Himax (HIMX) 20-F 25 Mar 20 2019 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2019shares
Document and Entity Information [Abstract]
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Registrant Name	Himax Technologies, Inc.
Entity Central Index Key	0001342338
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Trading Symbol	HIMX
Entity Common Stock, Shares Outstanding	344,368,062
Entity Shell Company	false
Entity Emerging Growth Company	false

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 101,055	$ 106,437
Financial assets at amortized cost	11,049	11,229
Accounts receivable, net	164,943	189,279
Inventories	143,774	162,561
Income taxes receivable	88	72
Restricted deposit	164,000	164,326
Other receivable from related parties	1,200	2,780
Other current assets	18,559	17,731
Total current assets	604,668	654,415
Financial assets at fair value through profit or loss	13,500	9,768
Financial assets at fair value through other comprehensive income	709	791
Equity method investments	3,746	4,064
Property, plant and equipment, net	138,938	111,067
Deferred tax assets	14,433	13,904
Goodwill	28,138	28,138
Other intangible assets, net	8,750	10,778
Restricted deposit	133	130
Other non-current assets	5,466	3,623
Total non current assets	213,813	182,263
Total assets	818,481	836,678
Current liabilities:
Unsecured borrowings	57,339	20,000
Secured borrowings	164,000	164,000
Financial liability at amortized cost	0	5,071
Accounts payable	114,320	150,500
Income taxes payable	2,903	6,007
Other payable to related party	2,220	3,797
Other current liabilities	40,108	41,780
Total current liabilities	380,890	391,155
Net defined benefit liabilities	50	151
Deferred tax liabilities	1,394	1,759
Other non-current liabilities	4,903	1,326
Total liabilities	387,237	394,391
Equity
Ordinary shares	107,010	107,010
Additional paid-in capital	105,150	104,749
Treasury shares	(8,764)	(8,819)
Accumulated other comprehensive income	(952)	(549)
Retained earnings	230,543	244,157
Equity attributable to owners of Himax Technologies, Inc.	432,987	446,548
Noncontrolling interests	(1,743)	(4,261)
Total equity	431,244	442,287
Total liabilities and equity	$ 818,481	$ 836,678

Consolidated Statements of Prof

Consolidated Statements of Profit or Loss - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Consolidated Statements of Profit or Loss
Revenues		$ 671,835	$ 723,605	$ 685,167
Costs and expenses:
Cost of revenues		533,916	554,690	518,142
Research and development		114,859	123,037	117,662
General and administrative		23,672	21,823	20,461
Expected credit loss		67	290	155
Sales and marketing		17,628	20,380	20,388
Total costs and expenses		690,142	720,220	676,808
Operating income (loss)		(18,307)	3,385	8,359
Non operating income (loss):
Interest income		2,013	2,429	2,225
Changes in fair value of financial assets at fair value through profit or loss		3,746	2,036	23,226
Foreign currency exchange losses, net		(546)	(369)	(1,659)
Finance costs		(2,325)	(1,232)	(878)
Share of losses of associates		(477)	(1,095)	(1,200)
Other income		128	1,866	19
Total non operating income		2,539	3,635	21,733
Profit (loss) before income taxes		(15,768)	7,020	30,092
Income tax expense		416	994	4,554
Profit (loss) for the year		(16,184)	6,026	25,538
Loss attributable to noncontrolling interests		2,570	2,543	2,142
Profit (loss) attributable to Himax Technologies, Inc. stockholders		$ (13,614)	$ 8,569	$ 27,680
Basic earnings (loss) per ordinary share attributable to Himax Technologies, Inc. stockholders		$ (0.04)	$ 0.02	$ 0.08
Diluted earnings (loss) per ordinary share attributable to Himax Technologies, Inc. stockholders		(0.04)	0.02	0.08
Basic earnings (loss) per ADS attributable to Himax Technologies, Inc. stockholders	[1]	(0.08)	0.05	0.16
Diluted earnings (loss) per ADS attributable to Himax Technologies, Inc. stockholders	[1]	$ (0.08)	$ 0.05	$ 0.16
[1]	As the Company’s ordinary shares have been quoted on the NASDAQ Global Select Market under the symbol “HIMX” in the form of ADSs and two ordinary shares represent one ADS with effect from August 10, 2009. The number of ADS equivalent outstanding is determined by dividing the number of ordinary shares by two. Therefore, the weighted average number of ADS equivalent outstanding used in basic earnings per ADS for 2017, 2018 and 2019 is 172,425 thousand, 172,510 thousand and 172,550 thousand, respectively. Additionally, the weighted average number of ADS equivalent outstanding used in diluted earnings per ADS for 2017, 2018 and 2019 is 172,452 thousand, 172,534 thousand and 172,550 thousand, respectively. The earnings (loss) per ADS is presented solely for the convenience of the reader and does not represent a measure under IFRS.

Consolidated Statements of Othe

Consolidated Statements of Other Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Consolidated Statements of Other Comprehensive Income
Profit (loss) for the year	$ (16,184)	$ 6,026	$ 25,538
Items that will not be reclassified to profit or loss:
Items that will not be reclassified to profit or loss:	154	431	(81)
Remeasurements of defined benefit pension plans	214	1,302	(96)
Unrealized loss on financial assets at fair value through other comprehensive income	(35)	(702)	0
Income tax related to items that will not be reclassified subsequently	(25)	(169)	15
Items that may be reclassified subsequently to profit or loss:
Items that may be reclassified subsequently to profit or loss:	(545)	(336)	1,184
Unrealized gains on financial assets at fair value through profit or loss	0	0	322
Foreign operations - foreign currency translation differences	(545)	(336)	862
Other comprehensive income for the year, net of tax	(391)	95	1,103
Total comprehensive income for the year	(16,575)	6,121	26,641
Total comprehensive income attributable to noncontrolling interests	2,558	2,538	2,147
Total comprehensive income attributable to Himax Technologies, Inc. stockholders	$ (14,017)	$ 8,659	$ 28,788

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($) shares in Thousands, $ in Thousands	Ordinary shares [member]	Additional paid-in capital [member]	Treasury shares [member]	Accumulated other Comprehensive income [member]Effect of transition to IFRSs [member]	Accumulated other Comprehensive income [member]	Retained earnings [member]Effect of transition to IFRSs [member]	Retained earnings [member]	Noncontrolling interests [member]	Equity attributable to owners of parent [member]	Total
Balance at Dec. 31, 2016	$ 107,010	$ 103,473	$ (9,020)		$ (1,554)		$ 266,811	$ 418	$ 466,720	$ 467,138
Balance (in shares) at Dec. 31, 2016	356,700		(12,693)
IFRS Statement [Line Items]
Profit (loss) for the year							27,680	(2,142)	27,680	25,538
Other comprehensive income					1,108			(5)	1,108	1,103
Total comprehensive income for the year					1,108		27,680	(2,147)	28,788	26,641
Contributions by and distributions to owners
Declaration of cash dividends							(41,281)		(41,281)	(41,281)
Share-based compensation expenses		945						52	945	997
Restricted stock vested (in shares)			201
Restricted stock vested		(142)	$ 142
Aggregate of contribution by distribution to owners (in shares)			201
Aggregate of contribution by distribution to owners		803	$ 142				(41,281)	52	(40,336)	(40,284)
Changes in ownership interests
New shares issued by subsidiary		130						(25)	130	105
Dilution gain of equity method investment		26							26	26
Sale (purchase) of subsidiary shares to (from) noncontrolling interests		(5)						(33)	(5)	(38)
Transfer of financial liability to noncontrolling interests										0
Aggregate of Changes in Ownership Interests		151						(58)	151	93
Balance at Dec. 31, 2017	$ 107,010	104,427	$ (8,878)		(446)		253,210	(1,735)	455,323	453,588
Balance (in shares) at Dec. 31, 2017	356,700		(12,492)
IFRS Statement [Line Items]
Effect of adopting IFRS 9				$ (193)		$ 193
Profit (loss) for the year							8,569	(2,543)	8,569	6,026
Other comprehensive income					90			5	90	95
Total comprehensive income for the year					(103)		8,762	(2,538)	8,659	6,121
Contributions by and distributions to owners
Declaration of cash dividends							(17,210)		(17,210)	(17,210)
Share-based compensation expenses		386						22	386	408
Restricted stock vested (in shares)			83
Restricted stock vested		(59)	$ 59
Aggregate of contribution by distribution to owners (in shares)			83
Aggregate of contribution by distribution to owners		327	$ 59				(17,210)	22	(16,824)	(16,802)
Changes in ownership interests
New shares issued by subsidiary		21						(10)	21	11
Dilution gain of equity method investment		(26)					(605)		(631)	(631)
Transfer of financial liability to noncontrolling interests										0
Aggregate of Changes in Ownership Interests		(5)					(605)	(10)	(610)	(620)
Balance at Dec. 31, 2018	$ 107,010	104,749	$ (8,819)		(549)		244,157	(4,261)	446,548	442,287
Balance (in shares) at Dec. 31, 2018	356,700		(12,409)
IFRS Statement [Line Items]
Profit (loss) for the year							(13,614)	(2,570)	(13,614)	(16,184)
Other comprehensive income					(403)			12	(403)	(391)
Total comprehensive income for the year					(403)		(13,614)	(2,558)	(14,017)	(16,575)
Contributions by and distributions to owners
Share-based compensation expenses		452						5	452	457
Restricted stock vested (in shares)			77
Restricted stock vested		(55)	$ 55
Aggregate of contribution by distribution to owners (in shares)			77
Aggregate of contribution by distribution to owners		397	$ 55					5	452	457
Changes in ownership interests
Dilution gain of equity method investment		4							4	4
Transfer of financial liability to noncontrolling interests								5,071		5,071
Aggregate of Changes in Ownership Interests		4						5,071	4	5,075
Balance at Dec. 31, 2019	$ 107,010	$ 105,150	$ (8,764)		$ (952)		$ 230,543	$ (1,743)	$ 432,987	$ 431,244
Balance (in shares) at Dec. 31, 2019	356,700		(12,332)

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Equity [Parenthetical] - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Consolidated Statements of Changes in Equity.
Declaration of cash dividends per share	$ 0.05	$ 0.12

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Profit (loss) for the year	$ (16,184)	$ 6,026	$ 25,538
Adjustments for:
Depreciation and amortization	24,399	20,327	16,680
Expected credit loss recognized on accounts receivable	67	290	155
Share-based compensation expenses	457	408	997
Gain on disposal of property, plant and equipment, net	(90)	0	(26)
Gain on re-measurement of the pre-existing relationships in a business combination	0	(1,662)	0
Changes in fair value of financial assets at fair value through profit or loss	(3,746)	(2,036)	(23,226)
Interest income	(2,013)	(2,429)	(2,225)
Finance costs	2,325	1,232	878
Income tax expense	416	994	4,554
Share of losses of associates	477	1,095	1,200
Inventories write downs	25,447	17,724	12,298
Unrealized foreign currency exchange losses	121	294	0
cash flows from operating activities before changes in operating Capital	31,676	42,263	36,823
Changes in:
Accounts receivable	23,992	(794)	(1,665)
Inventories	(6,660)	(45,085)	2,250
Other current assets	35	(1,511)	969
Accounts payable	(36,180)	10,567	(2,336)
Accounts payable to related party	0	0	(576)
Other payable to related party	(1,577)	1,597	2,200
Net defined benefit liabilities	6	(128)	(9)
Other current liabilities	866	753	5,424
Other non-current liabilities	250	(458)	(604)
Cash generated from operating activities	12,408	7,204	42,476
Interest received	2,060	2,361	2,165
Interest paid	(2,372)	(877)	(565)
Income tax paid	(4,440)	(4,679)	(14,683)
Net cash provided by operating activities	7,656	4,009	29,393
Cash flows from investing activities:
Acquisitions of property, plant and equipment	(45,922)	(49,672)	(39,292)
Proceeds from disposal of property, plant and equipment	98	1	115
Acquisitions of intangible assets	(152)	(925)	(526)
Acquisitions of financial assets at amortized cost	(4,023)	(4,766)	(5,572)
Proceeds from disposal of financial assets at amortized cost	4,171	3,514	744
Acquisitions of financial assets at fair value through profit or loss	(50,487)	(26,277)	(41,523)
Proceeds from disposal of financial assets at fair value through profit or loss	50,648	48,764	56,375
Acquisition of business	(700)	(700)	0
Acquisition of a subsidiary, net of cash acquired	(400)	(3,301)	0
Proceeds from capital reduction of investment	47	55	132
Acquisitions of equity method investments	(129)	(2,093)	(9,175)
Decrease (increase) in refundable deposits	(2,821)	87	(120)
Releases (pledges) of restricted deposit	323	14	(146)
Cash paid for loan made to related parties	(1,200)	(780)	(3,250)
Cash received from loan made to related party	2,780	0	7,150
Income tax paid for disposal of financial assets at fair value through profit or loss	0	(2,187)	0
Net cash used in investing activities	(47,767)	(38,266)	(35,088)
Cash flows from financing activities:
Payments of cash dividends	0	(17,210)	(41,281)
Proceeds from issuance of new shares by subsidiaries	0	11	105
Proceeds from disposal of subsidiary shares to noncontrolling interests by Himax Imaging, Inc.	0	0	4
Acquisitions of noncontrolling interests	0	0	(42)
Pledge of restricted deposit	0	(17,000)	(9,000)
Proceeds from unsecured borrowings	244,224	40,000	0
Repayments of unsecured borrowings	(207,006)	(20,000)	0
Proceeds from secured borrowings	158,000	91,000	151,161
Repayments of secured borrowings	(158,000)	(74,000)	(142,161)
Payment of lease liabilities	(1,957)	0	0
Net cash provided by (used in) financing activities	35,261	2,801	(41,214)
Effect of foreign currency exchange rate changes on cash and cash equivalents	(532)	(130)	480
Net decrease in cash and cash equivalents	(5,382)	(31,586)	(46,429)
Cash and cash equivalents at beginning of year	106,437	138,023	184,452
Cash and cash equivalents at end of year	$ 101,055	$ 106,437	$ 138,023

Reporting entity

Reporting entity	12 Months Ended
	Dec. 31, 2019
Reporting entity
Reporting entity	Note 1. Reporting entity Himax Technologies Limited, an exempted company with limited liability under the Cayman Islands Companies Law, was incorporated on April 26, 2005 and changed the name to “Himax Technologies, Inc.” on September 26, 2005. Since March 2006, Himax Technologies, Inc.’s ordinary shares have been quoted on the NASDAQ Global Select Market under the symbol “HIMX” in the form of ADSs and two ordinary shares represent one ADS with effect from August 10, 2009. The registered office in the Cayman Islands is located at Cricket Square, Hutchins Drive, P.O. Box 2681, Grand Cayman KY1‑1111, Cayman Islands. The principal executive office is located at No. 26, Zih Lian Road, Sinshih District, Tainan City 74148, Taiwan, Republic of China. The principal operating activities of Himax Technologies, Inc. and subsidiaries (collectively, the Company) are described in Note 4(b).

Basis of preparation

Basis of preparation	12 Months Ended
	Dec. 31, 2019
Basis of preparation
Basis of preparation	Note 2. Basis of preparation (a) Statement of compliance The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). The consolidated financial statements were authorized for issuance by the Board of Directors on March 25, 2020. (b) Basis of measurement The consolidated financial statements have been prepared on the historical cost basis except for the following material items in the statement of financial position: 1. Financial assets at fair value through profit or loss; 2. Financial assets at fair value through other comprehensive income; 3. The defined benefit liability (asset) is recognized as the fair value of the plan assets less the present value of the defined benefit obligation.

Application of new and revised

Application of new and revised IFRS as issued by the IASB	12 Months Ended
	Dec. 31, 2019
Application of new and revised IFRS as issued by the IASB
Application of new and revised IFRS as issued by the IASB	Note 3. Application of new and revised IFRS as issued by the IASB a. Effective Date New, Revised or Amended Standards and Interpretations Announced by IASB IFRS 16 “Leases” January 1, 2019 IFRIC 23 “Uncertainty over Income Tax Treatments” January 1, 2019 Amendments to IFRS 9 “Prepayment features with negative compensation” January 1, 2019 Amendments to IAS 19 “Plan Amendment, Curtailment or Settlement” January 1, 2019 Amendments to IAS 28 “Long-term interests in associates and joint ventures” January 1, 2019 Annual Improvements to IFRS Standards 2015–2017 Cycle January 1, 2019 The Company believes that the adoption of the above IFRSs would not have a significant impact on its consolidated financial statements. The Company has made certain adjustments upon the initial application of IFRS 16 as follows: IFRS 16 “Leases” IFRS 16 sets out the accounting standards for leases, which replaces IAS 17 “Leases”, IFRIC 4 Determining whether an Arrangement contains a Lease, SIC-15 Operating Leases – Incentives and SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease. The Company applied IFRS 16 Leases and using the modified retrospective approach from January 1, 2019. Accordingly, the comparative information presented for 2018 is not restated. It is presented, as previously reported, under IAS 17 and related interpretations. i. Definition of a lease Previously, the Company determined at contract inception whether an arrangement is or contains a lease under IFRIC 4. Under IFRS 16, the Company assesses whether a contract is or contains a lease based on the definition of a lease, as explained in Note 4(j). On transition to IFRS 16, the Company elected to apply the practical expedient to grandfather the assessment of which transactions are leases. The Company applied IFRS 16 only to contracts that were previously identified as leases. Contracts that were not identified as leases under IAS 17 and IFRIC 4 were not reassessed for whether there is a lease. Therefore, the definition of a lease under IFRS 16 was applied only to contracts entered into or changed on or after January 1, 2019. ii. As a lessee As a lessee, the Company previously classified leases as operating or finance leases based on its assessment of whether the lease transferred significantly all of the risks and rewards incidental to ownership of the underlying asset to the Company. Under IFRS 16, the Company recognizes right-of-use assets and lease liabilities for all leases on the consolidated statement of financial position except for leases of low-value assets and short-term leases, which the Company may elect to apply the accounting method like the accounting for operating lease under IAS 17. At transition, lease liabilities were measured at the present value of the remaining lease payments, discounted at the Company’s incremental borrowing rate as at January 1, 2019. Right-of-use assets are measured at an amount equal to the lease liability, adjusted by the amount of any prepaid or accrued lease payments. The Company has tested its right-of-use assets for impairment on the date of transition and has concluded that there is no indication that the right-of-use assets are impaired. In addition, the Company used the following practical expedients when applying IFRS 16 to leases. － － － iii. As a lessor The Company is not required to make any adjustments on transition to IFRS 16 for leases in which it acts as a lessor. The Company accounted for its leases in accordance with IFRS 16 from the date of initial application. iv. Impacts on financial statements On transition to IFRS 16, the Company recognized additional $5,899 thousand of right-of-use assets and $5,899 thousand of lease liabilities. When measuring lease liabilities, the Company discounted lease payments using its incremental borrowing rate at January 1, 2019. The weighted-average rate applied is 2.45%. The explanation of differences between operating lease commitments disclosed at the end of the annual reporting period immediately preceding the date of initial application, and lease liabilities recognized in the statement of financial position at the date of initial application disclosed as follows: January 1, 2019 (in thousands) Operating lease commitment at December 31, 2018 as disclosed under IAS 17 in the Company’s consolidated financial statements $ 4,874 Recognition exemption for short-term leases (166) Extension and termination options reasonably certain to be exercised 1,610 $ 6,318 Discounted using the incremental borrowing rate at January 1, 2019 $ 5,899 Lease liabilities recognized at January 1, 2019 $ 5,899 b. New and revised standards, amendments and interpretations in issue but not yet effective In preparing the accompanying consolidated financial statements, the Company has not adopted the following International Financial Reporting Standards (“IFRS”), International Accounting Standards (“IAS”), Interpretations developed by the International Financial Reporting Interpretations Committee (“IFRIC”) or the former Standing Interpretations Committee (“SIC”) issued by the International Accounting Standards Board (“IASB”) (collectively, “IFRSs”). Effective Date New, Revised or Amended Standards and Interpretations Announced by IASB Amendments to IFRS 3 “Definition of a Business” January 1, 2020 Amendments to IAS 1 and IAS 8 “Definition of Material” January 1, 2020 Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets Between an Investor and Its Associate or Joint Venture” Effective date to be determined by IASB IFRS 17 “Insurance Contracts” January 1, 2021 Amendments to IFRS 9, IAS39 and IFRS7 “Interest Rate Benchmark Reform” January 1, 2020 Classification of Liabilities as Current or Non-current (Amendments to IAS 1) January 1, 2022 As of the date of the consolidated financial statements were authorized for issue, the Company continues in assessing other possible impacts that application of the abovementioned amendments will have on the Company’s financial position and financial performance and will disclose these other impacts when the assessment is completed.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2019
Significant accounting policies
Significant accounting policies	Note 4. Significant accounting policies The significant accounting policies applied in the preparation of these consolidated financial statements are set out as below. The accounting policies set out below have been applied consistently to all periods presented in these consolidated financial statements, except if mentioned otherwise (see also Note 3). The accounting policies have been applied consistently by consolidated entities. (a) Basis of Consolidation The accompanying consolidated financial statements include the accounts and operations of Himax Technologies, Inc. and its majority owned subsidiaries and entities that it has a controlling financial interest. All significant intercompany balances and transactions have been eliminated in consolidation. (b) List of Subsidiaries in the Consolidated Financial Statements Following is general information about Himax Technologies, Inc.’s subsidiaries: Percentage of Ownership Main Jurisdiction of December 31, December 31, Investor Subsidiary activities Incorporation 2018 2019 Himax Technologies, Inc. Himax Technologies Limited (“Himax Taiwan”) IC design and sales ROC 100.00 % 100.00 % Himax Technologies, Inc. Himax Technologies Korea Ltd. IC design and sales South Korea 100.00 % 100.00 % Himax Technologies, Inc. Himax Technologies Japan Ltd. Sales Japan 100.00 % 100.00 % Himax Technologies, Inc. Himax Semiconductor (Hong Kong) Limited Investments Hong Kong 100.00 % 100.00 % Himax Technologies Limited Himax Technologies (Samoa), Inc. Investments Samoa 100.00 % 100.00 % Himax Technologies (Samoa), Inc. Himax Technologies (Suzhou) Co., Ltd. Sales and technical support PRC 100.00 % 100.00 % Himax Technologies (Samoa), Inc. Himax Technologies (Shenzhen) Co., Ltd. Sales and technical support PRC 100.00 % 100.00 % Percentage of Ownership Main Jurisdiction of December 31, December 31, Investor Subsidiary activities Incorporation 2018 2019 Himax Technologies Limited Himax Display, Inc. LCOS and MEMS design, manufacturing and sales ROC 82.70 % 82.68 % Himax Display, Inc. Integrated Microdisplays Limited LCOS design Hong Kong 82.70 % 82.68 % Himax Display, Inc. Himax Display (USA) Inc. LCOS and MEMS design, sales and technical support Delaware, USA 82.70 % 82.68 % Himax Technologies Limited Himax Analogic, Inc. IC design and sales ROC 98.62 % 98.62 % Himax Technologies, Inc. Himax Imaging, Inc. Investments Cayman Islands 100.00 % 100.00 % Himax Technologies Limited Himax Imaging, Ltd. (“Imaging Taiwan”) IC design and sales ROC 93.70 % 93.70 % Himax Imaging, Ltd. Himax Imaging Corp. IC design California, USA 93.70 % 93.70 % Himax Technologies Limited Himax Media Solutions, Inc. ASIC service ROC 99.22 % 99.22 % Himax Technologies Limited Harvest Investment Limited Investments ROC 100.00 % 100.00 % Himax Technologies Limited Liqxtal Technology Inc. LC Lens design and sales ROC 64.00 % 64.00 % Himax Technologies Limited Himax IGI Precision Ltd. 3D micro and nano structure mastering and prototype replication Delaware, USA 100.00 % 100.00 % Himax Technologies Limited Emza Visual Sense Ltd. (1) Visual sensors and efficient machine vision algorithm Israel 100.00 % 100.00 % Note 1: Emza Visual Sense Ltd. was wholly acquired by Himax Technologies Limited and becomes a subsidiary of the Company from June 28, 2018. Principal Activities The Company is a fabless semiconductor solution provider dedicated to display imaging processing technologies. The Company is a worldwide market leader in display driver ICs and timing controllers used in TVs, laptops, monitors, mobile phones, tablets, digital cameras, car navigation, virtual reality (VR) devices and many other consumer electronics devices. Additionally, the Company designs and provides controllers for touch sensor displays, in-cell Touch and Display Driver Integration (TDDI) single-chip solutions, LED driver ICs, power management ICs, and LCOS micro-displays for augmented reality (AR) devices and heads-up displays (HUD) for automotive. The Company also offers digital camera solutions, including CMOS image sensors and Wafer Level Optics (WLO) for AR devices, 3D sensing and machine vision, ultra-low power smart sensing, which are used in a wide variety of applications such as mobile phone, tablet, laptop, TV, PC camera, automobile, security, medical devices, home appliance and Internet of Things. (c) Foreign Currency The reporting currency of the Company is the United States dollar (USD). The functional currency for the Company and its major operating subsidiaries is the USD. Accordingly, the assets and liabilities of subsidiaries whose functional currency is other than the USD are included in the consolidation by translating the assets and liabilities into the reporting currency (the USD) at the exchange rates applicable at the end of the reporting period. Equity accounts are translated at historical rates. The statements of profit or loss and cash flows are translated at the average exchange rates at the date of transaction. Translation gains or losses are accumulated as a separate component of equity in accumulated other comprehensive income. (d) Classification of Current and Noncurrent Assets and Liabilities Current assets are assets held for trading purposes and assets expected to be converted to cash, sold or consumed within one year from the end of the reporting period. Current liabilities are obligations incurred for trading purposes and obligations expected to be settled within one year from the end of the reporting period. Assets and liabilities that are not classified as current are noncurrent assets and liabilities, respectively. (e) Cash and Cash Equivalents Cash comprise cash balances and demand deposits. Cash equivalents comprise short-term highly liquid investments that are readily convertible into known amounts of cash and are subject to an insignificant risk of changes in their fair value. Deposits with an original maturity of three months or less at the time of purchase but not for investments and other purposes and are qualified with the aforementioned criteria are classified as cash equivalent. (f) Financial Instruments The Company shall recognize a financial asset or a financial liability in its statement of financial position when, and only when, the Company becomes party to the contractual provisions of the instrument. A regular way purchase or sale of financial assets shall be recognized and derecognized, as applicable, using trade date accounting. 1. Financial Assets (i) Classification of financial assets The classification of financial assets depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. Financial assets are classified into the following categories: measured at amortized cost, measured at fair value through other comprehensive income (FVTOCI) and measured at fair value through profit or loss (FVTPL). The classification of financial assets is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics. When, and only when, the Company changes its business model for managing financial assets it shall reclassify all affected financial assets. i. Financial assets measured at amortized cost A financial asset is measured at amortized cost if it meets both of the following conditions and is not designated as measured at fair value through profit or loss: (i) the asset held within a business model whose objective is to hold assets to collect contractual cash flows; and (ii) the contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets measured at amortized cost are subsequently measured at amortized cost using the effective interest method. The amortized cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss. ii. Financial assets measured at fair value through other comprehensive income (FVTOCI) On initial recognition of an equity investment that is not held for trading, the Company may irrevocably elect to present subsequent changes in the investment’s fair value in OCI. This election is made on an investment-by-investment basis. Equity investments at FVTOCI are subsequently measured at fair value. Dividends are recognized as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognized in OCI. When an investment is derecognized, the cumulative gain or loss in equity will not be reclassified to profit or loss, instead, is reclassified to retained earnings. iii. Financial assets measured at fair value through profit or loss (FVTPL) All financial assets not classified as measured at amortized cost or at fair value through other comprehensive income as described above are measured at fair value through profit or loss. Such financial assets are initially recognized at fair value, and attributable transaction costs are recognized in profit or loss as incurred. Subsequent to initial recognition, they are measured at fair value and changes therein are recognized in profit or loss. (ii) Impairment of financial assets The Company recognizes loss allowances for expected credit loss on financial assets measured at amortized cost (including accounts receivable) and contract assets. The loss allowance for accounts receivable and contract assets are measured at an amount equal to lifetime expected credit losses. For financial assets at amortized cost and contract assets, when the credit risk on the financial instrument has not increased significantly since initial recognition, a loss allowance is recognized at an amount equal to expected credit loss resulting from possible default events of a financial instrument within 12 months after the reporting date. If, on the other hand, there has been a significant increase in credit risk since initial recognition, a loss allowance is recognized at an amount equal to expected credit loss resulting from all possible default events over the expected life of a financial instrument. When determining whether the credit risk of a financial instrument has increased significantly since initial recognition, the Company considers reasonable and supportable information that is relevant. This includes both qualitative and quantitative information and analysis, based on the Company’s historical experience and credit assessment as well as forward-looking information. The Company recognizes an impairment gain or loss in profit or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account. (iii) Derecognition of financial assets The Company derecognizes a financial asset only when the contractual rights to the cash flows from the financial asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the financial asset to another entity. On derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. However, on derecognition of an investment in an equity instrument at FVTOCI, the cumulative gain or loss that had been recognized in other comprehensive income is transferred directly to retained earnings, without recycling through profit or loss. 2. Financial Liabilities (i) Classification of financial liability The Company classify all financial liabilities as measured at amortized cost, except for financial liabilities measured at fair value through profit or loss. Such liabilities, including derivatives that are liabilities, shall be subsequently measured at fair value. (ii) Derecognition of financial liability The Company removes a financial liability from its statement of financial position when, and only when, it is extinguished-when the obligation specified in the contract is discharged or cancelled or expires. On derecognition of a financial liability at amortized cost in its entirety, the difference between the carrying amount of a financial liability extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, shall be recognized in profit or loss. (g) Inventories Inventories primarily consist of raw materials, work-in-process and finished goods awaiting final assembly and test and are stated at the lower of cost and net realizable value. Cost is determined using the weighted-average method. For work-in-process and manufactured inventories, cost consists of the cost of raw materials (primarily fabricated wafer and processed tape), direct labor and an appropriate proportion of production overheads. Net realizable value for raw materials is based on replacement cost. Net realizable value for finished goods and work in process is calculated based on the estimated selling price less all estimated costs of completion and necessary selling costs. (h) Equity Method Investments Equity investments in entities where the Company has the ability to exercise significant influence over the operating and financial policy decisions of the investee but does not have a controlling financial interest in the investee, are accounted for using the equity method. The Company’s share of the net income or net loss of an investee is recognized in earnings from the date the significant influence commences until the date that significant influence ceases. The difference between the cost of an investment and the amount of underlying equity in net assets of an investee at investment date is allocated to related assets which are amortized over their useful lives. Any unallocated difference is treated as investor-level goodwill and is not amortized. The Company discontinues the use of the equity method from the date when the Company ceases to have significant influence over an associate, and then measures the retained interests at fair value at that date. The difference between the carrying amount of the investment at the date the equity method was discontinued and the fair value of the retained interests along with any proceeds from disposing of a part of the interest in the associate is recognized in profit or loss. When the Company discontinues the use of the equity method, the Company shall account for all amounts previously recognized in other comprehensive income in relation to that investment on the same basis as would have been required if the investee had directly disposed of the related assets or liabilities. At the end of each reporting period, if there is any indication of impairment, the entire carrying amount of the investment including goodwill is tested for impairment as a single asset, by comparing its recoverable amount with its carrying amount. An impairment loss recognized forms part of the carrying amount of the investment in associates. Accordingly, any reversal of that impairment loss is recognized to the extent that the recoverable amount of the investment subsequently increases. (i) Property, Plant and Equipment Property, plant and equipment consists primarily of land, building and machinery and equipment used in the design and development of products, and is stated at cost less accumulated depreciation and any accumulated impairment loss. Depreciation on building and machinery and equipment commences when the asset is ready for its intended use. Except for the following paragraph, depreciation is primarily calculated on the straight-line method over the estimated useful lives of related assets which range as follows: building 25 years, building improvements 4 to 16 years, machinery 4 to 6 years, research and development equipment 2 to 6 years, office furniture and equipment 3 to 8 years, others 2 to 10 years. Leasehold improvements are amortized on a straight-line basis over the shorter of the lease term or the estimated useful life of the asset. Software is amortized on a straight-line basis over the estimated useful lives ranging from 2 to 15 years. Land is not depreciated. If significant parts of an item of property, plant and equipment have different useful lives, then they are accounted for as separate items (major components) of property, plant and equipment. During the year 2017, certain new machinery and equipment have been acquired for specific project. The depreciation on these new assets is calculated on Fixed-Percentage-on-Declining-Base Method basis over the estimated useful lives of 3 years. The Company thinks that method would most closely reflect the expected pattern of consumption of the future economic benefits embodied in those assets. Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate. (j) Leases (policy applicable from January 1, 2019) The Company has applied IFRS 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under IAS 17 and IFRIC 4. The details of the policies under IAS 17 and IFRIC 4 are described separately. a. A contract is, or contains, a lease when all the following conditions are satisfied: (i) (ii) (iii) the Company has the right to direct the use of the identified asset throughout the period of use. b. Payments for leases of low-value assets and short-term leases are recognized as expenses on a straight-line basis during the lease term for which the recognition exemption is applied. Except for leases described above, a right-of-use asset and a lease liability shall be recognized for all other leases at the lease commencement date. The Company recognizes a right-of-use asset and a lease liability at the lease commencement date. The lease liability is initially measured at the present value of the lease payments, discounted using the lessee's incremental borrowing rate. The Company determines its incremental borrowing rate by obtaining interest rates from various external financing sources. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability, adjusted for any lease payments made at or before the commencement date, less any lease incentives received, plus any initial direct costs incurred and an estimate of costs to be incurred in restoring the underlying asset. The right-of-use asset is subsequently depreciated using the straight-line method over the shorter of the useful life of the right-of-use asset or the lease term. The lease liability is subsequently measured at amortized cost using the effective interest method. It is remeasured (i) if there is a change in the lease term; (ii) if there is a change in future lease payments arising from a change in an index or a rate; (iii) if there is a change in the amounts expected to be payable under a residual value guarantee; or (iv) if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is remeasured in the circumstances aforementioned, a corresponding adjustment is made to the carrying amount of the right-of-use asset. However, if the carrying amount of the right-of-use asset is reduced to zero, any remaining amount of the remeasurement is recognized in profit or loss. Lease payments included in the measurement of the lease liability comprise the following: (i) (ii) Moreover, the lease liability is remeasured when lease modifications occur that decrease the scope of the lease. The Company accounts for the remeasurement of the lease liability by decreasing the carrying amount of the right-of-use asset to reflect the partial or full termination of the lease and recognizes in profit or loss any gain or loss relating to the partial or full termination of the lease. c. Lease income from an operating lease is recognized in profit or loss on a straight-line basis over the lease term. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the asset leased. Leases (policy applicable before January 1, 2019) Leases are classified as finance lease whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified operating leases. As a lessee Operating lease payments were recognized in profit or loss on a straight-line basis over the term of the lease. As a lessor Rental income from operating leases were recognized in profit or loss on a straight-line basis over the term of the lease. (k) Goodwill Goodwill is recognized when the purchase price exceeds the fair value of identifiable net assets acquired in a business combination. Goodwill is measured at cost less accumulated impairment losses, if any. Goodwill from acquisition of Himax Semiconductor, Inc. (formerly Wisepal Technologies, Inc., merged into Himax Technologies Limited on July 2, 2018) in 2007 amounting $26,846 thousand has been assigned to Driver IC cash generating unit (“CGU”) and goodwill from acquisition of Himax Display (USA) Inc. in 2012 amounting $1,292 thousand has been assigned to WLO CGU because these CGUs are expected to benefit from the synergies of the business combinations. Goodwill is not amortized and instead is reviewed for impairment at least annually, or more frequently when there is an indication that the CGU may be impaired. For the purpose of impairment testing, goodwill is allocated to each of the Company’s CGU or groups of CGU that are expected to benefit from the synergies of the combination. If the recoverable amount of a cash-generating unit is less than its carrying amount, the difference is allocated first to reduce the carrying amount of any goodwill allocated to such CGU and then to the other assets of the CGU pro rata based on the carrying amount of each asset in the CGU. Any impairment loss for goodwill is recognized directly in profit or loss. An impairment loss recognized for goodwill is not reversed in subsequent periods. The recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use which was calculated based on the cash flow forecast from the financial budgets covering the future five-year period with the terminal growth rate. The annual discount rate was 13.59% and 13.3% in its test of Goodwill impairment for Driver IC CGU as of December 31, 2018 and 2019, respectively, based on industry weighted average cost of capital. The annual discount rate for WLO CGU was 14.34% and 16.07% as of December 31, 2018 and 2019, respectively. The terminal growth rate, based on following 5 years average Taiwan economic growth rate published by International Monetary Fund, was 2.08% and 2.04% used in the test for both CGUs as of December 31, 2018 and 2019, respectively. The key assumptions abovementioned represents the management’s forecast of the future for the related industry by considering the history information from internal and external sources. For the years ended December 31, 2017, 2018 and 2019, the Company did not recognize any impairment loss on goodwill. (l) Other Intangible Assets Acquired intangible assets include patents, intellectual property and developed technology acquired in a business combination. These intangible assets are amortized on a straight-line basis over the following estimated useful lives: software 2-3 years, patents 15 years, intellectual property 10 years and technology 7 years. Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate. (m) Impairment of Non-Financial Assets The Company’s long-term non-financial assets, which consist of property, plant and equipment and intangible assets, are reviewed at the reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Considering the terminal growth rate if non-financial assets with an indefinite useful life are allocated to the CGU in comparison with its carrying amount. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets (the “cash-generating unit, or CGU”). The annual discount rate was 14.58% and 13.14% in its test of non-financial assets impairment with an indefinite useful life for CMOS CGU as of December 31, 2018 and 2019, respectively, based on industry weighted average cost of capital. The terminal growth rate, based on following 5 years average Taiwan economic growth rate published by International Monetary Fund, was 2.08% and 2.04% used in the test as of December 31, 2018 and 2019, respectively. The key assumptions abovementioned represents the management's forecast of the future for the related industry by considering the history information from internal and external sources. An impairment loss is recognized if the carrying amount of an asset or its CGU exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. When an impairment loss subsequently reverses, the carrying amount of the asset or a CGU is increased to the revised estimate of its recoverable amount, but the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset or CGU in prior years. A reversal of an impairment loss is recognized immediately in profit or loss. (n) Revenue Recognition Effective January 1, 2018, the Company adopted IFRS 15, Revenue with contract customers retrospectively with practical expedient and transitional exemption. The Company is not required to restate contracts that were begin and end within the same annual reporting period. There is no significant impact on the Company’s financial results in applying the practical expedient. IFRS 15 establishes principles for recognizing revenue that apply to all contracts with customers, using a five-step model framework to determine the method, timing and amount of revenue recognized. The Company generates revenue primarily from sale of goods or services. Revenue from contracts with customers is disaggregated by primarily geographical market and major products. Under IFRS 15, the Company identifies the contract with the customers and recognizes revenue when performance obligations are satisfied. Revenue is measured based on the consideration that the Company expects to be entitled in the transfer of goods or services to a customer. The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product or service to a customer. Customers obtain control of the product when the goods are delivered and accepted by customers. Invoices are generated at that point in time. The Company's revenue recognition from product sales is measured at the amount that is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur. Revenue is reduced for estimated rebates and other similar allowances. Trade receivable is recognized when the Company is entitled for unconditional right to receive payment upon delivery of goods to customers. The consideration received in advance from the customer but without delivery of goods is recognized as a contract liability, for which revenue is recognized when the control over the goods is transferred to the customer. The Company expects that the length of time when the Company transfers the goods or services to the customer and when the customer pays for those goods or services will be less than one year. Therefore, the amount of consideration is not adjusted for the time value of money. (o) Employee Benefits 1. Short-term employee benefits Short-term employee benefits are expensed unless another policy allows or requires it to be capitalized. Liabilities recognized in respect of short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in exchange for service rendered by employees. 2. Share-based payment arrangements The cost of employee services received in exchange for share-based compensation is measured based on the grant-date fair value of the share-based instruments issued. The cost of employee services is equal to the grant-date fair value of shares issued to employees and is recognized in earnings with a corresponding increase in equity over the service period by graded vesting. Compensation cost also considers the number of awards management believes will eventually vest. As a result, compensation cost is reduced by the estimated forfeitures. The estimate is adjusted each period to reflect the current estimate of forfeitures, and finally, the actual number of awards that vest. 3. Defined contribution plans Obligations for contributions to defined contribution pension plans are recognized as an employee benefit expense in profit or loss in the periods during which services are rendered by employees. 4. Defined benefit plans The Company’s net obligation in respect of defined benefit pension plans is calculated separately for each benefit plan by estimating the amount of future benefit that employees have earned in the current and prior periods, discounting that amount and deducting the fair value of any plan assets. For defined benefit retirement benefit plans, the cost of providing benefit is recognized based on actuarial calculations. Defined benefit costs (including service cost, net interest and remeasurement) under the defined benefit retirement benefit plans are determined using the Projected Unit Credit Method. Service cost (including current service cost), and net interest on the net defined benefit liability (asset) are recognized as employee benefits expense in profit or loss in the period they occur. Remeasurement, comprising actuarial gains and losses and the return on plan assets (excluding interest), is recognized in other comprehensive income in the period in which they occur. Remeasurement recognized in other comprehensive income is reflected immediately in retained earnings and will not be reclassified to profit or loss. (p) Income Taxes Income tax expense comprises current and deferred taxes. It is recognized in profit or loss except to the extent that it relates to a business combination, or items recognized directly in equity or in other comprehensive income. 1. Current tax Current taxes comprise the expected tax payable or receivable on the taxable income or losses for the year and any adjustments to tax payable or receivable in respect of previous years. It is measured using tax rates enacted or substantively enacted tax rate at the reporting date. 2. Deferred tax Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the carrying amounts of existing assets and liabilities in the financial statements and their respective tax bases, and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized; such reductions are reversed when the probability of future taxable profits improves. (q) Business Combinations Acquisitions of businesses are accounted for using the acquisition method. Acquisition-related costs are generally recognized in profit or loss as incurred. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the fair value of the acquirer’s previously held equity interest in the acquiree over the net of

