoted market prices. Prior to redemption in fiscal 2013, the Senior Notes were 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:
		29-Jun-14				29-Dec-13
		Carrying		Estimated		Carrying			Estimated
		Value		Fair Value		Value			Fair Value
		(in thousands)
	Debt traded in the market:
	Term Loan	$	294,933	$	295,670	$	296,135		$	295,170
	2.0% Senior Exchangeable Notes		114,050		185,616		111,733			129,104
	7.875% Senior Notes		-		-		94,064			97,591
	Total Debt Obligations	$	408,983	$	481,286	$	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_11_Derivative_Financial_I

Note 11 - Derivative Financial Instruments	6 Months Ended
	Jun. 29, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivative Instruments and Hedging Activities Disclosure [Text Block]	'
	11. 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 its 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 June 29, 2014, the Company had outstanding forward contracts to buy USD for $145.3 million with Japanese Yen.
	Over the next twelve months, the Company expects to reclassify $3.9 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							Six Months Ended
			29-Jun-14				30-Jun-13			29-Jun-14			30-Jun-13
							(in thousands)
	Beginning Balance		$	(3,330	)		$	5,991		$	2		$	1
	Net loss (gain) reclassified into earnings on cash flow hedges (effective portion)			1,601				(2,835	)		2,983			(4,588	)
	Net gain reclassified into earnings on cash flow hedges (ineffective portion)			-				(2,415	)		-			(2,415	)
	Net unrealized hedge gain (loss) arising during the period			(2,176	)			6,317			(6,890	)		14,060
	Ending Balance		$	(3,905	)		$	7,058		$	(3,905	)	$	7,058
	Non-designated hedges
	Total notional amounts of outstanding contracts were as summarized below:
	Buy / Sell		29-Jun-14			29-Dec-13
			(in millions)
	Japanese Yen / US dollar			-		JPY 2,945/$28.2
	US dollar / Japanese Yen		$51.1/JPY 5,206			$42.0/JPY 4,047
	US dollar / EUR		$33.4/EUR 24.5			$23.4/EUR 17.1
	As of June 30, 2013, the Company had entered into an economic hedge using foreign exchange forward contracts and options to mitigate the impact of foreign currency fluctuations relating to the acquisition of the MCA business. These forward contracts and options are not designated hedges and are carried at fair value with changes in the fair value recorded in Interest income and other, net in the accompanying Condensed Consolidated Statement of Operations.
	The effect of derivative instruments on the Condensed Consolidated Statements of Operations for the three and six months ended June 29, 2014 and June 30, 2013 was as follows:
			Three Months Ended							Six Months Ended
			29-Jun-14				30-Jun-13			29-Jun-14			30-Jun-13
			(in thousands)
	Derivatives Designated as Hedging Instruments
	Foreign Exchange Forward Contracts
	Net unrealized gain (loss) recognized in OCI (1)		$	(2,176	)		$	6,317		$	(6,890	)	$	14,060
	Net loss (gain) reclassified from accumulated OCI into income (effective portion)(2)		$	1,601			$	(2,835	)	$	2,983		$	(4,588	)
	Net gain reclassified from accumulated OCI into income (ineffective portion) (3)		$	-			$	(2,415	)	$	-		$	(2,415	)
	Derivatives Not Designated as Hedging Instruments
	Net gain (loss) recognized in income
	Swap interest expense (4)		$	-			$	(2	)	$	-		$	(8	)
	Foreign Exchange Forward Contracts (5)		$	1,204			$	(2,349	)	$	1,994		$	240
	Foreign Exchange Options Contracts (5)		$	-			$	197		$	-		$	197
		-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, net
		-4	Classified in interest expense
		-5	Classified in interest income and other, net
	The gross fair values of derivative instruments on the Condensed Consolidated Balance Sheets as of June 29, 2014 and December 29, 2013 were as follows:
			29-Jun-14							29-Dec-13
	Balance sheet location		Derivatives				Derivatives not			Derivatives			Derivatives not
			designated as				designated as			designated as			designated as
			hedging				hedging			hedging			hedging
			instruments				instruments			instruments			instruments
			(in thousands)
	Prepaid expenses and other current assets		$	-			$	-		$	-		$	3,493
	Foreign Exchange Forward Contracts
	Accrued liabilities and other		$	3,757			$	272		$	-		$	313
	Foreign Exchange Forward Contracts
	The Company had an unrealized loss for the three and six months ended June 29, 2014, and a derivative liability from its cash flow hedges as of June 29, 2014, due to the strengthening of the Yen against the US Dollar during the first six months of fiscal 2014. The Company had an unrealized gain for the three and six months ended June 29, 2013, and a derivative asset from its cash flow hedges as of December 29, 2013, due to the weakening of the Yen against the US Dollar during the first six months of 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 December 29, 2013. The Company did not have derivative assets as of June 29, 2014.
													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 (1)			Cash collateral pledged		Net amount
			(in thousands)
	As of December 29, 2013:
	Foreign exchange contracts		$	3,493			$	-		$	3,493		$	(1,572	)	$	-	$	1,921
	(1) Financial Instruments as of December 29, 2013 relates to derivative liabilities and the Term Loan facility which are allowed to be net settled against derivative assets in accordance with our master netting agreements.
	The following table sets forth the offsetting of derivative liabilities as of June 29, 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 June 29, 2014:
Foreign exchange contracts		$	4,029			$	-		$	4,029		$	(2,076	)(1)	$	-	$	1,953
As of December 29, 2013:
Foreign exchange contracts		$	313			$	-		$	313		$	(226	)(2)	$	-	$	87
	-1	Financial Instruments as of June 29, 2014 relates to cash and cash equivalents and short-term investments, which are allowed to be net settled against derivative liabilities in accordance with our master netting agreements.
	-2	Financial Instruments as of December 29, 2013 relates to derivative assets which are allowed to be net settled against derivative liabilities in accordance with our master netting agreements.

Note_12_Employees_Related_Pens

Note 12 - Employees Related Pension Obligation	6 Months Ended
	Jun. 29, 2014
Compensation and Retirement Disclosure [Abstract]	'
Pension and Other Postretirement Benefits Disclosure [Text Block]	'
	12. Employee related pension obligation
	A majority of the employees transferred as part of the MCA business acquisition were participants in the Fujitsu Corporate Pension Fund and Retirement Allowance Plan (together, the Fujitsu Defined Benefit Plan) until March 31, 2014. The Company accounted for its participation in the Fujitsu Defined Benefit Plan on behalf of these employees (Plan participants) as a multiemployer plan participant and recorded pension expense of $1.5 million for the fiscal quarter ended March 30, 2014.
	On January 15, 2014, the Company received approval from the transferred employees’ union to exit from the Fujitsu Defined Benefit Plan and establish the Spansion defined contribution and cash balance plans.
	On April 1, 2014, the Company withdrew from the Fujitsu Defined Benefit Plan and set up the Spansion Corporate Defined Contribution Pension Plan and the Spansion Innovates Group Cash Balance Plan, an unfunded defined benefit plan of our MCA Japan business subsidiaries (Spansion Pension Plans). In accordance with the Stock Purchase Agreement with FSL, the plan assets transferred from the Fujitsu Defined Benefit Plan to the Spansion Pension Plans were valued as of March 31, 2014, one day before the transfer. The Company was not subject to any liabilities upon withdrawal from the Fujitsu Defined Benefit Plan.
	The Company recognized a gain of $2.5 million in the second quarter of fiscal 2014 relating to better than expected performance of the total fund assets in the pension plan. This gain was recorded as Interest income and other, net in the Company’s Condensed Consolidated Statement of Operations for the three and six months ended June 29, 2014.
	The restricted cash that was received as a part of the MCA business acquisition for the underfunded portion of the Fujitsu managed pension plan was $23.2 million. According to the employees’ election and the expected distribution schedule, the Company recorded $6.6 million in Accrued compensation and benefits and $17.7 million in Other long-term liabilities in the Condensed Consolidated Balance Sheet as of June 29, 2014. Restricted cash relating to these distributions has been consequently recorded in short term and long term assets as appropriate.
	Spansion Innovates Group Cash balance plan (Defined Benefit Plan)
	The Spansion Innovates Group Cash balance plan (Cash Balance Plan) provides for the Company to set up a hypothetical cash balance account (CB account) for each plan participant and accumulates at a percentage of the annual pensionable salary and interest thereon. Only employees transferred as part of the MCA business acquisition are eligible to participate in the cash balance plan.
	The pension charges under the Cash Balance Plan are based on certain actuarial assumptions, such as turnover rates, discount rates and other factors. The discount rate assumption is determined by comparing the expected benefit payments to the Japanese corporate bonds yield curve as of April 1, 2014. Actual results that differ from these assumptions will be accumulated and amortized over the future life of the plan participants if they exceed 10% of the PBO.
	The Company recorded a service cost and accrued a liability of $0.3 million for the three and six months ended June 29, 2014. The Company expects to expense $1.0 million related to the Cash Balance Plan for the fiscal year ending 2014.
	Spansion Corporate Defined Contribution Plan
	The Company recorded an expense of $ 0.6 million under this plan for the three and six months ended June 29, 2014 and accrued a liability of $0.2 million as of June 29, 2014.

