Atmel (ATML) 10-Q 30 Oct 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 26, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	ATMEL CORP
Entity Central Index Key	872,448
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Entity Voluntary Filers	No
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		420,302,900
Entity Well Known Seasoned Issuer	Yes
Document Fiscal Focus	2,015
Document Fiscal Period Focus	Q3

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Net revenue	$ 286,533	$ 374,485	$ 911,174	$ 1,067,380
Operating expenses
Cost of revenue	153,177	197,642	489,207	589,309
Research and development	55,832	69,917	174,959	209,751
Selling, general and administrative	64,817	65,324	186,812	194,186
Acquisition-related charges	2,390	7,162	10,600	10,287
Restructuring (credits) charges	(584)	840	5,445	(967)
Loss (gain) on sale of assets	(427)	0	1,626	0
Total operating expenses	276,059	340,885	865,397	1,002,566
Income from operations	10,474	33,600	45,777	64,814
Interest and other income (expense), net	55	(4,731)	4,917	(5,856)
Income before income taxes	10,529	28,869	50,694	58,958
Provision for income taxes	11,134	11,619	28,526	20,306
Net (loss) income	(605)	17,250	22,168	38,652
Add: net (income) loss attributable to noncontrolling interest, net of taxes	(9)	0	25	0
Net (loss) income attributable to Atmel	$ (614)	$ 17,250	$ 22,193	$ 38,652
Net (loss) income per share	$ 0	$ 0.04	$ 0.05	$ 0.09
Weighted-average shares used in basic net (loss) income per share calculations	419,293	418,954	418,072	421,791
Net (loss) income per share	$ 0	$ 0.04	$ 0.05	$ 0.09
Weighted-average shares used in diluted net (loss)income per share calculations	419,293	420,964	419,482	423,700
Cash dividends declared and paid per share	$ 0.04	$ 0	$ 0.12	$ 0

Condensed Consolidated Stateme3

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (605)	$ 17,250	$ 22,168	$ 38,652
Other comprehensive (loss) income, net of tax:
Foreign currency translation adjustments	(2,598)	(8,993)	(7,535)	(7,860)
Actuarial losses related to defined benefit pension plans	(573)	(18)	(803)	(56)
Reclassification adjustment from sale of investment	1,376	0	1,376	328
Total other comprehensive loss	(1,795)	(9,011)	(6,962)	(7,588)
Total comprehensive (loss) income	$ (2,400)	$ 8,239	$ 15,206	$ 31,064

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	$ 218,741	$ 206,937
Accounts receivable, net of allowance for doubtful accounts of $5,882 and $5,945, respectively	202,221	222,021
Inventories	267,626	278,242
Prepaids and other current assets	91,620	89,101
Total current assets	780,208	796,301
Fixed assets, net of accumulated depreciation of $1,298,619 and $1,333,103, respectively	139,780	158,281
Goodwill	189,565	191,088
Intangible assets, net of accumulated amortization of $67,396 and $58,471, respectively	41,361	50,286
Other assets	149,984	166,348
Total assets	1,300,898	1,362,304
Current liabilities
Trade accounts payable	72,153	97,467
Accrued and other liabilities	119,707	139,696
Deferred income on shipments to distributors	52,144	49,059
Current portion of long-term debt	9,367	7,413
Total current liabilities	253,371	293,635
Long-term debt	55,000	75,000
Other long-term liabilities	131,220	123,670
Total liabilities	$ 439,591	$ 492,305
Commitments and contingencies (Note 8)
Stockholders’ equity
Preferred stock; par value $0.001; Authorized: 5,000 shares; no shares issued and outstanding	$ 0	$ 0
Common stock; par value $0.001; Authorized: 1,600,000 shares; Shares issued and outstanding: 420,292 at September 30, 2015 and 416,178 at December 31, 2014, respectively	420	416
Additional paid-in capital	783,097	756,760
Accumulated other comprehensive loss	(15,144)	(8,182)
Retained earnings	89,946	117,992
Total Atmel stockholders’ equity	858,319	866,986
Noncontrolling interest	2,988	3,013
Total stockholders' equity	861,307	869,999
Total liabilities and stockholders’ equity	$ 1,300,898	$ 1,362,304