Acquisition

Acquisition	12 Months Ended
	Dec. 31, 2019
Acquisition
Acquisition	Note 5. Acquisition (a) Acquisition of nano 3D mastering related business On February 21, 2018, the Company, through Himax IGI Precision Ltd., completed the acquisition of nano 3D mastering related business with total cash consideration approximating $1,400 thousand, and half of which, $700 thousand, was paid in 2019. The advanced nano 3D manufacturing masters are primarily used in imprinting or stamping replication process to fabricate devices such as diffractive optical element (DOE), diffuser, collimator lens and micro lens array. The acquisition brings the Company the very upstream master tooling capability to supplement its world leading wafer level optics (WLO) technology, which is critical in its efforts to offer 3D sensing total solutions. Acquired assets were valued at estimates of their current fair values. Property, plant and equipment, other intangible asset and prepaid maintenance acquired were $700 thousand, $400 thousand and $300 thousand, respectively. (b) Acquisition of Emza Visual Sense Ltd. Emza Visual Sense Ltd.(“Emza”) was purchased in April 2017 with an original investment amount of $2,230 thousand together with an additional investment amount of $270 thousand through conversion of equal amount of debts which occurred in 2016. On June 28, 2018, the Company completed the acquisition of all the outstanding common shares of Emza with total cash consideration approximating $6,371 thousand, including $400 thousand holdback was paid in 2019. The Company’s previously held equity interests in Emza was re-measured at fair value, which was determined with the assistance of an independent appraiser using the equity value allocation method at acquisition date. The re-measurement gain on the previously held equity interests in Emza was $1,662 thousand which is included in “other income” in the consolidated statements of profit or loss. Emza is an Israeli company dedicated to the development of visual sensors that include proprietary machine-vision algorithms and specific architectures that enable always-on visual sensing capabilities, achieving improvement in power consumption, price and form factor. This acquisition would allow the Company to fully leverage the synergy into producing visual sensors that integrate camera, hardware and algorithms and operate at unprecedented power, cost and size. The results of Emza’s operations have been included in the Company’s consolidated financial statements since that date. The amounts of Emza’s revenues and losses included in the consolidated statements of profit or loss from the acquisition date to the period ended December 31, 2018 were $72 thousand and $2,858 thousand, respectively. If the acquisition had occurred on January 1, 2018, management estimates that consolidated revenue would have been $723,605 thousand (unaudited), and consolidated profit for the year would have been $7,291 thousand (unaudited). In determining these amounts, management has assumed that the fair value adjustments that arose on the date of acquisition would have been the same if the acquisition had occurred on January 1, 2018. The Company incurred acquisition-related costs of $195 thousand on legal fees and due diligence costs. These costs have been included in “general and administrative expenses” in the consolidated statements of profit or loss. The following table summarizes the amounts of estimated fair value of the assets acquired and liabilities assumed at the date of acquisition. Fair value (in thousands) Recognized amounts of identifiable assets acquired and liabilities assumed: Cash $ 170 Current assets, other than cash 335 Property, plant and equipment 27 Deferred tax assets 1,445 Other intangible assets 8,545 Other current liabilities (2,706) Deferred tax liabilities (1,445) Total identifiable net assets acquired $ 6,371 Acquired tangible assets were valued at estimates of their current fair values. The valuation of acquired intangible assets consisting of the core and developed technology $6,282 thousand and trademark $1,800 thousand were determined based on management’s estimates and consultation with an independent appraiser. The multi-period excess earnings method was used in applying the income approach to determine the fair value of acquired intangible assets. Significant assumptions inherent in the valuation method for acquired intangible assets are employed and included, but are not limited to, prospective financial information, terminal value, and discount rates. When performing the multi-period excess earnings method for acquired intangible assets, the Company incorporates the use of projected financial information and a discount rate that are developed using market participant based assumptions. The cash-flow projections are based on seven-year financial forecasts developed by management that include revenue projections, capital spending trends, and investment in working capital to support anticipated revenue growth, which are regularly reviewed by management. The selected discount rate considers the risk and nature of the comparative companies and the rates of return market participants would require to investing their capital in reporting units. The acquired intangible assets, the core and developed technology, will be amortized based on a weighted-average useful life of approximately 7 years. However, the acquired trademark is intangible asset with an indefinite useful life.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2019
Cash and Cash Equivalents
Cash and Cash Equivalents	Note 6. Cash and Cash Equivalents December 31, December 31, 2018 2019 (in thousands) Cash, demand deposits and checking accounts $ 98,400 95,525 Time deposits with less than three months maturity date 8,037 5,530 $ 106,437 101,055 Refer to Note 22 and Note 23 for the disclosure of credit risk, currency risk and sensitivity analysis of the financial assets and liabilities of the Company. As of December 31, 2018 and 2019, no cash and cash equivalents were pledged with banks as collaterals.

Financial Assets at Amortized C

Financial Assets at Amortized Cost	12 Months Ended
	Dec. 31, 2019
Financial Assets at Amortized Cost
Financial Assets at Amortized Cost	Note 7. Financial Assets at Amortized Cost December 31, December 31, 2018 2019 (in thousands) Time deposit with original maturities more than three months $ 11,229 11,049 The financial assets at amortized cost are in China Yuan (CNY) and US dollar denominated time deposits with original maturities of more than three months and the expected holding period as of December 31, 2018 and 2019 is due in one year or less. As of December 31, 2018 and 2019, no financial assets at amortized cost were pledged with banks as collaterals.

Financial Assets at Fair Value

Financial Assets at Fair Value Through Profit or Loss	12 Months Ended
	Dec. 31, 2019
Financial Assets at Fair Value Through Profit or Loss
Financial Assets at Fair Value Through Profit or Loss	Note 8. Financial Assets at Fair Value Through Profit or Loss Following is a summary of financial assets at fair value through profit or loss as of December 31, 2018 and 2019: December 31, December 31, 2018 2019 (in thousands) Equity securities-unlisted company $ 9,768 13,500 Non-current $ 9,768 13,500 The Company sold one equity security in December 2017 for proceeds of $32,000 thousand, of which $10,000 thousand received in December 2017 and the balance of $22,000 thousand was received in January 2018. The Company recognized a gain on sale of securities of $23,038 thousand and withholding tax of $2,304 thousand for the year ended December 31, 2017, which is included in “Changes in fair value of financial assets at fair value through profit or loss” and “Income taxes payable”, respectively. The withholding tax payable was paid in 2018. Net gain of $2,032 thousand and $3,732 thousand was recognized under changes in fair value of financial assets at fair value through profit or loss in the consolidated statement of profit or loss for the years ended December 31, 2018 and 2019, respectively. As of December 31, 2018 and 2019, no financial assets at fair value through profit or loss were pledged with banks as collaterals.

Financial Assets at Fair Valu_2

Financial Assets at Fair Value Through Other Comprehensive Income	12 Months Ended
	Dec. 31, 2019
Financial Assets at Fair Value Through Other Comprehensive Income
Financial Assets at Fair Value Through Other Comprehensive Income	Note 9. Financial Assets at Fair Value Through Other Comprehensive Income The equity securities are held for long-term strategies and therefore are accounted for as FVTOCI. Capital reduction from equity security investments designated as at FVTOCI recognized for the years ended December 31, 2017, 2018 and 2019, were $132 thousand, $55 thousand and $47 thousand, respectively, all related to investments held at the end of the reporting period. As of December 31, 2018 and 2019, no financial assets at fair value through other comprehensive income were pledged with banks as collaterals.

Financial Liability at Amortize

Financial Liability at Amortized Cost	12 Months Ended
	Dec. 31, 2019
Financial Liability at Amortized Cost
Financial Liability at Amortized Cost	Note 10. Financial Liability at Amortized Cost During 2013, Himax Display, Inc., a consolidated subsidiary of the Company, issued redeemable convertible preferred shares to a non-controlling shareholder. The noncontrolling shareholder may, solely at its option, convert the preferred shares at any time into ordinary shares of Himax Display, Inc. on a one to one basis. Additionally, Himax Display, Inc. provided the noncontrolling shareholder with a liquidation preference, redemption feature and a warrant to purchase additional preferred shares of Himax Display, Inc., within one year from the original investment closing date. The warrant expired in October 2014. The redeemable convertible preferred shares of Himax Display, Inc. are presented as financial liability at amortized cost on the Company’s consolidated statements of financial position and subsequently measured using effective interest method. The interest related to financial liability at amortized cost were $313 thousand and $234 thousand for the years ended December 31, 2017 and 2018, respectively. As the noncontrolling shareholder didn't exercise its redemption right before the deadline, the financial liability at amortized cost was transferred to noncontrolling interest in 2019 on the Company's consolidated statements of financial position.

Accounts Receivable, net

Accounts Receivable, net	12 Months Ended
	Dec. 31, 2019
Accounts Receivable, net
Accounts Receivable, net	Note 11. Accounts Receivable, net January 1, December 31, December 31, 2018 2018 2019 (in thousands) Accounts receivable $ 188,774 189,569 165,133 Less: Allowance for doubtful accounts - - - Less: Loss allowance - (290) (190) $ 188,774 189,279 164,943 As of December 31, 2018 and 2019, the Company measures the loss allowance for accounts receivable using the simplified approach under IFRS 9 with the lifetime expected credit losses. To measure the expected credit losses, accounts receivable have been grouped based on the days past due, as well as incorporated forward looking information, including relevant industry information. Analysis of expected credit losses which was measured based on the aforementioned method, was as follows: December 31,2018 Loss Carrying allowance amount of Weighted for lifetime accounts average expected receivable loss rate credit (in thousands) (in thousands) Not past due $ 186,654 0.00 % - Past due within 30 days 2,622 0.00 % - Past due 31‑60 days 3 0%‑0.01 % - Past due 61‑90 days - 0%‑6.29 % - Past due 91‑120 days - 0%‑18.21 % - Past due over 121 days - 100.00 % - $ 189,279 - December 31, 2019 Loss Carrying allowance amount of Weighted for lifetime accounts average loss expected receivable rate credit (in thousands) (in thousands) Not past due $ 162,765 0.00 % - Past due within 30 days 1,685 0%-0.25 % - Past due 31‑60 days 474 0%-4.16 % - Past due 61‑90 days - 0%-4.17 % - Past due 91‑120 days 19 0%-20.4 % - Past due over 121 days - 100.00 % - $ 164,943 - In addition, the Company recognized a loss allowance amounting to $290 thousand and $190 thousand as of December 31, 2018 and 2019, respectively, for accounts receivable with gross carrying amount of $290 thousand and $190 thousand, due to there was objective evidence indicating that it could not reasonably be expected those receivables would be able to be recovered. The activity in the loss allowance is as follows: Loss Allowance Balance at Amounts Beginning Charges to utilized / Balance at Period of year earnings write-offs end of year (in thousands) Year 2017 $ 1,395 155 (1,550) - Year 2018 $ - 290 - 290 Year 2019 $ 290 67 (167) 190

Inventories

Inventories	12 Months Ended
	Dec. 31, 2019
Inventories
Inventories	Note 12. Inventories December 31, December 31, 2018 2019 (in thousands) Finished goods $ 41,557 41,310 Work in process 77,159 72,070 Raw materials 43,028 29,729 Supplies 817 665 $ 162,561 143,774 The amounts of inventories that were charged to cost of revenues were $505,844 thousand, $536,966 thousand and $508,469 thousand, respectively, and the charges for inventories written down to net realizable value amounted to $12,298 thousand, $17,724 thousand and $25,447 thousand, for the years ended December 31, 2017, 2018 and 2019, respectively, which were also included in cost of revenues. As of December 31, 2018 and 2019, none of the Company’s inventories was pledged as collateral.

Equity Method Investments

Equity Method Investments	12 Months Ended
	Dec. 31, 2019
Equity Method Investments
Equity Method Investments	Note 13. Equity Method Investments Associates consisted of the following: December 31, 2018 December 31, 2019 Place of Name of Principal Incorporation Carrying Holding Carrying Holding Associate Activities and operation amount % amount % (in thousands) (in thousands) Ganzin Technology Corp. Eye tracking chip and module Taipei, Taiwan $ 1,473 49.32 1,156 49.35 Iris Optronics Co., Ltd. E-paper manufacturing and sales Tainan, Taiwan 44 1.55 41 1.25 Kneron Inc. Artificial intelligence chip design California, USA - - - - Viewsil Microelectronics (Kunshan) Limited IC design and sales Kunshan, China 2,547 49.00 2,549 49.00 $ 4,064 3,746 In April 2018, the Company assessed its relationships with Kneron Inc. and determined that it is no longer able to exercise significant influence over Kneron Inc. Therefore, the Company reclassified its investment in Kneron Inc. as financial assets at fair value through profit or loss. The difference between the fair value of the investment and carrying amount accounted for under the equity method as at the date of the reclassification was recognized in profit or loss. In total, a gain of $2,094 thousand was recognized under changes in fair value of financial assets at fair value through profit or loss in the consolidated statement of profit or loss for the year ended December 31, 2018. There is no individually significant associate for the Company. The following table summarized the amount recognized by the Company at its share of those associates: For the year ended December 31, 2017 2018 2019 (in thousands) The Company’s share of losses of associates $ (1,200) (1,095) (477) The Company’s share of other comprehensive income (loss) of associates $ 106 (68) 26 The Company’s share of total comprehensive income (loss) of associates $ (1,094) (1,163) (451) As of December 31, 2018 and 2019, none of the Company’s equity method investments was pledged as collateral.

Other Intangible Assets

Other Intangible Assets	12 Months Ended
	Dec. 31, 2019
Other Intangible Assets
Other Intangible Assets	Note 14. Other Intangible Assets Technology Software Others Total (in thousands) Cost Balance at January 1, 2018 $ 6,889 4,268 100 11,257 Acquisitions through business combinations 6,282 - 2,663 8,945 Additions - 925 - 925 Transfer from property, plant and equipment - 9 - 9 Disposals - - - - Effect of exchange rate changes - (8) (13) (21) Balance at December 31, 2018 13,171 5,194 2,750 21,115 Additions - 152 - 152 Transfer from property, plant and equipment - - - - Disposals - - - - Effect of exchange rate changes - (4) 39 35 Balance at December 31, 2019 $ 13,171 5,342 2,789 21,302 Accumulated Amortization Balance at January 1, 2018 $ 4,756 3,548 54 8,358 Amortization for the year 1,433 469 78 1,980 Transfer from property, plant and equipment - 7 - 7 Disposals - - - - Effect of exchange rate changes - (7) (1) (8) Balance at December 31, 2018 6,189 4,017 131 10,337 Amortization for the year 1,492 602 119 2,213 Transfer from property, plant and equipment - - - - Disposals - - - - Effect of exchange rate changes - (4) 6 2 Balance at December 31, 2019 $ 7,681 4,615 256 12,552 Carrying amounts At December 31, 2018 $ 6,982 1,177 2,619 10,778 At December 31, 2019 $ 5,490 727 2,533 8,750 Others in other intangible assets includes the acquired trademark $1,800 thousand with an indefinite useful life. Other intangible assets were amortized on a straight-line basis over their estimated useful lives as follows: Technology years Software 2-10 years Others (except for trademark) 7-15 years

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment
Property, Plant and Equipment	Note 15. Property, Plant and Equipment (a) Prepayments for purchase Research Office of equipment Building and furniture and and development and construction Land improvements Machinery equipment equipment Others in progress Total (in thousands) Cost Balance at January 1, 2018 $ 14,328 24,944 55,070 40,192 11,887 29,157 27,394 202,972 Acquisitions through business combinations - - 700 - 27 - - 727 Additions - 4,268 14,520 6,084 1,352 3,879 14,045 44,148 Transfers - 2,759 684 96 - - (3,548) (9) Disposals - - (506) (415) (232) (570) - (1,723) Effect of exchange rate changes - - - - (70) (86) - (156) Balance at December 31, 2018 14,328 31,971 70,468 45,957 12,964 32,380 37,891 245,959 Adjustments on initial Application of IFRS 16 - - - - - 5,899 - 5,899 Additions 27,500 6,502 3,909 1,069 884 4,280 25 44,169 Transfers - 36,884 - - 468 - (37,352) - Disposals - - (51) (2,388) (638) (3,273) - (6,350) Effect of exchange rate changes - - - - (12) (38) - (50) Balance at December 31, 2019 $ 41,828 75,357 74,326 44,638 13,666 39,248 564 289,627 Accumulated Depreciation Balance at January 1, 2018 $ - 14,724 40,163 29,447 10,317 23,746 - 118,397 Depreciation for the year - 1,326 7,891 5,087 710 3,333 - 18,347 Transfers - - - (7) - - - (7) Disposals - - (506) (415) (232) (569) - (1,722) Effect of exchange rate changes - - - - (58) (65) - (123) Balance at December 31, 2018 - 16,050 47,548 34,112 10,737 26,445 - 134,892 Depreciation for the year - 4,074 6,718 4,795 904 5,695 - 22,186 Transfers - - - - - - - - Disposals - - (51) (2,388) (638) (3,265) - (6,342) Effect of exchange rate changes - - - - (17) (30) - (47) Balance at December 31, 2019 $ - 20,124 54,215 36,519 10,986 28,845 - 150,689 Carrying amounts At December 31, 2018 $ 14,328 15,921 22,920 11,845 2,227 5,935 37,891 111,067 At December 31, 2019 $ 41,828 55,233 20,111 8,119 2,680 10,403 564 138,938 Others in property, plant and equipment includes mold equipment, leasehold improvements, right-of-use assets and other equipment. The Company incurred non-cash capital expenditures of $13,139 thousand, $5,524 thousand and $1,999 thousand in the years ended December 2017, 2018 and 2019. The above items of property, plant and equipment, except certain machinery and equipment for specific project depreciated on Fixed-Percentage-on-Declining-Base Method basis mentioned in Note 4(i), are depreciated on a straight-line basis over their estimated useful lives as follows: Buildings years Building improvements 4-16 years Machinery 4-6 years Research and development equipment 2-6 years Office furniture and equipment 3-8 years Others 2-15 years For the years ended December 31, 2017, 2018 and 2019, the Company did not recognize any impairment loss on property, plant and equipment. (b) Lease Arrangements (i) Right-of-use assets The Company recognized additional $5,899 thousand of right-of-use assets and $5,899 thousand of lease liabilities as at January 1, 2019. Addition to right-of use assets during 2019 was $246 thousand. The carrying amount of right-of use assets for offices and buildings lease included in Others in property, plant and equipment was $4,115 thousand as of December 31, 2019. Depreciation expense of right-of-use assets amounted to $2,018 thousand in 2019. (ii) Lease liabilities December 31, 2019 (in thousands) Current portion (classified under other current liabilities) $ 1,432 Non-current portion (classified under other non-current liabilities) 2,788 $ 4,220 (iii) Additional lease information Year ended December 31, 2019 (in thousands) Expenses relating to short-term leases $ 313 Expenses relating to low-value asset leases $ 143 Expenses relating to variable lease payments not included in the measurement of lease liabilities $ 1,631 The reconciliation of lease liabilities to cash flows arising from financing activities was as follows: Lease Liabilities (in thousands) January 1, 2019 $ 5,899 Change from financing cash flows: Payment of lease liabilities (1,957) Total Change from financing cash flows (1,957) Other Changes: New lease 246 Interest expense 112 Interest paid (112) Effect of exchange rate changes 32 Total liability-related other changes 278 December 31, 2019 $ 4,220

Other Current Liabilities

Other Current Liabilities	12 Months Ended
	Dec. 31, 2019
Other Current Liabilities
Other Current Liabilities	Note 16. Other Current Liabilities December 31, December 31, 2018 2019 (in thousands) Accrued payroll and related expenses $ 10,009 9,522 Accrued mask, mold fees and other expenses for RD 9,935 9,263 Payable for purchases of building and equipment 5,611 2,298 Accrued software maintenance 1,921 2,275 Allowance for sales discounts 494 896 Accrued insurance, welfare expenses, professional fee 13,810 15,854 $ 41,780 40,108 The activity in the sales discounts is as follows: Allowance for sales discounts Balance at Balance at beginning Charges to Amounts end of Period of year earnings utilized year (in thousands) Year 2017 $ 1,536 8,720 (9,053) 1,203 Year 2018 $ 1,203 1,855 (2,564) 494 Year 2019 $ 494 6,448 (6,046) 896

Short-Term Borrowings

Short-Term Borrowings	12 Months Ended
	Dec. 31, 2019
Short-Term Borrowings
Short-Term Borrowings	Note 17. Short-Term Borrowings December 31, December 31, 2018 2019 (in thousands) Unsecured borrowings $ 20,000 57,339 Secured borrowings $ 164,000 164,000 Unused credit lines $ 247,295 242,476 Interest rate-unsecured borrowings 2.96 % 1.04403%~2.96453 % Interest rate-secured borrowings 0.35%~0.78 % 0.35%~0.78 % As of December 31, 2018 and 2019, cash and time deposits totaling $164,000 thousand and $164,000 thousand are pledged as collateral, respectively. As of December 31, 2019, unused credit lines will expire between January 2020 and November 2020. Among the unused credit lines, $24,001 thousand will expire before the end of March 2020, and $136,000 thousand belonging to the parent company needs to be secured with equal amount of cash and time deposits when borrowing money from banks. The reconciliation of borrowings to cash flows arising from financing activities was as follows: Unsecured Secured borrowings borrowings (in thousands) January 1, 2018 $ - 147,000 Change from financing cash flows: Proceeds from borrowings 40,000 91,000 Repayment from borrowings (20,000) (74,000) Total Change from financing cash flows 20,000 17,000 December 31,2018 20,000 164,000 Change from financing cash flows: Proceeds from borrowings 244,224 158,000 Repayment from borrowings (207,006) (158,000) Total Change from financing cash flows 37,218 - Other Changes: Effect of exchange rate changes 121 - Total liability-related other changes 121 - December 31,2019 $ 57,339 164,000

Employee benefits

Employee benefits	12 Months Ended
	Dec. 31, 2019
Employee benefits
Employee benefits	Note 18. Employee benefits 1. Defined benefit plans Pursuant to the ROC Labor Standards Law, the Company has established a defined benefit pension plan covering full-time employees in the ROC that provides retirement benefits to retiring employees based on years of service and the average salary for the six-month period before the employee’s retirement. Reconciliations of defined benefit obligation at present value and plan asset at fair value are as follows: December 31, December 31, 2018 2019 (in thousands) Present value of the defined benefit obligations $ 3,184 3,142 Fair value of plan assets (3,565) (3,730) $ (381) (588) Net defined benefit liabilities 151 50 Prepaid pension costs (532) (638) $ (381) (588) (i) Plan assets The Company contributes an amount equal to 2% of wages and salaries paid every month to the Fund (required by law). The Fund is administered by a pension fund monitoring committee (the “Committee”) and is deposited in the Committee’s name in the Bank of Taiwan. Under the ROC Labor Standards Law, the minimum return on the plan assets should not be lower than the average interest rate on two-year time deposits published by the local banks. As of December 31, 2019, the Funds deposited in the Committee’s name in the Bank of Taiwan amounted to $3,730 thousand. (ii) Movements in present value of the defined benefit obligations Year ended December 31, 2018 2019 (in thousands) Balance at beginning of year $ 4,460 3,184 Service costs 20 26 Interest expense 76 121 Remeasurements loss (gain): Actuarial loss (gain) arising from: -Changes in demographic assumptions 47 2 -Experience adjustment 10 (149) -Change in financial assumptions (1,217) 53 Refund of overfunding - (18) Effect of changes in exchange rates (212) (77) Balance at end of year $ 3,184 3,142 (iii) Movements in the fair value of plan assets Year ended December 31, 2018 2019 (in thousands) Balance at beginning of year $ 3,410 3,565 Interest income 57 140 Remeasurements gain (loss): -Return on plan assets excluding interest income 81 120 Contributions paid by the employer 132 56 Refund of overfunding - (70) Effect of changes in exchange rate (115) (81) Balance at end of year $ 3,565 3,730 (iv) Expenses recognized in profit or loss Year ended December 31, 2017 2018 2019 (in thousands) Current service costs $ 15 20 26 Interest expense (income) 19 19 (19) $ 34 39 7 Cost of revenues $ 9 14 6 Research and development 17 18 1 General and administrative 5 4 - Sales and marketing 3 3 - $ 34 39 7 (v) Remeasurement of net defined benefit liability recognized in other comprehensive income Year ended December 31, 2018 2019 (in thousands) Balance at beginning of year $ 1,262 129 Recognized during the period (1,133) (189) Balance at end of year $ 129 (60) (vi) Actuarial assumptions The principal actuarial assumptions were as follows: December 31, December 31, 2018 2019 Discount rate 1.22%‑1.24 % 0.87%-0.88 % Rate of increase in compensation levels 3.00 % 3.00 % The Company expects to make contribution of $57 thousand to the defined benefit plans in the next year starting from January 1, 2020. As at December 31, 2019, the weighted average duration of the defined benefits obligation was between 19 years to 20 years. (vii) Sensitivity analysis Reasonably possible changes at December 31, 2018 and 2019 to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below. December 31, 2018 December 31, 2019 + 0.5% - 0.5% + 0.5% ‑0.5% (in thousands) (in thousands) Discount rate (284) 317 (272) 302 Rate of increase in compensation levels 310 (281) 294 (268) 2. Defined contribution plans Beginning July 1, 2005, pursuant to the newly effective ROC Labor Pension Act, the Company is required to make a monthly contribution for full-time employees in the ROC that elected to participate in the Defined Contribution Plan at a rate no less than 6% of the employee’s monthly wages to the employees’ individual pension fund accounts at the ROC Bureau of Labor Insurance. Expenses recognized in 2017, 2018 and 2019, based on the contribution called for were $3,367 thousand, $3,527 thousand and $3,316 thousand, respectively. The Company established a defined contribution plan in the United States that qualifies under Section 401(k) of the Internal Revenue Code. This plan covers substantially all employees who meet the service requirement. The Company’s contribution to the plan may be made at the discretion of the board of directors. As now, no contributions have been made by the Company to the plan. All PRC employees participate in employee social security plans, including pension and other welfare benefits, which are organized and administered by governmental authorities. The Company has no other substantial commitments to employees. The premiums and welfare benefit contributions that should be borne by the Company are calculated in accordance with relevant PRC regulations, and are paid to the labor and social welfare authorities. Expenses recognized based on this plan were $1,523 thousand, $1,655 thousand and $1,489 thousand for the years ended December 31, 2017, 2018 and 2019, respectively. Other foreign subsidiaries recognized pension expenses of $178 thousand, $253 thousand and $434 thousand for the years ended December 31, 2017, 2018 and 2019, respectively, for the defined contribution plans based on their respective local government regulations.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2019
Share-Based Compensation
Share-Based Compensation	Note 19. Share-Based Compensation The amounts of share-based compensation expenses included in applicable costs of sales and expense categories and related tax effects are summarized as follows: Year ended December 31, 2017 2018 2019 (in thousands) Cost of revenues $ 204 90 9 Research and development 5,222 3,165 339 General and administrative 723 387 50 Sales and marketing 995 544 59 Total compensation recognized in income $ 7,144 4,186 457 Income tax benefit $ 1,525 894 89 (a) Long-term Incentive Plan (i) Restricted share Units (RSUs) On September 7, 2011, the Company’s shareholders approved a long-term incentive plan. The amended and restated plan was amended and restated by extending its duration to September 6, 2022, which was approved by the Company’s shareholders at the annual general meeting held on August 28, 2019. The plan permits the grants of options or RSUs to the Company’s employees, directors and service providers where each unit of RSU represents two ordinary shares of the Company. On September 26, 2014, the Company’s compensation committee made grants of 1,219,791 RSUs to the Company’s employees. The vesting schedule for the RSUs is as follows: 82.57% of the RSUs grant vested immediately on the grant date which was settled by cash amounting to $9,337 thousand, a subsequent 5.81% will vest on each of September 30, 2015, 2016 and 2017 which will be settled by the Company’s ordinary shares, subject to certain forfeiture events. On September 25, 2015, the Company’s compensation committee made grants of 597,596 RSUs to the Company’s employees. The vesting schedule for the RSUs is as follows: 94.15% of the RSUs grant vested immediately on the grant date which was settled by cash amounting to $4,456 thousand, a subsequent 1.95% will vest on each of September 30, 2016, 2017 and 2018 which will be settled by the Company’s ordinary shares, subject to certain forfeiture events. On September 28, 2016, the Company’s compensation committee made grants of 1,208,785 RSUs to the Company’s employees. The vesting schedule for the RSUs is as follows: 91.93% of the RSUs grant vested immediately on the grant date which was settled by cash amounting to $9,223 thousand, a subsequent 2.69% will vest on each of September 30, 2017, 2018 and 2019 which will be settled by the Company’s ordinary shares, subject to certain forfeiture events. On September 29, 2017, the Company’s compensation committee made grants of 580,235 RSUs to the Company’s employees. The vesting schedule for the RSUs is as follows: 96.91% of the RSUs grant vested immediately on the grant date which was settled by cash amounting to $6,147 thousand, a subsequent 1.03% will vest on each of September 30, 2018, 2019 and 2020 which will be settled by the Company’s ordinary shares, subject to certain forfeiture events. On September 26, 2018, the Company’s compensation committee made grants of 676,273 RSUs to the Company’s employees. The vesting schedule for the RSUs is as follows: 97.15% of the RSUs grant vested immediately on the grant date which was settled by cash amounting to $3,778 thousand, a subsequent 0.95% will vest on each of September 30, 2019, 2020 and 2021 which will be settled by the Company’s ordinary shares, subject to certain forfeiture events. The amount of compensation expense from the long-term incentive plan was determined based on the estimated fair value and the market price of ADS (one ADS represents two ordinary shares) underlying the RSUs granted on the date of grant, which were $9.27 per ADS, $7.92 per ADS, $8.30 per ADS, $10.93 per ADS and $5.76 per ADS on September 26, 2014, September 25, 2015, September 28, 2016, September 29, 2017 and September 26, 2018, respectively. RSUs activity under the long-term incentive plan during the periods indicated is as follows: Number of Weighted Underlying Average Grant Shares for RSUs Date Fair Value Balance at January 1, 2017 182,488 $ 8.60 Granted 580,235 10.93 Vested (662,368) 10.62 Forfeited (7,755) 8.77 Balance at December 31, 2017 92,600 8.77 Granted 676,273 5.76 Vested (698,427) 5.92 Forfeited (10,108) 8.55 Balance at December 31, 2018 60,338 7.98 Vested (38,878) 8.29 Forfeited (2,967) 7.98 Balance at December 31, 2019 18,493 7.34 As of December 31, 2019, the total compensation cost related to the unvested RSUs not yet recognized was $136 thousand. The weighted-average period over which it is expected to be recognized is 1.44 years. In 2017, 2018 and 2019, the Company settled RSUs release with shares buyback of 200,074 shares, 82,814 shares and 77,756 shares, respectively. The allocation of compensation expenses and related tax effects from the RSUs granted to employees under the long-term incentive plan are summarized as follows: Year ended December 31, 2017 2018 2019 (in thousands) Cost of revenues $ 112 56 - Research and development 5,097 3,104 86 General and administrative 686 373 26 Sales and marketing 980 538 19 Total compensation recognized in income $ 6,875 4,071 131 Income tax benefit $ 1,525 894 30 (ii) Employee stock options On September 23, 2019, the Company's compensation committee approved a plan to grant stock options, the 2019 plan, to certain employees. The 2019 plan authorizes grants to purchase up to 3,000,000 units ADS, representing 6,000,000 shares of the Company's ordinary share. 2,226,690 units of stock option to purchase 2,226,690 units ADS were grant to certain employees at an exercise price of $2.27 on September 30, 2019. The 2019 plan has two years contractual life and one year vesting period. Based on the vesting schedule, 50% of the options vest half year after the date of grant and 50% of the options vest one year after the date of grant. The Company recognized compensation expenses of $326 thousand in 2019. Such compensation expense was recorded as cost of revenues, sales and marketing expenses, general and administrative expenses and research and development expenses in the consolidated statements of profit or loss. Income tax benefits of $59 thousand are realized in the consolidated statements of profit or loss for employee stock options for the year ended December 31, 2019. The calculated value of each option award is estimated on the date of grant using the Black-Scholes option-pricing model that used the weighted average assumptions in the following table. The Company uses the simplified method to estimate the expected term of the options as it does not have sufficient historical share option exercise experience and the exercise data relating to employees of other companies is not easily obtainable. The risk-free rates for the expected term of the options are based on the interest rates of 1 years and 1.5 years U.S. Treasury yield at the time of grant. 2019 plan Valuation assumptions: Expected dividend yield 3.5 % Expected volatility 51.96%-57.79 % Expected term (years) 1-1.5 Risk-free interest rate 1.69%-1.75 % Stock option activity during the periods indicated is as follows: Weighted Weighted average average remaining Number exercise contractual of Units price term Granted 2,226,690 $ 2.27 1.75 Exercised - - Forfeited - - Balance at December 31, 2019 2,226,690 2.27 1.5 Exercisable at December 31, 2019 - - (b) Employee stock options (i) On January 1, 2016, board of directors of Himax Imaging, Inc. approved a plan to grant stock options, the 2016 plan, to certain employees. The 2016 plan authorizes grants to purchase up to 1,760,000 shares of Imaging Taiwan’ issued ordinary shares held by Himax Imaging, Inc. The exercise price was NT$30 (US$0.9139). Himax Taiwan obtained all Imaging Taiwan’ issued ordinary shares previously held by Himax Imaging, Inc. in March, 2017, in a re-organization of entities under common control, whereby Himax Taiwan assumed the obligation to sell Imaging Taiwan’ ordinary shares once employees exercised the options for the 2016 plan. The 2016 plan has four years contractual life and three years vesting period. Based on the vesting schedule, 50% of the options vest one and half years after the date of grant and 50% of the options vest three years after the date of grant. Because the exercise price of the options are higher than the estimated fair value of Imaging Taiwan shares at the date of grant, the calculated value of each option award estimated using the Black-Scholes option-pricing model was nil. The calculated value of option award is estimated on the date of grant using the Black-Scholes option-pricing model that used the weighted average assumptions in the following table. Himax Imaging, Inc. uses the simplified method to estimate the expected term of the options as it does not have sufficient historical share option exercise experience and the exercise data relating to employees of other companies is not easily obtainable. Since Imaging Taiwan’ shares are not publicly traded and its shares are rarely traded privately, expected volatility is computed based on the average historical volatility of similar entities with publicly traded shares. The risk-free rates for the expected term of the option are based on the interest rates of 2 years and 5 years ROC central government bond at the time of grant. 2016 plan Valuation assumptions: Expected dividend yield 0 % Expected volatility 38.04 % Expected term (years) 3.125 Risk-free interest rate 0.50 % Stock option activity during the periods indicated is as follows: Weighted Weighted average average remaining Number exercise contractual of shares price term Balance at January 1, 2017 616,000 $ 0.9139 3.0 Granted - - Exercised - - Forfeited (35,000) 0.9139 Balance at December 31, 2017 581,000 0.9139 2.0 Granted - - Exercised - - Forfeited (35,000) 0.9139 Balance at December 31, 2018 546,000 0.9139 1.0 Granted - - Exercised - - Forfeited (25,000) 0.9139 Expired (521,000) 0.9139 Balance at December 31, 2019 - - Exercisable at December 31, 2019 - - (ii) On January 1, 2016, board of directors of Imaging Taiwan approved a plan to grant stock options, the 2016 plan, to certain employees. This plan authorizes grants to purchase up to 2,040,000 shares of Imaging Taiwan’ authorized but unissued ordinary shares. The exercise price was NT$30 (US$0.9139). The 2016 plan has four years contractual life and three years vesting period. Based on the vesting schedule, 50% of the options vest one and half years after the date of grant and 50% of the options vest three years after the date of grant. Because the exercise price of the options are higher than the estimated fair value of Imaging Taiwan shares at the date of grant, the calculated value of each option award estimated using the Black-Scholes option-pricing model was nil. The calculated value of each option award is estimated on the date of grant using the Black-Scholes option-pricing model that used the weighted average assumptions in the following table. Imaging Taiwan uses the simplified method to estimate the expected term of the options as it does not have sufficient historical share option exercise experience and the exercise data relating to employees of other companies is not easily obtainable. Since Imaging Taiwan’ shares are not publicly traded and its shares are rarely traded privately, expected volatility is computed based on the average historical volatility of similar entities with publicly traded shares. The risk-free rates for the expected term of the options are based on the interest rates of 2 years and 5 years ROC central government bond at the time of grant. 2016 plan Valuation assumptions: Expected dividend yield 0 % Expected volatility 38.04 % Expected term (years) 3.125 Risk-free interest rate 0.50 % Stock option activity during the periods indicated is as follows: Weighted Weighted average average remaining Number exercise contractual of shares price term Balance at January 1, 2017 1,797,000 $ 0.9139 3.0 Granted - - Exercised (115,000) 0.9139 Forfeited (173,000) 0.9139 Balance at December 31, 2017 1,509,000 0.9139 2.0 Granted - - Exercised - - Forfeited (150,000) 0.9139 Balance at December 31, 2018 1,359,000 0.9139 1.0 Granted - - Exercised - - Forfeited (209,000) 0.9139 Expired (1,135,000) 0.9139 Balance at December 31, 2019 15,000 0.9139 Exercisable at December 31, 2019 15,000 0.9139 (iii) On October 6, 2015, board of directors of Himax Display, Inc. approved a plan to grant stock options, the 2015 plan, to certain employees. This plan authorizes grants to purchase up to 2,528,000 shares of Himax Display, Inc.’ authorized but unissued ordinary shares. The exercise price was NT$65 (US$1.986). The 2015 plan has four years contractual life and three years vesting period. Based on the vesting schedule, 50% of the options vest one and half years after the date of grant and 50% of the options vest three years after the date of grant. The Company recognized compensation expenses of $269 thousand, $115 thousand and nil in 2017, 2018 and 2019, respectively. Such compensation expense was recorded as cost of revenues, sales and marketing expenses, general and administrative expenses and research and development expenses in the consolidated statements of profit or loss. There was no income tax benefit realized in the consolidated statements of profit or loss for employee stock options for the years ended December 31, 2017, 2018 and 2019. The calculated value of each option award is estimated on the date of grant using the Black-Scholes option-pricing model that used the weighted average assumptions in the following table. Himax Display, Inc. uses the simplified method to estimate the expected term of the options as it does not have sufficient historical share option exercise experience and the exercise data relating to employees of other companies is not easily obtainable. Since Himax Display, Inc.’ shares are not publicly traded and its shares are rarely traded privately, expected volatility is computed based on the average historical volatility of similar entities with publicly traded shares. The risk-free rate for the expected term of the options is based on the interest rates of 2 years and 5 years ROC central government bond at the time of grant. 2015 plan Valuation assumptions: Expected dividend yield 0 % Expected volatility 33.52 % Expected term (years) 3.125 Risk-free interest rate 0.65 % Stock option activity during the periods indicated is as follows: Weighted Weighted average average remaining Number exercise contractual of shares price term Balance at January 1, 2017 1,993,000 $ 1.986 Granted - - Exercised - - Forfeited (50,000) 1.986 Balance at December 31, 2017 1,943,000 1.986 Granted - - Exercised - - Forfeited (32,000) 1.986 Balance at December 31, 2018 1,911,000 1.986 Granted - - Exercised - - Forfeited (22,200) 1.986 Expired (1,888,800) 1.986 Balance at December 31, 2019 - - Exercisable at December 31, 2019 - -