Note_13_Income_Taxes

Note 13 - Income Taxes	6 Months Ended
	Jun. 29, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	13. Income Taxes
	The following table presents the Company’s income tax expense (benefit):
		Three Months Ended					Six Months Ended
		29-Jun-14		30-Jun-13			29-Jun-14		30-Jun-13
		(in thousands)
	Income tax expense (benefit)	$	3,815	$	(1,635	)	$	6,262	$	753
	The Company recorded an income tax expense of $3.8 million and an income tax benefit of $1.6 million for the three months ended June 29, 2014 and June 30, 2013, respectively. The Company’s income tax expense was $6.3 million and $0.8 million for the six months ended June 29, 2014 and June 30, 2013, respectively.
	The tax expense for the three months and the six months ended June 29, 2014 was primarily attributable to pre-tax income in foreign jurisdictions, withholding taxes related to Samsung licensing revenue and reserves for uncertain tax positions in foreign jurisdictions.
	The tax benefit for the three months ended June 30, 2013 was primarily attributable to the release of reserves for uncertain tax positions in foreign locations due to expiration of the applicable statues of limitations. The tax expense for the six months ended June 30, 2013 was primarily attributable to pre-tax income in foreign jurisdictions and withholding taxes related to Samsung licensing revenue, offset by the release of reserves for uncertain tax positions in foreign locations.
	As of June 29, 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 federal and state 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_14_Restructuring_and_Othe

Note 14 - Restructuring and Others	6 Months Ended
	Jun. 29, 2014
Restructuring and Related Activities [Abstract]	'
Restructuring and Related Activities Disclosure [Text Block]	'
	14. 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			Six Months Ended
		29-Jun-14			29-Jun-14
		(in thousands)
	Accrued restructuring balance, beginning of period	$	58		$	844
	Non-cash adjustments		(17	)		(31	)
	Cash payments		(2	)		(774	)
	Accrued restructuring balance, end of period	$	39		$	39

Note_15_Capital_Structure

Note 15 - Capital Structure	6 Months Ended
	Jun. 29, 2014
Capital Structure [Abstract]	'
Capital Structure [Text Block]	'
	15. Capital Structure
	Effective January 22, 2014, SLS Spansion Holdings, LLC and its affiliates were no longer holders of at least 5% 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_16_Commitments_and_Contin

Note 16 - Commitments and Contingencies

6 Months Ended

Jun. 29, 2014

Commitments and Contingencies Disclosure [Abstract]

'

Commitments and Contingencies Disclosure [Text Block]

'

16. Commitments and Contingencies

Purchase Commitments

The Company had $117.0 million of purchase commitments with certain suppliers, primarily for inventory items as of June 29, 2014.

Guarantees and Indemnifications

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 with respect to 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. During the three and six months ended June 29, 2014 and June 30, 2014, changes in the Company’s reserve for product warranty were as follows:

Three Months Ended

Six Months Ended

29-Jun-14

30-Jun-13

29-Jun-14

30-Jun-13

(in thousands)

Balance at beginning of period

$

2,478

$

1,578

$

2,055

$

2,124

Provision for warranties issued

804

304

1,371

600

Settlements made

(242

)

(779

)

(449

)

(1,585

)

Changes in reserve for pre-existing warranties during the period

(527

)

24

(464

)

(12

)

Balance at end of period

$

2,513

$

1,127

$

2,513

$

1,127

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 (Spansion LLC), 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) to 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 valid patents held by Spansion LLC, and/or are made, produced or processed under, or by means of, a process covered by the claims of those patents, and products containing the Macronix Chips.

On September 9, 2013, the ITC instituted its investigation, naming the following entities as Respondents in the investigation: 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.

Through this investigation, Spansion LLC 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, Spansion LLC requests 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 future violations by Respondents. Spansion LLC has also asked the ITC to issue a cease and desist order to ensure compliance with the requested exclusion orders.

Trial is presently set to commence on October 2, 2014. The ITC has entered a target date of May 22, 2015, for completion of its investigation.

The U.S. Patent and Trademark Office (PTO) has initiated inter partes review with respect to certain claims under four of the six patents involved in this investigation in response to petitions filed by Macronix. On May 7, 2014, the U.S. PTO initiated inter partes review of claims 1-14 of U.S. Patent No. 6,459,625. On May 8, 2014, the U.S. PTO initiated inter partes review of claims 1-4 of U.S. Patent No. 6,369,416; claims 1, 3-5, 7, 20, and 28 of U.S. Patent No. 6,731,536; and claims 1-6 and 8-13 of U.S. Patent No. 7,151,027, in response to petitions filed by Macronix. A second petition for inter partes review of claims 7 and 14 of U.S. Patent No. 7,151,027 was filed by Macronix on June 4, 2014, together with a Motion for Joinder, seeking to join the earlier filed petition and the already instituted review of the same patent. Absent a showing of good cause for delay, and depending on the decision on the Motion for Joinder, a final decision is expected in each of these inter partes review proceedings by May 8, 2015.

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, NETGEAR Inc., Nintendo Co., Ltd., and Nintendo of America, Inc. for infringement of the patents involved in the ITC Investigation No. 337-TA-893 (ITC -893 Investigation), discussed above. Spansion LLC has asked for monetary damages as well as permanent injunctive relief to prevent further infringing activity.

On August 29, 2013, Spansion LLC 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 conclusion of the ITC -893 Investigation. Because the requested stay is mandated by statute, Spansion LLC 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 patent infringement of seven Macronix patents. The complaint sought 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 the Company's motions, ordering Macronix to file an amended complaint and transferring the case to the Northern District of California. Macronix filed an amended complaint and the Company answered that 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).

Discovery is proceeding, but no trial date has been set.

In the Matter of Certain Non-Volatile Memory Devices 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 to request that the 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 devices and products containing such devices. 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 accused devices 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, naming as Respondents the following entities: the Company, Spansion LLC, Spansion (Thailand) Ltd., Beats Electronics LLC of Santa Monica, CA, Delphi Automotive PLC of Gillingham, 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, 2014.

Through this investigation, Macronix seeks a general exclusion order to exclude from importation all infringing Spansion devices and downstream products containing such devices. In the event that the ITC is unwilling to issue a general exclusion order, Macronix requests 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 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.

In the Matter of Certain Non-Volatile Memory Chips and Products Containing the Same, U.S. International Trade Commission (Investigation No. 337-TA-916).

On April 29, 2014, Spansion LLC filed a complaint pursuant to Section 337 of the Tariff Act of to request the 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 valid patents held by Spansion LLC, and/or are made, produced or processed under, or by means of, a process covered by the claims of those patents, and products containing the Macronix Chips.

On May 29, 2014, the ITC instituted its investigation, naming the following entities as Respondents in the investigation: 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.

Through this investigation, Spansion LLC 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, Spansion LLC requests 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 future violations by the Proposed Respondents. Spansion LLC has also asked the ITC to issue a cease and desist order to ensure compliance with the requested exclusion orders.

Discovery is proceeding. Trial is set for March 16, 2015, and the ITC has set the target date for the conclusion of the investigation as October 2, 2015.

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 Investigation No. 337-TA-916, referenced above. Spansion LLC has asked for monetary damages as well as permanent injunctive relief to prevent further infringing activity.

On June 23, 2014, pursuant to 28 U.S.C. § 1659, the Defendants asserted their statutory right to a mandatory stay of all proceedings in this Northern District of California action until the conclusion of the ITC Investigation No. 337-TA-916. Because the requested stay is mandated by statute, Spansion LLC did not oppose the motion and the requested stay was granted on June 27, 2014.

In the Matter of Certain Device Containing Non-Volatile Memory and Products Containing the Same, U.S. International Trade Commission (Investigation No. 337-TA-922).

On June 27, 2014, Macronix International Co., Ltd. and Macronix America, Inc. filed a complaint pursuant to Section 337 to request that the 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 devices containing non-volatile memory (Spansion Chips) and products containing the Spansion Chips. The complaint alleges that the Spansion Chips infringe certain claims of four 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.

The complaint identifies the following entities as proposed respondents: the Company, Spansion LLC, Spansion (Thailand) Ltd., Aerohive Networks, Inc. of Sunnyvale, CA, Allied Telesis, Inc. of Bothell, WA, Ciena Corporation of Hanover, MD, Delphi Automotive PLC of Gillingham, Kent, United Kingdom, Delphi Automotive Systems, LLC of Troy, Michigan, Polycom, Inc. of San Jose, CA, Ruckus Wireless, Inc. of Sunnyvale, CA, ShoreTel Inc. of Sunnyvale, CA, Tellabs, Inc. of Naperville, IL, Tellabs North America, Inc. of Naperville, IL, and TiVo Inc. of San Jose, CA.

In its complaint, 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 requests 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 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.

On July 29, 2014, the ITC announced institution of an investigation. No trial date is set, and no target date for completion of the investigation has been set.

In the Matter of Block Decoded Wordline Driver, Triple Well Charge Pump and Products Containing the Same, Landgericht Mannheim, Germany.