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 5,882	$ 5,945
Accumulated depreciation of fixed assets	1,298,619	1,333,103
Accumulated amortization of intangibles	$ 67,396	$ 58,471
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, Authorized shares	5,000	5,000
Preferred stock, Shares issued	0	0
Preferred stock, Shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, Authorized shares	1,600,000	1,600,000
Common stock, Shares issued	420,292	416,178
Common stock, Shares outstanding	420,292	416,178

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities
Net income	$ 22,168	$ 38,652
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	42,042	43,747
Deferred income taxes	12,768	(4,439)
Write-off of equipment deposit	0	1,730
Realized gain on sales of marketable securities	0	(385)
Gain from foundry arrangements	0	(95)
Realized gain on sales of investments in privately-held companies	(1,317)	0
Gain on sale of assets	(1,998)	0
Curtailment gain	(652)	0
Accretion of interest on long-term debt	1,297	1,313
Share-based compensation expense	38,943	45,812
Excess tax benefit on share-based compensation	(1,326)	(1,441)
Non-cash acquisition-related and other charges, net	(6,052)	(2,333)
Changes in operating assets and liabilities, net of acquisitions
Accounts receivable	19,877	(7,256)
Inventories	10,773	18,551
Current and other assets	6,171	21,579
Trade accounts payable	(22,817)	12,330
Accrued and other liabilities	(22,523)	(32,050)
Income taxes payable	(3,778)	810
Deferred income on shipments to distributors	3,084	6,094
Net cash provided by operating activities	96,660	142,619
Cash flows from investing activities
Acquisitions of fixed assets	(25,974)	(37,815)
Proceeds from sale of assets	20,421	0
Proceeds from sales of investments in privately-held companies	3,817	0
Sales of marketable securities	0	3,071
Proceeds from Sale of Property, Plant, and Equipment	770	0
Acquisition of businesses, net of cash acquired	0	139,580
Acquisitions of intangible assets	(1,544)	(2,560)
Net cash used in investing activities	(2,510)	(176,884)
Cash flows from financing activities
Proceeds from issuance of debt	0	90,000
Principal repayments on debt	20,087	1,353
Repurchases of common stock	(11,985)	(108,480)
Payment of dividends	(50,239)	0
Proceeds from issuance of common stock	13,753	13,241
Tax payments related to shares withheld for vested restricted stock units	(14,749)	(15,709)
Excess tax benefit on share-based compensation	1,326	1,441
Net cash used in financing activities	(81,981)	(20,860)
Effect of exchange rate changes on cash and cash equivalents	(365)	(1,869)
Net increase (decrease) in cash and cash equivalents	11,804	(56,994)
Cash and cash equivalents at beginning of the period	206,937	276,881
Cash and cash equivalents at end of the period	$ 218,741	$ 219,887