Equity

Equity	12 Months Ended
	Dec. 31, 2019
Equity
Equity	Note 20. Equity (a) Ordinary Shares The Company’s authorized ordinary shares, with par value of $0.3 per share, were 1,000,000,000 shares at December 31, 2018 and 2019. The Company’s issued and fully paid ordinary shares, with par value of $0.3 per share, were 356,699,482 shares at December 31, 2018 and 2019. The outstanding ordinary shares were 344,290,306 shares and 344,368,062 shares at December 31, 2018 and 2019, respectively. 12,409,176 treasury shares and 12,331,420 treasury shares were held by the Company as of December 31, 2018 and 2019, respectively. The Company’s ordinary shares have been quoted on the NASDAQ Global Select Market under the symbol “HIMX” in the form of ADSs and two ordinary shares represent one ADS with effect from August 10, 2009. (b) Additional Paid-in Capital Balance of additional paid-in capital as of December 31, 2018 and 2019 were as follows: December 31, December 31, 2018 2019 (in thousands) From ordinary shares $ 93,341 93,341 From treasury shares 5,080 5,025 From share-based compensation 6,182 6,634 From share of changes in equities of associates 146 150 $ 104,749 105,150 (c) Earnings distribution As a holding company, the major asset of the Company is the 100% ownership interest in Himax Taiwan. Dividends received from the Company’s subsidiaries in Taiwan, if any, will be subjected to withholding tax under ROC law. The ability of the Company’s subsidiaries to pay dividends, repay intercompany loans from the Company or make other distributions to the Company may be restricted by the availability of funds, the terms of various credit arrangements entered into by the Company’s subsidiaries, as well as statutory and other legal restrictions. The Company’s subsidiaries in Taiwan are generally not permitted to distribute dividends or to make any other distributions to shareholders for any year in which it did not have either earnings or retained earnings (excluding reserve). In addition, before distributing a dividend to shareholders following the end of a fiscal year, a Taiwan company must recover any past losses, pay all outstanding taxes and set aside 10% of its annual net income (less prior years’ losses and outstanding taxes) as a legal reserve until the accumulated legal reserve equals its paid-in capital, and may set aside a special reserve. The accumulated legal and special reserve provided by Himax Taiwan as of December 31, 2018 and 2019 amounted to $78,901 thousand and $79,931 thousand, respectively. (d) Accumulated other comprehensive income Changes in accumulated other comprehensive income, net of tax, are as follows: Unrealized Defined Accumulated Foreign gains benefit other currency (losses) on pension comprehensive translation securities plans income (in thousands) Beginning balance, January 1, 2017 $ (279) (350) (925) (1,554) Exchange differences arising on translation of foreign operations 862 - - 862 Changes in fair value of financial assets - 313 - 313 Remeasurement of defined benefit pension plans - - (67) (67) Ending balance, December 31, 2017 583 (37) (992) (446) Exchange differences arising on translation of foreign operations (334) - - (334) Changes in fair value of financial assets - (869) - (869) Remeasurement of defined benefit pension plans - - 1,100 1,100 Ending balance, December 31, 2018 249 (906) 108 (549) Exchange differences arising on translation of foreign operations (545) - - (545) Changes in fair value of financial assets - (30) - (30) Remeasurement of defined benefit pension plans - - 172 172 Ending balance, December 31, 2019 $ (296) (936) 280 (952) (e) Noncontrolling interest Year ended December 31, 2017 2018 2019 (in thousands) Balance at the beginning of year $ 418 (1,735) (4,261) Equity attributable to non-controlling interests Loss for the year (2,142) (2,543) (2,570) Transfer of financial liability to noncontrolling interests - - 5,071 Changes in fair value of financial assets 9 (26) (5) Remeasurement of defined benefit pension plans (14) 33 17 Share-based compensation expenses 52 22 5 New shares issued by subsidiary (25) (10) - Exchange differences arising on translation of foreign operations - (2) - Purchase of subsidiary shares from noncontrolling interests (33) - - Balance at the end of year $ (1,735) (4,261) (1,743)

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Taxes
Income Taxes	Note 21. Income Taxes The Company is incorporated in the Cayman Islands, a tax-free country; accordingly, pretax income generated by the group parent company is not subject to local income tax. Substantially all of the Company’s taxable income is derived from the operations in the ROC and, therefore, substantially all of the Company’s income tax expense attributable to income from continuing operations is incurred in the ROC. Other foreign subsidiary companies calculate income tax in accordance with local tax law and regulations. According to the amendments to the “Income Tax Act” enacted by the office of the President of the Republic of China (Taiwan) on February 7, 2018, an increase in the statutory income tax rate from 17% to 20% and a decrease in the undistributed earning tax from 10% to 5% are effective from January 1, 2018. The 5% surtax is only to the extent such income is not distributed or set aside as legal reserve before the end of the following year. The surtax is recorded in the period the income is earned, and the reduction in the surtax liability is recognized in the period the distribution to shareholders or the setting aside of legal reserve is finalized in the following year. According to the amendments to the ROC Statute for Industrial Innovation in July 2019, in addition to providing 10 year extension for the existing tax credits for qualifying research and development expenses, "deduction of actual investment from tax base of undistributed earning tax" and "tax credit for smart machinery and 5G system expenditures" were added as new incentive items. Eligible investment amount applicable for deduction of tax base of undistributed earning tax is effective for undistributed earnings invested in substantive investment within 3 years after fiscal year-end. Tax credit for investment amount eligible for smart machinery limited to 5% of expenditure for the current year or 3% of expenditure within 3 consecutive year. Tax credit for smart machinery combined with R&D tax credit shall not exceed 50% of current year corporate income tax plus undistributed earnings tax payable. In accordance with the ROC Statute for Upgrading Industries, Himax Taiwan’s capital increase in June 2009 as well as Himax Semiconductor’s capital increase in October 2009 related to the manufacturing of a newly designed TFT-LCD driver were approved by the government authorities for income tax exemptions as a result of investing in a newly emerging, important and strategic industry. Himax Taiwan’s capital increase in November 2009 related to the electronic parts and components manufacturing was also approved by the government authorities for income tax exemptions. The incremental income derived from selling the above new product is tax-exempt for a period of five years. The Company is entitled to the following income tax exemptions: Date of investment Tax exemption period Himax Taiwan: June 5, 2009 January 1, 2014‑December 31, 2018 November 12, 2009 January 1, 2014‑December 31, 2018 Himax Semiconductor (1) : October 9, 2009 January 1, 2014‑December 31, 2018 Note 1: For management purpose, Himax Semiconductor Inc. was merged into Himax Technologies Limited on July 2, 2018. As a result, the tax exemption was expired upon merge. (a) Income tax expense (benefit) recognized in profit or loss for the years ended December 31, 2017, 2018 and 2019 consists of the following: Year ended December 31, 2017 2018 2019 (in thousands) Current tax expense Current period $ 6,852 5,878 1,461 Adjustment for prior periods (686) (172) (126) 6,166 5,706 1,335 Deferred tax expense Origination and reversal of temporary differences (955) 1,012 247 Investment tax credits and operating loss carryforward (657) (4,525) (1,166) Effect of tax rate changes - (1,199) - (1,612) (4,712) (919) Total income tax expense $ 4,554 994 416 (b) Income taxes expense (benefit) recognized directly in other comprehensive income for the years ended December 31, 2017, 2018 and 2019 consist of the following: Year ended December 31, 2017 2018 2019 (in thousands) Items that will not be reclassified to profit or loss: Remeasurements of defined benefit pension plans $ (15) 169 25 (c) Reconciliation of the expected income tax expense computed based on the ROC statutory income tax rate of 17% in 2017 and 20% in 2018 and 2019, compared with the actual income tax expense as reported in the consolidated statements of profit or loss for the years ended December 31, 2017, 2018 and 2019 are summarized as follows: Years ended December 31, 2017 2018 2019 Rate Amount Rate Amount Rate Amount (in thousands) (in thousands) (in thousands) Profit (loss) before income taxes $ 30,092 $ 7,020 $ (15,768) Income tax expense calculated at the statutory rate 17.0 % 5,116 20.0 % 1,404 20.0 % (3,154) Tax on undistributed earnings (3.9) % (1,181) (10.8) % (755) 8.0 % (1,261) Tax-exempt income (1.8) % (548) (16.2) % (1,135) - - Tax benefit resulting from setting aside legal reserve from prior year’s income (2.3) % (686) (0.8) % (56) 0.3 % (51) Tax benefit resulting from offsetting prior year’s undistributed earning tax with current year’s loss - - - - 2.8 % (443) Increase in tax credits (13.1) % (3,926) (75.6) % (5,306) 17.1 % (2,698) Effect of change of unrecognized deductible temporary differences, tax losses carryforwards and investment tax credits 19.3 % 5,815 100.2 % 7,034 (40.9) % 6,455 Net of non-taxable income and non-deductible expense 0.4 % 115 (2.1) % (151) (2.2) % 343 Capital gain tax 7.7 % 2,304 (1.6) % (116) - - Changes in unrecognized tax benefits related to prior year tax positions, net of its impact to tax-exempted income (1.0) % (298) 6.3 % 440 (1.2) % 194 Foreign tax rate differential (9.9) % (2,988) 12.1 % 850 (3.5) % 548 Variance from audits, amendments and examinations of prior years’ income tax filings 1.5 % 456 (0.8) % (58) (2.3) % 368 Effect of tax rate changes - - (17.1) % (1,199) - - Others 1.2 % 375 0.6 % 42 (0.7) % 115 Income tax expense $ 4,554 $ 994 $ 416 Effective tax rate 15.1 % 14.2 % (2.6) % (d) As of December 31, 2018 and 2019, the components of deferred tax assets and deferred tax liabilities were as follows: December 31, December 31, 2018 2019 (in thousands) Deferred tax assets: Inventory $ 5,996 5,089 Tax credit carryforwards 3,567 5,645 Operating loss carryforward-statutory tax 2,166 1,254 Accrued compensated absences 553 588 Allowance for sales discounts 685 576 Depreciation 481 521 Unrealized foreign exchange loss 8 102 Others 448 658 $ 13,904 14,433 Deferred tax liabilities: Acquired intangible assets $ (1,645) (1,255) Remeasurement of defined benefit plans (114) (139) $ (1,759) (1,394) As of December 31, 2019, the Company has not provided for income taxes on undistributed earnings of approximately $593,037 thousand of its foreign subsidiaries since the Company has specific plans to reinvest these earnings indefinitely. A deferred tax liability will be recognized when the Company can no longer demonstrate that it plans to indefinitely reinvest these undistributed earnings. This amount becomes taxable when the ultimate parent company, Himax Technologies, Inc., executes other investments, share buybacks or shareholder dividends to be funded by cash distribution by its foreign subsidiaries. It is not practicable to estimate the amount of additional taxes that might be payable on such undistributed earnings because of the complexities of the hypothetical calculation. (e) Changes in deferred tax assets and liabilities were as follows: Recognized Recognized Recognized in other Recognized in other January 1, in profit or comprehensive December in profit or comprehensive December 2018 loss income 31, 2018 loss income 31, 2019 (in thousands) Inventory $ 4,581 1,415 - 5,996 (907) - 5,089 Tax credit carryforwards 618 2,949 - 3,567 2,078 - 5,645 Operating loss carryforward 590 1,576 - 2,166 (912) - 1,254 Accrued compensated absences 446 107 - 553 35 - 588 Allowance for sales discounts 575 110 - 685 (109) - 576 Depreciation 367 114 - 481 40 - 521 Unrealized foreign exchange loss (gain) (25) 33 - 8 94 - 102 Remeasurement of defined benefit plans 138 (83) (169) (114) - (25) (139) Acquired intangible assets (86) (1,559) - (1,645) 390 - (1,255) Others 398 50 - 448 210 - 658 Total $ 7,602 4,712 (169) 12,145 919 (25) 13,039 (f) Unrecognized Deferred Tax Assets Gross amount of deferred tax assets have not been recognized in respect of the following items. December 31, December 31, 2018 2019 (in thousands) Unused tax credits $ 1,934 1,560 Unused operating loss carryforwards-statutory tax 222,240 224,566 Unused operating loss carryforwards-undistributed earnings tax 198,639 229,177 Others 21,665 27,333 $ 444,478 482,636 As of December 31, 2019, the unused investment tax credits with its expiration year from 2020 to 2034 from US operations were $1,560 thousand. Tax loss carryforwards is utilized in accordance with the relevant jurisdictional tax laws and regulations. Net losses from foreign subsidiaries are approved by tax authorities in respective jurisdiction to offset future taxable profits. Under ROC Income Tax Acts, the tax loss carryforward in the preceding ten years is available to be deducted from tax income for Taiwan operations. The statutory losses would be deducted for undistributed earnings tax and were not subject to expiration for Taiwan operations. As of December 31, 2019, the expiration period for abovementioned unrecognized deferred tax assets of unused operating loss carryforwards for statutory tax were as follows: Unrecognized Deductible amount deferred tax assets Expiration year (in thousands) Taiwan operations $ 90,601 $ 18,120 2020~2024 108,690 21,738 2025~2029 Hong Kong operations 1,820 150 Indefinitely US operations 11,789 3,078 2024~2039 Israel operations 11,666 2,683 Indefinitely $ 45,769 (g) Assessments by the tax authorities The Company’s major taxing jurisdiction is Taiwan. Except for Himax Taiwan, which has been examined and assessed by the ROC tax authorities through 2015, and tax return of 2016 for Imaging Taiwan is open to examination, all other Taiwan subsidiaries’ income tax returns have been examined and assessed by the ROC tax authorities through 2017. The income tax returns of 2018 for all Taiwan subsidiaries are open to examination by the ROC tax authorities. Taiwanese entities are customarily examined by the tax authorities and it is possible that a future examination will result in a positive or negative adjustment to the Company’s unrecognized tax benefits within the next 12 months; however, management is unable to estimate a range of the tax benefits or detriment as of December 31, 2019.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2019
Financial Instruments
Financial Instruments	Note 22. Financial Instruments (a) Categories of financial instruments (i) Financial assets December 31, December 31, 2018 2019 (in thousands) Financial assets measured at fair value through profit or loss $ 9,768 13,500 Financial assets measured at fair value through other comprehensive income 791 709 Measured at amortized cost: Cash and cash equivalents 106,437 101,055 Financial assets at amortized cost 11,229 11,049 Accounts receivable and other receivables (including related parties) 194,021 168,377 Restricted deposit (including current and noncurrent) 164,456 164,133 Refundable deposits 1,311 4,372 Subtotal 477,454 448,986 Total $ 488,013 463,195 (ii) Financial liabilities December 31, December 31, 2018 2019 (in thousands) Measured at amortized cost: Unsecured borrowings $ 20,000 57,339 Secured borrowings 164,000 164,000 Financial liability at amortized cost 5,071 - Accounts payables and other payables (including related party) 196,429 154,175 Lease liabilities - 4,220 Guarantee deposits 154 400 Total $ 385,654 380,134 (b) Liquidity risk The following, except for payables (including related parties) that are repayable within a year, are the contractual maturities of financial liabilities, including estimated interest payments of unsecured borrowings, secured borrowings and lease liabilities. Contractual Within 6 6‑12 Over 5 (in thousands) cash flows months months 1‑2 years 2‑5 years years December 31, 2018 Non-derivative financial liabilities Unsecured borrowings $ 20,003 20,003 - - - - Secured borrowings 164,334 114,329 50,005 - - - Financial liability at amortized cost 5,071 5,071 - - - - Guarantee deposits 154 154 - - - - $ 189,562 139,557 50,005 - - - December 31, 2019 Non-derivative financial liabilities Unsecured borrowings $ 57,625 57,625 - - - - Secured borrowings 164,254 114,248 50,006 - - - Lease liabilities 4,450 971 559 1,614 1,306 - Guarantee deposits 400 400 - - - - $ 226,729 173,244 50,565 1,614 1,306 - The Company does not expect the cash flows included in the maturity analysis to occur significantly earlier or at significantly different amounts. (c) Currency risk i. Exposure to foreign currency risk The Company’s significant exposure to foreign currency risk was as follows: December 31, 2018 December 31, 2019 Foreign Exchange Functional Foreign Exchange Functional (in thousands) currency rate currency currency rate currency Financial assets Monetary items NTD 205,394 30.715 6,687 148,825 29.98 4,964 CNY 33,590 6.8681 4,891 34,726 6.9762 4,978 Financial liabilities Monetary items NTD 922,148 30.715 30,023 897,593 29.98 29,939 ii. Sensitivity analysis The Company’s exposure to foreign currency risk arises from the translation of the foreign currency exchange gains and losses on cash and cash equivalents, accounts receivable, other receivable, accounts payable and other payable that are denominated in foreign currency. Depreciation or appreciation of the USD by 10% against the New Taiwan Dollars (NTD) and CNY at December 31, 2018 and 2019, while all other variables were remained constant, would have increased or (decreased) the net profit before tax of $1,845 thousand and $2,000 thousand, respectively. iii. Interest rate risk The Company’s unsecured borrowings and secured borrowings carried floating interest rates and fixed interest rates. The Company’s exposure to changes in interest rates is mainly from floating-rate borrowings. Any change in interest rates will cause the effective interest rates of borrowings to change and thus cause the future cash flows to fluctuate over time. The following sensitivity analysis is determined based on the exposure to interest rate risk. For floating-rate debts, the analysis assumes that the balances of outstanding debts at the end of the reporting period had been outstanding for the entire year. For the Company’s floating-rate debts, assuming all other variables were remained constant, an increase or a decrease in the interest rate by 0.25% would have resulted in a decrease or an increase in the net profit before tax for the years ended December 31, 2018 and 2019 by $243 thousand and $336 thousand, respectively. (d) Fair value information i. Financial instruments not measured at fair value The Company considers that the carrying amounts of financial assets and financial liabilities measured at amortized cost approximate their fair values. ii. Financial instruments measured at fair value (1) Fair value hierarchy December 31, 2018 Carrying Fair Value (in thousands) Amount Level 1 Level 2 Level 3 Total Financial assets measured at fair value through profit or loss Equity securities-unlisted company $ 9,768 - - 9,768 9,768 Subtotal 9,768 - - 9,768 9,768 Financial assets measured at fair value through other comprehensive income Equity securities-unlisted company 791 - - 791 791 Total $ 10,559 - - 10,559 10,559 December 31, 2019 Carrying Fair Value (in thousands) Amount Level 1 Level 2 Level 3 Total Financial assets measured at fair value through profit or loss Equity securities-unlisted company $ 13,500 - - 13,500 13,500 Subtotal 13,500 - - 13,500 13,500 Financial assets measured at fair value through other comprehensive income Equity securities-unlisted company 709 - - 709 709 Total $ 14,209 - - 14,209 14,209 (2) Valuation techniques and assumptions used in fair value measurement The fair value of financial instruments traded in active markets is determined with reference to quoted market prices. The fair value of financial instruments is based on the valuation techniques. The fair value using valuation techniques refers to the current fair value of other financial instruments with similar conditions and characteristics, or using a discounted cash flow method, or other valuation techniques which include model calculating with observable market data at the reporting date. The fair value of equity securities-unlisted company is determined by reference to market valuations for similar operating entities quoted in an active market based on the net assets value of investees. The significant unobservable input is primarily the liquidity discounts, 28% for 2019. The estimated fair value would increase (decrease) if the liquidity discount rate were lower (higher). (3) Transfer between levels of the fair value hierarchy There were no transfers between levels for the years ended December 31, 2018 and 2019. (4) Movement in financial assets included in Level 3 of fair value hierarchy Financial assets Financial assets at fair value at fair value through profit or through other (in thousands) loss comprehensive income Total January 1, 2018 $ 1,600 1,522 3,122 Disposal-capital reduction of investment - (29) (29) Reclassified from equity method investments 6,136 - 6,136 Recognized in other comprehensive income - (702) (702) Recognized in profit or loss 2,032 - 2,032 December 31, 2018 $ 9,768 791 10,559 Financial assets Financial assets at fair value at fair value through other through profit or comprehensive (in thousands) loss income Total January 1, 2019 $ 9,768 791 10,559 Disposal-capital reduction of investment - (47) (47) Recognized in other comprehensive income - (35) (35) Recognized in profit or loss 3,732 - 3,732 December 31, 2019 $ 13,500 709 14,209

Financial Risk Management

Financial Risk Management	12 Months Ended
	Dec. 31, 2019
Financial Risk Management
Financial Risk Management	Note 23. Financial Risk Management (a) Overview The Company is exposed to the following risks due to usage of financial instruments: (1) Credit risk (2) Liquidity risk (3) Market risk Hereinafter discloses information about the Company’s exposure to variable risks, and the goals, policies and procedures of the Company’s risk measurement and risk management. (b) Risk management framework Management of related divisions are appointed to review, control, trace and monitor the strategic risks, financial risks and operational risks faced by the Company. Management reports to executive officers the progress of risk controls from time to time and, if necessary, report to the board of directors, depending on the extent of impact of risks. (c) Credit risk Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Company’s exposures to credit risk are primarily from cash and cash equivalents, financial assets at amortized cost and accounts receivable. The Company deposits its cash and cash equivalents with various reputable financial institutions. Financial assets at amortized cost are time deposits with original maturities of greater than three months. The Company has not experienced any material losses on deposits of the Company’s cash and cash equivalents and financial assets at amortized cost. Management performs periodic evaluations of the relative credit standing of these financial institutions and limits the amount of credit exposure with any one institution. Management believes that there is a limited concentration of credit risk in cash and cash equivalent and financial assets at amortized cost. The Company derived substantially all of its revenues from sales of display drivers that are incorporated into TFT-LCD panels. The TFT-LCD panel industry is intensely competitive and is vulnerable to cyclical market conditions and subject to price fluctuations. Management continuously evaluates and controls the credit quality, credit limit and financial strength of its customers to ensure any overdue receivables are taken necessary procedures. The Company depends on two customers for majority of its revenues. The Company’s sales to these two customers as a percentage of revenues are as follows: Year Ended December 31, 2017 2018 2019 Customer A and its affiliates 25.8 % 28.1 % 29.5 % Customer B and its affiliates 15.5 % 12.6 % 8.9 % The percentage of the Company’s accounts receivable accounted by customers, those representing more than 10% of total accounts receivable balance, is summarized as follows: December 31, December 31, 2018 2019 Customer A and its affiliates 33.5 % 37.7 % Customer B and its affiliates 12.9 % 7.9 % Refer to Note 11 for aging analysis of accounts receivable and the movement in the loss allowance. In addition, the Company has at times agreed to extend the payment terms for certain of its customers. Other customers have also requested extension of payment terms, and the Company may grant such requests for extension in the future. As a result, a default by any such customer, a prolonged delay in the payment of accounts receivable, or the extension of payment terms for the Company’s customers could adversely affect the Company’s cash flow, liquidity and operating results. Management performs ongoing credit evaluations of each customer and adjusts credit policy based upon payment history and the customer’s credit worthiness, as determined by the review of their current credit information. (d) Liquidity risk The objective of liquidity risk management is to ensure the Company has sufficient liquidity to fund its business requirements associated with existing operations over the next 12 months. The Company manages its liquidity risk by maintaining adequate working capital and unused credit facilities. At December 31, 2019, the Company’s working capital together with existing unused credit facilities under its existing loan agreements will be sufficient to fulfill all of its contractual obligations. Therefore, management believes that there is no liquidity risk resulting from incapable of financing to fulfill the contractual obligations. (e) Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates and interest rates, will affect the Company’s income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return. (1) Currency risk The Company is exposed to currency risk on operating activities that are denominated in a currency other than the respective functional currency of the Company, the USD. The currencies used in these transactions are the NTD and CNY. (2) Interest rate risk The Company is exposed to interest rate risk primarily related to its outstanding borrowings. The Company’s borrowings carried floating interest rates. To manage the interest rate risk, the Company periodically assesses the interest rates of bank loans and maintains good relationships with financial institutions to obtain lower financing costs. The Company also strengthens the management of working capital to reduce the dependence on bank loans as well as the risk arising from fluctuation of interest rates.

Capital management

Capital management	12 Months Ended
	Dec. 31, 2019
Capital management
Capital management	Note 24. Capital management Through clear understanding and managing of significant changes in external environment, related industry characteristics, and corporate growth plan, the Company manages its capital structure in a manner to ensure it has sufficient financial resources to fund its working capital needs, capital expenditures, research and development activities, dividend payments and other business requirements associated with its existing operations over the next 12 months. There were no changes in the Company’s approach to capital management during the year ended December 31, 2019. Neither the Company nor its subsidiaries are subject to externally imposed capital managements. December 31, December 31, 2018 2019 (in thousands) Total liabilities $ 394,391 387,237 Less: cash and cash equivalents 106,437 101,055 $ 287,954 286,182 Equity attributable to owners of Himax Technologies, Inc. $ 446,548 432,987

Related-party Transactions

Related-party Transactions	12 Months Ended
	Dec. 31, 2019
Related-party Transactions
Related-party Transactions	Note 25. Related-party Transactions (a) Name and relationship Name of related parties Relationship Viewsil Microelectronics (Kunshan) Limited (Viewsil) Equity method investee of the Company Viewsil Technology Limited (VST) The subsidiary of Viewsil (b) Significant transactions with related parties (i) Purchases and accounts payable Purchases of raw materials and components from VST were $522 thousand for the year ended December 31, 2017 and the related payable had been paid before December 31, 2017. The purchase prices and payment terms to related party were incomparable to that from third parties due to no similar transaction. (ii) The Company made an interest-free loan of $2,780 thousand and $1,200 thousand as of December 31, 2018 and 2019, respectively, to VST for its short-term funding needs. The loan is repayable on demand and the Company expects it will be repaid in full during 2020. The Company may consider providing further future loans to VST. (iii) In 2017, 2018 and 2019, Viewsil provided technical service on new source driver chip and integrated circuit module for the Company’s research activities for a fee of $2,200 thousand, $2,200 thousand and $1,800 thousand, respectively, which was charged to research and development expense. As of December 31, 2018 and 2019, the related payables resulting from the aforementioned transactions were $2,200 thousand and $2,220 thousand, respectively. (iv) In 2018, the Company purchased mask from VST for the Company's research activities for a fee of $1,597 thousand. As of December 31, 2018 and 2019, the related payables resulting from the aforementioned transactions were $1,597 thousand and nil, respectively. (c) Compensation of key management personnel For the years ended December 31, 2018 and 2019, the aggregate cash compensation that the Company paid to the independent directors was both $135 thousand. The aggregate share-based compensation that the Company paid to the independent directors was nil. The compensation to key management personnel for the years ended December 31, 2017, 2018 and 2019 were as follows: Year ended December 31, 2017 2019 (in thousands) Short-term employee benefits $ 829 855 822 Post-employment benefits 7 7 7 Share-based compensation 226 41 14 $ 1,062 903 843

Pledged assets

Pledged assets	12 Months Ended
	Dec. 31, 2019
Pledged assets
Pledged assets	Note 26. Pledged assets December 31, December 31, Pledged assets (1) Pledged to secure 2018 2019 (in thousands) Restricted cash and time deposit Secured borrowings $ 164,000 164,000 Restricted time deposits For government grants 326 - Restricted time deposits For customs duties 130 133 $ 164,456 164,133 (1): The pledged assets are booked as restricted deposits and classified as current or noncurrent by its liquidity.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies
Commitments and Contingencies	Note 27. Commitments and Contingencies (a) As of December 31, 2018 and 2019, the Company had entered into several contracts for the acquisition of land, equipment and computer software. Total contract prices amounted to $75,824 thousand and $3,402 thousand, respectively. As of December 31, 2018 and 2019, the remaining commitments were $38,579 thousand and $2,380 thousand, respectively. (b) As of December 31, 2019, amount of outstanding letters of credit for the purchase of machinery and equipment was $488 thousand. (c) The Company from time to time is subject to claims regarding the proprietary use of certain technologies. Currently, management is not aware of any such claims that it believes could have a material adverse effect on the Company’s financial position or results of operations. (d) Since Himax Taiwan is not a listed company, it will depend on Himax Technologies, Inc. to meet its equity financing requirements in the future. Any capital contribution by Himax Technologies, Inc. to Himax Taiwan may require the approval of the relevant ROC authorities. The Company may not be able to obtain any such approval in the future in a timely manner, or at all. If Himax Taiwan is unable to receive the equity financing it requires, its ability to grow and fund its operations may be materially and adversely affected. (e) The Company has entered into several wafer fabrication or assembly and testing service arrangements with service providers. The Company may be obligated to make payments for purchase orders entered into pursuant to these arrangements. Contractual obligations resulting from above arrangements approximate $172,986 thousand and $129,420 thousand as of December 31, 2018 and 2019, respectively. (f) The Company is involved in various claims arising in the ordinary course of business. In the opinion of management, the ultimate disposition of these matters will not have a material adverse effect on the Company’s consolidated financial position, results of operations, or liquidity. As of December 31, 2019, management is not aware of any pending litigation against the Company.