On July 8, 2014, Macronix International Co., Ltd. filed a complaint in the District Court (or Lendgericht) in Mannheim, Germany, against Spansion LLC, Spansion International, Inc., Polycom GmbH, Harman Becker Automotive Systems GmbH and Ruckus Wireless Inc., for infringement of the German parts of European Patents EP 0 931 379 and EP 1 002 320. Macronix has requested permanent injunctive relief to prevent further infringing activity and seeks an accounting, a recall of infringing devices, reimbursement of costs of the proceedings and confirmation of the defendants’ liability for damages on the merits. Macronix further has requested that the District Court allow preliminary enforcement of the District Court’s decision upon the provision by Macronix of a security bond, should injunctive relief and cost reimbursement be awarded.

Others

In addition to the above matters, the Company is a party to 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_17_Closure_of_Chapter_11_

Note 17 - Closure of Chapter 11 Cases	6 Months Ended
	Jun. 29, 2014
Reorganizations [Abstract]	'
Reorganization under Chapter 11 of US Bankruptcy Code Disclosure [Text Block]	'
	17. Closure of Chapter 11 cases
	Pursuant to the confirmation of the Plan of Reorganization on April 16, 2010, a claims agent was appointed to analyze and, at his discretion, contest outstanding disputed claims totaling $1.5 billion. As of June 29, 2014, the Company had resolved all outstanding disputed claims and had distributed the 46,264,760 shares of the Company’s stock that were reserved for holders of allowed general unsecured claims. On July 16, 2014, a final order was entered by the Bankruptcy Court closing all Chapter 11 cases. The Company recognized a gain of $3.2 million relating to reversal of its reserve for bankruptcy claims in the second quarter of fiscal in 2014. This amount has been recorded within Interest income and other, net in the Condensed Consolidated Statement of Operations.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 29, 2014
Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy 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, as amended by the Form 10-K/A filed on July 8, 2014, 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 audited financial statements and related notes included in the Company's Annual Report on Form 10-K for the fiscal year ended December 29, 2013 as filed with the SEC on February 25, 2014, amended by the Form 10-K/A filed on July 8, 2014. The results of operations for the six months ended June 29, 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-week 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, product warranties and pension related liabilities. Actual results may differ from those estimates, and such differences may be material to the Company’s condensed consolidated financial statements

Note_4_Balance_Sheet_Component1

Note 4 - Balance Sheet Components (Tables)	6 Months Ended
	Jun. 29, 2014
Disclosure Text Block Supplement [Abstract]	'
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	'
		29-Jun-14			29-Dec-13
		(in thousands)
	Cash and cash equivalents
	Cash	$	265,437		$	282,163
	Cash equivalents:
	Money market funds		115			3,906
	Certificates of deposit		3,378			-
	Cash and cash equivalents	$	268,930		$	286,069
	Short-term investments
	Time deposits		14,063			14,045
	Certificates of deposit		21,780			11,383
	Short-term investments	$	35,843		$	25,428
	Account receivable, net
	Accounts receivable, gross	$	178,378		$	178,252
	Allowance for doubtful accounts		(420	)		(414	)
	Account receivable, net	$	177,958		$	177,838
	Inventories
	Raw materials	$	9,334		$	11,056
	Work-in-process		199,806			176,601
	Finished goods		42,424			66,497
	Inventories	$	251,564		$	254,154
	Property, plant and equipment, net
	Land	$	45,168		$	45,168
	Buildings and leasehold improvements		68,938			61,923
	Equipment		412,927			385,679
	Construction in progress		15,685			19,734
	Accumulated depreciation and amortization		(354,453	)		(326,999	)
	Property, plant and equipment, net	$	188,265		$	185,505
	Other long term assets
	Long term license	$	22,271		$	30,273
	Others		44,619			29,935
	Other long term assets	$	66,890		$	60,208
	Accrued compensation and benefits
	Accrued vacation	$	11,940		$	11,077
	MCA business pension related obligation		6,770			22,406
	Others		20,571			24,393
	Accrued compensation and benefits	$	39,281		$	57,876
	Accrued liabilities and other
	Short term license liability	$	8,687		$	13,003
	Obligation recorded from sale of Sunnyvale property		59,903			-
	Litigation reserve		26,583			20,419
	Others		56,232			52,930
	Accrued liabilities and other	$	151,405		$	86,352
	Other long term liabilities
	MCA business employees pension related obligation	$	18,033		$	-
	Others		35,025			32,048
	Other long term liabilities	$	53,058		$	32,048

Note_5_Accumulated_Other_Compr1

Note 5 - Accumulated Other Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jun. 29, 2014
Equity [Abstract]	'
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	'
		Foreign Currency			Net Gains and
		Translation			Losses on Cash			Total
		Adjustment			Flow Hedges
			(in thousands)
	Beginning Balance, December 29, 2013	$	(4,035	)	$	2		$	(4,033	)
	Other comprehensive income before reclassification, net of tax		370			(6,890	)		(6,520	)
	Amounts reclassified to earnings		-			2,983	(1)		2,983
	Net other comprehensive income (loss)	$	370		$	(3,907	)	$	(3,537	)
	Ending Balance, June 29, 2014	$	(3,665	)	$	(3,905	)	$	(7,570	)

Note_6_Equity_Incentive_Plan_a1

Note 6 - Equity Incentive Plan and Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 29, 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 June 29, 2014		298,269
	RSU awards granted, net of forfeitures/cancellations		(952,239	)
	Key executive RSU awards forfeited/cancelled through June 29, 2014		357,870
	PSU awards granted, net of forfeitures/cancellations (1)		(256,000	)
	Balance as of June 29, 2014		3,868,206
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	'
		Three Months Ended						Six Months Ended
		29-Jun-14			30-Jun-13			29-Jun-14			30-Jun-13
			(in thousands)
	Cost of sales	$	1,432		$	1,379		$	2,923		$	2,852
	Research and development		1,850			2,673			3,814			5,468
	Sales, general and administrative		3,839			3,619			8,865			7,976
	Stock-based compensation expense after income taxes(1)	$	7,121		$	7,671		$	15,602		$	16,296
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'
		Three Months Ended			Six Months Ended
		30-Jun-13			30-Jun-13
	Expected volatility		43.79	%		49.45	%
	Risk-free interest rate		1.15	%		0.85	%
	Expected term (in years)		4.35			4.35
	Dividend yield		0	%		0	%
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			Six Months Ended
		30-Jun-13			30-Jun-13
	Weighted average fair value of stock options granted	$	4.48		$	4.88
Fair Value Assumptions Used To Value PSU Awards Granted [Table Text Block]	'
		Six Months Ended
		29-Jun-14			30-Jun-13
	Stock price on grant date	$	16.58		$	11.5
	Expected volatility		42.79	%		50.9	%
	Risk-free interest rate		0.73	%		0.21	%
	Dividend yield		0	%		0	%
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
								Weighted
					Weighted			Average
					Average			Remaining			Aggregate
		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		(298,269	)	$	15.41
	Exercised		(896,345	)	$	17.05					$	5,875
	Outstanding stock options as of June 29, 2014		5,348,315		$	13.34			3.98		$	40,296
	Total vested and exercisable as of June 29, 2014		4,467,057		$	13.86			3.75		$	31,306
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	'
					Weighted Average
		Number of			Grant-date
		Shares			Fair Value
	Outstanding as of December 29, 2013		2,384,712		$	14.01
	Granted		1,042,532		$	15.38
	Cancelled/Forfeited		(90,293	)	$	12.93
	Vested		(1,148,613	)	$	12.73
	Outstanding as of June 29, 2014		2,188,338		$	15.38
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 June 29, 2014		297,635		$	13.65			618,000		$	5.1

Note_7_Net_Income_Loss_Per_Sha1

Note 7 - Net Income (Loss) Per Share (Tables)	6 Months Ended
	Jun. 29, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
		Three Months Ended						Six Months Ended
		29-Jun-14			30-Jun-13			29-Jun-14			30-Jun-13
		(in thousands except for per-share amounts)
	Numerator:
	Net loss	$	(11,974	)	$	(3,231	)	$	(34,469	)	$	(17,666	)
	Denominator:
	Denominator for basic / diluted net loss per share, weighted average shares		60,799			58,646			60,285			58,366
	Net loss per share:
	Basic / Diluted net loss per share	$	(0.20	)	$	(0.06	)	$	(0.57	)	$	(0.30	)
	Potentially dilutive shares excluded from the diluted loss per share computation because their effect would have been anti-dilutive
	- RSUs and Options		7,266			5,782			6,771			4,555
	- Conversion of Senior Exchangeable Notes		10,814			-			10,814			-
	Total antidilutive shares		18,080			5,782			17,585			4,555