BUSINESS AND SUMMARY OF SIGNIFI

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation These unaudited interim condensed consolidated financial statements reflect all normal recurring adjustments which are, in the opinion of management, necessary to state fairly, in all material respects, the financial position of Atmel Corporation (the “Company” or “Atmel”) and its subsidiaries as of September 30, 2015 and the results of operations and comprehensive (loss) income for the three and nine months ended September 30, 2015 and 2014 and cash flows for the nine months ended September 30, 2015 and 2014 . All intercompany balances have been eliminated. Because all of the annual disclosures required by U.S. generally accepted accounting principles ("GAAP") are not included, as permitted by the rules of the Securities and Exchange Commission (the “SEC”), these interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014 . The December 31, 2014 year-end balance sheet data was derived from the Company’s audited consolidated financial statements, which are included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014 . The condensed consolidated statements of operations for the periods presented are not necessarily indicative of results to be expected for any future period, or for the entire year. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Significant estimates in these financial statements include provisions for excess and obsolete inventory, sales reserves and allowances, share-based compensation expense, allowances for doubtful accounts receivable, estimates for useful lives associated with long-lived assets, recoverability of goodwill and intangible assets, restructuring charges, liabilities for uncertain tax positions and deferred tax asset valuation allowances. Actual results could differ materially from those estimates. Pending Acquisition of Atmel by Dialog Semiconductor On September 19, 2015, Atmel entered into an Agreement and Plan of Merger (as amended, the “Merger Agreement”) with Dialog Semiconductor plc, a corporation organized under the laws of England and Wales (“Dialog”), and Avengers Acquisition Corporation, a Delaware corporation and a wholly-owned direct subsidiary of Dialog (“Merger Sub”). Under the terms of the Merger Agreement, Merger Sub will merge with and into Atmel (the “Merger”), with Atmel being the surviving corporation (the “Surviving Corporation”). The Transaction has been unanimously approved by the boards of directors of both companies. At the effective time of the Merger, each share of Atmel’s common stock, par value $0.001 per share (the “Common Stock”), issued and outstanding immediately prior to the Merger (other than dissenting shares and shares held by Dialog, Merger Sub, Atmel or any of their respective subsidiaries) will be converted into the right to receive (i) 0.112 American Depositary Shares of Dialog (the “ADSs”), with each whole ADS representing one ordinary share of Dialog (each, a “Dialog Share”), (ii) $4.65 in cash, without interest, and (iii) cash in lieu of fractional ADSs as contemplated in the Merger Agreement (the “Merger Consideration”). The closing of the transaction is subject to a number of conditions specified in the Merger Agreement, including, among others, the adoption of the Merger Agreement by Atmel’s stockholders, the affirmative vote of the holders of a majority of Dialog’s outstanding ordinary shares, regulatory approvals in the United States, Germany and Romania and the effectiveness under the Securities Act of 1933 of a registration statement on Form F-4 to be filed with the SEC by Dialog registering the ADSs in the United States. The consummation of the Merger is not subject to a financing condition. The Merger Agreement may be terminated by either party under conditions expressly specified in the Merger Agreement, and the payment of applicable termination fees of up to $137.3 million to Dialog, or reimbursement of expenses, as contemplated therein. Dialog has agreed that it will appoint two directors nominated by Atmel to its board of directors concurrent with the closing of the Merger. The foregoing description of the pending acquisition of Atmel by Dialog, and the transactions contemplated thereby, does not purport to be complete and is subject to, and qualified in its entirety by, the full text of the Merger Agreement, a copy of which is attached as Exhibit 2.1 to the Form 8-K filed by the Company on September 21, 2015, and as the Merger Agreement was amended on September 29, 2015, as reflected in a further Form 8-K filed by the Company on September 30, 2015. The Merger Agreement, as amended, and the related Form 8-Ks, are listed in the Exhibit Table of this filing. Atmel recorded transaction-related costs of approximately $7.8 million , principally for outside financial advisory, legal, and related fees and expenses associated with the pending acquisition in the three months ended September 30, 2015. These costs were recorded in selling, general and administrative expense included in the Condensed Consolidated Statements of Operations for the three months ended September 30, 2015. Additional transaction-related costs are expected to be incurred through the closing of the Merger. Inventories Inventories are stated at the lower of cost (on a first-in, first-out basis) or market. Market is based on estimated net realizable value. Determining market value of inventories involves numerous judgments, including estimating average selling prices and sales volumes for future periods. The Company establishes provisions for lower of cost or market and excess and obsolescence write-downs, which are charged to cost of revenue. The Company makes a determination regarding excess and obsolete inventory on a quarterly basis. This determination requires an estimate of the future demand for the Company’s products and involves an analysis of historical and forecasted sales levels by product, competitiveness of product offerings, market conditions, product