Segment, Product and Geographic

Segment, Product and Geographic Information	12 Months Ended
	Dec. 31, 2019
Segment, Product and Geographic Information
Segment, Product and Geographic Information	Note 28. Segment, Product and Geographic Information The Company has two operating segments: Driver IC and Non-driver Products. The Driver IC segment generally is engaged in the design, research, development and sale of displays driver for large-sized TFT-LCD panels, which are used in televisions and desktop monitors, and displays driver for small- and medium-sized TFT-LCD panels, which are used in mobile handsets and consumer electronics products. The Non-driver segment primarily is engaged in the design, research, manufacturing and sale of non-driver products, such as timing controllers, 3D Sensing Solution, LCOS, CMOS Image Sensors and WLO. Year Ended December 31, 2017 Non-driver Consolidated Driver IC products Total (in thousands) Segment revenues $ 529,847 155,320 685,167 Segment operating income (loss) $ 43,021 (34,662) 8,359 Non operating income, net 21,733 Consolidated profits before income taxes $ 30,092 Significant noncash items: Share Based Compensation $ 365 632 997 Depreciation and amortization $ 4,940 11,740 16,680 Year Ended December 31, 2018 Non-driver Consolidated Driver IC products Total (in thousands) Segment revenues $ 586,258 137,347 723,605 Segment operating income (loss) $ 56,023 (52,638) 3,385 Non operating income, net 3,635 Consolidated profits before income taxes $ 7,020 Significant noncash items: Share Based Compensation $ 189 219 408 Depreciation and amortization $ 3,248 17,079 20,327 Year Ended December 31, 2019 Non-driver Consolidated Driver IC products Total (in thousands) Segment revenues $ 544,727 127,108 671,835 Segment operating income (loss) $ 29,070 (47,377) (18,307) Non operating income, net 2,539 Consolidated loss before income taxes $ (15,768) Significant noncash items: Share Based Compensation $ 221 236 457 Depreciation and amortization $ 5,511 18,888 24,399 The following tables summarize information pertaining to the segment revenues from customers in different geographic region (based on customer’s headquarter location): For the year ended December 31, 2017 Non-driver Consolidated Driver IC products Total (in thousands) China $ 353,505 67,703 421,208 Taiwan 146,302 30,649 176,951 Other Asia Pacific (Philippines, Korea and Japan) 30,040 37,739 67,779 Europe and America - 19,229 19,229 $ 529,847 155,320 685,167 For the year ended December 31, 2018 Non-driver Consolidated Driver IC products Total (in thousands) China $ 419,249 61,143 480,392 Taiwan 136,526 31,596 168,122 Other Asia Pacific (Philippines, Korea and Japan) 30,483 41,811 72,294 Europe and America - 2,797 2,797 $ 586,258 137,347 723,605 For the year ended December 31, 2019 Non-driver Consolidated Driver IC products Total (in thousands) China $ 421,729 50,643 472,372 Taiwan 90,971 38,286 129,257 Other Asia Pacific (Philippines, Korea and Japan) 31,861 36,918 68,779 Europe and America 166 1,261 1,427 $ 544,727 127,108 671,835 The following tables summarize information pertaining to the segment revenues from major product lines: For the year ended December 31, 2017 Non-driver Consolidated Driver IC products Total (in thousands) Display drivers for large-size applications $ 224,798 - 224,798 Display drivers for mobile handsets applications 113,591 - 113,591 Display drivers for consumer electronics applications 191,458 - 191,458 Non-driver products - 155,320 155,320 $ 529,847 155,320 685,167 For the year ended December 31, 2018 Non-driver Consolidated Driver IC products Total (in thousands) Display drivers for large-size applications $ 260,540 - 260,540 Display drivers for mobile handsets applications 112,221 - 112,221 Display drivers for consumer electronics applications 213,497 - 213,497 Non-driver products - 137,347 137,347 $ 586,258 137,347 723,605 For the year ended December 31, 2019 Non-driver Consolidated Driver IC products Total (in thousands) Display drivers for large-size applications $ 237,276 - 237,276 Display drivers for mobile handsets applications 114,956 - 114,956 Display drivers for consumer electronics applications 192,495 - 192,495 Non-driver products - 127,108 127,108 $ 544,727 127,108 671,835 The carrying values of the Company’s property, plant and equipment are located in the following countries: December 31, December 31, 2018 2019 (in thousands) Taiwan $ 109,732 136,986 U.S. 668 730 China 540 803 Korea 83 95 Israel 28 265 Japan 16 59 $ 111,067 138,938 Revenues from significant customers, those representing 10% or more of total revenue for the respective periods, are summarized as follows: Year ended December 31, 2017 2018 2019 (in thousands) Driver IC segment: Customer A and its affiliates $ 147,961 178,907 182,442 Customer B and its affiliates 102,493 87,927 56,260 $ 250,454 266,834 238,702 Non-driver products segment: Customer A and its affiliates $ 28,767 24,088 15,988 Customer B and its affiliates 3,887 2,917 3,521 $ 32,654 27,005 19,509 Accounts receivable from significant customers, those representing 10% or more of total accounts receivable for the respective dates, is summarized as follows: December 31, December 31, 2018 2019 (in thousands) Customer A and its affiliates $ 63,501 62,136 Customer B and its affiliates 24,462 13,086 $ 87,963 75,222

The Nature of Expenses

The Nature of Expenses	12 Months Ended
	Dec. 31, 2019
The Nature of Expenses
The Nature of Expenses	Note 29. The Nature of Expenses (a) Depreciation of property, plant and equipment Year ended December 31, 2017 2018 2019 (in thousands) Recognized in cost of revenues $ 5,965 8,600 8,146 Recognized in operating expenses 9,307 9,747 14,040 $ 15,272 18,347 22,186 (b) Amortization of intangible assets Year ended December 31, 2017 2018 2019 (in thousands) Recognized in cost of revenues $ 2 3 58 Recognized in operating expenses 1,406 1,977 2,155 $ 1,408 1,980 2,213 (c) Employee benefits expense Year ended December 31, 2017 2018 2019 (in thousands) Salary $ 89,911 91,822 80,617 Labor and health insurance 5,841 6,054 5,668 Pension 5,102 5,474 5,246 Others 3,486 3,576 3,586 $ 104,340 106,926 95,117 Employee benefits expense summarized by function Recognized in cost of revenues $ 5,223 6,512 5,597 Recognized in operating expenses 99,117 100,414 89,520 $ 104,340 106,926 95,117

Himax Technologies, Inc. (the P

Himax Technologies, Inc. (the Parent Company only)	12 Months Ended
	Dec. 31, 2019
Equity attributable to owners of parent [member]
IFRS Statement [Line Items]
Himax Technologies, Inc. (the Parent Company only)	Note 30. Himax Technologies, Inc. (the Parent Company only) As a holding company, dividends received from Himax Technologies, Inc.’s subsidiaries in Taiwan, if any, will be subjected to withholding tax under ROC law as well as statutory and other legal restrictions. The condensed separate financial information of Himax Technologies, Inc. is presented as follows: Condensed Statements of Financial Position December 31, December 31, 2018 2019 (in thousands) Cash $ 813 1,002 Financial asset at amortized cost 4,819 4,920 Other receivable from related party 2,780 - Other current assets 502 169 Financial asset at fair value through profit or loss 8,230 11,985 Investments in subsidiaries and affiliates 755,680 743,331 Total assets $ 772,824 761,407 Current liabilities $ 227 169 Secured borrowings 164,000 164,000 Debt borrowing from a subsidiary 162,049 164,251 Total equity 446,548 432,987 Total liabilities and equity $ 772,824 761,407 Himax Technologies, Inc. had no guarantees as of December 31, 2018 and 2019. Condensed Statements of Profit or Loss Year ended December 31, 2017 2018 2019 (in thousands) Revenues $ - - - Costs and expenses 236 273 1,206 Operating loss (236) (273) (1,206) Interest income 170 200 162 Changes in fair value of financial assets at fair value through profit or loss - 2,094 3,755 Foreign currency exchange losses, net - (257) (69) Finance costs (2,322) (3,491) (4,165) Share of profits (loss) of subsidiaries and affiliates 30,068 10,296 (12,091) Profit (loss) before income taxes 27,680 8,569 (13,614) Income tax expense - - - Profit (loss) for the year $ 27,680 8,569 (13,614) Condensed Statements of Other Comprehensive Income Year Ended December 31, 2017 2018 2019 (in thousands) Profit (loss) for the year $ 27,680 8,569 (13,614) Other comprehensive income: Items that will not be reclassified to profit or loss: (67) 424 142 Remeasurements of defined benefit pension plans (82) 1,269 197 Unrealized loss on financial assets at fair value through other comprehensive income - (676) (30) Income tax related to items that will not be reclassified subsequently 15 (169) (25) Items that may be reclassified subsequently to profit or loss: 1,175 (334) (545) Unrealized gains on financial assets at fair value through profit or loss 313 - - Foreign operations - foreign currency translation differences 862 (334) (545) Other comprehensive income for the year, net of tax 1,108 90 (403) Total comprehensive income for the year $ 28,788 8,659 (14,017) Condensed Statements of Cash Flows Year ended December 31, 2017 2018 2019 (in thousands) Cash flows from operating activities: Profit (loss) for the year $ 27,680 8,569 (13,614) Adjustments for: Changes in fair value of financial assets at fair value through profit or loss - (2,094) (3,755) Interest income (170) (200) (162) Finance costs 2,322 3,491 4,165 Share of profits (loss) of subsidiaries and affiliates (30,068) (10,296) 12,091 Unrealized foreign currency exchange losses - 257 69 (236) (273) (1,206) Changes in: Other current assets 439 (2) 320 Other current liabilities (1,746) (2,734) (58) Cash generated from operating activities (1,543) (3,009) (944) Interest received 131 199 174 Interest paid (547) (766) (844) Net cash used in operating activities (1,959) (3,576) (1,614) Cash flows from investing activities: Acquisitions of financial asset at amortized cost (158) (195) (170) Acquisitions of equity method investment (6,850) - - Proceeds from disposal of equity method investment 4,825 - - Proceeds from capital reduction of investment 8,000 - - Cash received from (paid for) loan made to related party 4,400 (29) 2,780 Net cash provided by (used in) investing activities 10,217 (224) 2,610 Cash flows from financing activities: Payments of cash dividends (41,281) (17,210) - Proceeds from secured borrowings 151,000 91,000 158,000 Repayment of secured borrowings (123,000) (74,000) (158,000) Proceeds from issue of RSUs from subsidiaries 872 336 311 Proceeds from debt from a subsidiary 166,025 154,281 150,430 Repayment of debt from a subsidiary (161,271) (151,156) (151,548) Net cash provided by (used in) financing activities (7,655) 3,251 (807) Net increase (decrease) in cash 603 (549) 189 Cash at beginning of year 759 1,362 813 Cash at end of year $ 1,362 813 1,002

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2019
Subsequent Event
Subsequent Event	Note. 31 Subsequent Event Historically, due to the Lunar New Year holidays, the first quarter has seasonally been the slowest period of the year in terms of sales, often down by more than 10% sequentially. At this time, however, based on Himax’s current pipeline, the Company is experiencing decent sales in the first quarter, brushing aside the seasonal factor. However, the coronavirus outbreak currently taking place in China and all over the world does represent a major uncertainty to Himax’s operations, especially for the short term. The Company is working extremely close with both the customers and suppliers in its joint efforts to mitigate the risks. The situation is still evolving. Notwithstanding the uncertainty arisen from the coronavirus, the Company is confident that it will see decent growth across the board for all its major product categories in 2020.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2019
Significant accounting policies
Basis of Consolidation	(a) Basis of Consolidation The accompanying consolidated financial statements include the accounts and operations of Himax Technologies, Inc. and its majority owned subsidiaries and entities that it has a controlling financial interest. All significant intercompany balances and transactions have been eliminated in consolidation.
LIst of Subsidiaries in the Consolidated Financial Statements	(b) List of Subsidiaries in the Consolidated Financial Statements Following is general information about Himax Technologies, Inc.’s subsidiaries: Percentage of Ownership Main Jurisdiction of December 31, December 31, Investor Subsidiary activities Incorporation 2018 2019 Himax Technologies, Inc. Himax Technologies Limited (“Himax Taiwan”) IC design and sales ROC 100.00 % 100.00 % Himax Technologies, Inc. Himax Technologies Korea Ltd. IC design and sales South Korea 100.00 % 100.00 % Himax Technologies, Inc. Himax Technologies Japan Ltd. Sales Japan 100.00 % 100.00 % Himax Technologies, Inc. Himax Semiconductor (Hong Kong) Limited Investments Hong Kong 100.00 % 100.00 % Himax Technologies Limited Himax Technologies (Samoa), Inc. Investments Samoa 100.00 % 100.00 % Himax Technologies (Samoa), Inc. Himax Technologies (Suzhou) Co., Ltd. Sales and technical support PRC 100.00 % 100.00 % Himax Technologies (Samoa), Inc. Himax Technologies (Shenzhen) Co., Ltd. Sales and technical support PRC 100.00 % 100.00 % Percentage of Ownership Main Jurisdiction of December 31, December 31, Investor Subsidiary activities Incorporation 2018 2019 Himax Technologies Limited Himax Display, Inc. LCOS and MEMS design, manufacturing and sales ROC 82.70 % 82.68 % Himax Display, Inc. Integrated Microdisplays Limited LCOS design Hong Kong 82.70 % 82.68 % Himax Display, Inc. Himax Display (USA) Inc. LCOS and MEMS design, sales and technical support Delaware, USA 82.70 % 82.68 % Himax Technologies Limited Himax Analogic, Inc. IC design and sales ROC 98.62 % 98.62 % Himax Technologies, Inc. Himax Imaging, Inc. Investments Cayman Islands 100.00 % 100.00 % Himax Technologies Limited Himax Imaging, Ltd. (“Imaging Taiwan”) IC design and sales ROC 93.70 % 93.70 % Himax Imaging, Ltd. Himax Imaging Corp. IC design California, USA 93.70 % 93.70 % Himax Technologies Limited Himax Media Solutions, Inc. ASIC service ROC 99.22 % 99.22 % Himax Technologies Limited Harvest Investment Limited Investments ROC 100.00 % 100.00 % Himax Technologies Limited Liqxtal Technology Inc. LC Lens design and sales ROC 64.00 % 64.00 % Himax Technologies Limited Himax IGI Precision Ltd. 3D micro and nano structure mastering and prototype replication Delaware, USA 100.00 % 100.00 % Himax Technologies Limited Emza Visual Sense Ltd. (1) Visual sensors and efficient machine vision algorithm Israel 100.00 % 100.00 % Note 1: Emza Visual Sense Ltd. was wholly acquired by Himax Technologies Limited and becomes a subsidiary of the Company from June 28, 2018. Principal Activities The Company is a fabless semiconductor solution provider dedicated to display imaging processing technologies. The Company is a worldwide market leader in display driver ICs and timing controllers used in TVs, laptops, monitors, mobile phones, tablets, digital cameras, car navigation, virtual reality (VR) devices and many other consumer electronics devices. Additionally, the Company designs and provides controllers for touch sensor displays, in-cell Touch and Display Driver Integration (TDDI) single-chip solutions, LED driver ICs, power management ICs, and LCOS micro-displays for augmented reality (AR) devices and heads-up displays (HUD) for automotive. The Company also offers digital camera solutions, including CMOS image sensors and Wafer Level Optics (WLO) for AR devices, 3D sensing and machine vision, ultra-low power smart sensing, which are used in a wide variety of applications such as mobile phone, tablet, laptop, TV, PC camera, automobile, security, medical devices, home appliance and Internet of Things.
Foreign Currency	(c) Foreign Currency The reporting currency of the Company is the United States dollar (USD). The functional currency for the Company and its major operating subsidiaries is the USD. Accordingly, the assets and liabilities of subsidiaries whose functional currency is other than the USD are included in the consolidation by translating the assets and liabilities into the reporting currency (the USD) at the exchange rates applicable at the end of the reporting period. Equity accounts are translated at historical rates. The statements of profit or loss and cash flows are translated at the average exchange rates at the date of transaction. Translation gains or losses are accumulated as a separate component of equity in accumulated other comprehensive income.
Classification of Current and Noncurrent Assets and Liabilities	(d) Classification of Current and Noncurrent Assets and Liabilities Current assets are assets held for trading purposes and assets expected to be converted to cash, sold or consumed within one year from the end of the reporting period. Current liabilities are obligations incurred for trading purposes and obligations expected to be settled within one year from the end of the reporting period. Assets and liabilities that are not classified as current are noncurrent assets and liabilities, respectively.
Cash and Cash Equivalents	(e) Cash and Cash Equivalents Cash comprise cash balances and demand deposits. Cash equivalents comprise short-term highly liquid investments that are readily convertible into known amounts of cash and are subject to an insignificant risk of changes in their fair value. Deposits with an original maturity of three months or less at the time of purchase but not for investments and other purposes and are qualified with the aforementioned criteria are classified as cash equivalent.
Financial Instruments	(f) Financial Instruments The Company shall recognize a financial asset or a financial liability in its statement of financial position when, and only when, the Company becomes party to the contractual provisions of the instrument. A regular way purchase or sale of financial assets shall be recognized and derecognized, as applicable, using trade date accounting. 1. Financial Assets (i) Classification of financial assets The classification of financial assets depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. Financial assets are classified into the following categories: measured at amortized cost, measured at fair value through other comprehensive income (FVTOCI) and measured at fair value through profit or loss (FVTPL). The classification of financial assets is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics. When, and only when, the Company changes its business model for managing financial assets it shall reclassify all affected financial assets. i. Financial assets measured at amortized cost A financial asset is measured at amortized cost if it meets both of the following conditions and is not designated as measured at fair value through profit or loss: (i) the asset held within a business model whose objective is to hold assets to collect contractual cash flows; and (ii) the contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets measured at amortized cost are subsequently measured at amortized cost using the effective interest method. The amortized cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss. ii. Financial assets measured at fair value through other comprehensive income (FVTOCI) On initial recognition of an equity investment that is not held for trading, the Company may irrevocably elect to present subsequent changes in the investment’s fair value in OCI. This election is made on an investment-by-investment basis. Equity investments at FVTOCI are subsequently measured at fair value. Dividends are recognized as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognized in OCI. When an investment is derecognized, the cumulative gain or loss in equity will not be reclassified to profit or loss, instead, is reclassified to retained earnings. iii. Financial assets measured at fair value through profit or loss (FVTPL) All financial assets not classified as measured at amortized cost or at fair value through other comprehensive income as described above are measured at fair value through profit or loss. Such financial assets are initially recognized at fair value, and attributable transaction costs are recognized in profit or loss as incurred. Subsequent to initial recognition, they are measured at fair value and changes therein are recognized in profit or loss. (ii) Impairment of financial assets The Company recognizes loss allowances for expected credit loss on financial assets measured at amortized cost (including accounts receivable) and contract assets. The loss allowance for accounts receivable and contract assets are measured at an amount equal to lifetime expected credit losses. For financial assets at amortized cost and contract assets, when the credit risk on the financial instrument has not increased significantly since initial recognition, a loss allowance is recognized at an amount equal to expected credit loss resulting from possible default events of a financial instrument within 12 months after the reporting date. If, on the other hand, there has been a significant increase in credit risk since initial recognition, a loss allowance is recognized at an amount equal to expected credit loss resulting from all possible default events over the expected life of a financial instrument. When determining whether the credit risk of a financial instrument has increased significantly since initial recognition, the Company considers reasonable and supportable information that is relevant. This includes both qualitative and quantitative information and analysis, based on the Company’s historical experience and credit assessment as well as forward-looking information. The Company recognizes an impairment gain or loss in profit or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account. (iii) Derecognition of financial assets The Company derecognizes a financial asset only when the contractual rights to the cash flows from the financial asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the financial asset to another entity. On derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. However, on derecognition of an investment in an equity instrument at FVTOCI, the cumulative gain or loss that had been recognized in other comprehensive income is transferred directly to retained earnings, without recycling through profit or loss. 2. Financial Liabilities (i) Classification of financial liability The Company classify all financial liabilities as measured at amortized cost, except for financial liabilities measured at fair value through profit or loss. Such liabilities, including derivatives that are liabilities, shall be subsequently measured at fair value. (ii) Derecognition of financial liability The Company removes a financial liability from its statement of financial position when, and only when, it is extinguished-when the obligation specified in the contract is discharged or cancelled or expires. On derecognition of a financial liability at amortized cost in its entirety, the difference between the carrying amount of a financial liability extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, shall be recognized in profit or loss.
Inventories	(g) Inventories Inventories primarily consist of raw materials, work-in-process and finished goods awaiting final assembly and test and are stated at the lower of cost and net realizable value. Cost is determined using the weighted-average method. For work-in-process and manufactured inventories, cost consists of the cost of raw materials (primarily fabricated wafer and processed tape), direct labor and an appropriate proportion of production overheads. Net realizable value for raw materials is based on replacement cost. Net realizable value for finished goods and work in process is calculated based on the estimated selling price less all estimated costs of completion and necessary selling costs.
Equity Method Investments	(h) Equity Method Investments Equity investments in entities where the Company has the ability to exercise significant influence over the operating and financial policy decisions of the investee but does not have a controlling financial interest in the investee, are accounted for using the equity method. The Company’s share of the net income or net loss of an investee is recognized in earnings from the date the significant influence commences until the date that significant influence ceases. The difference between the cost of an investment and the amount of underlying equity in net assets of an investee at investment date is allocated to related assets which are amortized over their useful lives. Any unallocated difference is treated as investor-level goodwill and is not amortized. The Company discontinues the use of the equity method from the date when the Company ceases to have significant influence over an associate, and then measures the retained interests at fair value at that date. The difference between the carrying amount of the investment at the date the equity method was discontinued and the fair value of the retained interests along with any proceeds from disposing of a part of the interest in the associate is recognized in profit or loss. When the Company discontinues the use of the equity method, the Company shall account for all amounts previously recognized in other comprehensive income in relation to that investment on the same basis as would have been required if the investee had directly disposed of the related assets or liabilities. At the end of each reporting period, if there is any indication of impairment, the entire carrying amount of the investment including goodwill is tested for impairment as a single asset, by comparing its recoverable amount with its carrying amount. An impairment loss recognized forms part of the carrying amount of the investment in associates. Accordingly, any reversal of that impairment loss is recognized to the extent that the recoverable amount of the investment subsequently increases.
Property, Plant and Equipment	(i) Property, Plant and Equipment Property, plant and equipment consists primarily of land, building and machinery and equipment used in the design and development of products, and is stated at cost less accumulated depreciation and any accumulated impairment loss. Depreciation on building and machinery and equipment commences when the asset is ready for its intended use. Except for the following paragraph, depreciation is primarily calculated on the straight-line method over the estimated useful lives of related assets which range as follows: building 25 years, building improvements 4 to 16 years, machinery 4 to 6 years, research and development equipment 2 to 6 years, office furniture and equipment 3 to 8 years, others 2 to 10 years. Leasehold improvements are amortized on a straight-line basis over the shorter of the lease term or the estimated useful life of the asset. Software is amortized on a straight-line basis over the estimated useful lives ranging from 2 to 15 years. Land is not depreciated. If significant parts of an item of property, plant and equipment have different useful lives, then they are accounted for as separate items (major components) of property, plant and equipment. During the year 2017, certain new machinery and equipment have been acquired for specific project. The depreciation on these new assets is calculated on Fixed-Percentage-on-Declining-Base Method basis over the estimated useful lives of 3 years. The Company thinks that method would most closely reflect the expected pattern of consumption of the future economic benefits embodied in those assets. Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate.
Leases	(j) Leases (policy applicable from January 1, 2019) The Company has applied IFRS 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under IAS 17 and IFRIC 4. The details of the policies under IAS 17 and IFRIC 4 are described separately. a. A contract is, or contains, a lease when all the following conditions are satisfied: (i) (ii) (iii) the Company has the right to direct the use of the identified asset throughout the period of use. b. Payments for leases of low-value assets and short-term leases are recognized as expenses on a straight-line basis during the lease term for which the recognition exemption is applied. Except for leases described above, a right-of-use asset and a lease liability shall be recognized for all other leases at the lease commencement date. The Company recognizes a right-of-use asset and a lease liability at the lease commencement date. The lease liability is initially measured at the present value of the lease payments, discounted using the lessee's incremental borrowing rate. The Company determines its incremental borrowing rate by obtaining interest rates from various external financing sources. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability, adjusted for any lease payments made at or before the commencement date, less any lease incentives received, plus any initial direct costs incurred and an estimate of costs to be incurred in restoring the underlying asset. The right-of-use asset is subsequently depreciated using the straight-line method over the shorter of the useful life of the right-of-use asset or the lease term. The lease liability is subsequently measured at amortized cost using the effective interest method. It is remeasured (i) if there is a change in the lease term; (ii) if there is a change in future lease payments arising from a change in an index or a rate; (iii) if there is a change in the amounts expected to be payable under a residual value guarantee; or (iv) if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is remeasured in the circumstances aforementioned, a corresponding adjustment is made to the carrying amount of the right-of-use asset. However, if the carrying amount of the right-of-use asset is reduced to zero, any remaining amount of the remeasurement is recognized in profit or loss. Lease payments included in the measurement of the lease liability comprise the following: (i) (ii) Moreover, the lease liability is remeasured when lease modifications occur that decrease the scope of the lease. The Company accounts for the remeasurement of the lease liability by decreasing the carrying amount of the right-of-use asset to reflect the partial or full termination of the lease and recognizes in profit or loss any gain or loss relating to the partial or full termination of the lease. c. Lease income from an operating lease is recognized in profit or loss on a straight-line basis over the lease term. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the asset leased. Leases (policy applicable before January 1, 2019) Leases are classified as finance lease whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified operating leases. As a lessee Operating lease payments were recognized in profit or loss on a straight-line basis over the term of the lease. As a lessor Rental income from operating leases were recognized in profit or loss on a straight-line basis over the term of the lease.
Goodwill	(k) Goodwill Goodwill is recognized when the purchase price exceeds the fair value of identifiable net assets acquired in a business combination. Goodwill is measured at cost less accumulated impairment losses, if any. Goodwill from acquisition of Himax Semiconductor, Inc. (formerly Wisepal Technologies, Inc., merged into Himax Technologies Limited on July 2, 2018) in 2007 amounting $26,846 thousand has been assigned to Driver IC cash generating unit (“CGU”) and goodwill from acquisition of Himax Display (USA) Inc. in 2012 amounting $1,292 thousand has been assigned to WLO CGU because these CGUs are expected to benefit from the synergies of the business combinations. Goodwill is not amortized and instead is reviewed for impairment at least annually, or more frequently when there is an indication that the CGU may be impaired. For the purpose of impairment testing, goodwill is allocated to each of the Company’s CGU or groups of CGU that are expected to benefit from the synergies of the combination. If the recoverable amount of a cash-generating unit is less than its carrying amount, the difference is allocated first to reduce the carrying amount of any goodwill allocated to such CGU and then to the other assets of the CGU pro rata based on the carrying amount of each asset in the CGU. Any impairment loss for goodwill is recognized directly in profit or loss. An impairment loss recognized for goodwill is not reversed in subsequent periods. The recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use which was calculated based on the cash flow forecast from the financial budgets covering the future five-year period with the terminal growth rate. The annual discount rate was 13.59% and 13.3% in its test of Goodwill impairment for Driver IC CGU as of December 31, 2018 and 2019, respectively, based on industry weighted average cost of capital. The annual discount rate for WLO CGU was 14.34% and 16.07% as of December 31, 2018 and 2019, respectively. The terminal growth rate, based on following 5 years average Taiwan economic growth rate published by International Monetary Fund, was 2.08% and 2.04% used in the test for both CGUs as of December 31, 2018 and 2019, respectively. The key assumptions abovementioned represents the management’s forecast of the future for the related industry by considering the history information from internal and external sources. For the years ended December 31, 2017, 2018 and 2019, the Company did not recognize any impairment loss on goodwill.
Other Intangible Assets	(l) Other Intangible Assets Acquired intangible assets include patents, intellectual property and developed technology acquired in a business combination. These intangible assets are amortized on a straight-line basis over the following estimated useful lives: software 2-3 years, patents 15 years, intellectual property 10 years and technology 7 years. Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate.
Impairment of Non-Financial Assets	(m) Impairment of Non-Financial Assets The Company’s long-term non-financial assets, which consist of property, plant and equipment and intangible assets, are reviewed at the reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Considering the terminal growth rate if non-financial assets with an indefinite useful life are allocated to the CGU in comparison with its carrying amount. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets (the “cash-generating unit, or CGU”). The annual discount rate was 14.58% and 13.14% in its test of non-financial assets impairment with an indefinite useful life for CMOS CGU as of December 31, 2018 and 2019, respectively, based on industry weighted average cost of capital. The terminal growth rate, based on following 5 years average Taiwan economic growth rate published by International Monetary Fund, was 2.08% and 2.04% used in the test as of December 31, 2018 and 2019, respectively. The key assumptions abovementioned represents the management's forecast of the future for the related industry by considering the history information from internal and external sources. An impairment loss is recognized if the carrying amount of an asset or its CGU exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. When an impairment loss subsequently reverses, the carrying amount of the asset or a CGU is increased to the revised estimate of its recoverable amount, but the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset or CGU in prior years. A reversal of an impairment loss is recognized immediately in profit or loss.
Revenue Recognition	(n) Revenue Recognition Effective January 1, 2018, the Company adopted IFRS 15, Revenue with contract customers retrospectively with practical expedient and transitional exemption. The Company is not required to restate contracts that were begin and end within the same annual reporting period. There is no significant impact on the Company’s financial results in applying the practical expedient. IFRS 15 establishes principles for recognizing revenue that apply to all contracts with customers, using a five-step model framework to determine the method, timing and amount of revenue recognized. The Company generates revenue primarily from sale of goods or services. Revenue from contracts with customers is disaggregated by primarily geographical market and major products. Under IFRS 15, the Company identifies the contract with the customers and recognizes revenue when performance obligations are satisfied. Revenue is measured based on the consideration that the Company expects to be entitled in the transfer of goods or services to a customer. The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product or service to a customer. Customers obtain control of the product when the goods are delivered and accepted by customers. Invoices are generated at that point in time. The Company's revenue recognition from product sales is measured at the amount that is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur. Revenue is reduced for estimated rebates and other similar allowances. Trade receivable is recognized when the Company is entitled for unconditional right to receive payment upon delivery of goods to customers. The consideration received in advance from the customer but without delivery of goods is recognized as a contract liability, for which revenue is recognized when the control over the goods is transferred to the customer. The Company expects that the length of time when the Company transfers the goods or services to the customer and when the customer pays for those goods or services will be less than one year. Therefore, the amount of consideration is not adjusted for the time value of money.
Employee Benefits	(o) Employee Benefits 1. Short-term employee benefits Short-term employee benefits are expensed unless another policy allows or requires it to be capitalized. Liabilities recognized in respect of short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in exchange for service rendered by employees. 2. Share-based payment arrangements The cost of employee services received in exchange for share-based compensation is measured based on the grant-date fair value of the share-based instruments issued. The cost of employee services is equal to the grant-date fair value of shares issued to employees and is recognized in earnings with a corresponding increase in equity over the service period by graded vesting. Compensation cost also considers the number of awards management believes will eventually vest. As a result, compensation cost is reduced by the estimated forfeitures. The estimate is adjusted each period to reflect the current estimate of forfeitures, and finally, the actual number of awards that vest. 3. Defined contribution plans Obligations for contributions to defined contribution pension plans are recognized as an employee benefit expense in profit or loss in the periods during which services are rendered by employees. 4. Defined benefit plans The Company’s net obligation in respect of defined benefit pension plans is calculated separately for each benefit plan by estimating the amount of future benefit that employees have earned in the current and prior periods, discounting that amount and deducting the fair value of any plan assets. For defined benefit retirement benefit plans, the cost of providing benefit is recognized based on actuarial calculations. Defined benefit costs (including service cost, net interest and remeasurement) under the defined benefit retirement benefit plans are determined using the Projected Unit Credit Method. Service cost (including current service cost), and net interest on the net defined benefit liability (asset) are recognized as employee benefits expense in profit or loss in the period they occur. Remeasurement, comprising actuarial gains and losses and the return on plan assets (excluding interest), is recognized in other comprehensive income in the period in which they occur. Remeasurement recognized in other comprehensive income is reflected immediately in retained earnings and will not be reclassified to profit or loss.
Income Taxes	(p) Income Taxes Income tax expense comprises current and deferred taxes. It is recognized in profit or loss except to the extent that it relates to a business combination, or items recognized directly in equity or in other comprehensive income. 1. Current tax Current taxes comprise the expected tax payable or receivable on the taxable income or losses for the year and any adjustments to tax payable or receivable in respect of previous years. It is measured using tax rates enacted or substantively enacted tax rate at the reporting date. 2. Deferred tax Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the carrying amounts of existing assets and liabilities in the financial statements and their respective tax bases, and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized; such reductions are reversed when the probability of future taxable profits improves.
Business Combinations	(q) Business Combinations Acquisitions of businesses are accounted for using the acquisition method. Acquisition-related costs are generally recognized in profit or loss as incurred. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the fair value of the acquirer’s previously held equity interest in the acquiree over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. Non-controlling interests are initially measured at the non-controlling interests’ proportionate share of the fair value of the acquiree’s identifiable net assets. Any contingent consideration payable is measured at fair value at the acquisition date. If the contingent consideration is classified as equity, then it is not remeasured and settlement is accounted for within equity. Otherwise, subsequent changes in the fair value of contingent consideration are recognized in profit or loss. When a business combination is achieved in stages, the Company’s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date, and the resulting gain or loss is recognized in profit or loss.
Earnings Per Ordinary Share	(r) Earnings Per Ordinary Share Basic earnings per ordinary share is computed using profit or loss attributable to the shareholders and weighted average number of ordinary shares outstanding during the period. Diluted earnings per ordinary share is computed using the weighted average number of ordinary and diluted ordinary equivalent shares outstanding during the period. Ordinary equivalent shares are ordinary shares that are contingently issuable upon the vesting of unvested restricted share units (RSUs) and employee stock options granted to employees. Basic and diluted earnings per ordinary share have been calculated as follows: Year Ended December 31, 2017 2018 2019 Profits (loss) attributable to Himax Technologies, Inc. stockholders (in thousands) $ 27,680 8,569 (13,614) Denominator for basic earnings per ordinary share: Weighted average number of ordinary shares outstanding (in thousands) 344,849 345,020 345,101 Basic earnings (loss) per ordinary share attributable to Himax Technologies, Inc. stockholders $ 0.08 0.02 (0.04) Basic earnings (loss) per ADS attributable to Himax Technologies, Inc. stockholders (2) $ 0.16 0.05 (0.08) Contingently issuable ordinary shares underlying the unvested RSUs and employee stock options granted to employees are included in the calculation of diluted earnings per ordinary share based on treasury stock method. Year Ended December 31, 2017 2018 2019 Profits (loss) attributable to Himax Technologies, Inc. stockholders (in thousands) $ 27,680 8,569 (13,614) Denominator for diluted earnings per ordinary share: Weighted average number of ordinary shares outstanding (in thousands) 344,849 345,020 345,101 Unvested RSUs (in thousands) (1) 54 49 - Employee stock options (in thousands) (1) - - - 344,903 345,069 345,101 Diluted earnings (loss) per ordinary share attributable to Himax Technologies, Inc. stockholders $ 0.08 0.02 (0.04) Diluted earnings (loss) per ADS attributable to Himax Technologies, Inc. stockholders (2) $ 0.16 0.05 (0.08) Note 1: Since the Company had net loss for 2019, the unvested RSUs and employee stock options are not being considered with dilutive effect for the year. Note 2: As the Company’s ordinary shares have been quoted on the NASDAQ Global Select Market under the symbol “HIMX” in the form of ADSs and two ordinary shares represent one ADS with effect from August 10, 2009. The number of ADS equivalent outstanding is determined by dividing the number of ordinary shares by two. Therefore, the weighted average number of ADS equivalent outstanding used in basic earnings per ADS for 2017, 2018 and 2019 is 172,425 thousand, 172,510 thousand and 172,550 thousand, respectively. Additionally, the weighted average number of ADS equivalent outstanding used in diluted earnings per ADS for 2017, 2018 and 2019 is 172,452 thousand, 172,534 thousand and 172,550 thousand, respectively. The earnings (loss) per ADS is presented solely for the convenience of the reader and does not represent a measure under IFRS.
Segment Reporting	(s) Segment Reporting An operating segment is a component of the Company that engages in business activities from which it may earn revenues and incur expenses. All operating segments’ operating results are reviewed regularly by the Company’s chief operating decision maker (“CODM”) to make decisions about resources to be allocated to the segment and assess its performance, and for which discrete financial information is available. The Company’s CODM has been identified as the Chief Executive Officer, who regularly reviews operating results to make decisions about allocating resources and assessing performance for the Company. Management has determined that the Company has two operating segments: Driver IC and Non-driver products. The CODM assesses the performance of the operating segments based on segment sales and segment profit and loss. There are no intersegment sales in the segment revenues reported to the CODM. Segment profit and loss is determined on a basis that is consistent with how the Company reports operating income (loss) in its consolidated statements of operations. Segment profit (loss) excludes income taxes and items in non-operating income (loss). The Company does not report segment asset information to the Company’s CODM. Consequently, no asset information by segment is presented.
Noncontrolling Interests	(t) Noncontrolling Interests Noncontrolling interests are classified in the consolidated statements of profit or loss as part of profit (loss) for the period and the accumulated amount of noncontrolling interests as part of equity in the consolidated statements of financial position. If a change in ownership of a consolidated subsidiary results in loss of control and deconsolidation, any retained ownership interests are re-measured with the gain or loss reported in net earnings.
Use of Judgments and Estimates	(u) Use of Judgments and Estimates The preparation of the consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Information about critical judgments, estimates and assumptions in applying accounting policies that have the most significant effect on the amounts recognized in the consolidated financial statements is included in the following notes: 1. Valuation of inventory Inventories are stated at the lower of cost or net realizable value, and the Company uses judgment and estimate to determine the net realizable value of inventory at the end of each reporting period. Due to the rapid technological changes, the Company estimates the net realizable value of inventory for obsolescence and unmarketable items at the end of reporting period and then writes down the cost of inventories to net realizable value. The net realizable value of the inventory is mainly determined based on assumptions of future demand within a specific time horizon. 2. Impairment of non-financial assets other than goodwill In the process of evaluating the potential impairment of non-financial assets other than goodwill, the Company is required to make subjective judgments in determining the independent cash flows, useful lives, expected future revenue and expenses related to the specific asset groups. Any changes in these estimates based on changed economic conditions or business strategies could result in significant impairment charges or reversal in future years. 3. Recognition of deferred tax assets Deferred tax assets are recognized to the extent that it is probable that future taxable profits will be available against which those deferred tax assets can be utilized. Assessment of the realization of the deferred tax assets requires the Company’s subjective judgment and estimate, including the future revenue growth and profitability, the sources of taxable income, the amount of tax credits that can be utilized and feasible tax planning strategies. Changes in the economic environment, the industry trends and relevant laws and regulations may result in adjustments to the deferred tax assets. 4. Impairment of goodwill The assessment of impairment of goodwill requires the Company to make subjective judgment to determine the identified CGU, allocate the goodwill to relevant CGU and estimate the recoverable amount of relevant CGU. In the process of estimating the recoverable amount of relevant CGU, the Company is required to make subjective judgments in determining the discounted rate, the terminal growth rate, the independent cash flows, useful lives, expected future revenue and expenses related to the CGU.