Note_8_Intangible_Assets_and_G1

Note 8 - Intangible Assets and Goodwill (Tables)	6 Months Ended
	Jun. 29, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of Finite-Lived Intangible Assets [Table Text Block]	'
				29-Jun-14							29-Dec-13
		Estimated range of lives (in years)		Gross Amount (2)		Accumulated Amortization			Net Amount		Gross Amount		Accumulated Amortization			Net Amount
				(in thousands)
	Developed technology		5 to 10	$	140,976	$	(64,109	)	$	76,867	$	140,476	$	(53,661	)	$	86,815
	Customer relationships		5 to 10		110,772		(43,012	)		67,760		110,509		(36,366	)		74,143
	Trade names		0.5 to7		8,252		(5,151	)		3,101		9,652		(5,719	)		3,933
	Trademarks		7 to 8		2,700		(310	)		2,390		2,700		(142	)		2,558
	IP R&D (1)				-		-			-		500		-			500
	Total Intangible Assets			$	262,700	$	(112,582	)	$	150,118	$	263,837	$	(95,888	)	$	167,949
Schedule of Actual Amortization Expense [Table Text Block]	'
		Three Months Ended				Six Months Ended
		29-Jun-14		30-Jun-13		29-Jun-14			30-Jun-13
		(in thousands)
	Amortization expense	$	8,939	$	6,813	$	18,094		$	13,626
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	'
		Estimated Future Amortization
		(in thousands)
	Fiscal 2014 (remaining 6 months)	$	17,212
	Fiscal 2015		35,759
	Fiscal 2016		35,926
	Fiscal 2017		25,061
	Fiscal 2018		19,607
	Fiscal 2019 and beyond		16,553
	Total	$	150,118
Schedule of Goodwill [Table Text Block]	'
		29-Jun-14		29-Dec-13
		(in thousands)
	Goodwill	$	166,508	$	166,422

Note_9_Financing_Arrangements_

Note 9 - Financing Arrangements (Tables)	6 Months Ended
	Jun. 29, 2014
Debt Disclosure [Abstract]	'
Schedule of Debt [Table Text Block]	'
		29-Jun-14			29-Dec-13
		(in thousands)
	Debt obligations:
	Term Loan	$	294,933		$	296,135
	2.00% Senior Exchangeable Notes		114,050			111,733
	7.875% Senior Notes		-			94,064
	Total debt	$	408,983		$	501,932
	Less: current portion		2,390			97,320
	Long-term debt	$	406,593		$	404,612
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	'
		29-Jun-14
		(in thousands)
	Principal amount	$	150,000
	Unamortized debt discount		(35,950	)
	Net carrying value	$	114,050
Interest Income and Interest Expense Disclosure [Table Text Block]	'
		Six Months Ended
		29-Jun-14
		(in thousands)
	Contractual interest expense at 2% per annum	$	1,484
	Amortization of debt issuance costs		261
	Accretion of debt discount		2,317
	Total	$	4,062

Note_10_Fair_Value_Measurement1

Note 10 - Fair Value Measurement (Tables)	6 Months Ended
	Jun. 29, 2014
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'
		29-Jun-14							29-Dec-13
		Level 1		Level 2		Total			Level 1		Level 2		Total
		(in thousands)
	Money market funds	$	115	$	-	$	115	-1	$	3,906	$	-	$	3,906	-2
	Foreign Exchange Forward Contracts		-		-		-			-		3,493		3,493
	Total financial assets	$	115	$	-	$	115		$	3,906	$	3,493		7,399
	Foreign Exchange Forward Contracts			$	4,029	$	4,029		$	-	$	313	$	313
	Total financial liabilities	$	-	$	4,029	$	4,029		$	-	$	313	$	313
Schedule Of Financial Instruments Not Carried At Fair Value [Table Text Block]	'
		29-Jun-14				29-Dec-13
		Carrying		Estimated		Carrying			Estimated
		Value		Fair Value		Value			Fair Value
		(in thousands)
	Debt traded in the market:
	Term Loan	$	294,933	$	295,670	$	296,135		$	295,170
	2.0% Senior Exchangeable Notes		114,050		185,616		111,733			129,104
	7.875% Senior Notes		-		-		94,064			97,591
	Total Debt Obligations	$	408,983	$	481,286	$	501,932		$	521,865

Note_11_Derivative_Financial_I1

Note 11 - Derivative Financial Instruments (Tables)	6 Months Ended
	Jun. 29, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss) [Table Text Block]	'
		Three Months Ended							Six Months Ended
		29-Jun-14				30-Jun-13			29-Jun-14			30-Jun-13
						(in thousands)
	Beginning Balance	$	(3,330	)		$	5,991		$	2		$	1
	Net loss (gain) reclassified into earnings on cash flow hedges (effective portion)		1,601				(2,835	)		2,983			(4,588	)
	Net gain reclassified into earnings on cash flow hedges (ineffective portion)		-				(2,415	)		-			(2,415	)
	Net unrealized hedge gain (loss) arising during the period		(2,176	)			6,317			(6,890	)		14,060
	Ending Balance	$	(3,905	)		$	7,058		$	(3,905	)	$	7,058
Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]	'
	Buy / Sell	29-Jun-14			29-Dec-13
		(in millions)
	Japanese Yen / US dollar		-		JPY 2,945/$28.2
	US dollar / Japanese Yen	$51.1/JPY 5,206			$42.0/JPY 4,047
	US dollar / EUR	$33.4/EUR 24.5			$23.4/EUR 17.1
Derivative Instruments, Gain (Loss) [Table Text Block]	'
		Three Months Ended							Six Months Ended
		29-Jun-14				30-Jun-13			29-Jun-14			30-Jun-13
		(in thousands)
	Derivatives Designated as Hedging Instruments
	Foreign Exchange Forward Contracts
	Net unrealized gain (loss) recognized in OCI (1)	$	(2,176	)		$	6,317		$	(6,890	)	$	14,060
	Net loss (gain) reclassified from accumulated OCI into income (effective portion)(2)	$	1,601			$	(2,835	)	$	2,983		$	(4,588	)
	Net gain reclassified from accumulated OCI into income (ineffective portion) (3)	$	-			$	(2,415	)	$	-		$	(2,415	)
	Derivatives Not Designated as Hedging Instruments
	Net gain (loss) recognized in income
	Swap interest expense (4)	$	-			$	(2	)	$	-		$	(8	)
	Foreign Exchange Forward Contracts (5)	$	1,204			$	(2,349	)	$	1,994		$	240
	Foreign Exchange Options Contracts (5)	$	-			$	197		$	-		$	197
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	'
		29-Jun-14							29-Dec-13
	Balance sheet location	Derivatives				Derivatives not			Derivatives			Derivatives not
		designated as				designated as			designated as			designated as
		hedging				hedging			hedging			hedging
		instruments				instruments			instruments			instruments
		(in thousands)
	Prepaid expenses and other current assets	$	-			$	-		$	-		$	3,493
	Foreign Exchange Forward Contracts
	Accrued liabilities and other	$	3,757			$	272		$	-		$	313
	Foreign Exchange Forward Contracts
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 (1)			Cash collateral pledged		Net amount
		(in thousands)
	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 June 29, 2014:
	Foreign exchange contracts	$	4,029			$	-		$	4,029		$	(2,076	)(1)	$	-	$	1,953
	As of December 29, 2013:
	Foreign exchange contracts	$	313			$	-		$	313		$	(226	)(2)	$	-	$	87

Note_13_Income_Taxes_Tables

Note 13 - Income Taxes (Tables)	6 Months Ended
	Jun. 29, 2014
Income Tax Disclosure [Abstract]	'
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'
		Three Months Ended					Six Months Ended
		29-Jun-14		30-Jun-13			29-Jun-14		30-Jun-13
		(in thousands)
	Income tax expense (benefit)	$	3,815	$	(1,635	)	$	6,262	$	753

Note_14_Restructuring_and_Othe1

Note 14 - Restructuring and Others (Tables) (Fiscal Year 2013 Restructuring Plan [Member])	6 Months Ended
	Jun. 29, 2014
Fiscal Year 2013 Restructuring Plan [Member]	'
Note 14 - Restructuring and Others (Tables) [Line Items]	'
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	'
		Three Months Ended			Six Months Ended
		29-Jun-14			29-Jun-14
		(in thousands)
	Accrued restructuring balance, beginning of period	$	58		$	844
	Non-cash adjustments		(17	)		(31	)
	Cash payments		(2	)		(774	)
	Accrued restructuring balance, end of period	$	39		$	39

Note_16_Commitments_and_Contin1

Note 16 - Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 29, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Product Warranty Liability [Table Text Block]	'
		Three Months Ended						Six Months Ended
		29-Jun-14			30-Jun-13			29-Jun-14			30-Jun-13
		(in thousands)
	Balance at beginning of period	$	2,478		$	1,578		$	2,055		$	2,124
	Provision for warranties issued		804			304			1,371			600
	Settlements made		(242	)		(779	)		(449	)		(1,585	)
	Changes in reserve for pre-existing warranties during the period		(527	)		24			(464	)		(12	)
	Balance at end of period	$	2,513		$	1,127		$	2,513		$	1,127

Note_3_Acquisition_Details

Note 3 - Acquisition (Details) (Fujitsu Semiconductor Limited [Member], USD $)	1 Months Ended
In Millions, unless otherwise specified	Aug. 01, 2013
Fujitsu Semiconductor Limited [Member]	'
Note 3 - Acquisition (Details) [Line Items]	'
Business Combination, Consideration Transferred	$158.50
Payments to Acquire Businesses, Net of Cash Acquired	$150

Note_4_Balance_Sheet_Component2

Note 4 - Balance Sheet Components (Details) (USD $)