lifecycles, as well as other factors. Excess and obsolete inventory write-downs are recorded when the inventory on hand exceeds management’s estimate of future demand for each product and are charged to cost of revenue. The Company’s inventories include parts that have a potential for rapid technological obsolescence and are sold in a highly competitive industry. The Company writes down inventory that is considered excess or obsolete. When the Company recognizes a loss on such inventory, it establishes a new, lower-cost basis for that inventory, and subsequent changes in facts and circumstances will not result in the restoration or increase in that newly established cost basis. If inventory with a lower-cost basis is subsequently sold, it will result in higher gross margin for the products making up that inventory. Inventories are comprised of the following: September 30, December 31, (in thousands) Raw materials and purchased parts $ 10,722 $ 12,633 Work-in-progress 172,064 192,206 Finished goods 84,840 73,403 $ 267,626 $ 278,242 Recent Accounting Pronouncements In May 2014, the Financial Accounting Standard Board (the "FASB") issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers , which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in GAAP when it becomes effective. In July 2015, the FASB deferred the effective date of ASU 2014-09 so that it will apply to annual reporting periods beginning after December 15, 2017 (including interim reporting periods within those periods). Early application is permitted to the original effective date of December 15, 2016, in which case ASU 2014-09 would apply to annual reporting periods beginning December 15, 2016 (including interim reporting periods within those periods). The standard permits the use of either the retrospective or cumulative effect transition method. The Company is evaluating the effect that ASU 2014-09 will have on its consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting. In April 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs , which changes the presentation of debt issuance costs in financial statements. The ASU requires an entity to present such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs will continue to be reported as interest expense. The new standard is effective for the Company on January 1, 2016. Early application is permitted. The standard requires an entity to apply the new guidance on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. The Company does not believe that the adoption of the ASU will have a material effect on its consolidated financial statements and disclosure.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS Newport Media, Inc. On July 31, 2014 , the Company acquired 100% of the equity interest in privately-held Newport Media, Inc. (“NMI”), a provider of low power Wi-Fi and Bluetooth solutions that are expected to enhance the Company’s portfolio of wireless products. The purchase consideration, net of cash acquired, consisted of $139.6 million payable in cash at the closing of the acquisition, subject to working capital adjustments and deductions for specified closing expenses. In addition, the acquisition agreement provides for an aggregate cash earn-out payment of up to $30.0 million payable if specified revenue targets are achieved over the two years following the acquisition date. The Company recorded a liability of $0.4 million as of July 31, 2014 , representing the estimated fair value of the earn-out based on the probability of achievement as of the acquisition date. During the nine months ended September 30, 2015 , the Company reversed $0.2 million previously accrued in respect of the potential earn-out through a credit to acquisition-related charges in the Condensed Consolidated Statements of Operations as management determined that revenue targets on which the earn-out is based will not likely be met during 2015. The Company prepared an initial determination of the fair value of the assets acquired and liabilities assumed as of the acquisition date using preliminary information. The Company recognized measurement period adjustments made during the fourth quarter of 2014 to the fair value of certain assets acquired and liabilities assumed as a result of further refinements in the Company’s estimates. These adjustments were retrospectively applied to the July 31, 2014 acquisition date balance sheet. The effect of these adjustments on the preliminary purchase price allocation was a decrease in goodwill and income tax payable of $1.9 million and $0.3 million , respectively, and an increase in deferred tax assets of $1.6 million . The excess of the fair value of consideration paid over the fair value of the net assets and the identifiable intangible assets acquired and the liabilities assumed resulted in recognition of goodwill of approximately $86.1 million , including workforce, of which $55.2 million is expected to be deductible for tax purposes. The recognition of goodwill primarily related to the expected synergies between the product offerings of NMI and the Company. All goodwill recorded was assigned to the Company's Microcontroller segment. The Company expensed $2.5 million of advisory, legal, and consulting fees and other costs directly related to the acquisition, which were recorded as acquisition-related charges in the Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2014. The Company incurred $5.3 million of one-time bonus expense, subject to claw-back and other employment-related terms, for certain employees, which are being recorded ratably through the date on which the bonus is no longer recoverable by the Company. For the three and nine months ended September 30, 2015 , the Company recorded $0.2 million and $3.1 million , respectively, of one-time bonus expense as acquisition-related charges and $1.0 million and $4.0 million , respectively, of amortization expense related to identifiable intangible assets in the Condensed Consolidated Statements of Operations.