Application of new and revise_2

Application of new and revised IFRS as issued by the IASB (Tables)	12 Months Ended
	Dec. 31, 2019
Application of new and revised IFRS as issued by the IASB
Schedule of amendments to ifrs and new interpretations issued by the IASB effective for current year	Effective Date New, Revised or Amended Standards and Interpretations Announced by IASB IFRS 16 “Leases” January 1, 2019 IFRIC 23 “Uncertainty over Income Tax Treatments” January 1, 2019 Amendments to IFRS 9 “Prepayment features with negative compensation” January 1, 2019 Amendments to IAS 19 “Plan Amendment, Curtailment or Settlement” January 1, 2019 Amendments to IAS 28 “Long-term interests in associates and joint ventures” January 1, 2019 Annual Improvements to IFRS Standards 2015–2017 Cycle January 1, 2019
Schedule of operating lease commitments	January 1, 2019 (in thousands) Operating lease commitment at December 31, 2018 as disclosed under IAS 17 in the Company’s consolidated financial statements $ 4,874 Recognition exemption for short-term leases (166) Extension and termination options reasonably certain to be exercised 1,610 $ 6,318 Discounted using the incremental borrowing rate at January 1, 2019 $ 5,899 Lease liabilities recognized at January 1, 2019 $ 5,899
Schedule of new and revised standards, amendments and interpretations in issue but not yet effective	New and revised standards, amendments and interpretations in issue but not yet effective Effective Date New, Revised or Amended Standards and Interpretations Announced by IASB Amendments to IFRS 3 “Definition of a Business” January 1, 2020 Amendments to IAS 1 and IAS 8 “Definition of Material” January 1, 2020 Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets Between an Investor and Its Associate or Joint Venture” Effective date to be determined by IASB IFRS 17 “Insurance Contracts” January 1, 2021 Amendments to IFRS 9, IAS39 and IFRS7 “Interest Rate Benchmark Reform” January 1, 2020 Classification of Liabilities as Current or Non-current (Amendments to IAS 1) January 1, 2022

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2019
Significant accounting policies
Schedule of general information about Himax Technologies, Inc.'s subsidiaries	Following is general information about Himax Technologies, Inc.’s subsidiaries: Percentage of Ownership Main Jurisdiction of December 31, December 31, Investor Subsidiary activities Incorporation 2018 2019 Himax Technologies, Inc. Himax Technologies Limited (“Himax Taiwan”) IC design and sales ROC 100.00 % 100.00 % Himax Technologies, Inc. Himax Technologies Korea Ltd. IC design and sales South Korea 100.00 % 100.00 % Himax Technologies, Inc. Himax Technologies Japan Ltd. Sales Japan 100.00 % 100.00 % Himax Technologies, Inc. Himax Semiconductor (Hong Kong) Limited Investments Hong Kong 100.00 % 100.00 % Himax Technologies Limited Himax Technologies (Samoa), Inc. Investments Samoa 100.00 % 100.00 % Himax Technologies (Samoa), Inc. Himax Technologies (Suzhou) Co., Ltd. Sales and technical support PRC 100.00 % 100.00 % Himax Technologies (Samoa), Inc. Himax Technologies (Shenzhen) Co., Ltd. Sales and technical support PRC 100.00 % 100.00 % Percentage of Ownership Main Jurisdiction of December 31, December 31, Investor Subsidiary activities Incorporation 2018 2019 Himax Technologies Limited Himax Display, Inc. LCOS and MEMS design, manufacturing and sales ROC 82.70 % 82.68 % Himax Display, Inc. Integrated Microdisplays Limited LCOS design Hong Kong 82.70 % 82.68 % Himax Display, Inc. Himax Display (USA) Inc. LCOS and MEMS design, sales and technical support Delaware, USA 82.70 % 82.68 % Himax Technologies Limited Himax Analogic, Inc. IC design and sales ROC 98.62 % 98.62 % Himax Technologies, Inc. Himax Imaging, Inc. Investments Cayman Islands 100.00 % 100.00 % Himax Technologies Limited Himax Imaging, Ltd. (“Imaging Taiwan”) IC design and sales ROC 93.70 % 93.70 % Himax Imaging, Ltd. Himax Imaging Corp. IC design California, USA 93.70 % 93.70 % Himax Technologies Limited Himax Media Solutions, Inc. ASIC service ROC 99.22 % 99.22 % Himax Technologies Limited Harvest Investment Limited Investments ROC 100.00 % 100.00 % Himax Technologies Limited Liqxtal Technology Inc. LC Lens design and sales ROC 64.00 % 64.00 % Himax Technologies Limited Himax IGI Precision Ltd. 3D micro and nano structure mastering and prototype replication Delaware, USA 100.00 % 100.00 % Himax Technologies Limited Emza Visual Sense Ltd. (1) Visual sensors and efficient machine vision algorithm Israel 100.00 % 100.00 % Note 1: Emza Visual Sense Ltd. was wholly acquired by Himax Technologies Limited and becomes a subsidiary of the Company from June 28, 2018.
Schedule of basic and diluted earnings per ordinary share	Basic and diluted earnings per ordinary share have been calculated as follows: Year Ended December 31, 2017 2018 2019 Profits (loss) attributable to Himax Technologies, Inc. stockholders (in thousands) $ 27,680 8,569 (13,614) Denominator for basic earnings per ordinary share: Weighted average number of ordinary shares outstanding (in thousands) 344,849 345,020 345,101 Basic earnings (loss) per ordinary share attributable to Himax Technologies, Inc. stockholders $ 0.08 0.02 (0.04) Basic earnings (loss) per ADS attributable to Himax Technologies, Inc. stockholders (2) $ 0.16 0.05 (0.08) Contingently issuable ordinary shares underlying the unvested RSUs and employee stock options granted to employees are included in the calculation of diluted earnings per ordinary share based on treasury stock method. Year Ended December 31, 2017 2018 2019 Profits (loss) attributable to Himax Technologies, Inc. stockholders (in thousands) $ 27,680 8,569 (13,614) Denominator for diluted earnings per ordinary share: Weighted average number of ordinary shares outstanding (in thousands) 344,849 345,020 345,101 Unvested RSUs (in thousands) (1) 54 49 - Employee stock options (in thousands) (1) - - - 344,903 345,069 345,101 Diluted earnings (loss) per ordinary share attributable to Himax Technologies, Inc. stockholders $ 0.08 0.02 (0.04) Diluted earnings (loss) per ADS attributable to Himax Technologies, Inc. stockholders (2) $ 0.16 0.05 (0.08) Note 1: Since the Company had net loss for 2019, the unvested RSUs and employee stock options are not being considered with dilutive effect for the year. Note 2: As the Company’s ordinary shares have been quoted on the NASDAQ Global Select Market under the symbol “HIMX” in the form of ADSs and two ordinary shares represent one ADS with effect from August 10, 2009. The number of ADS equivalent outstanding is determined by dividing the number of ordinary shares by two. Therefore, the weighted average number of ADS equivalent outstanding used in basic earnings per ADS for 2017, 2018 and 2019 is 172,425 thousand, 172,510 thousand and 172,550 thousand, respectively. Additionally, the weighted average number of ADS equivalent outstanding used in diluted earnings per ADS for 2017, 2018 and 2019 is 172,452 thousand, 172,534 thousand and 172,550 thousand, respectively. The earnings (loss) per ADS is presented solely for the convenience of the reader and does not represent a measure under IFRS.

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Dec. 31, 2019
Acquisition
Schedule of estimated fair value of the assets acquired and liabilities assumed at the date of acquisition	The following table summarizes the amounts of estimated fair value of the assets acquired and liabilities assumed at the date of acquisition. Fair value (in thousands) Recognized amounts of identifiable assets acquired and liabilities assumed: Cash $ 170 Current assets, other than cash 335 Property, plant and equipment 27 Deferred tax assets 1,445 Other intangible assets 8,545 Other current liabilities (2,706) Deferred tax liabilities (1,445) Total identifiable net assets acquired $ 6,371

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2019
Cash and Cash Equivalents
Schedule of cash and cash equivalents	December 31, December 31, 2018 2019 (in thousands) Cash, demand deposits and checking accounts $ 98,400 95,525 Time deposits with less than three months maturity date 8,037 5,530 $ 106,437 101,055

Financial Assets at Amortized_2

Financial Assets at Amortized Cost (Tables)	12 Months Ended
	Dec. 31, 2019
Financial Assets at Amortized Cost
Schedule of financial assets at amortized cost	December 31, December 31, 2018 2019 (in thousands) Time deposit with original maturities more than three months $ 11,229 11,049

Financial Assets at Fair Valu_3

Financial Assets at Fair Value Through Profit or Loss (Tables)	12 Months Ended
	Dec. 31, 2019
Financial Assets at Fair Value Through Profit or Loss
Summary of financial assets at fair value through profit or loss	Following is a summary of financial assets at fair value through profit or loss as of December 31, 2018 and 2019: December 31, December 31, 2018 2019 (in thousands) Equity securities-unlisted company $ 9,768 13,500 Non-current $ 9,768 13,500

Accounts Receivable, net (Table

Accounts Receivable, net (Tables)	12 Months Ended
	Dec. 31, 2019
Accounts Receivable, net
Schedule of accounts receivable, net	January 1, December 31, December 31, 2018 2018 2019 (in thousands) Accounts receivable $ 188,774 189,569 165,133 Less: Allowance for doubtful accounts - - - Less: Loss allowance - (290) (190) $ 188,774 189,279 164,943
Schedule of analysis of expected credit losses	Analysis of expected credit losses which was measured based on the aforementioned method, was as follows: December 31,2018 Loss Carrying allowance amount of Weighted for lifetime accounts average expected receivable loss rate credit (in thousands) (in thousands) Not past due $ 186,654 0.00 % - Past due within 30 days 2,622 0.00 % - Past due 31‑60 days 3 0%‑0.01 % - Past due 61‑90 days - 0%‑6.29 % - Past due 91‑120 days - 0%‑18.21 % - Past due over 121 days - 100.00 % - $ 189,279 - December 31, 2019 Loss Carrying allowance amount of Weighted for lifetime accounts average loss expected receivable rate credit (in thousands) (in thousands) Not past due $ 162,765 0.00 % - Past due within 30 days 1,685 0%-0.25 % - Past due 31‑60 days 474 0%-4.16 % - Past due 61‑90 days - 0%-4.17 % - Past due 91‑120 days 19 0%-20.4 % - Past due over 121 days - 100.00 % - $ 164,943 -
Summary of activity in the loss allowance	The activity in the loss allowance is as follows: Loss Allowance Balance at Amounts Beginning Charges to utilized / Balance at Period of year earnings write-offs end of year (in thousands) Year 2017 $ 1,395 155 (1,550) - Year 2018 $ - 290 - 290 Year 2019 $ 290 67 (167) 190

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2019
Inventories
Schedule of inventories	December 31, December 31, 2018 2019 (in thousands) Finished goods $ 41,557 41,310 Work in process 77,159 72,070 Raw materials 43,028 29,729 Supplies 817 665 $ 162,561 143,774

Equity Method Investments (Tabl

Equity Method Investments (Tables)	12 Months Ended
	Dec. 31, 2019
Equity Method Investments
Schedule of equity method investments in associates	Associates consisted of the following: December 31, 2018 December 31, 2019 Place of Name of Principal Incorporation Carrying Holding Carrying Holding Associate Activities and operation amount % amount % (in thousands) (in thousands) Ganzin Technology Corp. Eye tracking chip and module Taipei, Taiwan $ 1,473 49.32 1,156 49.35 Iris Optronics Co., Ltd. E-paper manufacturing and sales Tainan, Taiwan 44 1.55 41 1.25 Kneron Inc. Artificial intelligence chip design California, USA - - - - Viewsil Microelectronics (Kunshan) Limited IC design and sales Kunshan, China 2,547 49.00 2,549 49.00 $ 4,064 3,746
Schedule of amount recognized by the Company at its share of those associates	There is no individually significant associate for the Company. The following table summarized the amount recognized by the Company at its share of those associates: For the year ended December 31, 2017 2018 2019 (in thousands) The Company’s share of losses of associates $ (1,200) (1,095) (477) The Company’s share of other comprehensive income (loss) of associates $ 106 (68) 26 The Company’s share of total comprehensive income (loss) of associates $ (1,094) (1,163) (451)

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Other Intangible Assets
Schedule of other intangible assets	Technology Software Others Total (in thousands) Cost Balance at January 1, 2018 $ 6,889 4,268 100 11,257 Acquisitions through business combinations 6,282 - 2,663 8,945 Additions - 925 - 925 Transfer from property, plant and equipment - 9 - 9 Disposals - - - - Effect of exchange rate changes - (8) (13) (21) Balance at December 31, 2018 13,171 5,194 2,750 21,115 Additions - 152 - 152 Transfer from property, plant and equipment - - - - Disposals - - - - Effect of exchange rate changes - (4) 39 35 Balance at December 31, 2019 $ 13,171 5,342 2,789 21,302 Accumulated Amortization Balance at January 1, 2018 $ 4,756 3,548 54 8,358 Amortization for the year 1,433 469 78 1,980 Transfer from property, plant and equipment - 7 - 7 Disposals - - - - Effect of exchange rate changes - (7) (1) (8) Balance at December 31, 2018 6,189 4,017 131 10,337 Amortization for the year 1,492 602 119 2,213 Transfer from property, plant and equipment - - - - Disposals - - - - Effect of exchange rate changes - (4) 6 2 Balance at December 31, 2019 $ 7,681 4,615 256 12,552 Carrying amounts At December 31, 2018 $ 6,982 1,177 2,619 10,778 At December 31, 2019 $ 5,490 727 2,533 8,750
Schedule of estimated useful lives of other intangible assets	Other intangible assets were amortized on a straight-line basis over their estimated useful lives as follows: Technology years Software 2-10 years Others (except for trademark) 7-15 years

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment
Schedule of property, plant and equipment	(a) Prepayments for purchase Research Office of equipment Building and furniture and and development and construction Land improvements Machinery equipment equipment Others in progress Total (in thousands) Cost Balance at January 1, 2018 $ 14,328 24,944 55,070 40,192 11,887 29,157 27,394 202,972 Acquisitions through business combinations - - 700 - 27 - - 727 Additions - 4,268 14,520 6,084 1,352 3,879 14,045 44,148 Transfers - 2,759 684 96 - - (3,548) (9) Disposals - - (506) (415) (232) (570) - (1,723) Effect of exchange rate changes - - - - (70) (86) - (156) Balance at December 31, 2018 14,328 31,971 70,468 45,957 12,964 32,380 37,891 245,959 Adjustments on initial Application of IFRS 16 - - - - - 5,899 - 5,899 Additions 27,500 6,502 3,909 1,069 884 4,280 25 44,169 Transfers - 36,884 - - 468 - (37,352) - Disposals - - (51) (2,388) (638) (3,273) - (6,350) Effect of exchange rate changes - - - - (12) (38) - (50) Balance at December 31, 2019 $ 41,828 75,357 74,326 44,638 13,666 39,248 564 289,627 Accumulated Depreciation Balance at January 1, 2018 $ - 14,724 40,163 29,447 10,317 23,746 - 118,397 Depreciation for the year - 1,326 7,891 5,087 710 3,333 - 18,347 Transfers - - - (7) - - - (7) Disposals - - (506) (415) (232) (569) - (1,722) Effect of exchange rate changes - - - - (58) (65) - (123) Balance at December 31, 2018 - 16,050 47,548 34,112 10,737 26,445 - 134,892 Depreciation for the year - 4,074 6,718 4,795 904 5,695 - 22,186 Transfers - - - - - - - - Disposals - - (51) (2,388) (638) (3,265) - (6,342) Effect of exchange rate changes - - - - (17) (30) - (47) Balance at December 31, 2019 $ - 20,124 54,215 36,519 10,986 28,845 - 150,689 Carrying amounts At December 31, 2018 $ 14,328 15,921 22,920 11,845 2,227 5,935 37,891 111,067 At December 31, 2019 $ 41,828 55,233 20,111 8,119 2,680 10,403 564 138,938
Schedule of estimated useful lives of property plant and equipment	Buildings years Building improvements 4-16 years Machinery 4-6 years Research and development equipment 2-6 years Office furniture and equipment 3-8 years Others 2-15 years
Summary of lease liabilities	December 31, 2019 (in thousands) Current portion (classified under other current liabilities) $ 1,432 Non-current portion (classified under other non-current liabilities) 2,788 $ 4,220
Summary of additional lease information	Year ended December 31, 2019 (in thousands) Expenses relating to short-term leases $ 313 Expenses relating to low-value asset leases $ 143 Expenses relating to variable lease payments not included in the measurement of lease liabilities $ 1,631
Summary of reconciliation of lease liabilities to cash flows arising from financing activities	Lease Liabilities (in thousands) January 1, 2019 $ 5,899 Change from financing cash flows: Payment of lease liabilities (1,957) Total Change from financing cash flows (1,957) Other Changes: New lease 246 Interest expense 112 Interest paid (112) Effect of exchange rate changes 32 Total liability-related other changes 278 December 31, 2019 $ 4,220

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Other Current Liabilities
Schedule of other current liabilities	December 31, December 31, 2018 2019 (in thousands) Accrued payroll and related expenses $ 10,009 9,522 Accrued mask, mold fees and other expenses for RD 9,935 9,263 Payable for purchases of building and equipment 5,611 2,298 Accrued software maintenance 1,921 2,275 Allowance for sales discounts 494 896 Accrued insurance, welfare expenses, professional fee 13,810 15,854 $ 41,780 40,108
Schedule of activity in the sales discounts	The activity in the sales discounts is as follows: Allowance for sales discounts Balance at Balance at beginning Charges to Amounts end of Period of year earnings utilized year (in thousands) Year 2017 $ 1,536 8,720 (9,053) 1,203 Year 2018 $ 1,203 1,855 (2,564) 494 Year 2019 $ 494 6,448 (6,046) 896

Short-Term Borrowings (Tables)

Short-Term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2019
Short-Term Borrowings
Schedule of short-term borrowing	December 31, December 31, 2018 2019 (in thousands) Unsecured borrowings $ 20,000 57,339 Secured borrowings $ 164,000 164,000 Unused credit lines $ 247,295 242,476 Interest rate-unsecured borrowings 2.96 % 1.04403%~2.96453 % Interest rate-secured borrowings 0.35%~0.78 % 0.35%~0.78 %
Schedule of reconciliation of liabilities to cash flows arising from financing activities	The reconciliation of borrowings to cash flows arising from financing activities was as follows: Unsecured Secured borrowings borrowings (in thousands) January 1, 2018 $ - 147,000 Change from financing cash flows: Proceeds from borrowings 40,000 91,000 Repayment from borrowings (20,000) (74,000) Total Change from financing cash flows 20,000 17,000 December 31,2018 20,000 164,000 Change from financing cash flows: Proceeds from borrowings 244,224 158,000 Repayment from borrowings (207,006) (158,000) Total Change from financing cash flows 37,218 - Other Changes: Effect of exchange rate changes 121 - Total liability-related other changes 121 - December 31,2019 $ 57,339 164,000

Employee benefits (Tables)

Employee benefits (Tables)	12 Months Ended
	Dec. 31, 2019
Employee benefits
Schedule of reconciliations of defined benefit obligation at present value and plan asset at fair value	Reconciliations of defined benefit obligation at present value and plan asset at fair value are as follows: December 31, December 31, 2018 2019 (in thousands) Present value of the defined benefit obligations $ 3,184 3,142 Fair value of plan assets (3,565) (3,730) $ (381) (588) Net defined benefit liabilities 151 50 Prepaid pension costs (532) (638) $ (381) (588)
Schedule of movements in present value of the defined benefit obligations	(i) Movements in present value of the defined benefit obligations Year ended December 31, 2018 2019 (in thousands) Balance at beginning of year $ 4,460 3,184 Service costs 20 26 Interest expense 76 121 Remeasurements loss (gain): Actuarial loss (gain) arising from: -Changes in demographic assumptions 47 2 -Experience adjustment 10 (149) -Change in financial assumptions (1,217) 53 Refund of overfunding - (18) Effect of changes in exchange rates (212) (77) Balance at end of year $ 3,184 3,142
Schedule of movements in the fair value of plan assets	(i) Movements in the fair value of plan assets Year ended December 31, 2018 2019 (in thousands) Balance at beginning of year $ 3,410 3,565 Interest income 57 140 Remeasurements gain (loss): -Return on plan assets excluding interest income 81 120 Contributions paid by the employer 132 56 Refund of overfunding - (70) Effect of changes in exchange rate (115) (81) Balance at end of year $ 3,565 3,730
Schedule of expenses recognized in profit or loss	(i) Expenses recognized in profit or loss Year ended December 31, 2017 2018 2019 (in thousands) Current service costs $ 15 20 26 Interest expense (income) 19 19 (19) $ 34 39 7 Cost of revenues $ 9 14 6 Research and development 17 18 1 General and administrative 5 4 - Sales and marketing 3 3 - $ 34 39 7
Schedule of remeasurement of net defined benefit liability recognized in other comprehensive income	(i) Remeasurement of net defined benefit liability recognized in other comprehensive income Year ended December 31, 2018 2019 (in thousands) Balance at beginning of year $ 1,262 129 Recognized during the period (1,133) (189) Balance at end of year $ 129 (60)
Schedule of principal actuarial assumptions	The principal actuarial assumptions were as follows: December 31, December 31, 2018 2019 Discount rate 1.22%‑1.24 % 0.87%-0.88 % Rate of increase in compensation levels 3.00 % 3.00 %
Schedule of sensitivity analysis	Reasonably possible changes at December 31, 2018 and 2019 to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below. December 31, 2018 December 31, 2019 + 0.5% - 0.5% + 0.5% ‑0.5% (in thousands) (in thousands) Discount rate (284) 317 (272) 302 Rate of increase in compensation levels 310 (281) 294 (268)

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]
Schedule of share-based compensation expenses	The amounts of share-based compensation expenses included in applicable costs of sales and expense categories and related tax effects are summarized as follows: Year ended December 31, 2017 2018 2019 (in thousands) Cost of revenues $ 204 90 9 Research and development 5,222 3,165 339 General and administrative 723 387 50 Sales and marketing 995 544 59 Total compensation recognized in income $ 7,144 4,186 457 Income tax benefit $ 1,525 894 89
Schedule of RSUs activity under the long-term incentive plan	RSUs activity under the long-term incentive plan during the periods indicated is as follows: Number of Weighted Underlying Average Grant Shares for RSUs Date Fair Value Balance at January 1, 2017 182,488 $ 8.60 Granted 580,235 10.93 Vested (662,368) 10.62 Forfeited (7,755) 8.77 Balance at December 31, 2017 92,600 8.77 Granted 676,273 5.76 Vested (698,427) 5.92 Forfeited (10,108) 8.55 Balance at December 31, 2018 60,338 7.98 Vested (38,878) 8.29 Forfeited (2,967) 7.98 Balance at December 31, 2019 18,493 7.34
Schedule of allocation of compensation expenses and related tax effects from the RSUs granted to employees under the long-term incentive plan	The allocation of compensation expenses and related tax effects from the RSUs granted to employees under the long-term incentive plan are summarized as follows: Year ended December 31, 2017 2018 2019 (in thousands) Cost of revenues $ 112 56 - Research and development 5,097 3,104 86 General and administrative 686 373 26 Sales and marketing 980 538 19 Total compensation recognized in income $ 6,875 4,071 131 Income tax benefit $ 1,525 894 30
Schedule of valuation assumptions	The risk-free rates for the expected term of the options are based on the interest rates of 1 years and 1.5 years U.S. Treasury yield at the time of grant. 2019 plan Valuation assumptions: Expected dividend yield 3.5 % Expected volatility 51.96%-57.79 % Expected term (years) 1-1.5 Risk-free interest rate 1.69%-1.75 %
Schedule of stock option activity	Stock option activity during the periods indicated is as follows: Weighted Weighted average average remaining Number exercise contractual of Units price term Granted 2,226,690 $ 2.27 1.75 Exercised - - Forfeited - - Balance at December 31, 2019 2,226,690 2.27 1.5 Exercisable at December 31, 2019 - -
Himax Imaging [Member]
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]
Schedule of valuation assumptions	2016 plan Valuation assumptions: Expected dividend yield 0 % Expected volatility 38.04 % Expected term (years) 3.125 Risk-free interest rate 0.50 %
Schedule of stock option activity	Stock option activity during the periods indicated is as follows: Weighted Weighted average average remaining Number exercise contractual of shares price term Balance at January 1, 2017 616,000 $ 0.9139 3.0 Granted - - Exercised - - Forfeited (35,000) 0.9139 Balance at December 31, 2017 581,000 0.9139 2.0 Granted - - Exercised - - Forfeited (35,000) 0.9139 Balance at December 31, 2018 546,000 0.9139 1.0 Granted - - Exercised - - Forfeited (25,000) 0.9139 Expired (521,000) 0.9139 Balance at December 31, 2019 - - Exercisable at December 31, 2019 - -
Imaging Taiwan [Member]
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]
Schedule of valuation assumptions	The risk-free rates for the expected term of the options are based on the interest rates of 2 years and 5 years ROC central government bond at the time of grant. 2016 plan Valuation assumptions: Expected dividend yield 0 % Expected volatility 38.04 % Expected term (years) 3.125 Risk-free interest rate 0.50 %
Schedule of stock option activity	Stock option activity during the periods indicated is as follows: Weighted Weighted average average remaining Number exercise contractual of shares price term Balance at January 1, 2017 1,797,000 $ 0.9139 3.0 Granted - - Exercised (115,000) 0.9139 Forfeited (173,000) 0.9139 Balance at December 31, 2017 1,509,000 0.9139 2.0 Granted - - Exercised - - Forfeited (150,000) 0.9139 Balance at December 31, 2018 1,359,000 0.9139 1.0 Granted - - Exercised - - Forfeited (209,000) 0.9139 Expired (1,135,000) 0.9139 Balance at December 31, 2019 15,000 0.9139 Exercisable at December 31, 2019 15,000 0.9139
Himax Display [Member]
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]
Schedule of valuation assumptions	The risk-free rate for the expected term of the options is based on the interest rates of 2 years and 5 years ROC central government bond at the time of grant. 2015 plan Valuation assumptions: Expected dividend yield 0 % Expected volatility 33.52 % Expected term (years) 3.125 Risk-free interest rate 0.65 %
Schedule of stock option activity	Stock option activity during the periods indicated is as follows: Weighted Weighted average average remaining Number exercise contractual of shares price term Balance at January 1, 2017 1,993,000 $ 1.986 Granted - - Exercised - - Forfeited (50,000) 1.986 Balance at December 31, 2017 1,943,000 1.986 Granted - - Exercised - - Forfeited (32,000) 1.986 Balance at December 31, 2018 1,911,000 1.986 Granted - - Exercised - - Forfeited (22,200) 1.986 Expired (1,888,800) 1.986 Balance at December 31, 2019 - - Exercisable at December 31, 2019 - -

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2019
Equity
Schedule of balance of additional paid-in capital	Balance of additional paid-in capital as of December 31, 2018 and 2019 were as follows: December 31, December 31, 2018 2019 (in thousands) From ordinary shares $ 93,341 93,341 From treasury shares 5,080 5,025 From share-based compensation 6,182 6,634 From share of changes in equities of associates 146 150 $ 104,749 105,150
Schedule of changes in accumulated other comprehensive income, net of tax	Changes in accumulated other comprehensive income, net of tax, are as follows: Unrealized Defined Accumulated Foreign gains benefit other currency (losses) on pension comprehensive translation securities plans income (in thousands) Beginning balance, January 1, 2017 $ (279) (350) (925) (1,554) Exchange differences arising on translation of foreign operations 862 - - 862 Changes in fair value of financial assets - 313 - 313 Remeasurement of defined benefit pension plans - - (67) (67) Ending balance, December 31, 2017 583 (37) (992) (446) Exchange differences arising on translation of foreign operations (334) - - (334) Changes in fair value of financial assets - (869) - (869) Remeasurement of defined benefit pension plans - - 1,100 1,100 Ending balance, December 31, 2018 249 (906) 108 (549) Exchange differences arising on translation of foreign operations (545) - - (545) Changes in fair value of financial assets - (30) - (30) Remeasurement of defined benefit pension plans - - 172 172 Ending balance, December 31, 2019 $ (296) (936) 280 (952)
Schedule of noncontrolling interest	(a) Noncontrolling interest Year ended December 31, 2017 2018 2019 (in thousands) Balance at the beginning of year $ 418 (1,735) (4,261) Equity attributable to non-controlling interests Loss for the year (2,142) (2,543) (2,570) Transfer of financial liability to noncontrolling interests - - 5,071 Changes in fair value of financial assets 9 (26) (5) Remeasurement of defined benefit pension plans (14) 33 17 Share-based compensation expenses 52 22 5 New shares issued by subsidiary (25) (10) - Exchange differences arising on translation of foreign operations - (2) - Purchase of subsidiary shares from noncontrolling interests (33) - - Balance at the end of year $ (1,735) (4,261) (1,743)

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Taxes
Schedule of income tax expense (benefit) recognized in profit or loss	(a) Income tax expense (benefit) recognized in profit or loss for the years ended December 31, 2017, 2018 and 2019 consists of the following: Year ended December 31, 2017 2018 2019 (in thousands) Current tax expense Current period $ 6,852 5,878 1,461 Adjustment for prior periods (686) (172) (126) 6,166 5,706 1,335 Deferred tax expense Origination and reversal of temporary differences (955) 1,012 247 Investment tax credits and operating loss carryforward (657) (4,525) (1,166) Effect of tax rate changes - (1,199) - (1,612) (4,712) (919) Total income tax expense $ 4,554 994 416
Schedule of income taxes expense (benefit) recognized directly in other comprehensive income	(a) Income taxes expense (benefit) recognized directly in other comprehensive income for the years ended December 31, 2017, 2018 and 2019 consist of the following: Year ended December 31, 2017 2018 2019 (in thousands) Items that will not be reclassified to profit or loss: Remeasurements of defined benefit pension plans $ (15) 169 25
Schedule of reconciliation of the expected income tax expense computed based on the ROC statutory income tax rate, compared with the actual income tax expense as reported in the consolidated statements of profit or loss	(a) Reconciliation of the expected income tax expense computed based on the ROC statutory income tax rate of 17% in 2017 and 20% in 2018 and 2019, compared with the actual income tax expense as reported in the consolidated statements of profit or loss for the years ended December 31, 2017, 2018 and 2019 are summarized as follows: Years ended December 31, 2017 2018 2019 Rate Amount Rate Amount Rate Amount (in thousands) (in thousands) (in thousands) Profit (loss) before income taxes $ 30,092 $ 7,020 $ (15,768) Income tax expense calculated at the statutory rate 17.0 % 5,116 20.0 % 1,404 20.0 % (3,154) Tax on undistributed earnings (3.9) % (1,181) (10.8) % (755) 8.0 % (1,261) Tax-exempt income (1.8) % (548) (16.2) % (1,135) - - Tax benefit resulting from setting aside legal reserve from prior year’s income (2.3) % (686) (0.8) % (56) 0.3 % (51) Tax benefit resulting from offsetting prior year’s undistributed earning tax with current year’s loss - - - - 2.8 % (443) Increase in tax credits (13.1) % (3,926) (75.6) % (5,306) 17.1 % (2,698) Effect of change of unrecognized deductible temporary differences, tax losses carryforwards and investment tax credits 19.3 % 5,815 100.2 % 7,034 (40.9) % 6,455 Net of non-taxable income and non-deductible expense 0.4 % 115 (2.1) % (151) (2.2) % 343 Capital gain tax 7.7 % 2,304 (1.6) % (116) - - Changes in unrecognized tax benefits related to prior year tax positions, net of its impact to tax-exempted income (1.0) % (298) 6.3 % 440 (1.2) % 194 Foreign tax rate differential (9.9) % (2,988) 12.1 % 850 (3.5) % 548 Variance from audits, amendments and examinations of prior years’ income tax filings 1.5 % 456 (0.8) % (58) (2.3) % 368 Effect of tax rate changes - - (17.1) % (1,199) - - Others 1.2 % 375 0.6 % 42 (0.7) % 115 Income tax expense $ 4,554 $ 994 $ 416 Effective tax rate 15.1 % 14.2 % (2.6) %
Schedule of components of deferred tax assets and deferred tax liabilities	(a) As of December 31, 2018 and 2019, the components of deferred tax assets and deferred tax liabilities were as follows: December 31, December 31, 2018 2019 (in thousands) Deferred tax assets: Inventory $ 5,996 5,089 Tax credit carryforwards 3,567 5,645 Operating loss carryforward-statutory tax 2,166 1,254 Accrued compensated absences 553 588 Allowance for sales discounts 685 576 Depreciation 481 521 Unrealized foreign exchange loss 8 102 Others 448 658 $ 13,904 14,433 Deferred tax liabilities: Acquired intangible assets $ (1,645) (1,255) Remeasurement of defined benefit plans (114) (139) $ (1,759) (1,394)
Schedule of changes in deferred tax assets and liabilities	(a) Changes in deferred tax assets and liabilities were as follows: Recognized Recognized Recognized in other Recognized in other January 1, in profit or comprehensive December in profit or comprehensive December 2018 loss income 31, 2018 loss income 31, 2019 (in thousands) Inventory $ 4,581 1,415 - 5,996 (907) - 5,089 Tax credit carryforwards 618 2,949 - 3,567 2,078 - 5,645 Operating loss carryforward 590 1,576 - 2,166 (912) - 1,254 Accrued compensated absences 446 107 - 553 35 - 588 Allowance for sales discounts 575 110 - 685 (109) - 576 Depreciation 367 114 - 481 40 - 521 Unrealized foreign exchange loss (gain) (25) 33 - 8 94 - 102 Remeasurement of defined benefit plans 138 (83) (169) (114) - (25) (139) Acquired intangible assets (86) (1,559) - (1,645) 390 - (1,255) Others 398 50 - 448 210 - 658 Total $ 7,602 4,712 (169) 12,145 919 (25) 13,039
Schedule of unrecognized deferred tax assets	(a) Unrecognized Deferred Tax Assets Gross amount of deferred tax assets have not been recognized in respect of the following items. December 31, December 31, 2018 2019 (in thousands) Unused tax credits $ 1,934 1,560 Unused operating loss carryforwards-statutory tax 222,240 224,566 Unused operating loss carryforwards-undistributed earnings tax 198,639 229,177 Others 21,665 27,333 $ 444,478 482,636
Schedule of unrecognized deferred tax assets of unused operating loss carry forwards	As of December 31, 2019, the expiration period for abovementioned unrecognized deferred tax assets of unused operating loss carryforwards for statutory tax were as follows: Unrecognized Deductible amount deferred tax assets Expiration year (in thousands) Taiwan operations $ 90,601 $ 18,120 2020~2024 108,690 21,738 2025~2029 Hong Kong operations 1,820 150 Indefinitely US operations 11,789 3,078 2024~2039 Israel operations 11,666 2,683 Indefinitely $ 45,769