1 Months Ended

6 Months Ended

1 Months Ended

Jan. 23, 2014

Jun. 29, 2014

Dec. 29, 2013

Jan. 23, 2014

Jan. 23, 2014

Jan. 23, 2014

22-May-14

Jun. 29, 2014

Jun. 29, 2014

Dec. 29, 2013

Jun. 29, 2014

Dec. 29, 2013

sqft

Land Disposal [Member]

Buildings Disposed [Member]

Sunnyvale Property [Member]

Ridder Park Drive [Member]

Accrued Liabilities and Other [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 4 - Balance Sheet Components (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Cash, Cash Equivalents, and Short-term Investments

'

$304,800,000

$311,500,000

'

'

'

'

'

$289,100,000

$298,300,000

$15,700,000

$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, Financing Activities

58,900,000

58,908,000

'

'

'

'

'

'

'

'

'

'

Sale Leaseback Transaction Area Subject To Lease (in Square Feet)

170,000

'

'

'

'

'

'

'

'

'

'

'

Lessee Leasing Arrangements, Operating Leases, Renewal Term

'

'

'

'

'

'24 months

'5 years

'

'

'

'

'

Rent Free Period

'6 months

'

'

'

'

'

'

'

'

'

'

'

Sale Leaseback Transaction, Deferred Gain, Net

'

'

'

'

'

'

'

$59,900,000

'

'

'

'

Lessee Leasing Arrangements, Operating Leases, Term of Contract

'

'

'

'

'

'

'12 years

'

'

'

'

'

Note_4_Balance_Sheet_Component3

Note 4 - Balance Sheet Components (Details) - Balance Sheet Components (USD $)	Jun. 29, 2014	Dec. 29, 2013	Jun. 30, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Cash and cash equivalents	'	'	'	'
Cash	$265,437	$282,163	'	'
Cash equivalents:	'	'	'	'
Money market funds	115	3,906	'	'
Cash and cash equivalents	268,930	286,069	205,535	262,177
Short-term investments	'	'	'	'
Time deposits	14,063	14,045	'	'
Short-term investments	35,843	25,428	'	'
Account receivable, net	'	'	'	'
Accounts receivable, gross	178,378	178,252	'	'
Allowance for doubtful accounts	-420	-414	'	'
Account receivable, net	177,958	177,838	'	'
Inventories	'	'	'	'
Raw materials	9,334	11,056	'	'
Work-in-process	199,806	176,601	'	'
Finished goods	42,424	66,497	'	'
Inventories	251,564	254,154	'	'
Property, plant and equipment, net	'	'	'	'
Land	45,168	45,168	'	'
Buildings and leasehold improvements	68,938	61,923	'	'
Equipment	412,927	385,679	'	'
Construction in progress	15,685	19,734	'	'
Accumulated depreciation and amortization	-354,453	-326,999	'	'
Property, plant and equipment, net	188,265	185,505	'	'
Other long term assets	'	'	'	'
Long term license	22,271	30,273	'	'
Others	44,619	29,935	'	'
Other long term assets	66,890	60,208	'	'
Accrued compensation and benefits	'	'	'	'
Accrued vacation	11,940	11,077	'	'
MCA business pension related obligation	6,770	22,406	'	'
Others	20,571	24,393	'	'
Accrued compensation and benefits	39,281	57,876	'	'
Accrued liabilities and other	'	'	'	'
Short term license liability	8,687	13,003	'	'
Obligation recorded from sale of Sunnyvale property	59,903	'	'	'
Litigation reserve	26,583	20,419	'	'
Others	56,232	52,930	'	'
Accrued liabilities and other	151,405	86,352	'	'
Other long term liabilities	'	'	'	'
MCA business employees pension related obligation	18,033	'	'	'
Others	35,025	32,048	'	'
Other long term liabilities	53,058	32,048	'	'
Cash and Cash Equivalents [Member]	'	'	'	'
Cash equivalents:	'	'	'	'
FDIC insured certificates of deposit	3,378	'	'	'
Short-term Investments [Member]	'	'	'	'
Cash equivalents:	'	'	'	'
FDIC insured certificates of deposit	$21,780	$11,383	'	'

Note_5_Accumulated_Other_Compr2

Note 5 - Accumulated Other Comprehensive Income (Loss) (Details) - Accumulated Other Comprehensive Loss, Net of Tax (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014		Jun. 30, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'		'
Beginning Balance, December 29, 2013	'	'	($4,033)		'
Other comprehensive income before reclassification, net of tax	'	'	-6,520		'
Amounts reclassified to earnings	'	'	2,983		'
Net other comprehensive income (loss)	-501	585	-3,537		4,320
Ending Balance, June 29, 2014	-7,570	'	-7,570		'
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	'	'	370		'
Net other comprehensive income (loss)	'	'	370		'
Ending Balance, June 29, 2014	-3,665	'	-3,665		'
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	'	'	-6,890		'
Amounts reclassified to earnings	'	'	2,983	[1]	'
Net other comprehensive income (loss)	'	'	-3,907		'
Ending Balance, June 29, 2014	($3,905)	'	($3,905)		'
[1]	Reclassified into the Net Sales line item of the Condensed Consolidated Statement of Operations. Please see Note 11 for further details.

Note_6_Equity_Incentive_Plan_a2

Note 6 - Equity Incentive Plan and Stock-Based Compensation (Details) (USD $)	3 Months Ended	6 Months Ended						0 Months Ended
	Jun. 29, 2014	Jun. 29, 2014	Jun. 30, 2014	Jun. 29, 2014	Jun. 29, 2014	Jun. 29, 2014	Jun. 29, 2014	16-May-14
				Performance Stock Units [Member]	Performance Stock Units [Member]	Performance Stock Units [Member]	Performance Stock Units [Member]	The 2014 Employee Stock Purchase Plan [Member]
				Net of Forfeitures and Cancellations [Member]		Minimum [Member]	Maximum [Member]
Note 6 - 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 (in Shares)	'	'	'	137,000	'	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)	$27,300,000	$27,300,000	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	'	'	0	'	'	'	'	'
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense (in Dollars)	$0	$0	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Employee Stock Purchase Plan,Maximum Annual Contributions Per Employee, Percent	'	'	'	'	'	'	'	10.00%
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date	'	'	'	'	'	'	'	85.00%
Maximum Shares Issuable Under the Employee Stock Purchase Plan (in Shares)	'	'	'	'	'	'	'	2,000,000

Note_6_Equity_Incentive_Plan_a3

Note 6 - Equity Incentive Plan and Stock-Based Compensation (Details) - Shares Available for Grant	6 Months Ended
	Jun. 29, 2014
Restricted Stock Units (RSUs) [Member] | Two Thousand Ten Equity Incentive Award Plan [Member]	'
Note 6 - Equity Incentive Plan and Stock-Based Compensation (Details) - Shares Available for Grant [Line Items]	'
Awards other than options granted, net of forfeitures/cancellations	-952,239
Restricted Stock Units (RSUs) [Member]	'
Note 6 - Equity Incentive Plan and Stock-Based Compensation (Details) - Shares Available for Grant [Line Items]	'
Awards other than options granted, net of forfeitures/cancellations	-1,042,532
Key Executive Rsu [Member] | Two Thousand Ten Equity Incentive Award Plan [Member]	'
Note 6 - 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 6 - 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 6 - 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	[1]
Two Thousand Ten Equity Incentive Award Plan [Member]	'
Note 6 - 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 June 29, 2014	298,269
Balance as of June 29, 2014	3,868,206
[1]	Includes performance awards granted in fiscal 2014 at target. Additional awards that could be earned under the fiscal 2014 grant total 137,000.

Note_6_Equity_Incentive_Plan_a4

Note 6 - Equity Incentive Plan and Stock-Based Compensation (Details) - Total Recorded Stock-based Compensation Expense (USD $)	3 Months Ended				6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014		Jun. 30, 2013		Jun. 29, 2014		Jun. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'		'		'		'
Stock-based compensation expense after income taxes(1)	$7,121	[1]	$7,671	[1]	$15,602	[1]	$16,296	[1]
Cost of Sales [Member]	'		'		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'		'		'		'
Stock based compensation expense	1,432		1,379		2,923		2,852
Research and Development Expense [Member]	'		'		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'		'		'		'
Stock based compensation expense	1,850		2,673		3,814		5,468
Selling, General and Administrative Expenses [Member]	'		'		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'		'		'		'
Stock based compensation expense	$3,839		$3,619		$8,865		$7,976
[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_6_Equity_Incentive_Plan_a5

Note 6 - 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
	Jun. 29, 2014	Jun. 30, 2013
Employee Stock Option [Member]	'	'
Note 6 - 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	43.79%	49.45%
Risk-free interest rate	1.15%	0.85%
Expected term (in years)	'4 years 127 days	'4 years 127 days
Dividend yield	0.00%	0.00%

Note_6_Equity_Incentive_Plan_a6

Note 6 - Equity Incentive Plan and Stock-Based Compensation (Details) - Weighted Average Fair Value of Stock Options Granted (USD $)	3 Months Ended	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2013
Weighted Average Fair Value of Stock Options Granted [Abstract]	'	'
Weighted average fair value of stock options granted	$4.48	$4.88