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS Investments at September 30, 2015 and December 31, 2014 consist of an auction-rate security. For the three months ended September 30, 2015 , auctions for the Company's sole auction-rate security continued to fail and as a result this security continues to be illiquid. The Company concluded that the remaining $1.0 million (adjusted cost) of auction-rate security is unlikely to be liquidated within the next twelve months and classified this security as a long-term investment, which is included in other assets in the Condensed Consolidated Balance Sheets. This auction-rate security had a contractual maturity greater than 10 years and totaled $1.0 million (at adjusted cost) as of September 30, 2015 .

FAIR VALUE OF ASSETS AND LIABIL

FAIR VALUE OF ASSETS AND LIABILITIES	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE OF ASSETS AND LIABILITIES	FAIR VALUE OF ASSETS AND LIABILITIES Fair value is defined as “the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price)”. The accounting standard establishes a consistent framework for measuring fair value and expands disclosure requirements regarding fair value measurements. This accounting standard, among other things, requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The tables below present the balances of investments measured at fair value on a recurring basis: September 30, 2015 Total Level 1 Level 2 Level 3 (in thousands) Assets Cash Money market funds $ 1,282 $ 1,282 $ — $ — Other assets Auction-rate security 1,066 — — 1,066 Investment funds - Deferred compensation plan assets Institutional money market funds 1,917 1,917 — — Fixed income 1,034 1,034 — — Marketable equity securities 3,589 3,589 — — Total institutional funds - Deferred compensation plan 6,540 6,540 — — Total other assets 7,606 6,540 — 1,066 Total $ 8,888 $ 7,822 $ — $ 1,066 December 31, 2014 Total Level 1 Level 2 Level 3 (in thousands) Assets Cash Money market funds $ 1,267 $ 1,267 $ — $ — Other assets Auction-rate security 1,066 — — 1,066 Investment funds - Deferred compensation plan assets Institutional money market funds 2,039 2,039 — — Fixed income 984 984 — — Marketable equity securities 3,576 3,576 — — Total institutional funds - Deferred compensation plan 6,599 6,599 — — Total other assets 7,665 6,599 — 1,066 Total $ 8,932 $ 7,866 $ — $ 1,066 The Company’s investments, with the exception of its auction-rate security, are classified within Level 1 of the fair value hierarchy because they are valued using quoted market prices, or broker or dealer quotations. The types of instruments valued based on quoted market prices in active markets include most U.S. government and agency securities and money market securities. Such instruments are generally classified within Level 1 of the fair value hierarchy. Auction-rate securities are classified within Level 3 because significant assumptions for such securities are not observable in the market. The total amount of assets measured using Level 3 valuation methodologies represented less than 1% of the Company's total assets as of September 30, 2015 and December 31, 2014 . There were no changes in Level 3 assets measured at fair value on a recurring basis for the three and nine months ended September 30, 2015 and the year ended December 31, 2014 . There were no transfers between Level 1 and 2 hierarchies for the three and nine months ended September 30, 2015 and the year ended December 31, 2014 .