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2019
Financial Instruments
Schedule of financial assets	(i) Financial assets December 31, December 31, 2018 2019 (in thousands) Financial assets measured at fair value through profit or loss $ 9,768 13,500 Financial assets measured at fair value through other comprehensive income 791 709 Measured at amortized cost: Cash and cash equivalents 106,437 101,055 Financial assets at amortized cost 11,229 11,049 Accounts receivable and other receivables (including related parties) 194,021 168,377 Restricted deposit (including current and noncurrent) 164,456 164,133 Refundable deposits 1,311 4,372 Subtotal 477,454 448,986 Total $ 488,013 463,195
Schedule of financial liabilities	(i) Financial liabilities December 31, December 31, 2018 2019 (in thousands) Measured at amortized cost: Unsecured borrowings $ 20,000 57,339 Secured borrowings 164,000 164,000 Financial liability at amortized cost 5,071 - Accounts payables and other payables (including related party) 196,429 154,175 Lease liabilities - 4,220 Guarantee deposits 154 400 Total $ 385,654 380,134
Schedule of contractual maturities of financial liabilities, including estimated interest payments of short-term borrowings.	The following, except for payables (including related parties) that are repayable within a year, are the contractual maturities of financial liabilities, including estimated interest payments of unsecured borrowings, secured borrowings and lease liabilities. Contractual Within 6 6‑12 Over 5 (in thousands) cash flows months months 1‑2 years 2‑5 years years December 31, 2018 Non-derivative financial liabilities Unsecured borrowings $ 20,003 20,003 - - - - Secured borrowings 164,334 114,329 50,005 - - - Financial liability at amortized cost 5,071 5,071 - - - - Guarantee deposits 154 154 - - - - $ 189,562 139,557 50,005 - - - December 31, 2019 Non-derivative financial liabilities Unsecured borrowings $ 57,625 57,625 - - - - Secured borrowings 164,254 114,248 50,006 - - - Lease liabilities 4,450 971 559 1,614 1,306 - Guarantee deposits 400 400 - - - - $ 226,729 173,244 50,565 1,614 1,306 -
Schedule of company's significant exposure to foreign currency risk	The Company’s significant exposure to foreign currency risk was as follows: December 31, 2018 December 31, 2019 Foreign Exchange Functional Foreign Exchange Functional (in thousands) currency rate currency currency rate currency Financial assets Monetary items NTD 205,394 30.715 6,687 148,825 29.98 4,964 CNY 33,590 6.8681 4,891 34,726 6.9762 4,978 Financial liabilities Monetary items NTD 922,148 30.715 30,023 897,593 29.98 29,939
Schedule of fair value hierarchy	(1) Fair value hierarchy December 31, 2018 Carrying Fair Value (in thousands) Amount Level 1 Level 2 Level 3 Total Financial assets measured at fair value through profit or loss Equity securities-unlisted company $ 9,768 - - 9,768 9,768 Subtotal 9,768 - - 9,768 9,768 Financial assets measured at fair value through other comprehensive income Equity securities-unlisted company 791 - - 791 791 Total $ 10,559 - - 10,559 10,559 December 31, 2019 Carrying Fair Value (in thousands) Amount Level 1 Level 2 Level 3 Total Financial assets measured at fair value through profit or loss Equity securities-unlisted company $ 13,500 - - 13,500 13,500 Subtotal 13,500 - - 13,500 13,500 Financial assets measured at fair value through other comprehensive income Equity securities-unlisted company 709 - - 709 709 Total $ 14,209 - - 14,209 14,209
Schedule of movement in financial assets included in Level 3 of fair value hierarchy	(1) Movement in financial assets included in Level 3 of fair value hierarchy Financial assets Financial assets at fair value at fair value through profit or through other (in thousands) loss comprehensive income Total January 1, 2018 $ 1,600 1,522 3,122 Disposal-capital reduction of investment - (29) (29) Reclassified from equity method investments 6,136 - 6,136 Recognized in other comprehensive income - (702) (702) Recognized in profit or loss 2,032 - 2,032 December 31, 2018 $ 9,768 791 10,559 Financial assets Financial assets at fair value at fair value through other through profit or comprehensive (in thousands) loss income Total January 1, 2019 $ 9,768 791 10,559 Disposal-capital reduction of investment - (47) (47) Recognized in other comprehensive income - (35) (35) Recognized in profit or loss 3,732 - 3,732 December 31, 2019 $ 13,500 709 14,209

Financial Risk Management (Tabl

Financial Risk Management (Tables)	12 Months Ended
	Dec. 31, 2019
Financial Risk Management
Schedule of sales percentage from significant customer	The Company depends on two customers for majority of its revenues. The Company’s sales to these two customers as a percentage of revenues are as follows: Year Ended December 31, 2017 2018 2019 Customer A and its affiliates 25.8 % 28.1 % 29.5 % Customer B and its affiliates 15.5 % 12.6 % 8.9 %
Schedule of accounts receivable percentage from significant customers	The percentage of the Company’s accounts receivable accounted by customers, those representing more than 10% of total accounts receivable balance, is summarized as follows: December 31, December 31, 2018 2019 Customer A and its affiliates 33.5 % 37.7 % Customer B and its affiliates 12.9 % 7.9 %

Capital management (Tables)

Capital management (Tables)	12 Months Ended
	Dec. 31, 2019
Capital management
Schedule of capital management	There were no changes in the Company’s approach to capital management during the year ended December 31, 2019. Neither the Company nor its subsidiaries are subject to externally imposed capital managements. December 31, December 31, 2018 2019 (in thousands) Total liabilities $ 394,391 387,237 Less: cash and cash equivalents 106,437 101,055 $ 287,954 286,182 Equity attributable to owners of Himax Technologies, Inc. $ 446,548 432,987

Related-party Transactions (Tab

Related-party Transactions (Tables)	12 Months Ended
	Dec. 31, 2019
Related-party Transactions
Schedule of compensation to key management personnel	The compensation to key management personnel for the years ended December 31, 2017, 2018 and 2019 were as follows: Year ended December 31, 2017 2019 (in thousands) Short-term employee benefits $ 829 855 822 Post-employment benefits 7 7 7 Share-based compensation 226 41 14 $ 1,062 903 843

Pledged assets (Tables)

Pledged assets (Tables)	12 Months Ended
	Dec. 31, 2019
Pledged assets
Schedule of pledged assets	December 31, December 31, Pledged assets (1) Pledged to secure 2018 2019 (in thousands) Restricted cash and time deposit Secured borrowings $ 164,000 164,000 Restricted time deposits For government grants 326 - Restricted time deposits For customs duties 130 133 $ 164,456 164,133

Segment, Product and Geograph_2

Segment, Product and Geographic Information (Tables)	12 Months Ended
	Dec. 31, 2019
Segment, Product and Geographic Information
Schedule of segment reporting	The Non-driver segment primarily is engaged in the design, research, manufacturing and sale of non-driver products, such as timing controllers, 3D Sensing Solution, LCOS, CMOS Image Sensors and WLO. Year Ended December 31, 2017 Non-driver Consolidated Driver IC products Total (in thousands) Segment revenues $ 529,847 155,320 685,167 Segment operating income (loss) $ 43,021 (34,662) 8,359 Non operating income, net 21,733 Consolidated profits before income taxes $ 30,092 Significant noncash items: Share Based Compensation $ 365 632 997 Depreciation and amortization $ 4,940 11,740 16,680 Year Ended December 31, 2018 Non-driver Consolidated Driver IC products Total (in thousands) Segment revenues $ 586,258 137,347 723,605 Segment operating income (loss) $ 56,023 (52,638) 3,385 Non operating income, net 3,635 Consolidated profits before income taxes $ 7,020 Significant noncash items: Share Based Compensation $ 189 219 408 Depreciation and amortization $ 3,248 17,079 20,327 Year Ended December 31, 2019 Non-driver Consolidated Driver IC products Total (in thousands) Segment revenues $ 544,727 127,108 671,835 Segment operating income (loss) $ 29,070 (47,377) (18,307) Non operating income, net 2,539 Consolidated loss before income taxes $ (15,768) Significant noncash items: Share Based Compensation $ 221 236 457 Depreciation and amortization $ 5,511 18,888 24,399
Schedule of segment revenues in geographic region	The following tables summarize information pertaining to the segment revenues from customers in different geographic region (based on customer’s headquarter location): For the year ended December 31, 2017 Non-driver Consolidated Driver IC products Total (in thousands) China $ 353,505 67,703 421,208 Taiwan 146,302 30,649 176,951 Other Asia Pacific (Philippines, Korea and Japan) 30,040 37,739 67,779 Europe and America - 19,229 19,229 $ 529,847 155,320 685,167 For the year ended December 31, 2018 Non-driver Consolidated Driver IC products Total (in thousands) China $ 419,249 61,143 480,392 Taiwan 136,526 31,596 168,122 Other Asia Pacific (Philippines, Korea and Japan) 30,483 41,811 72,294 Europe and America - 2,797 2,797 $ 586,258 137,347 723,605 For the year ended December 31, 2019 Non-driver Consolidated Driver IC products Total (in thousands) China $ 421,729 50,643 472,372 Taiwan 90,971 38,286 129,257 Other Asia Pacific (Philippines, Korea and Japan) 31,861 36,918 68,779 Europe and America 166 1,261 1,427 $ 544,727 127,108 671,835
Schedule of segment revenues from major product lines	The following tables summarize information pertaining to the segment revenues from major product lines: For the year ended December 31, 2017 Non-driver Consolidated Driver IC products Total (in thousands) Display drivers for large-size applications $ 224,798 - 224,798 Display drivers for mobile handsets applications 113,591 - 113,591 Display drivers for consumer electronics applications 191,458 - 191,458 Non-driver products - 155,320 155,320 $ 529,847 155,320 685,167 For the year ended December 31, 2018 Non-driver Consolidated Driver IC products Total (in thousands) Display drivers for large-size applications $ 260,540 - 260,540 Display drivers for mobile handsets applications 112,221 - 112,221 Display drivers for consumer electronics applications 213,497 - 213,497 Non-driver products - 137,347 137,347 $ 586,258 137,347 723,605 For the year ended December 31, 2019 Non-driver Consolidated Driver IC products Total (in thousands) Display drivers for large-size applications $ 237,276 - 237,276 Display drivers for mobile handsets applications 114,956 - 114,956 Display drivers for consumer electronics applications 192,495 - 192,495 Non-driver products - 127,108 127,108 $ 544,727 127,108 671,835
Schedule of carrying values of company's tangible long-lived assets	The carrying values of the Company’s property, plant and equipment are located in the following countries: December 31, December 31, 2018 2019 (in thousands) Taiwan $ 109,732 136,986 U.S. 668 730 China 540 803 Korea 83 95 Israel 28 265 Japan 16 59 $ 111,067 138,938
Schedule of revenues from significant customers	Revenues from significant customers, those representing 10% or more of total revenue for the respective periods, are summarized as follows: Year ended December 31, 2017 2018 2019 (in thousands) Driver IC segment: Customer A and its affiliates $ 147,961 178,907 182,442 Customer B and its affiliates 102,493 87,927 56,260 $ 250,454 266,834 238,702 Non-driver products segment: Customer A and its affiliates $ 28,767 24,088 15,988 Customer B and its affiliates 3,887 2,917 3,521 $ 32,654 27,005 19,509
Schedule of accounts receivable from significant customers	Accounts receivable from significant customers, those representing 10% or more of total accounts receivable for the respective dates, is summarized as follows: December 31, December 31, 2018 2019 (in thousands) Customer A and its affiliates $ 63,501 62,136 Customer B and its affiliates 24,462 13,086 $ 87,963 75,222

The Nature of Expenses (Tables)

The Nature of Expenses (Tables)	12 Months Ended
	Dec. 31, 2019
The Nature of Expenses
Schedule of depreciation of property, plant and equipment	(a) Depreciation of property, plant and equipment Year ended December 31, 2017 2018 2019 (in thousands) Recognized in cost of revenues $ 5,965 8,600 8,146 Recognized in operating expenses 9,307 9,747 14,040 $ 15,272 18,347 22,186
Schedule of amortization of intangible assets	(a) Amortization of intangible assets Year ended December 31, 2017 2018 2019 (in thousands) Recognized in cost of revenues $ 2 3 58 Recognized in operating expenses 1,406 1,977 2,155 $ 1,408 1,980 2,213
Schedule of employee benefit expense	(a) Employee benefits expense Year ended December 31, 2017 2018 2019 (in thousands) Salary $ 89,911 91,822 80,617 Labor and health insurance 5,841 6,054 5,668 Pension 5,102 5,474 5,246 Others 3,486 3,576 3,586 $ 104,340 106,926 95,117 Employee benefits expense summarized by function Recognized in cost of revenues $ 5,223 6,512 5,597 Recognized in operating expenses 99,117 100,414 89,520 $ 104,340 106,926 95,117

Himax Technologies, Inc. (the_2

Himax Technologies, Inc. (the Parent Company only) (Tables) - Equity attributable to owners of parent [member]	12 Months Ended
	Dec. 31, 2019
IFRS Statement [Line Items]
Schedule of condensed statements of financial position	Condensed Statements of Financial Position December 31, December 31, 2018 2019 (in thousands) Cash $ 813 1,002 Financial asset at amortized cost 4,819 4,920 Other receivable from related party 2,780 - Other current assets 502 169 Financial asset at fair value through profit or loss 8,230 11,985 Investments in subsidiaries and affiliates 755,680 743,331 Total assets $ 772,824 761,407 Current liabilities $ 227 169 Secured borrowings 164,000 164,000 Debt borrowing from a subsidiary 162,049 164,251 Total equity 446,548 432,987 Total liabilities and equity $ 772,824 761,407
Schedule of condensed statement of profit or loss	Condensed Statements of Profit or Loss Year ended December 31, 2017 2018 2019 (in thousands) Revenues $ - - - Costs and expenses 236 273 1,206 Operating loss (236) (273) (1,206) Interest income 170 200 162 Changes in fair value of financial assets at fair value through profit or loss - 2,094 3,755 Foreign currency exchange losses, net - (257) (69) Finance costs (2,322) (3,491) (4,165) Share of profits (loss) of subsidiaries and affiliates 30,068 10,296 (12,091) Profit (loss) before income taxes 27,680 8,569 (13,614) Income tax expense - - - Profit (loss) for the year $ 27,680 8,569 (13,614)
Schedule of condensed statements of other comprehensive income	Condensed Statements of Other Comprehensive Income Year Ended December 31, 2017 2018 2019 (in thousands) Profit (loss) for the year $ 27,680 8,569 (13,614) Other comprehensive income: Items that will not be reclassified to profit or loss: (67) 424 142 Remeasurements of defined benefit pension plans (82) 1,269 197 Unrealized loss on financial assets at fair value through other comprehensive income - (676) (30) Income tax related to items that will not be reclassified subsequently 15 (169) (25) Items that may be reclassified subsequently to profit or loss: 1,175 (334) (545) Unrealized gains on financial assets at fair value through profit or loss 313 - - Foreign operations - foreign currency translation differences 862 (334) (545) Other comprehensive income for the year, net of tax 1,108 90 (403) Total comprehensive income for the year $ 28,788 8,659 (14,017)
Schedule of condensed statements of cash flows	Condensed Statements of Cash Flows Year ended December 31, 2017 2018 2019 (in thousands) Cash flows from operating activities: Profit (loss) for the year $ 27,680 8,569 (13,614) Adjustments for: Changes in fair value of financial assets at fair value through profit or loss - (2,094) (3,755) Interest income (170) (200) (162) Finance costs 2,322 3,491 4,165 Share of profits (loss) of subsidiaries and affiliates (30,068) (10,296) 12,091 Unrealized foreign currency exchange losses - 257 69 (236) (273) (1,206) Changes in: Other current assets 439 (2) 320 Other current liabilities (1,746) (2,734) (58) Cash generated from operating activities (1,543) (3,009) (944) Interest received 131 199 174 Interest paid (547) (766) (844) Net cash used in operating activities (1,959) (3,576) (1,614) Cash flows from investing activities: Acquisitions of financial asset at amortized cost (158) (195) (170) Acquisitions of equity method investment (6,850) - - Proceeds from disposal of equity method investment 4,825 - - Proceeds from capital reduction of investment 8,000 - - Cash received from (paid for) loan made to related party 4,400 (29) 2,780 Net cash provided by (used in) investing activities 10,217 (224) 2,610 Cash flows from financing activities: Payments of cash dividends (41,281) (17,210) - Proceeds from secured borrowings 151,000 91,000 158,000 Repayment of secured borrowings (123,000) (74,000) (158,000) Proceeds from issue of RSUs from subsidiaries 872 336 311 Proceeds from debt from a subsidiary 166,025 154,281 150,430 Repayment of debt from a subsidiary (161,271) (151,156) (151,548) Net cash provided by (used in) financing activities (7,655) 3,251 (807) Net increase (decrease) in cash 603 (549) 189 Cash at beginning of year 759 1,362 813 Cash at end of year $ 1,362 813 1,002

Application of new and revise_3

Application of new and revised IFRS as issued by the IASB (Details)	12 Months Ended
	Dec. 31, 2019
IFRS 16
IFRS Statement [Line Items]
Title of new IFRS	IFRS 16 "Leases"
Date by which application of new IFRS is required	Jan. 1, 2019
IFRIC 23 "Uncertainty over Income Tax Treatments"
IFRS Statement [Line Items]
Title of new IFRS	IFRIC 23 "Uncertainty over Income Tax Treatments"
Date by which application of new IFRS is required	Jan. 1, 2019
Amendments to IFRS 9 "Prepayment Features with Negative Compensation"
IFRS Statement [Line Items]
Title of new IFRS	Amendments to IFRS 9 "Prepayment features with negative compensation"
Date by which application of new IFRS is required	Jan. 1, 2019
Amendments to IAS 28 "Long-term Interests in Associates and Joint Ventures"
IFRS Statement [Line Items]
Title of new IFRS	Amendments to IAS 28 "Long-term interests in associates and joint ventures"
Date by which application of new IFRS is required	Jan. 1, 2019
Annual Improvements to IFRS 20152017 Cycle
IFRS Statement [Line Items]
Title of new IFRS	Annual Improvements to IFRS Standards 2015–2017 Cycle
Date by which application of new IFRS is required	Jan. 1, 2019
Amendments to IFRS 3 "Definition of a Business"
IFRS Statement [Line Items]
Title of new IFRS	Amendments to IFRS 3 "Definition of a Business"
Date by which application of new IFRS is required	Jan. 1, 2020
Amendments to IAS 1 and IAS 8 "Definition of Material"
IFRS Statement [Line Items]
Title of new IFRS	Amendments to IAS 1 and IAS 8 "Definition of Material"
Date by which application of new IFRS is required	Jan. 1, 2020
Amendments to IFRS 10 and IAS 28 "Sale or Contribution of Assets between An Investor and Its Associate or Joint Venture"
IFRS Statement [Line Items]
Title of new IFRS	Amendments to IFRS 10 and IAS 28 "Sale or Contribution of Assets Between an Investor and Its Associate or Joint Venture"
Determination Subject To IASB Approval	Effective date  to be determined by  IASB
Amendments to IAS 19 "Plan Amendment, Curtailment or Settlement"
IFRS Statement [Line Items]
Title of new IFRS	Amendments to IAS 19 "Plan Amendment, Curtailment or Settlement"
Date by which application of new IFRS is required	Jan. 1, 2019
IFRS 17 "Insurance Contracts"
IFRS Statement [Line Items]
Title of new IFRS	IFRS 17 "Insurance Contracts"
Date by which application of new IFRS is required	Jan. 1, 2021
Amendments to IFRS 9, IAS39 and IFRS7 "Interest Rate Benchmark Reform"
IFRS Statement [Line Items]
Title of new IFRS	Amendments to IFRS 9, IAS39 and IFRS7 "Interest Rate Benchmark Reform"
Date by which application of new IFRS is required	Jan. 1, 2020
Classification of Liabilities as Current or Non-current
IFRS Statement [Line Items]
Title of new IFRS	Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
Date by which application of new IFRS is required	Jan. 1, 2022

Application of new and revise_4

Application of new and revised IFRS as issued by the IASB - Differences between Operating lease Commitments (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Dec. 31, 2019	Dec. 31, 2018
Application of new and revised IFRS as issued by the IASB
Recognition exemption for short-term leases	$ (166)
Extension and termination options reasonably certain to be exercised	1,610
Operating lease liability before discounting	6,318
Discounted using the incremental borrowing rate at January 1, 2019	5,899
Lease liabilities recognized at January 1, 2019	$ 5,899	$ 4,220	$ 0

Application of new and revise_5

Application of new and revised IFRS as issued by the IASB - Additional information (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Application of new and revised IFRS as issued by the IASB
Right-of-use asset		$ 5,899
Lease liabilities	$ 4,220	$ 5,899	$ 0
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16	2.45%

Significant accounting polici_4

Significant accounting policies (Details)		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018
ROC [Member] | Himax Technologies Limited Himax Taiwan [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies, Inc.
Subsidiary		Himax Technologies Limited ("Himax Taiwan")
Main activities		IC design and sales
Jurisdiction of Incorporation		ROC
Percentage of Ownership		100.00%	100.00%
ROC [Member] | Himax Display Inc [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies Limited
Subsidiary		Himax Display, Inc.
Main activities		LCOS and MEMS design, manufacturing and sales
Jurisdiction of Incorporation		ROC
Percentage of Ownership		82.68%	82.70%
ROC [Member] | Himax Analogic Inc [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies Limited
Subsidiary		Himax Analogic, Inc.
Main activities		IC design and sales
Jurisdiction of Incorporation		ROC
Percentage of Ownership		98.62%	98.62%
ROC [Member] | Himax Imaging Ltd Imaging Taiwan [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies Limited
Subsidiary		Himax Imaging, Ltd. ("Imaging Taiwan")
Main activities		IC design and sales
Jurisdiction of Incorporation		ROC
Percentage of Ownership		93.70%	93.70%
ROC [Member] | Himax Media Solutions Inc [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies Limited
Subsidiary		Himax Media Solutions, Inc.
Main activities		ASIC service
Jurisdiction of Incorporation		ROC
Percentage of Ownership		99.22%	99.22%
ROC [Member] | Harvest Investment Limited [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies Limited
Subsidiary		Harvest Investment Limited
Main activities		Investments
Jurisdiction of Incorporation		ROC
Percentage of Ownership		100.00%	100.00%
ROC [Member] | Liqxtal Technology Inc [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies Limited
Subsidiary		Liqxtal Technology Inc.
Main activities		LC Lens design and sales
Jurisdiction of Incorporation		ROC
Percentage of Ownership		64.00%	64.00%
South Korea [Member] | Himax Technologies Korea Ltd [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies, Inc.
Subsidiary		Himax Technologies Korea Ltd.
Main activities		IC design and sales
Jurisdiction of Incorporation		South Korea
Percentage of Ownership		100.00%	100.00%
Japan [Member] | Himax Technologies Japan Ltd [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies, Inc.
Subsidiary		Himax Technologies Japan Ltd.
Main activities		Sales
Jurisdiction of Incorporation		Japan
Percentage of Ownership		100.00%	100.00%
Hong Kong [Member] | Himax Semiconductor Hong Kong Limited [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies, Inc.
Subsidiary		Himax Semiconductor (Hong Kong) Limited
Main activities		Investments
Jurisdiction of Incorporation		Hong Kong
Percentage of Ownership		100.00%	100.00%
Hong Kong [Member] | Integrated Microdisplays Limited [Member]
IFRS Statement [Line Items]
Investor		Himax Display, Inc.
Subsidiary		Integrated Microdisplays Limited
Main activities		LCOS design
Jurisdiction of Incorporation		Hong Kong
Percentage of Ownership		82.68%	82.70%
Samoa [Member] | Himax Technologies Samoa Inc [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies Limited
Subsidiary		Himax Technologies (Samoa), Inc.
Main activities		Investments
Jurisdiction of Incorporation		Samoa
Percentage of Ownership		100.00%	100.00%
PRC [Member] | Himax Technologies Suzhou Co Ltd [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies (Samoa), Inc.
Subsidiary		Himax Technologies (Suzhou) Co., Ltd.
Main activities		Sales and technical support
Jurisdiction of Incorporation		PRC
Percentage of Ownership		100.00%	100.00%
PRC [Member] | Himax Technologies Shenzhen Co Ltd [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies (Samoa), Inc.
Subsidiary		Himax Technologies (Shenzhen) Co., Ltd.
Main activities		Sales and technical support
Jurisdiction of Incorporation		PRC
Percentage of Ownership		100.00%	100.00%
Delaware USA [Member] | Himax Display USA Inc [Member]
IFRS Statement [Line Items]
Investor		Himax Display, Inc.
Subsidiary		Himax Display (USA) Inc.
Main activities		LCOS and MEMS design, sales and technical support
Jurisdiction of Incorporation		Delaware, USA
Percentage of Ownership		82.68%	82.70%
Delaware USA [Member] | Himax IGI Precision Ltd [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies Limited
Subsidiary		Himax IGI Precision Ltd.
Main activities		3D micro and nano structure mastering and prototype replication
Jurisdiction of Incorporation		Delaware, USA
Percentage of Ownership		100.00%	100.00%
Cayman Islands [Member] | Himax Imaging Inc [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies, Inc.
Subsidiary		Himax Imaging, Inc.
Main activities		Investments
Jurisdiction of Incorporation		Cayman Islands
Percentage of Ownership		100.00%	100.00%
California USA [Member] | Himax Imaging Corp [Member]
IFRS Statement [Line Items]
Investor		Himax Imaging, Ltd.
Subsidiary		Himax Imaging Corp.
Main activities		IC design
Jurisdiction of Incorporation		California, USA
Percentage of Ownership		93.70%	93.70%
Israel [Member] | Emza Visual Sense Ltd. [Member]
IFRS Statement [Line Items]
Investor		Himax Technologies Limited
Subsidiary	[1]	Emza Visual Sense Ltd. (1)
Main activities		Visual sensors and efficient machine vision algorithm
Jurisdiction of Incorporation		Israel
Percentage of Ownership		100.00%	100.00%
[1]	Emza Visual Sense Ltd. was wholly acquired by Himax Technologies Limited and becomes a subsidiary of the Company from June 28, 2018.

Significant accounting polici_5

Significant accounting policies - Basic and diluted earnings per ordinary share - (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Significant accounting policies
Profits attributable to Himax Technologies, Inc. stockholders		$ (13,614)	$ 8,569	$ 27,680
Denominator for diluted earnings per ordinary share:
Weighted average number of ordinary shares outstanding		345,101	345,020	344,849
Basic earnings (loss) per ordinary share attributable to Himax Technologies, Inc. stockholders		$ (0.04)	$ 0.02	$ 0.08
Basic earnings per ADS attributable to Himax Technologies, Inc. stockholders	[1]	$ (0.08)	$ 0.05	$ 0.16
[1]	As the Company’s ordinary shares have been quoted on the NASDAQ Global Select Market under the symbol “HIMX” in the form of ADSs and two ordinary shares represent one ADS with effect from August 10, 2009. The number of ADS equivalent outstanding is determined by dividing the number of ordinary shares by two. Therefore, the weighted average number of ADS equivalent outstanding used in basic earnings per ADS for 2017, 2018 and 2019 is 172,425 thousand, 172,510 thousand and 172,550 thousand, respectively. Additionally, the weighted average number of ADS equivalent outstanding used in diluted earnings per ADS for 2017, 2018 and 2019 is 172,452 thousand, 172,534 thousand and 172,550 thousand, respectively. The earnings (loss) per ADS is presented solely for the convenience of the reader and does not represent a measure under IFRS.

Significant accounting polici_6

Significant accounting policies - Calculation of diluted earnings per ordinary share based on treasury stock method (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Significant Accounting Policies [Abstract]
Profits attributable to Himax Technologies, Inc. stockholders		$ (13,614)	$ 8,569	$ 27,680
Denominator for diluted earnings per ordinary share:
Weighted average number of ordinary shares outstanding		345,101	345,020	344,849
Unvested RSUs	[1]	0	49	54
Adjusted weighted average number of ordinary shares outstanding		345,101	345,069	344,903
Diluted earnings per ordinary share attributable to Himax Technologies, Inc. stockholders		$ (0.04)	$ 0.02	$ 0.08
Diluted earnings per ADS attribute to Himax technologies, Inc. stockholders	[2]	$ (0.08)	$ 0.05	$ 0.16
[1]	Since the Company had net loss for 2019, the unvested RSUs and employee stock options are not being considered with dilutive effect for the year.
[2]	As the Company’s ordinary shares have been quoted on the NASDAQ Global Select Market under the symbol “HIMX” in the form of ADSs and two ordinary shares represent one ADS with effect from August 10, 2009. The number of ADS equivalent outstanding is determined by dividing the number of ordinary shares by two. Therefore, the weighted average number of ADS equivalent outstanding used in basic earnings per ADS for 2017, 2018 and 2019 is 172,425 thousand, 172,510 thousand and 172,550 thousand, respectively. Additionally, the weighted average number of ADS equivalent outstanding used in diluted earnings per ADS for 2017, 2018 and 2019 is 172,452 thousand, 172,534 thousand and 172,550 thousand, respectively. The earnings (loss) per ADS is presented solely for the convenience of the reader and does not represent a measure under IFRS.

Significant accounting polici_7

Significant accounting policies - Additional Information (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Plant And Equipment Useful Life	3 years
Weighted Average Basic Number of ADS Equivalent Outstanding	172,550	172,510	172,425
Weighted Average Diluted Number of ADS Equivalent Outstanding	172,550	172,534	172,452
Driver IC CGU [Member]
IFRS Statement [Line Items]
Discount rate applied to cash flow projections	13.30%	13.59%
WLO CGU [Member]
IFRS Statement [Line Items]
Discount rate applied to cash flow projections	16.07%	14.34%
Growth rate used to extrapolate cash flow projections	2.04%	2.08%
Period for average Taiwan economic growth rate	5 years
Technology
IFRS Statement [Line Items]
Assets Acquired Useful Life	7 years
Patent [Member]
IFRS Statement [Line Items]
Assets Acquired Useful Life	15 years
Intellectual Properties [Member]
IFRS Statement [Line Items]
Assets Acquired Useful Life	10 years
Himax semi conductor [Member]
IFRS Statement [Line Items]
Goodwill recognised as of acquisition date	$ 26,846
Himax Display Inc [Member]
IFRS Statement [Line Items]
Goodwill recognised as of acquisition date	$ 1,292
Buildings
IFRS Statement [Line Items]
Useful Life Of Tangible Assets	25 years
Building improvements | Bottom of range [member]
IFRS Statement [Line Items]
Useful Life Of Tangible Assets	4 years
Building improvements | Top of range [member]
IFRS Statement [Line Items]
Useful Life Of Tangible Assets	16 years
Machinery | Bottom of range [member]
IFRS Statement [Line Items]
Useful Life Of Tangible Assets	4 years
Machinery | Top of range [member]
IFRS Statement [Line Items]
Useful Life Of Tangible Assets	6 years
Research and development equipment | Bottom of range [member]
IFRS Statement [Line Items]
Useful Life Of Tangible Assets	2 years
Research and development equipment | Top of range [member]
IFRS Statement [Line Items]
Useful Life Of Tangible Assets	6 years
Office furniture and equipment [Member] | Bottom of range [member]
IFRS Statement [Line Items]
Useful Life Of Tangible Assets	3 years
Office furniture and equipment [Member] | Top of range [member]
IFRS Statement [Line Items]
Useful Life Of Tangible Assets	8 years
Others | Bottom of range [member]
IFRS Statement [Line Items]
Useful Life Of Tangible Assets	2 years
Others | Top of range [member]
IFRS Statement [Line Items]
Useful Life Of Tangible Assets	10 years
Software
IFRS Statement [Line Items]
Discount rate applied to cash flow projections	13.14%	14.58%
Growth rate used to extrapolate cash flow projections	2.04%	2.08%
Period for average Taiwan economic growth rate	5 years
Software | Bottom of range [member]
IFRS Statement [Line Items]
Assets Acquired Useful Life	2 years
Useful Life Of Tangible Assets	2 years
Software | Top of range [member]
IFRS Statement [Line Items]
Assets Acquired Useful Life	3 years
Useful Life Of Tangible Assets	15 years

Acquisition (Details)

Acquisition (Details) $ in Thousands	Jun. 28, 2018USD ($)
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash	$ 170
Current assets, other than cash	335
Property, plant and equipment	27
Deferred tax assets	1,445
Other intangible assets	8,545
Other current liabilities	(2,706)
Deferred tax liabilities	(1,445)
Total identifiable net assets acquired	$ 6,371

Acquisition - Additional Inform

Acquisition - Additional Information (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Feb. 21, 2018	Apr. 01, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jun. 28, 2018
IFRS Statement [Line Items]
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities			$ 700	$ 700	$ 0
Property, plant and equipment recognised as of acquisition date						$ 27
Identifiable intangible assets recognised as of acquisition date						8,545
weighted average useful life of intangible assets			7 years
Emza Visual Sense Ltd. [Member]
IFRS Statement [Line Items]
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination				195
Technology-based intangible assets recognised as of acquisition date						6,282
Trademark-based intangible assets recognised as of acquisition date						1,800
Revenue of acquire since acquisition date				72
Profit (loss) of acquire since acquisition date				(2,858)
Revenue of combined entity as if combination occurred at beginning of period				723,605
Profit (loss) of combined entity as if combination occurred at beginning of period				7,291
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities		$ 2,230
Cash flows used in obtaining additional control of subsidiaries or other businesses classified as investing activities		$ 270
Consideration transferred, acquisition-date fair value						6,371
Liabilities incurred						$ 400
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination				$ 1,662
Nano 3D Mastering Member [Member]
IFRS Statement [Line Items]
Consideration transferred, acquisition-date fair value	$ 1,400
Liabilities incurred	700
Property, plant and equipment recognised as of acquisition date	700
Identifiable intangible assets recognised as of acquisition date	400
Prepaid maintenance recognised as of acquisition date	$ 300

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash and Cash Equivalents
Cash, demand deposits and checking accounts	$ 95,525	$ 98,400
Time deposits with less than three months maturity date	5,530	8,037
Cash and cash equivalents	$ 101,055	$ 106,437	$ 138,023	$ 184,452

Financial Assets at Amortized_3

Financial Assets at Amortized Cost (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financial Assets at Amortized Cost
Time deposit with original maturities more than three months	$ 11,049	$ 11,229

Financial Assets at Fair Valu_4

Financial Assets at Fair Value Through Profit or Loss (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financial Assets at Fair Value Through Profit or Loss
Equity securities-unlisted company	$ 13,500	$ 9,768
Financial assets at fair value through profit or loss	13,500	9,768
Non-current	$ 13,500	$ 9,768

Financial Assets at Fair Valu_5

Financial Assets at Fair Value Through Profit or Loss - Additional Information (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 31, 2018
IFRS Statement [Line Items]
Other current assets		$ 18,559	$ 17,731
Gains (losses) on financial assets at fair value through profit or loss		0	0	$ 322
Income tax liabilities		2,903	6,007
Financial assets at fair value through profit or loss, category [member]
IFRS Statement [Line Items]
Proceeds from disposal or maturity of available-for-sale financial assets	$ 10,000
Other current assets					$ 22,000
Gains (losses) on financial assets at fair value through profit or loss				23,038
Income tax liabilities	2,304			$ 2,304
Disposal Or Maturity Of Available for sale Financial Assets	$ 32,000
Reclassification into financial assets at fair value through profit or loss		$ 3,732	$ 2,032

Financial Assets at Fair Valu_6

Financial Assets at Fair Value Through Other Comprehensive Income (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Capital reduction from equity security investments designated as at FVTOCI	$ 709	$ 791
Equity investments [member]
IFRS Statement [Line Items]
Capital reduction from equity security investments designated as at FVTOCI	$ 47	$ 55	$ 132

Financial Liability at Amorti_2

Financial Liability at Amortized Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Financial liabilities at amortised cost, category [member]
IFRS Statement [Line Items]
Finance cost	$ 234	$ 313

Accounts Receivable, net (Detai

Accounts Receivable, net (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounts Receivable, net
Accounts receivable	$ 165,133	$ 189,569	$ 188,774
Less: Allowance for doubtful accounts	0	0	0
Less: Loss allowance	(190)	(290)	0
Accounts receivable, net	$ 164,943	$ 189,279	$ 188,774

Accounts Receivable, net - Anal

Accounts Receivable, net - Analysis of expected credit losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Carrying amount of accounts receivable	$ 164,943	$ 189,279	$ 188,774
Loss allowance for lifetime expected credit	0	0
No Past Due [Member]
IFRS Statement [Line Items]
Carrying amount of accounts receivable	$ 162,765	$ 186,654
Weighted average loss rate	0.00%	0.00%
Loss allowance for lifetime expected credit	$ 0	$ 0
Past due within 30 days [Member]
IFRS Statement [Line Items]
Carrying amount of accounts receivable	1,685	$ 2,622
Weighted average loss rate		0.00%
Loss allowance for lifetime expected credit	$ 0	$ 0
Past due within 30 days [Member] | Bottom of range [member]
IFRS Statement [Line Items]
Weighted average loss rate	0.00%
Past due within 30 days [Member] | Top of range [member]
IFRS Statement [Line Items]
Weighted average loss rate	0.25%
Past due 31-60 days [Member]
IFRS Statement [Line Items]
Carrying amount of accounts receivable	$ 474	3
Loss allowance for lifetime expected credit	$ 0	$ 0
Past due 31-60 days [Member] | Bottom of range [member]
IFRS Statement [Line Items]
Weighted average loss rate	0.00%
Past due 31-60 days [Member] | Top of range [member]
IFRS Statement [Line Items]
Weighted average loss rate	4.16%	0.01%
Past due 61-90 days [Member]
IFRS Statement [Line Items]
Carrying amount of accounts receivable	$ 0	$ 0
Loss allowance for lifetime expected credit	$ 0	$ 0
Past due 61-90 days [Member] | Bottom of range [member]
IFRS Statement [Line Items]
Weighted average loss rate	0.00%
Past due 61-90 days [Member] | Top of range [member]
IFRS Statement [Line Items]
Weighted average loss rate	4.17%	6.29%
Past due 91-120 days [Member]
IFRS Statement [Line Items]
Carrying amount of accounts receivable	$ 19	$ 0
Loss allowance for lifetime expected credit	$ 0	$ 0
Past due 91-120 days [Member] | Bottom of range [member]
IFRS Statement [Line Items]
Weighted average loss rate	0.00%
Past due 91-120 days [Member] | Top of range [member]
IFRS Statement [Line Items]
Weighted average loss rate	20.40%	18.21%
Past due over 121 days [Member]
IFRS Statement [Line Items]
Carrying amount of accounts receivable	$ 0	$ 0
Weighted average loss rate	100.00%	100.00%
Loss allowance for lifetime expected credit	$ 0	$ 0