Note_6_Equity_Incentive_Plan_a7

Note 6 - Equity Incentive Plan and Stock-Based Compensation (Details) - Fair Value Assumptions Used to Value PSU Awards Granted (Performance Stock Units [Member], USD $)	6 Months Ended
	Jun. 29, 2014	Jun. 30, 2013
Performance Stock Units [Member]	'	'
Note 6 - 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_6_Equity_Incentive_Plan_a8

Note 6 - Equity Incentive Plan and Stock-Based Compensation (Details) - Stock Option Activities (USD $)	6 Months Ended	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 29, 2014	Dec. 29, 2013
Stock Option Activities [Abstract]	'	'
Number of Shares	5,348,315	6,542,929
Exercise Price	$13.34	$13.03
Contractual Life (in Years)	'3 years 357 days	'4 years 153 days
Intrinsic Value	$40,296	$14,061
Total vested and exercisable as of June 29, 2014	4,467,057	'
Total vested and exercisable as of June 29, 2014	$13.86	'
Total vested and exercisable as of June 29, 2014	'3 years 9 months	'
Total vested and exercisable as of June 29, 2014	31,306	'
Cancelled/Forfeited	-298,269	'
Cancelled/Forfeited	$15.41	'
Exercised	-896,345	'
Exercised	$17.05	'
Exercised	$5,875	'

Note_6_Equity_Incentive_Plan_a9

Note 6 - Equity Incentive Plan and Stock-Based Compensation (Details) - RSU Award Activities (Restricted Stock Units (RSUs) [Member], USD $)	6 Months Ended
	Jun. 29, 2014
Restricted Stock Units (RSUs) [Member]	'
Note 6 - 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	1,042,532
Granted	$15.38
Cancelled/Forfeited	-90,293
Cancelled/Forfeited	$12.93
Vested	-1,148,613
Vested	$12.73
Number of Shares	2,188,338
Weighted Average Grant-date Fair Value	$15.38

Recovered_Sheet1

Note 6 - Equity Incentive Plan and Stock-Based Compensation (Details) - Key Executive RSUs and PSU Award Activities (USD $)	6 Months Ended
	Jun. 29, 2014		Dec. 29, 2013
Key Executive Rsu [Member]	'		'
Note 6 - 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 6 - 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]	Includes performance awards granted in fiscal 2014 at target. Additional awards that could be earned under the fiscal 2014 grant total 137,000.

Note_7_Net_Income_Loss_Per_Sha2

Note 7 - Net Income (Loss) Per Share (Details) - Earnings Per Share Calculation (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Numerator:	'	'	'	'
Net loss (in Dollars)	($11,974)	($3,231)	($34,469)	($17,666)
Denominator:	'	'	'	'
Denominator for basic / diluted net loss per share, weighted average shares	60,799	58,646	60,285	58,366
Net loss per share:	'	'	'	'
Basic / Diluted net loss per share (in Dollars per share)	($0.20)	($0.06)	($0.57)	($0.30)
Antidilutive Securities	18,080	5,782	17,585	4,555
RSUs and Options [Member]	'	'	'	'
Net loss per share:	'	'	'	'
Antidilutive Securities	7,266	5,782	6,771	4,555
Convertible Debt Securities [Member]	'	'	'	'
Net loss per share:	'	'	'	'
Antidilutive Securities	10,814	'	10,814	'

Note_8_Intangible_Assets_and_G2

Note 8 - Intangible Assets and Goodwill (Details) - Intangible Assets (USD $)

Jun. 29, 2014

Dec. 29, 2013

Jun. 29, 2014

Dec. 29, 2013

Jun. 29, 2014

Jun. 29, 2014

Jun. 29, 2014

Dec. 29, 2013

Jun. 29, 2014

Jun. 29, 2014

Jun. 29, 2014

Dec. 29, 2013

Jun. 29, 2014

Jun. 29, 2014

Jun. 29, 2014

Dec. 29, 2013

Jun. 29, 2014

Jun. 29, 2014

Jun. 29, 2014

Dec. 29, 2013

In Thousands, unless otherwise specified

Developed Technology [Member]

Developed Technology [Member]

Developed Technology [Member]

Developed Technology [Member]

Customer Relationships [Member]

Customer Relationships [Member]

Customer Relationships [Member]

Customer Relationships [Member]

Trade Names [Member]

Trade Names [Member]

Trade Names [Member]

Trade Names [Member]

Trademarks [Member]

Trademarks [Member]

Trademarks [Member]

Trademarks [Member]

In Process Research and Development [Member]

In Process Research and Development [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Finite-Lived Intangible Assets [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated range of lives (in years)

'

'

'

'

'5 years

'10 years

'

'

'5 years

'10 years

'

'

'6 months

'7 years

'

'

'7 years

'8 years

'

'

Gross Amount

$262,700

[1]

$263,837

$140,976

[1]

$140,476

'

'

$110,772

[1]

$110,509

'

'

$8,252

[1]

$9,652

'

'

$2,700

[1]

$2,700

'

'

'

[1],[2]

$500

[2]

Accumulated Amortization

-112,582

-95,888

-64,109

-53,661

'

'

-43,012

-36,366

'

'

-5,151

-5,719

'

'

-310

-142

'

'

'

[2]

'

[2]

Net Amount

$150,118

$167,949

$76,867

$86,815

'

'

$67,760

$74,143

'

'

$3,101

$3,933

'

'

$2,390

$2,558

'

'

'

[2]

$500

[2]

[1]

The changes in gross balance of intangible assets since December 29, 2013 resulted from fully amortized assets no longer in use and from foreign currency translation adjustments.

[2]

All of the IP R&D reached technological feasibility during the six months ended June 29, 2014 and was reclassified into developed technology.

Note_8_Intangible_Assets_and_G3

Note 8 - Intangible Assets and Goodwill (Details) - Actual Amortization Expense (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Actual Amortization Expense [Abstract]	'	'	'	'
Amortization expense	$8,939	$6,813	$18,094	$13,626

Note_8_Intangible_Assets_and_G4

Note 8 - Intangible Assets and Goodwill (Details) - Estimated Future Amortization Expense (USD $)	Jun. 29, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Estimated Future Amortization Expense [Abstract]	'	'
Fiscal 2014 (remaining 6 months)	$17,212	'
Fiscal 2015	35,759	'
Fiscal 2016	35,926	'
Fiscal 2017	25,061	'
Fiscal 2018	19,607	'
Fiscal 2019 and beyond	16,553	'
Total	$150,118	$167,949

Note_8_Intangible_Assets_and_G5

Note 8 - Intangible Assets and Goodwill (Details) - Goodwill (USD $)	Jun. 29, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Goodwill [Abstract]	'	'
Goodwill	$166,508	$166,422

Note_9_Financing_Arrangements_1

Note 9 - Financing Arrangements (Details) (USD $)	1 Months Ended	6 Months Ended
In Millions, unless otherwise specified	Jan. 21, 2014	Jun. 29, 2014
Note 9 - 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 June 29, 2014, the Company was in compliance with all of the 2012 Revolving Credit Facility's covenants.
2012 Revolving Credit Facility [Member]	'	'
Note 9 - Financing Arrangements (Details) [Line Items]	'	'
Line of Credit Facility, Covenant Terms, Leverage Ratio	'	2.75

Note_9_Financing_Arrangements_2

Note 9 - Financing Arrangements (Details) - Debt (USD $)	Jun. 29, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Note 9 - Financing Arrangements (Details) - Debt [Line Items]	'	'
Term Loan	$294,933	$296,135
Total debt	408,983	501,932
Less: current portion	2,390	97,320
Long-term debt	406,593	404,612
Senior Convertible Notes [Member]	'	'
Note 9 - Financing Arrangements (Details) - Debt [Line Items]	'	'
Senior notes	114,050	111,733
Senior Unsecured Notes [Member]	'	'
Note 9 - Financing Arrangements (Details) - Debt [Line Items]	'	'
Senior notes	'	$94,064

Note_9_Financing_Arrangements_3

Note 9 - Financing Arrangements (Details) - Debt (Parentheticals)	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Dec. 29, 2013	Jun. 29, 2014	Dec. 29, 2013
			Senior Convertible Notes [Member]	Senior Convertible Notes [Member]	Senior Unsecured Notes [Member]	Senior Unsecured Notes [Member]
Note 9 - Financing Arrangements (Details) - Debt (Parentheticals) [Line Items]	'	'	'	'	'	'
Interest Rates	7.88%	7.88%	2.00%	2.00%	7.88%	7.88%

Note_9_Financing_Arrangements_4

Note 9 - Financing Arrangements (Details) - Net Carrying Amount of the Liability Component of the Notes (Senior Convertible Notes [Member], USD $)	Jun. 29, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Senior Convertible Notes [Member]	'	'
Note 9 - Financing Arrangements (Details) - Net Carrying Amount of the Liability Component of the Notes [Line Items]	'	'
Principal amount	$150,000	'
Unamortized debt discount	-35,950	'
Net carrying value	$114,050	$111,733