BORROWING ARRANGEMENTS

BORROWING ARRANGEMENTS	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
BORROWING ARRANGEMENTS	BORROWING ARRANGEMENTS Senior Secured Revolving Credit Facility On December 6, 2013, the Company entered into a five-year $300.0 million , senior secured revolving credit facility (the “Facility”), the terms of which are set forth in a Credit Agreement (the “Credit Agreement”). The Company may increase the aggregate availability under the Facility through a customary “accordion” feature in an amount not to exceed $250.0 million . The Company recorded debt issuance costs of $2.1 million associated with the Facility which are being amortized over the expected life of the Facility. Borrowings under the Facility are available for general corporate purposes, including working capital, stock repurchases, acquisitions and other purposes. Amounts outstanding under the Facility are due on the earlier of December 6, 2018 or 180 days prior to the maturity date of any Permitted Convertible Notes (as defined in the Credit Agreement) if, in the latter case, the Company does not otherwise have available sufficient unrestricted cash and other investments to redeem the Permitted Convertible Notes. The Company may prepay loans under the Credit Agreement at any time, in whole or in part, upon payment of accrued interest and break funding payments, if applicable. The Company may terminate or reduce the Facility at any time without penalty. The obligations under the Facility are guaranteed by certain domestic subsidiaries of the Company, are secured by a pledge of substantially all of the assets of the Company and the guarantors, and include affirmative, negative and financial covenants. Affirmative covenants include, among other things, the delivery of financial statements and other information. Negative covenants include, among other things, limitations on asset sales, mergers and acquisitions, indebtedness, liens, investments and transactions with affiliates. The financial covenants require the Company to maintain compliance with a maximum total leverage ratio, a maximum senior secured leverage ratio and a minimum fixed charge coverage ratio. The Credit Agreement includes customary events of default that include, among other things, non-payment defaults, inaccuracy of representations and warranties, covenant defaults, cross default to material indebtedness, bankruptcy and insolvency defaults, material judgment defaults, ERISA defaults and a change of control default. The occurrence of an event of default could result in an acceleration of obligations under the Credit Agreement. As of September 30, 2015 , after principal repayments, the Company had $55.0 million of outstanding principal borrowings under the Facility and was in compliance with all financial covenants under the Credit Agreement. No principal payments are due until maturity. Interest on the borrowed amounts equals the applicable periodic LIBOR rate, plus 1.25% per annum, and was $0.4 million and $1.1 million for the three and nine months ended September 30, 2015 , respectively. The Facility matures on December 6, 2018. Other Debt Obligations The Company had short-term debt obligations amounting to $9.4 million and $7.3 million as of September 30, 2015 and December 31, 2014 , respectively. As of September 30, 2015, $7.8 million related to an amount previously advanced from a foreign government and the remaining balance of $1.6 million related to a loan owed to a privately-held company in which the Company owned an equity interest until September 23, 2015. The foreign government advance was repaid in full on October 8, 2015.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCKHOLDERS’ EQUITY	STOCKHOLDERS’ EQUITY Share-Based Compensation The following table summarizes share-based compensation, net of the amount capitalized in inventory, included in operating results: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands) Cost of revenue $ 1,560 $ 1,605 $ 4,357 $ 4,892 Research and development 3,418 4,632 10,569 13,744 Selling, general and administrative 7,741 8,680 24,017 27,176 Total share-based compensation expense, before income taxes 12,719 14,917 38,943 45,812 Tax benefit (2,884 ) (3,760 ) (8,557 ) (10,005 ) Total share-based compensation expense, net of income taxes $ 9,835 $ 11,157 $ 30,386 $ 35,807 Restricted Stock Units, Employee Stock Purchase Plan and Stock Options In May 2005, Atmel’s stockholders approved Atmel’s 2005 Stock Plan (as amended, the “2005 Stock Plan”). As of September 30, 2015 , 158.0 million shares had been cumulatively authorized for issuance under the 2005 Stock Plan, and 7.9 million shares remained available for issuance without giving effect to any adjustment that may be required by the terms of the 2005 Stock Plan in respect of shares underlying restricted stock or restricted stock units. Under the 2005 Stock Plan, Atmel may issue common stock directly, grant options to purchase common stock or grant restricted stock units payable in common stock to employees, consultants and directors of Atmel. Restricted stock units generally vest on a quarterly basis over a service period of up to four years from the grant date, although restricted stock unit grants to newly-hired employees generally have a one-year cliff vest equal to one-quarter of the total grant. Options, which generally vest over four years, are granted at fair market value on the date of the grant and generally expire ten years from that date. Activity under Atmel’s 2005 Stock Plan is set forth below: Outstanding Options Weighted- Exercise Average Available for Grant Number of Options Price per Share Exercise Price per Share (in thousands, except for per share data) Balances, December 31, 2014 13,611 3,059 $2.13-$10.01 $ 4.57 Restricted stock units issued (479 ) — — — Plan adjustment for restricted stock units issued (273 ) — — — Restricted stock units cancelled 363 — — — Plan adjustment for restricted stock units cancelled 210 — — — Performance-based restricted stock units cancelled 253 — — — Plan adjustment for performance-based restricted stock units cancelled 144 — — — Options cancelled/expired/forfeited 2 (2 ) $ 3.26 $ 3.26 Options exercised — (198 ) $2.66-$6.28 $ 3.51 Balances, March 31, 2015 13,831 2,859 $2.13-$10.01 $ 4.65 Restricted stock units issued (446 ) — — — Plan