Accounts Receivable, net - Loss

Accounts Receivable, net - Loss Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounts Receivable, net
Balance at Beginning of year	$ 290	$ 0	$ 1,395
Charges to earnings	67	290	155
Amounts utilized / write-offs	(167)	0	(1,550)
Balance at end of year	$ 190	$ 290	$ 0

Accounts Receivable, net - Addi

Accounts Receivable, net - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounts Receivable, net
Loss Allowance Accounts Receivable Ending Balance	$ 190	$ 290	$ 0
Charges to Earnings Accounts Receivable	67	290	$ 155
Gross carrying amount not reasonably expected to be recovered	$ 190	$ 290

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Inventories
Finished goods	$ 41,310	$ 41,557
Work in process	72,070	77,159
Raw materials	29,729	43,028
Supplies	665	817
Inventories	$ 143,774	$ 162,561

Inventories - Additional Inform

Inventories - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Inventories
cost of revenues	$ 508,469	$ 536,966	$ 505,844
Inventory write-down	$ 25,447	$ 17,724	$ 12,298

Equity Method Investments (Deta

Equity Method Investments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
IFRS Statement [Line Items]
Carrying amount	$ 3,746	$ 4,064
Holding	100.00%
Ganzin Technology Corp. [Member]
IFRS Statement [Line Items]
Principal Activities	Eye tracking chip and module
Place of Incorporation and operation	Taipei, Taiwan
Carrying amount	$ 1,156	$ 1,473
Holding	49.35%	49.32%
Iris Optronics Co Ltd. [Member]
IFRS Statement [Line Items]
Principal Activities	E-paper manufacturing and sales
Place of Incorporation and operation	Tainan, Taiwan
Carrying amount	$ 41	$ 44
Holding	1.25%	1.55%
Kneron Inc. [Member]
IFRS Statement [Line Items]
Principal Activities	Artificial intelligence chip design
Place of Incorporation and operation	California, USA
Carrying amount	$ 0	$ 0
Holding	0.00%	0.00%
ViewsilMicroelectronics (Kunshan) Limited [Member]
IFRS Statement [Line Items]
Principal Activities	IC design and sales
Place of Incorporation and operation	Kunshan, China
Carrying amount	$ 2,549	$ 2,547
Holding	49.00%	49.00%

Equity Method Investments - Sha

Equity Method Investments - Share of associates (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Equity Method Investments
The Company's share of losses of associates	$ (477)	$ (1,095)	$ (1,200)
The Company's share of other comprehensive income (loss) of associates	26	(68)	106
The Company's share of total comprehensive income (loss) of associates	$ (451)	$ (1,163)	$ (1,094)

Equity Method Investments - Add

Equity Method Investments - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Gains (losses) on financial assets at fair value through profit or loss	$ 0	$ 0	$ 322
Kneron Inc. [Member]
IFRS Statement [Line Items]
Gains (losses) on financial assets at fair value through profit or loss		$ 2,094

Other Intangible Assets (Detail

Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Amortization for the year	$ 2,213	$ 1,980	$ 1,408
Carrying Amount [Abstract]
Carrying amount	8,750	10,778
Technology
Carrying Amount [Abstract]
Carrying amount	5,490	6,982
Software
Carrying Amount [Abstract]
Carrying amount	727	1,177
Others
Carrying Amount [Abstract]
Carrying amount	2,533	2,619
Accumulated depreciation and amortisation [member]
IFRS Statement [Line Items]
Opening Balance	(10,337)	(8,358)
Amortization for the year	(2,213)	(1,980)
Transfer from property, plant and equipment	0	(7)
Disposals	0	0
Effect of exchange rate changes	(2)	8
Ending Balance	(12,552)	(10,337)	(8,358)
Accumulated depreciation and amortisation [member] | Technology
IFRS Statement [Line Items]
Opening Balance	(6,189)	(4,756)
Amortization for the year	(1,492)	(1,433)
Transfer from property, plant and equipment	0	0
Disposals	0	0
Effect of exchange rate changes	0	0
Ending Balance	(7,681)	(6,189)	(4,756)
Accumulated depreciation and amortisation [member] | Software
IFRS Statement [Line Items]
Opening Balance	(4,017)	(3,548)
Amortization for the year	(602)	(469)
Transfer from property, plant and equipment	0	(7)
Disposals	0	0
Effect of exchange rate changes	4	7
Ending Balance	(4,615)	(4,017)	(3,548)
Accumulated depreciation and amortisation [member] | Others
IFRS Statement [Line Items]
Opening Balance	(131)	(54)
Amortization for the year	(119)	(78)
Transfer from property, plant and equipment	0	0
Disposals	0	0
Effect of exchange rate changes	(6)	1
Ending Balance	(256)	(131)	(54)
Gross carrying amount [member]
IFRS Statement [Line Items]
Opening Balance	21,115	11,257
Acquisitions through business combinations		8,945
Additions	152	925
Transfer from property, plant and equipment	0	9
Disposals	0	0
Effect of exchange rate changes	35	(21)
Ending Balance	21,302	21,115	11,257
Gross carrying amount [member] | Technology
IFRS Statement [Line Items]
Opening Balance	13,171	6,889
Acquisitions through business combinations		6,282
Additions	0	0
Transfer from property, plant and equipment	0	0
Disposals	0	0
Effect of exchange rate changes	0	0
Ending Balance	13,171	13,171	6,889
Gross carrying amount [member] | Software
IFRS Statement [Line Items]
Opening Balance	5,194	4,268
Acquisitions through business combinations		0
Additions	152	925
Transfer from property, plant and equipment	0	9
Disposals	0	0
Effect of exchange rate changes	(4)	(8)
Ending Balance	5,342	5,194	4,268
Gross carrying amount [member] | Others
IFRS Statement [Line Items]
Opening Balance	2,750	100
Acquisitions through business combinations		2,663
Additions	0	0
Transfer from property, plant and equipment	0	0
Disposals	0	0
Effect of exchange rate changes	39	(13)
Ending Balance	$ 2,789	$ 2,750	$ 100

Other Intangible Assets - Estim

Other Intangible Assets - Estimated useful lives (Details)	12 Months Ended
	Dec. 31, 2019
Technology
IFRS Statement [Line Items]
Useful life measured as period of time, intangible assets other than goodwill	7 years
Software | Bottom of range [member]
IFRS Statement [Line Items]
Useful life measured as period of time, intangible assets other than goodwill	2 years
Software | Top of range [member]
IFRS Statement [Line Items]
Useful life measured as period of time, intangible assets other than goodwill	10 years
Others | Bottom of range [member]
IFRS Statement [Line Items]
Useful life measured as period of time, intangible assets other than goodwill	7 years
Others | Top of range [member]
IFRS Statement [Line Items]
Useful life measured as period of time, intangible assets other than goodwill	15 years

Other Intangible Assets - Addit

Other Intangible Assets - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Trademark [member]
IFRS Statement [Line Items]
Acquisitions through business combinations, intangible assets other than goodwill	$ 1,800

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	$ 111,067
Depreciation for the year	22,186	$ 18,347	$ 15,272
Ending Balance	138,938	111,067
Non-cash capital expenditures related to property, plant and equipment	1,999	5,524	13,139
Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	14,328
Ending Balance	41,828	14,328
Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	15,921
Ending Balance	55,233	15,921
Machinery
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	22,920
Ending Balance	20,111	22,920
Research and development equipment
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	11,845
Ending Balance	8,119	11,845
Office furniture and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	2,227
Ending Balance	2,680	2,227
Others
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	5,935
Ending Balance	10,403	5,935
Prepayments for purchase of equipment and construction in progress
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	37,891
Ending Balance	564	37,891
Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	245,959	202,972
Acquisitions through business combinations		727
Adjustments on initial application of IFRS 16	5,899
Additions	44,169	44,148
Transfers	0	(9)
Disposals	(6,350)	(1,723)
Effect of exchange rate changes	(50)	(156)
Ending Balance	289,627	245,959	202,972
Gross carrying amount [member] | Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	14,328	14,328
Acquisitions through business combinations		0
Adjustments on initial application of IFRS 16	0
Additions	27,500	0
Transfers	0	0
Disposals	0	0
Effect of exchange rate changes	0	0
Ending Balance	41,828	14,328	14,328
Gross carrying amount [member] | Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	31,971	24,944
Acquisitions through business combinations		0
Adjustments on initial application of IFRS 16	0
Additions	6,502	4,268
Transfers	36,884	2,759
Disposals	0	0
Effect of exchange rate changes	0	0
Ending Balance	75,357	31,971	24,944
Gross carrying amount [member] | Machinery
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	70,468	55,070
Acquisitions through business combinations		700
Adjustments on initial application of IFRS 16	0
Additions	3,909	14,520
Transfers	0	684
Disposals	(51)	(506)
Effect of exchange rate changes	0	0
Ending Balance	74,326	70,468	55,070
Gross carrying amount [member] | Research and development equipment
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	45,957	40,192
Acquisitions through business combinations		0
Adjustments on initial application of IFRS 16	0
Additions	1,069	6,084
Transfers	0	96
Disposals	(2,388)	(415)
Effect of exchange rate changes	0	0
Ending Balance	44,638	45,957	40,192
Gross carrying amount [member] | Office furniture and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	12,964	11,887
Acquisitions through business combinations		27
Adjustments on initial application of IFRS 16	0
Additions	884	1,352
Transfers	468	0
Disposals	(638)	(232)
Effect of exchange rate changes	(12)	(70)
Ending Balance	13,666	12,964	11,887
Gross carrying amount [member] | Others
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	32,380	29,157
Acquisitions through business combinations		0
Adjustments on initial application of IFRS 16	5,899
Additions	4,280	3,879
Transfers	0	0
Disposals	(3,273)	(570)
Effect of exchange rate changes	(38)	(86)
Ending Balance	39,248	32,380	29,157
Gross carrying amount [member] | Prepayments for purchase of equipment and construction in progress
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	37,891	27,394
Acquisitions through business combinations		0
Adjustments on initial application of IFRS 16	0
Additions	25	14,045
Transfers	(37,352)	(3,548)
Disposals	0	0
Effect of exchange rate changes	0	0
Ending Balance	564	37,891	27,394
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	134,892	118,397
Depreciation for the year	22,186	18,347
Transfers	0	(7)
Disposals	(6,342)	(1,722)
Effect of exchange rate changes	(47)	(123)
Ending Balance	150,689	134,892	118,397
Accumulated depreciation and amortisation [member] | Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	0	0
Depreciation for the year	0	0
Transfers	0	0
Disposals	0	0
Effect of exchange rate changes	0	0
Ending Balance	0	0	0
Accumulated depreciation and amortisation [member] | Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	16,050	14,724
Depreciation for the year	4,074	1,326
Transfers	0	0
Disposals	0	0
Effect of exchange rate changes	0	0
Ending Balance	20,124	16,050	14,724
Accumulated depreciation and amortisation [member] | Machinery
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	47,548	40,163
Depreciation for the year	6,718	7,891
Transfers	0	0
Disposals	(51)	(506)
Effect of exchange rate changes	0	0
Ending Balance	54,215	47,548	40,163
Accumulated depreciation and amortisation [member] | Research and development equipment
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	34,112	29,447
Depreciation for the year	4,795	5,087
Transfers	0	(7)
Disposals	(2,388)	(415)
Effect of exchange rate changes	0	0
Ending Balance	36,519	34,112	29,447
Accumulated depreciation and amortisation [member] | Office furniture and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	10,737	10,317
Depreciation for the year	904	710
Transfers	0	0
Disposals	(638)	(232)
Effect of exchange rate changes	(17)	(58)
Ending Balance	10,986	10,737	10,317
Accumulated depreciation and amortisation [member] | Others
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	26,445	23,746
Depreciation for the year	5,695	3,333
Transfers	0	0
Disposals	(3,265)	(569)
Effect of exchange rate changes	(30)	(65)
Ending Balance	28,845	26,445	23,746
Accumulated depreciation and amortisation [member] | Prepayments for purchase of equipment and construction in progress
Disclosure of detailed information about property, plant and equipment [line items]
Opening Balance	0	0
Depreciation for the year	0	0
Transfers	0	0
Disposals	0	0
Effect of exchange rate changes	0	0
Ending Balance	$ 0	$ 0	$ 0

Property, Plant and Equipment -

Property, Plant and Equipment - Estimated useful lives (Details)	12 Months Ended
	Dec. 31, 2019
Buildings
IFRS Statement [Line Items]
Useful life measured as period of time, property, plant and equipment	25 years
Minimum [Member] | Building improvements
IFRS Statement [Line Items]
Useful life measured as period of time, property, plant and equipment	4 years
Minimum [Member] | Machinery
IFRS Statement [Line Items]
Useful life measured as period of time, property, plant and equipment	4 years
Minimum [Member] | Research and development equipment
IFRS Statement [Line Items]
Useful life measured as period of time, property, plant and equipment	2 years
Minimum [Member] | Office furniture and equipment
IFRS Statement [Line Items]
Useful life measured as period of time, property, plant and equipment	3 years
Minimum [Member] | Others
IFRS Statement [Line Items]
Useful life measured as period of time, property, plant and equipment	2 years
Maximum [Member] | Building improvements
IFRS Statement [Line Items]
Useful life measured as period of time, property, plant and equipment	16 years
Maximum [Member] | Machinery
IFRS Statement [Line Items]
Useful life measured as period of time, property, plant and equipment	6 years
Maximum [Member] | Research and development equipment
IFRS Statement [Line Items]
Useful life measured as period of time, property, plant and equipment	6 years
Maximum [Member] | Office furniture and equipment
IFRS Statement [Line Items]
Useful life measured as period of time, property, plant and equipment	8 years
Maximum [Member] | Others
IFRS Statement [Line Items]
Useful life measured as period of time, property, plant and equipment	15 years

Property, Plant and Equipment_3

Property, Plant and Equipment - Right-of-use assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure of initial application of standards or interpretations [line items]
Right-of-use assets		$ 5,899
Lease liabilities	$ 4,220	$ 5,899	$ 0
Weighted-average rate applied	2.45%
IFRS 16
Disclosure of initial application of standards or interpretations [line items]
Right-of-use assets	$ 5,899
Lease liabilities	5,899
Addition to right-of use assets	246
Depreciation expense of right-of use assets	2,018
IFRS 16 | Offices and Buildings [Member]
Disclosure of initial application of standards or interpretations [line items]
Right-of-use assets	$ 4,115

Property, Plant and Equipment_4

Property, Plant and Equipment - Lease liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Lease liabilities
Current portion (classified under other current liabilities)	$ 1,432
Non-current portion (classified under other non-current liabilities)	2,788
Total lease liabilities	$ 4,220	$ 5,899	$ 0

Property, Plant and Equipment_5

Property, Plant and Equipment - Additional lease information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Property, Plant and Equipment
Expenses relating to short-term leases	$ 313
Expenses relating to low-value asset leases	143
Expenses relating to variable lease payments not included in the measurement of lease liabilities	$ 1,631

Property, Plant and Equipment_6

Property, Plant and Equipment - Reconciliation of lease liabilities to cash flows arising from financing activities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Property, Plant and Equipment
January 1, 2019	$ 5,899
Change from financing cash flows:
Payment of lease liabilities	(1,957)
Total Change from financing cash flows	1,957
Other Changes:
New lease	246
Interest expense	112
Interest paid	(112)
Effect of exchange rate changes	32
Total liability-related other changes	278
December 31, 2019	$ 4,220

Other Current Liabilities (Deta

Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Other Current Liabilities
Accrued payroll and related expenses	$ 9,522	$ 10,009
Accrued mask, mold fees and other expenses for RD	9,263	9,935
Payable for purchases of building and equipment	2,298	5,611
Accrued software maintenance	2,275	1,921
Allowance for sales discounts	896	494
Accrued insurance, welfare expenses, professional fee	15,854	13,810
Other current liabilities	$ 40,108	$ 41,780

Other Current Liabilities - All

Other Current Liabilities - Allowance for sales discounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Other Current Liabilities
Balance at beginning of year	$ 494	$ 1,203	$ 1,536
Charges to earnings	6,448	1,855	8,720
Amounts utilized	(6,046)	(2,564)	(9,053)
Balance at end of year	$ 896	$ 494	$ 1,203

Short-Term Borrowings (Details)

Short-Term Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Unsecured borrowings	$ 57,339	$ 20,000
Secured borrowings	164,000	164,000
Unused credit lines	242,476	247,295
Unsecured Borrowings
IFRS Statement [Line Items]
Unsecured borrowings	57,339	20,000
Secured Borrowings
IFRS Statement [Line Items]
Secured borrowings	164,000	164,000	$ 147,000
Short-term borrowings [member]
IFRS Statement [Line Items]
Unsecured borrowings	57,339	20,000
Secured borrowings	$ 164,000	$ 164,000

Short-Term Borrowings - Reconci

Short-Term Borrowings - Reconciliation of liabilities to cash flows arising from financing activities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
IFRS Statement [Line Items]
January 1, 2019	$ 5,899
Increase (decrease) through financing cash flows, liabilities arising from financing activities	(1,957)
December 31, 2019	4,220	$ 5,899
Beginning balance	20,000
Beginning balance	164,000
Other Changes:
Ending Balance	57,339	20,000
Ending Balance	164,000	164,000
Short-term borrowings [member]
IFRS Statement [Line Items]
Beginning balance	20,000
Beginning balance	164,000
Other Changes:
Ending Balance	57,339	20,000
Ending Balance	164,000	164,000
Unsecured Borrowings
IFRS Statement [Line Items]
Beginning balance	20,000
Change from financing cash flows:
Proceeds from borrowings	244,224	40,000
Repayment from borrowings	(207,006)	(20,000)
Total Change From Financing Cash Flows	37,218	20,000
Other Changes:
Effect of exchange rate changes	121
Total liability-related other changes	121
Ending Balance	57,339	20,000
Secured Borrowings
IFRS Statement [Line Items]
Beginning balance	164,000	147,000
Change from financing cash flows:
Proceeds from borrowings	158,000	91,000
Repayment from borrowings	(158,000)	(74,000)
Total Change From Financing Cash Flows		17,000
Other Changes:
Ending Balance	$ 164,000	$ 164,000

Short-Term Borrowings - Additio

Short-Term Borrowings - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Short-Term Borrowings
Cash and time deposits	$ 164,000	$ 164,000
Unused Credit Lines Amount, Expired Amount	24,001
Debt Instrument Collateral Amounts	$ 136,000

Employee benefits (Details)

Employee benefits (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Employee benefits
Present value of the defined benefit obligations	$ 3,142	$ 3,184
Fair value of plan assets	(3,730)	(3,565)
Surplus (deficit) in plan	(588)	(381)
Net defined benefit liabilities	50	151
Prepaid pension cost	(638)	(532)
Aggregate Reconciliations of defined benefit obligation	$ (588)	$ (381)

Employee benefits - Movements i

Employee benefits - Movements in present value of the defined benefit obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Employee benefits
Balance at beginning of year	$ 3,184	$ 4,460
Service costs	26	20
Interest expense	121	76
Actuarial loss (gain) arising from:
-Changes in demographic assumptions	2	47
-Experience adjustment	(149)	10
-Change in financial assumptions	53	(1,217)
Refund of overfunding	(18)
Effect of changes in exchange rates	(77)	(212)
Balance at end of year	$ 3,142	$ 3,184

Employee benefits - Movements_2

Employee benefits - Movements in the fair value of plan assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Employee benefits
Balance at beginning of year	$ 3,565	$ 3,410
Interest income	140	57
Remeasurements gain (loss):
-Return on plan assets excluding interest income	120	81
Contributions paid by the employer	56	132
Refund of overfunding	(70)
Effect of changes in exchange rate	(81)	(115)
Balance at end of year	$ 3,730	$ 3,565

Employee benefits - Expenses re

Employee benefits - Expenses recognized in profit or loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Interest expense (income)	$ (2,013)	$ (2,429)	$ (2,225)
Cost of revenues	533,916	554,690	518,142
Research and development	114,859	123,037	117,662
Sales and marketing	17,628	20,380	20,388
Defined Benefit Plan [Member]
IFRS Statement [Line Items]
Current service costs	26	20	15
Interest expense (income)	(19)	19	19
Total	7	39	34
Cost of revenues	6	14	9
Research and development	1	18	17
General and administrative		4	5
Sales and marketing		3	3
Total Expenses	$ 7	$ 39	$ 34

Employee benefits - Remeasureme

Employee benefits - Remeasurement of net defined benefit liability recognized in other comprehensive income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
IFRS Statement [Line Items]
Balance at beginning of year	$ 3,184	$ 4,460
Balance at end of year	3,142	3,184
Defined Benefit Plan [Member]
IFRS Statement [Line Items]
Balance at beginning of year	129	1,262
Recognized during the period	(189)	(1,133)
Balance at end of year	$ (60)	$ 129

Employee benefits - Actuarial a

Employee benefits - Actuarial assumptions (Details)	Dec. 31, 2019	Dec. 31, 2018
Actuarial assumption of discount rates [member] | Bottom of range [member]
IFRS Statement [Line Items]
Discount rate	0.87%	1.22%
Actuarial assumption of discount rates [member] | Top of range [member]
IFRS Statement [Line Items]
Discount rate	0.88%	1.24%
Actuarial assumption of expected rates of salary increases [member]
IFRS Statement [Line Items]
Rate of increase in compensation levels	3.00%	3.00%

Employee benefits - Sensitivity

Employee benefits - Sensitivity analysis (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Defined benefit Plan +0.5% [Member]
IFRS Statement [Line Items]
Defined Benefit Plan Calculating Benefit Obligation Discount Rate	$ (272)	$ (284)
Defined Benefit Plan Calculating Benefit Obligation Rate Of Compensation Increase	294	310
Defined benefit Plan -0.5% [Member]
IFRS Statement [Line Items]
Defined Benefit Plan Calculating Benefit Obligation Discount Rate	302	317
Defined Benefit Plan Calculating Benefit Obligation Rate Of Compensation Increase	$ (268)	$ (281)

Employee benefits - Additional

Employee benefits - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jul. 01, 2005
IFRS Statement [Line Items]
Labour And Social Welfare	$ 1,489	$ 1,655	$ 1,523
Wages and salaries	80,617	91,822	89,911
Percentage Of Wages Contribution To Employee				6.00%
Post-employment benefit expense, defined contribution plans	57
Deposits from banks	$ 3,730
Percentage of Company Contributes Towards Wages and Salaries	2.00%
Defined Contribution Plans [Member]
IFRS Statement [Line Items]
Other Foreign Subsidiaries Pension Expenses	$ 434	253	178
Wages and salaries	$ 3,316	$ 3,527	$ 3,367

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]
Cost of revenues	$ 533,916	$ 554,690	$ 518,142
Research and development	114,859	123,037	117,662
General and administrative	23,672	21,823	20,461
Sales and marketing	17,628	20,380	20,388
Total compensation recognized in income	5	22	52
Income tax benefit	416	994	4,554
Share Based Compensation [Member]
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]
Cost of revenues	9	90	204
Research and development	339	3,165	5,222
General and administrative	50	387	723
Sales and marketing	59	544	995
Total compensation recognized in income	457	4,186	7,144
Income tax benefit	$ 89	$ 894	$ 1,525

Share-Based Compensation - RSUs

Share-Based Compensation - RSUs activity under the long-term incentive plan (Details) - Restricted stock units [Member]	1 Months Ended					12 Months Ended
	Sep. 26, 2018	Sep. 29, 2017	Sep. 28, 2016	Sep. 25, 2015	Sep. 26, 2014	Dec. 31, 2019$ / shares	Dec. 31, 2018$ / shares	Dec. 31, 2017$ / shares
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]
Number of Shares, Balance						60,338	92,600	182,488
Number of Shares, Granted	676,273	580,235	1,208,785	597,596	1,219,791		676,273	580,235
Number of Shares, Vested						(38,878)	(698,427)	(662,368)
Number of Shares, Forfeited						(2,967)	(10,108)	(7,755)
Number of Shares, Balance						18,493	60,338	92,600
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of period						$ 7.98	$ 8.77	$ 8.60
Weighted average exercise price of other equity instruments granted in share-based payment arrangement							5.76	10.93
Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement						8.29	5.92	10.62
Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement						7.98	8.55	8.77
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period						$ 7.34	$ 7.98	$ 8.77

Share-Based Compensation - Allo

Share-Based Compensation - Allocation of compensation expenses and related tax effects from the RSUs granted to employees (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]
Cost of revenues	$ 533,916	$ 554,690	$ 518,142
Research and development	114,859	123,037	117,662
General and administrative	23,672	21,823	20,461
Sales and marketing	17,628	20,380	20,388
Income tax benefit	416	994	4,554
Restricted stock units [Member]
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]
Cost of revenues		56	112
Research and development	86	3,104	5,097
General and administrative	26	373	686
Sales and marketing	19	538	980
Total compensation from RSUs	131	4,071	6,875
Income tax benefit	$ 30	$ 894	$ 1,525

Share-Based Compensation - Valu

Share-Based Compensation - Valuation assumptions (Details)	12 Months Ended
	Dec. 31, 2019
Stock Option 2019 Plan [Member]
Valuation assumptions:
Expected dividend yield	3.50%
Stock Option 2019 Plan [Member] | Minimum [Member]
Valuation assumptions:
Expected volatility	51.96%
Expected term (years)	1 year
Risk-free interest rate	1.69%
Stock Option 2019 Plan [Member] | Maximum [Member]
Valuation assumptions:
Expected volatility	57.79%
Expected term (years)	1 year 6 months
Risk-free interest rate	1.75%
Imaging Cayman [Member] | Stock Option 2016 Plan [Member]
Valuation assumptions:
Expected dividend yield	0.00%
Expected volatility	38.04%
Expected term (years)	3 years 1 month 15 days
Risk-free interest rate	0.50%
Imaging Taiwan [Member] | Stock Option 2016 Plan [Member]
Valuation assumptions:
Expected dividend yield	0.00%
Expected volatility	38.04%
Expected term (years)	3 years 1 month 15 days
Risk-free interest rate	0.50%
Himax Display [Member] | Stock Option 2015 Plan [Member]
Valuation assumptions:
Expected dividend yield	0.00%
Expected volatility	33.52%
Expected term (years)	3 years 1 month 15 days
Risk-free interest rate	0.65%

Share-Based Compensation - Stoc

Share-Based Compensation - Stock option activity (Details)	12 Months Ended
	Dec. 31, 2019$ / shares	Dec. 31, 2018$ / shares	Dec. 31, 2017$ / shares	Dec. 31, 2016$ / shares
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]
Number of shares, Granted	2,226,690
Number of shares, Balance	2,226,690
Weighted average exercise price, Granted	$ 2.27
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period	$ 2.27
Weighted average remaining contractual term, Granted (in years)	1 year 9 months
Weighted average remaining contractual term, Balance (in years)	1 year 6 months
Imaging Cayman [Member]
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]
Number of shares, Balance	546,000	581,000	616,000
Number of shares, Granted	0	0	0
Number of shares, Exercised	0	0	0
Number of shares, Forfeited	(25,000)	(35,000)	(35,000)
Number of shares, Expired	(521,000)
Number of shares, Balance	0	546,000	581,000	616,000
Number of shares, Exercisable	0
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period	$ 0.9139	$ 0.9139	$ 0.9139
Weighted average exercise price, Granted	0	0	0
Weighted average exercise price, Exercised	0	0	0
Weighted average exercise price, Forfeited	0.9139	0.9139	0.9139
Weighted average exercise price, Expired	0.9139
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period	0	$ 0.9139	$ 0.9139	$ 0.9139
Weighted average exercise price of share options exercisable in share-based payment arrangement	$ 0
Weighted average remaining contractual term, Balance (in years)		1 year	2 years	3 years
Imaging Taiwan [Member]
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]
Number of shares, Balance	1,359,000	1,509,000	1,797,000
Number of shares, Granted	0	0	0
Number of shares, Exercised	0	0	115,000
Number of shares, Forfeited	(209,000)	(150,000)	(173,000)
Number of shares, Expired	(1,135,000)
Number of shares, Balance	15,000	1,359,000	1,509,000	1,797,000
Number of shares, Exercisable	15,000
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period	$ 0.9139	$ 0.9139	$ 0.9139
Weighted average exercise price, Granted	0	0	0
Weighted average exercise price, Exercised	0	0	0.9139
Weighted average exercise price, Forfeited	0.9139	0.9139	0.9139
Weighted average exercise price, Expired	0.9139
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period	0.9139	$ 0.9139	$ 0.9139	$ 0.9139
Weighted average exercise price of share options exercisable in share-based payment arrangement	$ 0.9139
Weighted average remaining contractual term, Balance (in years)		1 year	2 years	3 years
Himax Display Inc [Member]
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]
Number of shares, Balance	1,911,000	1,943,000	1,993,000
Number of shares, Granted	0	0	0
Number of shares, Exercised	0	0	0
Number of shares, Forfeited	(22,200)	(32,000)	(50,000)
Number of shares, Expired	(1,888,800)
Number of shares, Balance	0	1,911,000	1,943,000	1,993,000
Number of shares, Exercisable	0
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period	$ 1.9860	$ 1.9860	$ 1.9860
Weighted average exercise price, Granted	0	0	0
Weighted average exercise price, Exercised	0	0	0
Weighted average exercise price, Forfeited	1.9860	1.9860	1.9860
Weighted average exercise price, Expired	1.9860
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period	0	$ 1.9860	$ 1.9860	$ 1.9860
Weighted average exercise price of share options exercisable in share-based payment arrangement	$ 0
Weighted average remaining contractual term, Balance (in years)		9 months	1 year 9 months	2 years 9 months

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Details)

Sep. 23, 2019shares

Oct. 06, 2015$ / sharesshares

Oct. 06, 2015$ / sharesshares

Sep. 26, 2018USD ($)

Sep. 29, 2017USD ($)

Sep. 28, 2016USD ($)

Sep. 25, 2015USD ($)

Sep. 26, 2014USD ($)

Dec. 01, 2016TWD ($)

Dec. 31, 2019USD ($)shares

Dec. 31, 2018USD ($)shares

Dec. 31, 2017$ / sharesshares

Dec. 31, 2017USD ($)$ / sharesshares

Dec. 31, 2016

Dec. 31, 2015

Sep. 30, 2021

Sep. 30, 2020

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2016

Sep. 30, 2015

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation No Of Shares Authorized | shares

2,528,000

2,528,000

Exercise price, share options granted | (per share)

$ 65

$ 1.986

Compensation expenses

$ 5,000

$ 22,000

$ 52,000

Estimated fairvalue market price of ADS

$ 5.76

$ 10.93

$ 8.30

$ 7.92

$ 9.27

Restricted stock unit settle by shares | shares

77,756

82,814

200,074

200,074

Number of share options granted in share-based payment arrangement

2,226,690

Weighted average remaining contractual life of outstanding share options

1 year 6 months

Compensation Cost Not Yet Recognized

$ 136,000

Ordinary shares [member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

percentage of vested settled by ordinary shares One

0.95

1.03

2.69

percentage of vested settled by ordinary shares Two

0.95

1.03

2.69

percentage of vested settled by ordinary shares Three

0.95

1.03

2.69

Restricted stock units [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Number of other equity instruments granted in share-based payment arrangement

676,273

580,235

1,208,785

597,596

1,219,791

676,273

580,235

Percentage of restrictedstock units grant vested

97.15

96.91

91.93

94.15

82.57

percentage of vested settled by ordinary shares One

1.95

5.81

percentage of vested settled by ordinary shares Two

1.95

5.81

percentage of vested settled by ordinary shares Three

1.95

5.81

Weighted average remaining contractual life of outstanding share options

1 year 5 months 9 days

Restricted stock units settled by cash

$ 3,778,000

$ 6,147,000

$ 9,223,000

$ 4,456,000

$ 9,337,000

Himax Imaging [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Number of share options granted in share-based payment arrangement

1,760,000

Number of share options exercised in share-based payment arrangement

30

0.9139

Imaging Taiwan [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Number of share options granted in share-based payment arrangement

0

0

0

Number of share options exercised in share-based payment arrangement

0

0

115,000

Weighted average remaining contractual life of outstanding share options

1 year

2 years

3 years

Stock Option 2016 Plan [Member] | Himax Imaging [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Options Contractual Life

4 years

Share Options Vesting period

3 years

Stock Option 2016 Plan [Member] | Himax Imaging [Member] | One And Half Years After Grant Date [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Vesting Rights Percentage

50.00%

Stock Option 2016 Plan [Member] | Himax Imaging [Member] | Three Years After Grant Date [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Vesting Rights Percentage

50.00%

Stock Option 2016 Plan [Member] | Himax Imaging [Member] | ROC Centarl Government [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Risk Free Interest Rate Expected Term

2 years

5 years

Stock Option 2016 Plan [Member] | Imaging Taiwan [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Options Vesting period

3 years

Share Based Compensation No Of Shares Authorized | shares

2,040,000

2,040,000

Exercise price, share options granted | (per share)

$ 30

$ 0.9139

Stock Option 2016 Plan [Member] | Imaging Taiwan [Member] | One And Half Years After Grant Date [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Vesting Rights Percentage

50.00%

Stock Option 2016 Plan [Member] | Imaging Taiwan [Member] | Three Years After Grant Date [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Vesting Rights Percentage

50.00%

Stock Option 2016 Plan [Member] | Imaging Taiwan [Member] | ROC Centarl Government [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Risk Free Interest Rate Expected Term

2 years

5 years

Stock Option 2015 Plan [Member] | Himax Display [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Options Contractual Life

4 years

Share Options Vesting period

3 years

Expense from share-based payment transactions for non controlling interests

$ 0

$ 115,000

$ 269,000

Stock Option 2015 Plan [Member] | Himax Display [Member] | One And Half Years After Grant Date [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Vesting Rights Percentage

50.00%

Stock Option 2015 Plan [Member] | Himax Display [Member] | Three Years After Grant Date [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Vesting Rights Percentage

50.00%

Stock Option 2015 Plan [Member] | Himax Display [Member] | ROC Centarl Government [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Risk Free Interest Rate Expected Term

2 years

5 years

Stock Option 2019 Plan [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Options Contractual Life

2 years

Share Based Compensation Risk Free Interest Rate Expected Term

1 year

1 year 6 months

Number of ADS authorized | shares

3,000,000

Number of ADS per stock options granted | shares

6,000,000

Compensation expenses

$ 326,000

Income tax benefits

$ 59,000

Stock Option 2019 Plan [Member] | One And Half Years After Grant Date [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Vesting Rights Percentage

50.00%

Stock Option 2019 Plan [Member] | Three Years After Grant Date [Member]

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Share Based Compensation Vesting Rights Percentage

50.00%

Equity (Details)

Equity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
From share of changes in equities of associates		$ 11	$ 105
Additional paid-in capital	$ 105,150	104,749
Ordinary Share [Member]
IFRS Statement [Line Items]
From ordinary shares	93,341	93,341
Treasury shares [member]
IFRS Statement [Line Items]
From treasury shares	5,025	5,080
Share of Changes in Equities of Associates [Member]
IFRS Statement [Line Items]
From share of changes in equities of associates	150	146
Share Based Compensation [Member]
IFRS Statement [Line Items]
From share-based compensation	$ 6,634	$ 6,182

Equity - Accumulated other comp

Equity - Accumulated other comprehensive income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Beginning balance	$ (549)
Exchange differences arising on translation of foreign operations	0	$ (2)	$ 0
Changes in fair value of financial assets	(5)	(26)	9
Remeasurement of defined benefit pension plans	17	33	(14)
Ending balance	(952)	(549)
Accumulated other Comprehensive income [member]
IFRS Statement [Line Items]
Beginning balance	(549)	(446)	(1,554)
Exchange differences arising on translation of foreign operations	(545)	(334)	862
Changes in fair value of financial assets	(30)	(869)	313
Remeasurement of defined benefit pension plans	172	1,100	(67)
Ending balance	(952)	(549)	(446)
Defined benefit pension plans [member]
IFRS Statement [Line Items]
Beginning balance	108	(992)	(925)
Exchange differences arising on translation of foreign operations	0	0	0
Changes in fair value of financial assets	0	0	0
Remeasurement of defined benefit pension plans	172	1,100	(67)
Ending balance	280	108	(992)
Unrealized gain (losses) on securities [Member]
IFRS Statement [Line Items]
Beginning balance	(906)	(37)	(350)
Exchange differences arising on translation of foreign operations	0	0	0
Changes in fair value of financial assets	(30)	(869)	313
Remeasurement of defined benefit pension plans	0	0	0
Ending balance	(936)	(906)	(37)
Foreign currency translation [member]
IFRS Statement [Line Items]
Beginning balance	249	583	(279)
Exchange differences arising on translation of foreign operations	(545)	(334)	862
Changes in fair value of financial assets	0	0	0
Remeasurement of defined benefit pension plans	0	0	0
Ending balance	$ (296)	$ 249	$ 583

Equity - Noncontrolling interes

Equity - Noncontrolling interest (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Equity
Balance at the beginning of year	$ (4,261)	$ (1,735)	$ 418
Equity attributable to non-controlling interests
Loss for the year	(2,570)	(2,543)	(2,142)
Transfer of financial liability to noncontrolling interests	5,071	0	0
Changes in fair value of financial assets	(5)	(26)	9
Remeasurement of defined benefit pension plans	17	33	(14)
Share-based compensation expenses	5	22	52
New shares issued by subsidiary	0	(10)	(25)
Exchange differences arising on translation of foreign operations	0	(2)	0
Purchase of subsidiary shares from noncontrolling interests	0	0	(33)
Balance at the end of year	$ (1,743)	$ (4,261)	$ (1,735)