Note_9_Financing_Arrangements_5

Note 9 - Financing Arrangements (Details) - Interest Expense Recognized on the Notes (Senior Convertible Notes [Member], USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014
Senior Convertible Notes [Member]	'
Note 9 - Financing Arrangements (Details) - Interest Expense Recognized on the Notes [Line Items]	'
Contractual interest expense at 2% per annum	$1,484
Amortization of debt issuance costs	261
Accretion of debt discount	2,317
Total	$4,062

Note_9_Financing_Arrangements_6

Note 9 - Financing Arrangements (Details) - Interest Expense Recognized on the Notes (Parentheticals)	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Dec. 29, 2013
			Senior Convertible Notes [Member]	Senior Convertible Notes [Member]
Note 9 - Financing Arrangements (Details) - Interest Expense Recognized on the Notes (Parentheticals) [Line Items]	'	'	'	'
Contractual interest expense, rate per annum	7.88%	7.88%	2.00%	2.00%

Note_10_Fair_Value_Measurement2

Note 10 - Fair Value Measurement (Details) (USD $)	Jun. 29, 2014	Dec. 29, 2013
In Millions, unless otherwise specified
Note 10 - Fair Value Measurement (Details) [Line Items]	'	'
Cash, Cash Equivalents, and Short-term Investments	$304.80	$311.50
Held in Operating Accounts [Member]	'	'
Note 10 - Fair Value Measurement (Details) [Line Items]	'	'
Cash, Cash Equivalents, and Short-term Investments	265.5	282.2
Certificates of Deposit [Member]	'	'
Note 10 - Fair Value Measurement (Details) [Line Items]	'	'
Cash, Cash Equivalents, and Short-term Investments	25.2	11.4
Bank Time Deposits [Member]	'	'
Note 10 - Fair Value Measurement (Details) [Line Items]	'	'
Cash, Cash Equivalents, and Short-term Investments	14.1	14
Money Market Funds [Member]	'	'
Note 10 - Fair Value Measurement (Details) [Line Items]	'	'
Cash, Cash Equivalents, and Short-term Investments	'	$3.90

Note_10_Fair_Value_Measurement3

Note 10 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy (USD $)	Jun. 29, 2014		Dec. 29, 2013
In Thousands, unless otherwise specified
Note 10 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	$115		$7,399
Financial Liabilities at Fair Value	4,029		313
Foreign Exchange Forward [Member] | Fair Value, Inputs, Level 2 [Member]	'		'
Note 10 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	'		3,493
Foreign Exchange Forward [Member]	'		'
Note 10 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	'		3,493
Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]	'		'
Note 10 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	115		3,906
Fair Value, Inputs, Level 1 [Member]	'		'
Note 10 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	115		3,906
Fair Value, Inputs, Level 2 [Member] | Foreign Exchange Forward [Member]	'		'
Note 10 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Liabilities at Fair Value	4,029		313
Fair Value, Inputs, Level 2 [Member]	'		'
Note 10 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	'		3,493
Financial Liabilities at Fair Value	4,029		313
Foreign Exchange Forward [Member]	'		'
Note 10 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Liabilities at Fair Value	4,029		313
Money Market Funds [Member]	'		'
Note 10 - Fair Value Measurement (Details) - Financial Assets and Liabilities Categorized Based Upon the Fair Value Hierarchy [Line Items]	'		'
Financial Assets at Fair Value	$115	[1]	$3,906	[2]
[1]	Total cash and cash equivalents and short-term investments of $304.8 million as of June 29, 2014 includes cash of $265.5 million held in operating accounts, $25.2 million held in certificates of deposit and $14.1 million held in time deposit accounts.
[2]	Total cash and cash equivalents and 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_10_Fair_Value_Measurement4

Note 10 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value (USD $)	Jun. 29, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Note 10 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value [Line Items]	'	'
Carrying Value	$408,983	$501,932
Estimated Fair Value	481,286	521,865
Term Loan [Member]	'	'
Note 10 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value [Line Items]	'	'
Carrying Value	294,933	296,135
Estimated Fair Value	295,670	295,170
Senior Convertible Notes [Member]	'	'
Note 10 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value [Line Items]	'	'
Carrying Value	114,050	111,733
Estimated Fair Value	185,616	129,104
Senior Unsecured Notes [Member]	'	'
Note 10 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value [Line Items]	'	'
Carrying Value	'	94,064
Estimated Fair Value	'	$97,591

Note_10_Fair_Value_Measurement5

Note 10 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value (Parentheticals)	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Dec. 29, 2013	Jun. 29, 2014	Dec. 29, 2013
			Senior Convertible Notes [Member]	Senior Convertible Notes [Member]	Senior Unsecured Notes [Member]	Senior Unsecured Notes [Member]
Note 10 - Fair Value Measurement (Details) - Financial Instruments Not Carried at Fair Value (Parentheticals) [Line Items]	'	'	'	'	'	'
Debt Instrument, Interest Rate	7.88%	7.88%	2.00%	2.00%	7.88%	7.88%

Note_11_Derivative_Financial_I2

Note 11 - Derivative Financial Instruments (Details) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 29, 2014
Buy U.S. Dollars [Member] | Cash Flow Hedging [Member]	'
Note 11 - Derivative Financial Instruments (Details) [Line Items]	'
Notional Equivalent Outstanding Contracts To Sell (in Dollars)	$145.30
Cash Flow Hedging [Member]	'
Note 11 - 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)	$3.90
Minimum [Member]	'
Note 11 - Derivative Financial Instruments (Details) [Line Items]	'
Cash Flow Hedges Maturity	'3 months
Maximum [Member]	'
Note 11 - Derivative Financial Instruments (Details) [Line Items]	'
Cash Flow Hedges Maturity	'8 months

Note_11_Derivative_Financial_I3

Note 11 - Derivative Financial Instruments (Details) - Summary of Derivative-related Activity in Accumulated Other Comprehensive Income (Loss) (USD $)	3 Months Ended				6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014		Jun. 30, 2013		Jun. 29, 2014		Jun. 30, 2013
Summary of Derivative-related Activity in Accumulated Other Comprehensive Income (Loss) [Abstract]	'		'		'		'
Balance	($3,330)		$5,991		$2		$1
Net loss (gain) reclassified into earnings on cash flow hedges (effective portion)	1,601		-2,835		2,983		-4,588
Net gain reclassified into earnings on cash flow hedges (ineffective portion)	0	[1]	-2,415	[1]	0	[1]	-2,415	[1]
Net unrealized hedge gain (loss) arising during the period	-2,176		6,317		-6,890		14,060
Balance	($3,905)		$7,058		($3,905)		$7,058
[1]	Classified in interest income and other, net

Note_11_Derivative_Financial_I4

Note 11 - Derivative Financial Instruments (Details) - Notional Amounts of Outstanding Contracts (Not Designated as Hedging Instrument [Member])	Dec. 29, 2013	Dec. 29, 2013	Jun. 29, 2014	Jun. 29, 2014	Dec. 29, 2013	Dec. 29, 2013	Jun. 29, 2014	Jun. 29, 2014	Dec. 29, 2013	Dec. 29, 2013
In Millions, unless otherwise specified	Buy JPY [Member]	Buy JPY [Member]	Sell JPY [Member]	Sell JPY [Member]	Sell JPY [Member]	Sell JPY [Member]	Sell EUR [Member]	Sell EUR [Member]	Sell EUR [Member]	Sell EUR [Member]
	USD ($)	JPY (¥)	USD ($)	JPY (¥)	USD ($)	JPY (¥)	USD ($)	EUR (€)	USD ($)	EUR (€)
Note 11 - Derivative Financial Instruments (Details) - Notional Amounts of Outstanding Contracts [Line Items]	'	'	'	'	'	'	'	'	'	'
Japanese Yen / US dollar	$28.20	¥ 2,945	$51.10	¥ 5,206	$42	¥ 4,047	$33.40	€ 24.50	$23.40	€ 17.10
US dollar / Japanese Yen	28.2	2,945	51.1	5,206	42	4,047	33.4	24.5	23.4	17.1
US dollar / EUR	$28.20	¥ 2,945	$51.10	¥ 5,206	$42	¥ 4,047	$33.40	€ 24.50	$23.40	€ 17.10

Note_11_Derivative_Financial_I5

Note 11 - Derivative Financial Instruments (Details) - Effect of Derivative Instruments on the Condensed Consolidated Statements of Operations (USD $)	3 Months Ended				6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014		Jun. 30, 2013		Jun. 29, 2014		Jun. 30, 2013
Foreign Exchange Forward Contracts	'		'		'		'
Net gain reclassified from accumulated OCI into income (ineffective portion) (3)	$0	[1]	($2,415)	[1]	$0	[1]	($2,415)	[1]
Foreign Currency Forward Contracts [Member] | Designated as Hedging Instrument [Member]	'		'		'		'
Foreign Exchange Forward Contracts	'		'		'		'
Net unrealized gain (loss) recognized in OCI (1)	-2,176	[2]	6,317	[2]	-6,890	[2]	14,060	[2]
Net loss (gain) reclassified from accumulated OCI into income (effective portion)(2)	1,601	[3]	-2,835	[3]	2,983	[3]	-4,588	[3]
Foreign Currency Forward Contracts [Member] | Not Designated as Hedging Instrument [Member]	'		'		'		'
Net gain (loss) recognized in income	'		'		'		'
Net gain (loss) recognized in income	1,204	[1]	-2,349	[1]	1,994	[1]	240	[1]
Interest Rate Swap [Member] | Not Designated as Hedging Instrument [Member]	'		'		'		'
Net gain (loss) recognized in income	'		'		'		'
Net gain (loss) recognized in income	0	[4]	-2	[4]	0	[4]	-8	[4]
Foreign Exchange Option [Member] | Not Designated as Hedging Instrument [Member]	'		'		'		'
Net gain (loss) recognized in income	'		'		'		'
Net gain (loss) recognized in income	'	[1]	$197	[1]	'	[1]	$197	[1]
[1]	Classified in interest income and other, net
[2]	Net change in the fair value of the effective portion classified in other comprehensive income (OCI)
[3]	Effective portion classified as net product revenue
[4]	Classified in interest expense

Note_11_Derivative_Financial_I6

Note 11 - Derivative Financial Instruments (Details) - Gross Fair Values of Derivative Instruments on the Condensed Consolidated Balance Sheets (USD $)	Jun. 29, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Designated as Hedging Instrument [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Accrued liabilities and other Foreign Exchange Forward Contracts	$3,757	'
Not Designated as Hedging Instrument [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Prepaid expenses and other current assets Foreign Exchange Forward Contracts	'	3,493
Accrued liabilities and other Foreign Exchange Forward Contracts	$272	$313

Note_11_Derivative_Financial_I7

Note 11 - Derivative Financial Instruments (Details) - Offsetting of Derivative Assets (Foreign Exchange Contract [Member], USD $)	Dec. 29, 2013
In Thousands, unless otherwise specified
Foreign Exchange Contract [Member]	'
Offsetting Assets [Line Items]	'
Foreign exchange contracts	$3,493
Foreign exchange contracts	3,493
Foreign exchange contracts	-1,572	[1]
Foreign exchange contracts	$1,921
[1]	Financial Instruments as of December 29, 2013 relates to derivative liabilities and the Term Loan facility which are allowed to be net settled against derivative assets in accordance with our master netting agreements.

Note_11_Derivative_Financial_I8

Note 11 - Derivative Financial Instruments (Details) - Offsetting of Derivative Liabilities (Foreign Exchange Contract [Member], USD $)	Jun. 29, 2014		Dec. 29, 2013
In Thousands, unless otherwise specified
Foreign Exchange Contract [Member]	'		'
Offsetting Liabilities [Line Items]	'		'
Gross Amounts of Recognized Liabilities	$4,029		$313
Net Amounts of Liabilities presented in the Condensed Consolidated Balance Sheets	4,029		313
Financial Instruments	-2,076	[1]	-226	[2]
Net Amount	$1,953		$87
[1]	Financial Instruments as of June 29, 2014 relates to cash and cash equivalents and short-term investments, which are allowed to be net settled against derivative liabilities in accordance with our master netting agreements.
[2]	Financial Instruments as of December 29, 2013 relates to derivative assets which are allowed to be net settled against derivative liabilities in accordance with our master netting agreements.

Note_12_Employees_Related_Pens1

Note 12 - Employees Related Pension Obligation (Details) (USD $)	3 Months Ended	6 Months Ended				3 Months Ended			3 Months Ended	6 Months Ended	3 Months Ended
In Millions, unless otherwise specified	Jun. 29, 2014	Jun. 29, 2014	Jun. 29, 2014	Jun. 29, 2014	Jun. 29, 2014	Jun. 29, 2014	Mar. 30, 2014	Jun. 29, 2014	Jun. 29, 2014	Jun. 29, 2014	Jun. 29, 2014
	Spansion Corporate Defined Contribution Pension Plan [Member]	Spansion Corporate Defined Contribution Pension Plan [Member]	Fujitsu Defined Benefit Corporate Pension [Member]	Fujitsu Defined Benefit Corporate Pension [Member]	Fujitsu Defined Benefit Corporate Pension [Member]	Fujitsu Defined Benefit Corporate Pension [Member]	Fujitsu Defined Benefit Corporate Pension [Member]	Spansion Corporate Defined Contribution Pension Plan [Member]	Spansion Innovates Group Cash Balance Plan [Member]	Spansion Innovates Group Cash Balance Plan [Member]	Maximum [Member]
			Restricted Cash [Member]	Accrued Compensation And Benefits [Member]	Other Noncurrent Liabilities [Member]						Spansion Corporate Defined Contribution Pension Plan [Member]
Note 12 - Employees Related Pension Obligation (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Pension Expense	'	'	'	'	'	'	$1.50	'	'	'	'
Gain on Transfer of Fujitsu Defined Pension Plan to Spansion Management Pension Plan	'	'	'	'	'	2.5	'	'	'	'	'
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Restricted Cash	'	'	23.2	'	'	'	'	'	'	'	'
Defined Benefit Pension Plan Liabilities, Current	'	'	'	6.6	'	'	'	'	0.3	0.3	'
Defined Benefit Pension Plan, Liabilities, Noncurrent	'	'	'	'	17.7	'	'	'	'	'	'
Percentage Change in Actuarial Assumptions and Plan Provisions Amortized	'	'	'	'	'	'	'	'	'	'	10.00%
Defined Benefit Plan, Service Cost	'	'	'	'	'	'	'	'	0.3	'	'
Defined Benefit Plans, Estimated Future Employer Contributions in Current Fiscal Year	'	'	'	'	'	'	'	'	'	1	'
Defined Contribution Plan, Cost Recognized	0.6	0.6	'	'	'	'	'	'	'	'	'
Defined Contribution Plan Related Unpaid Liability for the Current Period	'	'	'	'	'	'	'	$0.20	'	'	'

Note_13_Income_Taxes_Details

Note 13 - Income Taxes (Details) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013	Dec. 29, 2013
Note 13 - Income Taxes (Details) [Line Items]	'	'	'	'	'
Income Tax Expense (Benefit)	$3,815,000	($1,635,000)	$6,262,000	$753,000	'
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 13 - 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 13 - Income Taxes (Details) [Line Items]	'	'	'	'	'
Tax Credit Carryforward, Amount	'	'	'	'	17,500,000
State and Local Jurisdiction [Member]	'	'	'	'	'
Note 13 - Income Taxes (Details) [Line Items]	'	'	'	'	'
Operating Loss Carryforwards	'	'	'	'	219,800,000
Tax Credit Carryforward, Amount	'	'	'	'	$18,200,000

Note_13_Income_Taxes_Details_I

Note 13 - Income Taxes (Details) - Income Tax Expense (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Income Tax Expense [Abstract]	'	'	'	'
Income tax expense (benefit)	$3,815	($1,635)	$6,262	$753

Note_14_Restructuring_and_Othe2

Note 14 - Restructuring and Others (Details) - Restructuring Activity Related to 2013 Restructuring Plan (Fiscal Year 2013 Restructuring Plan [Member], USD $)	3 Months Ended	6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 29, 2014
Fiscal Year 2013 Restructuring Plan [Member]	'	'
Note 14 - Restructuring and Others (Details) - Restructuring Activity Related to 2013 Restructuring Plan [Line Items]	'	'
Accrued restructuring balance, beginning of period	$58	$844
Non-cash adjustments	-17	-31
Cash payments	-2	-774
Accrued restructuring balance, end of period	$39	$39

Note_15_Capital_Structure_Deta

Note 15 - Capital Structure (Details)	1 Months Ended
	Jan. 22, 2014
Common Class B [Member]	'
Note 15 - Capital Structure (Details) [Line Items]	'
Conversion of Stock, Shares Converted	1
Common Class A [Member]	'
Note 15 - Capital Structure (Details) [Line Items]	'
Conversion of Stock, Shares Issued	1
Maximum [Member] | SLS Spansion Holdings LLC [Member]	'
Note 15 - Capital Structure (Details) [Line Items]	'
Voting Interests, Ownership Percentage	5.00%

Note_16_Commitments_and_Contin2

Note 16 - Commitments and Contingencies (Details) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 29, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Recorded Unconditional Purchase Obligation	$117
Limited Product Warranty Period	'1 year

Note_16_Commitments_and_Contin3

Note 16 - Commitments and Contingencies (Details) - Product Warranties (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Product Warranties [Abstract]	'	'	'	'
Balance at beginning of period	$2,478	$1,578	$2,055	$2,124
Provision for warranties issued	804	304	1,371	600
Settlements made	-242	-779	-449	-1,585
Changes in reserve for pre-existing warranties during the period	-527	24	-464	-12
Balance at end of period	$2,513	$1,127	$2,513	$1,127

Note_17_Closure_of_Chapter_11_1

Note 17 - Closure of Chapter 11 Cases (Details) (USD $)	3 Months Ended	6 Months Ended
	Jun. 29, 2014	Jun. 29, 2014	Apr. 16, 2010
Reorganizations [Abstract]	'	'	'
Bankruptcy Claims Disputed	'	'	$1,500,000,000
Stock Issued During Period, Shares, Reserved for Claims (in Shares)	46,264,760	'	'
Gain (Loss) on Bankruptcy Related Reserve on Final Settlement	$3,200,000	$3,205,000	'