Equity - Additional Information

Equity - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
IFRS Statement [Line Items]
Par value per share	$ 0.3	$ 0.3
Number of shares authorised	1,000,000,000	1,000,000,000
Number of shares issued	356,699,482	356,699,482
Accumulated Legal and special reserve	$ 79,931	$ 78,901
Proportion of ownership interest in associate	100.00%
Percentage Of Annual Net Income Set Aside As Legal Reserve	10.00%
Issued capital [member]
IFRS Statement [Line Items]
Par value per share	$ 0.3	$ 0.3
Number of shares outstanding	344,368,062	344,290,306
Treasury shares [member]
IFRS Statement [Line Items]
Number of shares outstanding	(12,332,000)	(12,409,000)	(12,492,000)	(12,693,000)

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current tax expense
Current period	$ 1,461	$ 5,878	$ 6,852
Adjustment for prior periods	(126)	(172)	(686)
Current tax expense (income) and adjustments for current tax of prior periods	1,335	5,706	6,166
Deferred tax expense
Origination and reversal of temporary differences	247	1,012	(955)
Investment tax credits and operating loss carryforward	(1,166)	(4,525)	(657)
Effect of tax rate changes		(1,199)
Deferred tax expense (income)	(919)	(4,712)	(1,612)
Total income tax expense	$ 416	$ 994	$ 4,554

Income Taxes - Income taxes exp

Income Taxes - Income taxes expense (benefit) recognized directly in other comprehensive income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Items that will not be reclassified to profit or loss:
Remeasurements of defined benefit pension plans	$ 25	$ 169	$ (15)

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of the expected income tax expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes
Income tax expense calculated at the statutory rate	20.00%	20.00%	17.00%
Tax on undistributed earnings	8.00%	(10.80%)	(3.90%)
Tax-exempt income	(0.00%)	(16.20%)	(1.80%)
Tax benefit resulting from setting aside legal reserve from prior year's income	0.30%	(0.80%)	(2.30%)
Tax benefit resulting from offsetting prior year's undistributed earning tax with current year's loss	2.80%	0.00%	0.00%
Increase in tax credits	17.10%	(75.60%)	(13.10%)
Effect of change of unrecognized deductible temporary differences, tax losses carryforwards, and investment tax credits	(40.90%)	100.20%	19.30%
Net of non-taxable income and non-deductible expense	2.20%	2.10%	0.40%
Capital gain Tax	0.00%	(1.60%)	7.70%
Changes in unrecognized tax benefits related to prior year tax positions, net of its impact to tax-exempted income	(1.20%)	6.30%	(1.00%)
Foreign tax rate differential	(3.50%)	12.10%	(9.90%)
Variance from audits, amendments and examinations of prior years' income tax filings	(2.30%)	(0.80%)	1.50%
Effect of tax rate changes	0.00%	(17.10%)	0.00%
Others	(0.70%)	0.60%	1.20%
Effective tax rate	(2.60%)	14.20%	15.10%
Profit before income taxes	$ (15,768)	$ 7,020	$ 30,092
Income tax expense calculated at the statutory rate	(3,154)	1,404	5,116
Tax on undistributed earnings	(1,261)	(755)	(1,181)
Tax-exempt income	0	(1,135)	(548)
Tax benefit resulting from setting aside legal reserve from prior year's income	(51)	(56)	(686)
Tax benefit resulting from offsetting prior year's undistributed earning tax with current year's loss	(443)	0	0
Increase in tax credits	(2,698)	(5,306)	(3,926)
Effect of change of unrecognized deductible temporary differences, tax losses carryforwards, and investment tax credits	6,455	7,034	5,815
Net of non-taxable income and non-deductible expense	343	151	115
Capital gain Tax	0	(116)	2,304
Changes in unrecognized tax benefits related to prior year tax positions, net of its impact to tax-exempted income	194	440	(298)
Foreign tax rate differential	548	850	(2,988)
Variance from audits, amendments and examinations of prior years' income tax filings	368	(58)	456
Effect of tax rate changes	0	(1,199)	0
Others	115	42	375
Income tax expense	$ 416	$ 994	$ 4,554

Income Taxes - components of de

Income Taxes - components of deferred tax assets and deferred tax liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Inventory	$ 5,089	$ 5,996
Tax credit carryforwards	5,645	3,567
Operating loss carryforward-statutory tax	1,254	2,166
Accrued compensated absences	588	553
Allowance for sales discounts	576	685
Depreciation	521	481
Unrealized foreign exchange loss	102	8
Others	658	448
Deferred tax assets	14,433	13,904
Deferred tax liabilities:
Acquired intangible assets	(1,255)	(1,645)
Remeasurement of defined benefit plans	(139)	(114)
Deferred tax liabilities	$ (1,394)	$ (1,759)

Income Taxes - Changes in defer

Income Taxes - Changes in deferred tax assets and liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
IFRS Statement [Line Items]
Beginning balance	$ 12,145	$ 7,602
Recognized in profit or loss	919	4,712
Recognized in other comprehensive income	(25)	(169)
Beginning balance	13,039	12,145
Inventory [Member]
IFRS Statement [Line Items]
Beginning balance	5,996	4,581
Recognized in profit or loss	(907)	1,415
Recognized in other comprehensive income	0	0
Beginning balance	5,089	5,996
Tax credit carryforwards [Member]
IFRS Statement [Line Items]
Beginning balance	3,567	618
Recognized in profit or loss	2,078	2,949
Recognized in other comprehensive income	0	0
Beginning balance	5,645	3,567
Operating loss carryforward [member]
IFRS Statement [Line Items]
Beginning balance	2,166	590
Recognized in profit or loss	(912)	1,576
Recognized in other comprehensive income	0	0
Beginning balance	1,254	2,166
Accrued compensated absences [Member]
IFRS Statement [Line Items]
Beginning balance	553	446
Recognized in profit or loss	35	107
Recognized in other comprehensive income	0	0
Beginning balance	588	553
Allowance for sales discounts [Member]
IFRS Statement [Line Items]
Beginning balance	685	575
Recognized in profit or loss	(109)	110
Recognized in other comprehensive income	0	0
Beginning balance	576	685
Depreciation [Member]
IFRS Statement [Line Items]
Beginning balance	481	367
Recognized in profit or loss	40	114
Recognized in other comprehensive income	0	0
Beginning balance	521	481
Unrealised Foreign Exchange Gains Losses Member
IFRS Statement [Line Items]
Beginning balance	8	(25)
Recognized in profit or loss	94	33
Recognized in other comprehensive income	0	0
Beginning balance	102	8
Remeasurement of defined benefit plans [Member]
IFRS Statement [Line Items]
Beginning balance	(114)	138
Recognized in profit or loss		(83)
Recognized in other comprehensive income	(25)	(169)
Beginning balance	(139)	(114)
Acquired Intangible Assets [Member]
IFRS Statement [Line Items]
Beginning balance	(1,645)	(86)
Recognized in profit or loss	390	(1,559)
Recognized in other comprehensive income	0	0
Beginning balance	(1,255)	(1,645)
Others [member]
IFRS Statement [Line Items]
Beginning balance	448	398
Recognized in profit or loss	210	50
Recognized in other comprehensive income	0	0
Beginning balance	$ 658	$ 448

Income Taxes - Unrecognized Def

Income Taxes - Unrecognized Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Unused tax credits [member]
IFRS Statement [Line Items]
Deductible temporary differences for which no deferred tax asset is recognised	$ 1,560	$ 1,934
Unused operating loss carryforwards-statutory tax [Member]
IFRS Statement [Line Items]
Deductible temporary differences for which no deferred tax asset is recognised	224,566	222,240
Unused operating loss carryforwards-undistributed [Member]
IFRS Statement [Line Items]
Deductible temporary differences for which no deferred tax asset is recognised	229,177	198,639
Others [member]
IFRS Statement [Line Items]
Deductible temporary differences for which no deferred tax asset is recognised	27,333	21,665
Total [Member]
IFRS Statement [Line Items]
Deductible temporary differences for which no deferred tax asset is recognised	$ 482,636	$ 444,478

Income Taxes- Expiration period

Income Taxes- Expiration period for unrecognized deferred tax assets (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
IFRS Statement [Line Items]
Unrecognized deferred tax assets	$ 45,769
Taiwan [Member] | Expiration year 2020 to 2024 [Member]
IFRS Statement [Line Items]
Deductible amount	90,601
Unrecognized deferred tax assets	$ 18,120
Expiration year	2020~2024
Taiwan [Member] | Expiration year 2025 To 2029 [Member]
IFRS Statement [Line Items]
Deductible amount	$ 108,690
Unrecognized deferred tax assets	$ 21,738
Expiration year	2025~2029
Hong Kong [Member]
IFRS Statement [Line Items]
Deductible amount	$ 1,820
Unrecognized deferred tax assets	$ 150
Expiration year	Indefinitely
U.S. [Member] | Expiration year 2024 To 2039 [Member]
IFRS Statement [Line Items]
Deductible amount	$ 11,789
Unrecognized deferred tax assets	$ 3,078
Expiration year	2024~2039
Israel [Member]
IFRS Statement [Line Items]
Deductible amount	$ 11,666
Unrecognized deferred tax assets	$ 2,683
Expiration year	Indefinitely

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Income tax expense calculated at the statutory rate	20.00%	20.00%	17.00%
Unused tax credits for which no deferred tax asset recognised	$ 1,560
Percentage Of Additional Corporate Income Tax Rate On Undistributed Income	5.00%
Undistributed Earning of Foreign Subsidiaries	$ 593,037
Tax rate effect of expense not deductible in determining taxable profit (tax loss)	2.20%	2.10%	0.40%
Period for extension for the existing tax credits	10 years
Period for deduction of tax on undistributed earnings invested in substantive investment	3 years
Tax credit for investment amount eligible for smart machinery for current year (as a percent)	5.00%
Tax credit for investment amount eligible for smart machinery for 3 consecutive year (as a percent)	3.00%
Number of consecutive year when tax credit is 3%	3 years
Maximum tax credit for smart machinery combined with R&D tax credit (as a percent)	50.00%
Unused tax credits [member]
IFRS Statement [Line Items]
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits	2020 to 2034
Bottom of range [member]
IFRS Statement [Line Items]
Percentage Of Additional Corporate Income Tax Rate On Undistributed Income	10.00%
Tax rate effect of expense not deductible in determining taxable profit (tax loss)	17.00%
Top of range [member]
IFRS Statement [Line Items]
Percentage Of Additional Corporate Income Tax Rate On Undistributed Income	5.00%
Tax rate effect of expense not deductible in determining taxable profit (tax loss)	20.00%

Financial Instruments (Details)

Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
IFRS Statement [Line Items]
Financial assets measured at fair value through profit or loss	$ 13,500	$ 9,768
Financial assets measured at fair value through other comprehensive income	709	791
Measured at amortized cost:
Cash and cash equivalents	101,055	106,437	$ 138,023	$ 184,452
Financial asset at amortized cost	11,049	11,229
Accounts receivable and other receivables (including related parties)	164,943	189,279	$ 188,774
Restricted deposit (including current and noncurrent)	164,000	164,326
Total	463,195	488,013
Financial assets at amortised cost, category [member]
Measured at amortized cost:
Cash and cash equivalents	101,055	106,437
Financial asset at amortized cost	11,049	11,229
Accounts receivable and other receivables (including related parties)	168,377	194,021
Restricted deposit (including current and noncurrent)	164,133	164,456
Refundable deposits	4,372	1,311
Subtotal	$ 448,986	$ 477,454

Financial Instruments - Financi

Financial Instruments - Financial liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Measured at amortized cost:
Financial liability at amortized cost			$ 5,071
Accounts payables and other payables (including related party)	$ 154,175		196,429
Lease liabilities	4,220	$ 5,899	0
Guarantee deposits	400		154
Total	380,134		385,654
Unsecured Borrowings
Measured at amortized cost:
Short-term borrowings	57,339		20,000
Secured Borrowings
Measured at amortized cost:
Short-term borrowings	$ 164,000		$ 164,000

Financial Instruments - Liquidi

Financial Instruments - Liquidity risk (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Non derivative financial Liabilities [Abstract]
Financial liability at amortized cost			$ 5,071
Lease liabilities	$ 4,220	$ 5,899	0
Guarantee deposits	400		154
Unsecured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	57,339		20,000
Secured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	164,000		164,000
Not later than Six months [Member]
Non derivative financial Liabilities [Abstract]
Financial liability at amortized cost			5,071
Lease liabilities	971
Guarantee deposits	400		154
Non-derivative financial liabilities, undiscounted cash flows	173,244		139,557
Not later than Six months [Member] | Unsecured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	57,625		20,003
Not later than Six months [Member] | Secured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	114,248		114,329
Later than six months and not later than one year [member]
Non derivative financial Liabilities [Abstract]
Financial liability at amortized cost			0
Lease liabilities	559
Guarantee deposits	0		0
Non-derivative financial liabilities, undiscounted cash flows	50,565		50,005
Later than six months and not later than one year [member] | Unsecured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	0		0
Later than six months and not later than one year [member] | Secured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	50,006		50,005
Later than one year and not later than two years [member]
Non derivative financial Liabilities [Abstract]
Financial liability at amortized cost			0
Lease liabilities	1,614
Guarantee deposits	0		0
Non-derivative financial liabilities, undiscounted cash flows	1,614		0
Later than one year and not later than two years [member] | Unsecured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	0		0
Later than one year and not later than two years [member] | Secured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	0		0
Later than two years and not later than five years [member]
Non derivative financial Liabilities [Abstract]
Financial liability at amortized cost			0
Lease liabilities	1,306
Guarantee deposits	0		0
Non-derivative financial liabilities, undiscounted cash flows	1,306		0
Later than two years and not later than five years [member] | Unsecured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	0		0
Later than two years and not later than five years [member] | Secured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	0		0
Later than five years [member]
Non derivative financial Liabilities [Abstract]
Financial liability at amortized cost			0
Lease liabilities	0
Guarantee deposits	0		0
Non-derivative financial liabilities, undiscounted cash flows	0		0
Later than five years [member] | Unsecured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	0		0
Later than five years [member] | Secured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	0		0
Contractual Cash Flows [Member]
Non derivative financial Liabilities [Abstract]
Financial liability at amortized cost			5,071
Lease liabilities	4,450
Guarantee deposits	400		154
Non-derivative financial liabilities, undiscounted cash flows	226,729		189,562
Contractual Cash Flows [Member] | Unsecured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	57,625		20,003
Contractual Cash Flows [Member] | Secured Borrowings
Non derivative financial Liabilities [Abstract]
Short-term borrowings	$ 164,254		$ 164,334

Financial Instruments - Currenc

Financial Instruments - Currency risk (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
NTD [Member] | Financial liabilities [Member]
IFRS Statement [Line Items]
Foreign currency	$ 897,593	$ 922,148
Exchange rate	29.980	30.715
Functional currency	$ 29,939	$ 30,023
NTD [Member] | Financial assets [Member]
IFRS Statement [Line Items]
Foreign currency	$ 148,825	$ 205,394
Exchange rate	29.980	30.715
Functional currency	$ 4,964	$ 6,687
CNY [Member] | Financial assets [Member]
IFRS Statement [Line Items]
Foreign currency	$ 34,726	$ 33,590
Exchange rate	6.9762	6.8681
Functional currency	$ 4,978	$ 4,891

Financial Instruments - Finan_2

Financial Instruments - Financial instruments measured at fair value (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financial assets measured at fair value through profit or loss
Equity securities-unlisted company	$ 13,500	$ 9,768
Subtotal	13,500	9,768
Financial assets measured at fair value through other comprehensive income
Equity securities-unlisted company	709	791
Total	14,209	10,559
Level 1 [Member]
Financial assets measured at fair value through profit or loss
Equity securities-unlisted company	0	0
Subtotal	0	0
Financial assets measured at fair value through other comprehensive income
Equity securities-unlisted company	0	0
Total	0	0
Level 2 [Member]
Financial assets measured at fair value through profit or loss
Equity securities-unlisted company	0	0
Subtotal	0	0
Financial assets measured at fair value through other comprehensive income
Equity securities-unlisted company	0	0
Total	0	0
Level 3 [Member]
Financial assets measured at fair value through profit or loss
Equity securities-unlisted company	13,500	9,768
Subtotal	13,500	9,768
Financial assets measured at fair value through other comprehensive income
Equity securities-unlisted company	709	791
Total	$ 14,209	$ 10,559

Financial Instruments - Movemen

Financial Instruments - Movement in financial assets included in Level 3 of fair value hierarchy (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
IFRS Statement [Line Items]
Beginning balance	$ 488,013
Ending balance	463,195	$ 488,013
Level 3 [Member]
IFRS Statement [Line Items]
Beginning balance	10,559	3,122
Disposal-capital reduction of investment	(47)	(29)
Reclassified from equity method investments		6,136
Recognized in other comprehensive income	(35)	(702)
Recognized in profit or loss	3,732	2,032
Ending balance	14,209	10,559
Financial assets at fair value through profit or loss, category [member]
IFRS Statement [Line Items]
Recognized in profit or loss	3,732	2,032
Financial assets at fair value through profit or loss, category [member] | Level 3 [Member]
IFRS Statement [Line Items]
Beginning balance	9,768	1,600
Disposal-capital reduction of investment		0
Reclassified from equity method investments		6,136
Recognized in other comprehensive income		0
Recognized in profit or loss	3,732	2,032
Ending balance	13,500	9,768
Financial assets at fair value through other comprehensive income, category [member] | Level 3 [Member]
IFRS Statement [Line Items]
Beginning balance	791	1,522
Disposal-capital reduction of investment	(47)	(29)
Reclassified from equity method investments		0
Recognized in other comprehensive income	(35)	(702)
Recognized in profit or loss		0
Ending balance	$ 709	$ 791

Financial Instruments - Additio

Financial Instruments - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
IFRS Statement [Line Items]
Increase (decrease) through foreign exchange, financial assets	$ 2,000	$ 1,845
Liquidity risk [member] | Interest rate, measurement input [member]
IFRS Statement [Line Items]
Significant unobservable input, assets	0.28
Floating interest rate [member]
IFRS Statement [Line Items]
Borrowings, adjustment to interest rate basis	0.25%
Increase or decrease net profit through interest rate	$ 336	$ 243

Financial Risk Management - Per

Financial Risk Management - Percentage of revenues (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Customer A and Its Affiliates [Member]
IFRS Statement [Line Items]
Percentage of entity's revenue	29.50%	28.10%	25.80%
Customer B and Its Affiliates [Member]
IFRS Statement [Line Items]
Percentage of entity's revenue	8.90%	12.60%	15.50%

Financial Risk Management - P_2

Financial Risk Management - Percentage of accounts receivable (Details)	Dec. 31, 2019	Dec. 31, 2018
Customer A and Its Affiliates [Member]
IFRS Statement [Line Items]
Percentage Of Accounts Receivable	37.70%	33.50%
Customer B and Its Affiliates [Member]
IFRS Statement [Line Items]
Percentage Of Accounts Receivable	7.90%	12.90%

Capital management (Details)

Capital management (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Capital management
Total liabilities	$ 387,237	$ 394,391
Less: cash and cash equivalents	101,055	106,437	$ 138,023	$ 184,452
Total liabilities less current assets	286,182	287,954
Equity attributable to owners of Himax Technologies, Inc.	$ 432,987	$ 446,548

Related-party Transactions (Det

Related-party Transactions (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
IFRS Statement [Line Items]
Current receivables due from related parties	$ 1,200	$ 2,780
VST [Member]
IFRS Statement [Line Items]
Current receivables due from related parties	$ 1,200	$ 2,780

Related-party Transactions - Co

Related-party Transactions - Compensation of key management personnel (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related-party Transactions
Short-term employee benefits	$ 822	$ 855	$ 829
Post-employment benefits	7	7	7
Share-based compensation	14	41	226
Total Key management personnel compensation	$ 843	$ 903	$ 1,062

Related-party Transactions- Add

Related-party Transactions- Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Research and development		$ 114,859	$ 123,037	$ 117,662
Current payables to related parties		2,220	3,797
Key management Personnel Compensation Director	$ 135		135
Research and Development [Member]
IFRS Statement [Line Items]
Research and development		1,800	2,200	2,200
VST [Member]
IFRS Statement [Line Items]
Purchases of goods, related party transactions				$ 522
Current payables to related parties		$ 0	1,597
VST [Member] | Research and Development [Member]
IFRS Statement [Line Items]
Research and development			$ 1,597

Pledged assets (Details)

Pledged assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Pledged assets
Short-term borrowings	$ 164,000	$ 164,000
For government grants		326
For customs duties and government grants	133	130
Restricted cash and cash equivalents	$ 164,000	$ 164,326

Commitments and Contingencies -

Commitments and Contingencies - (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Commitments and Contingencies
Long-term contracts, contract price	$ 3,402	$ 75,824
Long-term contracts, commitments amount	2,380	38,579
Letter of credit	488
Contractual obligation	$ 129,420	$ 172,986

Segment, Product and Geograph_3

Segment, Product and Geographic Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of operating segments [line items]
Segment revenues	$ 671,835	$ 723,605	$ 685,167
Segment operating income (loss)	(18,307)	3,385	8,359
Non operating income, net	2,539	3,635	21,733
Consolidated profits before income taxes	(15,768)	7,020	30,092
Significant noncash items:
Share Based Compensation	457	408	997
Depreciation and amortization	24,399	20,327	16,680
Driver IC [Member]
Disclosure of operating segments [line items]
Segment revenues	544,727	586,258	529,847
Segment operating income (loss)	29,070	56,023	43,021
Significant noncash items:
Share Based Compensation	221	189	365
Depreciation and amortization	5,511	3,248	4,940
Non-driver products [Member]
Disclosure of operating segments [line items]
Segment revenues	127,108	137,347	155,320
Segment operating income (loss)	(47,377)	(52,638)	(34,662)
Significant noncash items:
Share Based Compensation	236	219	632
Depreciation and amortization	$ 18,888	$ 17,079	$ 11,740

Segment, Product and Geograph_4

Segment, Product and Geographic Information - Segment revenues from customers in different geographic region (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of operating segments [line items]
Revenue	$ 671,835	$ 723,605	$ 685,167
China [Member]
Disclosure of operating segments [line items]
Revenue	472,372	480,392	421,208
Taiwan [Member]
Disclosure of operating segments [line items]
Revenue	129,257	168,122	176,951
Other Asia Pacific (Philippines, Korea and Japan)
Disclosure of operating segments [line items]
Revenue	68,779	72,294	67,779
Europe and America [Member]
Disclosure of operating segments [line items]
Revenue	1,427	2,797	19,229
Driver IC [Member]
Disclosure of operating segments [line items]
Revenue	544,727	586,258	529,847
Driver IC [Member] | China [Member]
Disclosure of operating segments [line items]
Revenue	421,729	419,249	353,505
Driver IC [Member] | Taiwan [Member]
Disclosure of operating segments [line items]
Revenue	90,971	136,526	146,302
Driver IC [Member] | Other Asia Pacific (Philippines, Korea and Japan)
Disclosure of operating segments [line items]
Revenue	31,861	30,483	30,040
Driver IC [Member] | Europe and America [Member]
Disclosure of operating segments [line items]
Revenue	166	0	0
Non-driver products [Member]
Disclosure of operating segments [line items]
Revenue	127,108	137,347	155,320
Non-driver products [Member] | China [Member]
Disclosure of operating segments [line items]
Revenue	50,643	61,143	67,703
Non-driver products [Member] | Taiwan [Member]
Disclosure of operating segments [line items]
Revenue	38,286	31,596	30,649
Non-driver products [Member] | Other Asia Pacific (Philippines, Korea and Japan)
Disclosure of operating segments [line items]
Revenue	36,918	41,811	37,739
Non-driver products [Member] | Europe and America [Member]
Disclosure of operating segments [line items]
Revenue	$ 1,261	$ 2,797	$ 19,229

Segment, Product and Geograph_5

Segment, Product and Geographic Information - Segment revenues from major product lines (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of operating segments [line items]
Revenue	$ 671,835	$ 723,605	$ 685,167
Large-size application [Member]
Disclosure of operating segments [line items]
Revenue	237,276	260,540	224,798
Mobile Handsets Applications [Member]
Disclosure of operating segments [line items]
Revenue	114,956	112,221	113,591
Consumer Electronics Applications [Member]
Disclosure of operating segments [line items]
Revenue	192,495	213,497	191,458
Non-driver products [Member]
Disclosure of operating segments [line items]
Revenue	127,108	137,347	155,320
Driver IC [Member]
Disclosure of operating segments [line items]
Revenue	544,727	586,258	529,847
Driver IC [Member] | Large-size application [Member]
Disclosure of operating segments [line items]
Revenue	237,276	260,540	224,798
Driver IC [Member] | Mobile Handsets Applications [Member]
Disclosure of operating segments [line items]
Revenue	114,956	112,221	113,591
Driver IC [Member] | Consumer Electronics Applications [Member]
Disclosure of operating segments [line items]
Revenue	192,495	213,497	191,458
Driver IC [Member] | Non-driver products [Member]
Disclosure of operating segments [line items]
Revenue	0	0	0
Non-driver products [Member]
Disclosure of operating segments [line items]
Revenue	127,108	137,347	155,320
Non-driver products [Member] | Large-size application [Member]
Disclosure of operating segments [line items]
Revenue	0	0	0
Non-driver products [Member] | Mobile Handsets Applications [Member]
Disclosure of operating segments [line items]
Revenue	0	0	0
Non-driver products [Member] | Consumer Electronics Applications [Member]
Disclosure of operating segments [line items]
Revenue	0	0	0
Non-driver products [Member] | Non-driver products [Member]
Disclosure of operating segments [line items]
Revenue	$ 127,108	$ 137,347	$ 155,320

Segment, Product and Geograph_6

Segment, Product and Geographic Information - Carrying values of the Company's tangible long-lived assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of operating segments [line items]
Property, plant and equipment	$ 138,938	$ 111,067
Taiwan [Member]
Disclosure of operating segments [line items]
Property, plant and equipment	136,986	109,732
U.S. [Member]
Disclosure of operating segments [line items]
Property, plant and equipment	730	668
China [Member]
Disclosure of operating segments [line items]
Property, plant and equipment	803	540
Korea [Member]
Disclosure of operating segments [line items]
Property, plant and equipment	95	83
Israel [Member]
Disclosure of operating segments [line items]
Property, plant and equipment	265	28
Japan [Member]
Disclosure of operating segments [line items]
Property, plant and equipment	$ 59	$ 16

Segment, Product and Geograph_7

Segment, Product and Geographic Information - Revenues from significant customers (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of operating segments [line items]
Revenue	$ 671,835	$ 723,605	$ 685,167
Driver IC Segment [Member]
Disclosure of operating segments [line items]
Revenue	238,702	266,834	250,454
Driver IC Segment [Member] | Customer A and Its Affiliates [Member]
Disclosure of operating segments [line items]
Revenue	182,442	178,907	147,961
Driver IC Segment [Member] | Customer B and Its Affiliates [Member]
Disclosure of operating segments [line items]
Revenue	56,260	87,927	102,493
Non-driver Products Segment [Member]
Disclosure of operating segments [line items]
Revenue	19,509	27,005	32,654
Non-driver Products Segment [Member] | Customer A and Its Affiliates [Member]
Disclosure of operating segments [line items]
Revenue	15,988	24,088	28,767
Non-driver Products Segment [Member] | Customer B and Its Affiliates [Member]
Disclosure of operating segments [line items]
Revenue	$ 3,521	$ 2,917	$ 3,887

Segment, Product and Geograph_8

Segment, Product and Geographic Information - Accounts receivable from significant customers (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of operating segments [line items]
Accounts receivable	$ 75,222	$ 87,963
Customer A and Its Affiliates [Member]
Disclosure of operating segments [line items]
Accounts receivable	62,136	63,501
Customer B and Its Affiliates [Member]
Disclosure of operating segments [line items]
Accounts receivable	$ 13,086	$ 24,462

The Nature of Expenses (Details

The Nature of Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Depreciation, property, plant and equipment	$ 22,186	$ 18,347	$ 15,272
Cost of Revenues [Member]
IFRS Statement [Line Items]
Depreciation, property, plant and equipment	8,146	8,600	5,965
Operating Expenses [Member]
IFRS Statement [Line Items]
Depreciation, property, plant and equipment	$ 14,040	$ 9,747	$ 9,307

The Nature of Expenses - Amorti

The Nature of Expenses - Amortization of intangible assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Amortisation, intangible assets other than goodwill	$ 2,213	$ 1,980	$ 1,408
Cost of Revenues [Member]
IFRS Statement [Line Items]
Amortisation, intangible assets other than goodwill	58	3	2
Operating Expenses [Member]
IFRS Statement [Line Items]
Amortisation, intangible assets other than goodwill	$ 2,155	$ 1,977	$ 1,406

The Nature of Expenses - Employ

The Nature of Expenses - Employee benefits expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
The Nature of Expenses
Salary	$ 80,617	$ 91,822	$ 89,911
Labor and health insurance	5,668	6,054	5,841
Pension	5,246	5,474	5,102
Others	3,586	3,576	3,486
Employee benefits expense	$ 95,117	$ 106,926	$ 104,340

The Nature of Expenses - Empl_2

The Nature of Expenses - Employee benefits expense summarized by function (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Employee benefits expense	$ 95,117	$ 106,926	$ 104,340
Cost of Revenues [Member]
IFRS Statement [Line Items]
Employee benefits expense	5,597	6,512	5,223
Operating Expenses [Member]
IFRS Statement [Line Items]
Employee benefits expense	$ 89,520	$ 100,414	$ 99,117

Himax Technologies, Inc. (the_3

Himax Technologies, Inc. (the Parent Company only) - Condensed Statements of Financial Position (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
IFRS Statement [Line Items]
Cash	$ 101,055	$ 106,437	$ 138,023	$ 184,452
Financial asset at amortized cost	11,049	11,229
Other receivable from related party	1,200	2,780
Other current assets	18,559	17,731
Financial assets at fair value through profit or loss	13,500	9,768
Total assets	818,481	836,678
Current liabilities	380,890	391,155
Total equity	431,244	442,287	453,588	467,138
Total liabilities and equity	818,481	836,678
Equity attributable to owners of parent [member]
IFRS Statement [Line Items]
Cash	1,002	813	1,362	759
Financial asset at amortized cost	4,920	4,819
Other receivable from related party	0	2,780
Other current assets	169	502
Financial assets at fair value through profit or loss	11,985	8,230
Investments in subsidiaries and affiliates	743,331	755,680
Total assets	761,407	772,824
Current liabilities	169	227
Secured borrowings	164,000	164,000
Debt borrowing from a subsidiary	164,251	162,049
Total equity	432,987	446,548	$ 455,323	$ 466,720
Total liabilities and equity	$ 761,407	$ 772,824

Himax Technologies, Inc. (the_4

Himax Technologies, Inc. (the Parent Company only) - Condensed Statements of Profit or Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Revenues	$ 671,835	$ 723,605	$ 685,167
Costs and expenses	690,142	720,220	676,808
Operating Income (loss)	(18,307)	3,385	8,359
Interest income	2,013	2,429	2,225
Changes in fair value of financial assets at fair value through profit or loss	3,746	2,036	23,226
Foreign currency exchange losses, net	(546)	(369)	(1,659)
Finance costs	(2,325)	(1,232)	(878)
Profit (loss) before income taxes	(15,768)	7,020	30,092
Income tax expense	416	994	4,554
Profit (loss) for the year	(16,184)	6,026	25,538
Equity attributable to owners of parent [member]
IFRS Statement [Line Items]
Revenues	0	0	0
Costs and expenses	1,206	273	236
Operating Income (loss)	(1,206)	(273)	(236)
Interest income	162	200	170
Changes in fair value of financial assets at fair value through profit or loss	3,755	2,094	0
Foreign currency exchange losses, net	(69)	(257)	0
Finance costs	(4,165)	(3,491)	(2,322)
Share of profits (loss) of subsidiaries and affiliates	(12,091)	10,296	30,068
Profit (loss) before income taxes	(13,614)	8,569	27,680
Income tax expense	0	0	0
Profit (loss) for the year	$ (13,614)	$ 8,569	$ 27,680

Himax Technologies, Inc. (the_5

Himax Technologies, Inc. (the Parent Company only) - Condensed Statements of Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
IFRS Statement [Line Items]
Profit (loss) for the year	$ (16,184)	$ 6,026	$ 25,538
Other comprehensive income:
Items that will not be reclassified to profit or loss:	154	431	(81)
Remeasurements of defined benefit pension plans	214	1,302	(96)
Unrealized loss on financial assets at fair value through other comprehensive income	(35)	(702)	0
Income tax related to items that will not be reclassified subsequently	(25)	(169)	15
Items that may be reclassified subsequently to profit or loss:	(545)	(336)	1,184
Unrealized gains on financial assets at fair value through profit or loss	0	0	322
Foreign operations - foreign currency translation differences	(545)	(336)	862
Other comprehensive income for the year, net of tax	(391)	95	1,103
Total comprehensive income for the year	(16,575)	6,121	26,641
Equity attributable to owners of parent [member]
IFRS Statement [Line Items]
Profit (loss) for the year	(13,614)	8,569	27,680
Other comprehensive income:
Items that will not be reclassified to profit or loss:	142	424	(67)
Remeasurements of defined benefit pension plans	197	1,269	(82)
Unrealized loss on financial assets at fair value through other comprehensive income	(30)	(676)	0
Income tax related to items that will not be reclassified subsequently	(25)	(169)	15
Items that may be reclassified subsequently to profit or loss:	(545)	(334)	1,175
Unrealized gains on financial assets at fair value through profit or loss	0	0	313
Foreign operations - foreign currency translation differences	(545)	(334)	862
Other comprehensive income for the year, net of tax	(403)	90	1,108
Total comprehensive income for the year	$ (14,017)	$ 8,659	$ 28,788

Himax Technologies, Inc. (the_6

Himax Technologies, Inc. (the Parent Company only) - Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Profit (loss) for the year	$ (16,184)	$ 6,026	$ 25,538
Adjustments for:
Changes in fair value of financial assets at fair value through profit or loss	(3,746)	(2,036)	(23,226)
Interest income	(2,013)	(2,429)	(2,225)
Unrealized foreign currency exchange losses	121	294	0
Changes in:
Cash generated from operating activities	12,408	7,204	42,476
Interest received	2,060	2,361	2,165
Interest paid	(2,372)	(877)	(565)
Net cash used in operating activities	7,656	4,009	29,393
Cash flows from investing activities:
Acquisitions of financial asset at amortized cost	(4,023)	(4,766)	(5,572)
Acquisitions of equity method investment	(129)	(2,093)	(9,175)
Proceeds from capital reduction of investment	47	55	132
Cash received from (paid for) loan made to related party	2,780	0	7,150
Net cash provided by (used in) investing activities	(47,767)	(38,266)	(35,088)
Cash flows from financing activities:
Payments of cash dividends	0	(17,210)	(41,281)
Net cash provided by (used in) financing activities	35,261	2,801	(41,214)
Net increase (decrease) in cash	(5,382)	(31,586)	(46,429)
Cash and cash equivalents at beginning of year	106,437	138,023	184,452
Cash and cash equivalents at end of year	101,055	106,437	138,023
Equity attributable to owners of parent [member]
Cash flows from operating activities:
Profit (loss) for the year	(13,614)	8,569	27,680
Adjustments for:
Changes in fair value of financial assets at fair value through profit or loss	(3,755)	(2,094)	0
Interest income	(162)	(200)	(170)
Adjustments for finance costs	4,165	3,491	2,322
Share of profits (loss) of subsidiaries and affiliates	12,091	(10,296)	(30,068)
Unrealized foreign currency exchange losses	69	257	0
Adjustments to reconcile profit (loss)	(1,206)	(273)	(236)
Changes in:
Other current assets	320	(2)	439
Other current liabilities	(58)	(2,734)	(1,746)
Cash generated from operating activities	(944)	(3,009)	(1,543)
Interest received	174	199	131
Interest paid	(844)	(766)	(547)
Net cash used in operating activities	(1,614)	(3,576)	(1,959)
Cash flows from investing activities:
Acquisitions of financial asset at amortized cost	(170)	(195)	(158)
Acquisitions of equity method investment	0	0	(6,850)
Proceeds from disposals of equity method investment	0	0	4,825
Proceeds from capital reduction of investment	0	0	8,000
Cash received from (paid for) loan made to related party	2,780	(29)	4,400
Net cash provided by (used in) investing activities	2,610	(224)	10,217
Cash flows from financing activities:
Payments of cash dividends	0	(17,210)	(41,281)
Proceeds from borrowings	158,000	91,000	151,000
Repayment of secured borrowings	(158,000)	(74,000)	(123,000)
Proceeds from issue of RSUs from subsidiaries	311	336	872
Proceeds from debt from a subsidiary	150,430	154,281	166,025
Repayment of debt from a subsidiary	(151,548)	(151,156)	(161,271)
Net cash provided by (used in) financing activities	(807)	3,251	(7,655)
Net increase (decrease) in cash	189	(549)	603
Cash and cash equivalents at beginning of year	813	1,362	759
Cash and cash equivalents at end of year	$ 1,002	$ 813	$ 1,362

Subsequent Event (Details)

Subsequent Event (Details)	12 Months Ended
	Dec. 31, 2019
Subsequent Event [Abstract]
Percentage of decline in sales	10.00%