adjustment for restricted stock units issued (254 ) — — — Restricted stock units cancelled 432 — — — Plan adjustment for restricted stock units cancelled 250 — — — Performance-based restricted stock units cancelled 87 — — — Plan adjustment for performance-based restricted stock units cancelled 50 — — — Options cancelled/expired/forfeited — — — $ — Options exercised — (387 ) $2.13-$6.28 $ 4.53 Balances, June 30, 2015 13,950 2,472 $2.13-$10.01 $ 4.67 Restricted stock units issued (4,204 ) Plan adjustment for restricted stock units issued (2,396 ) Restricted stock units cancelled 306 Plan adjustment for restricted stock units cancelled 176 Performance-based restricted stock units cancelled 24 Plan adjustment for performance-based restricted stock units cancelled 14 Options cancelled/expired/forfeited 3 (3 ) $4.36-$6.28 $ 5.00 Options exercised — (63 ) $2.13-$6.28 $ 3.81 Balances, September 30, 2015 7,873 2,406 $3.24-$10.01 $ 4.69 Options vested and expected to vest at September 30, 2015 2,406 $3.24-$10.01 $ 4.69 Options exercisable at September 30, 2015 2,400 $3.24-$10.01 $ 4.69 Restricted stock units are granted from the pool of options available for grant. Every share underlying restricted stock, restricted stock units (including performance-based restricted stock units), or stock purchase rights issued on or after May 9, 2013 is counted against the numerical limit for options available for grant as 1.57 shares, as reflected in the table above in the line items for "Plan adjustments", except that restricted stock units (including performance-based restricted stock units), or stock purchase rights issued prior to May 9, 2013 but on or after May 18, 2011, are counted against the numerical limit for options available for grant as 1.61 shares, and restricted stock units (including performance-based restricted stock units), or stock purchase rights issued prior to May 18, 2011 and on or after May 14, 2008, are counted against the numerical limit for options available for grants as 1.78 shares. If shares issued pursuant to any restricted stock, restricted stock unit, and stock purchase right agreements are cancelled, forfeited or repurchased by the Company, the number of shares returned to the 2005 Stock Plan will be multiplied by the same ratios above under which such shares were issued and become available for issuance. The table set forth above does not include 0.6 million restricted stock units granted in August 2015 as performance-based restricted units since the performance criteria for those performance-based restricted units had not been established as of September 30, 2015. As of September 30, 2015 and subject to the exclusion referred to in the preceding sentence, there were 7.9 million shares available for issuance under the 2005 Stock Plan, or 5.0 million shares after giving effect to the applicable ratios under the 2005 Stock Plan for issuances of restricted stock units, as described above. Pursuant to the terms of the Merger Agreement, at the effective time of the merger (the “Effective Time”), each outstanding option to acquire shares of Atmel’s common stock, par value $0.001 per share (the “Common Stock”) will, contingent upon the occurrence of the Effective Time, accelerate and become vested in full and, to the extent not exercised prior to the Effective Time, will be automatically “net exercised” immediately prior to the Effective Time, with the exercise price and applicable withholding taxes paid by withholding of shares of Common Stock otherwise issuable to the option holder upon the exercise of the option. Each outstanding restricted stock unit, deferred stock unit, performance-based restricted stock unit or similar right (each such unit or right, an “Atmel Unit”) that is vested but not yet issued, will be converted into the right to receive the Merger Consideration. In addition, each Atmel Unit that is unvested and held by an employee or other service provider of Atmel who will continue to be employed by or provide services to, Dialog or the Surviving Corporation will be converted into equivalent awards in respect of Dialog Shares using a customary exchange ratio. For the performance-based Atmel Units granted with a performance period that was intended to end December 31, 2015 (the “2015 PRSUs”), Atmel’s board of directors determined that 57.0% of the target awards should vest contingent upon, and immediately prior to, the occurrence of the Effective Time, with the remaining 2015 PRSUs being converted into time-based awards that vest through November 15, 2017. In addition, in connection with the Merger, Atmel’s board of directors determined that the Atmel Units granted in August 2015, for which performance criteria had not been established prior to the date of the Merger Agreement, will be converted, contingent upon the occurrence of the Effective Time, into time-based awards vesting through November 15, 2018. If Dialog determines that the assumption and conversion of an Atmel Unit would violate, in respect of the holder thereof, the applicable laws of a non-U.S. jurisdiction set forth in the Merger Agreement, Dialog may treat such Atmel Unit in a different manner so long as the holder of such Atmel Unit receives the full value of the Merger Consideration (less applicable withholdings) in cash not later than the vesting date originally applicable to such Atmel Unit. Restricted Stock Units Activity related to restricted stock units is set forth below: Number of Units Weighted-Average Grant Date Fair Value (in thousands, except for per share data) Balances, December 31, 2014 18,163 $ 8.40 Restricted stock units issued 479 8.45 Restricted stock units vested (1,898 ) 8.43 Restricted stock units cancelled (363 ) 7.71 Performance-based restricted stock units cancelled (253 ) 7.35 Balances, March 31, 2015 16,128 $ 8.43 Restricted stock units issued 446 9.45 Restricted stock units vested (1,483 ) 8.53 Restricted stock units cancelled (432 ) 7.59 Performance-based restricted stock units cancelled (87 ) 8.31 Balances, June 30, 2015 14,572 $ 8.48 Restricted stock units issued 4,204 8.07 Restricted stock units vested (1,612 ) 4.17 Restricted stock units cancelled (306 ) 8.11 Performance-based restricted stock units cancelled (24 ) 8.23 Balances, September 30, 2015 16,834 $ 8.80 As of September 30, 2015 , total unearned share-based compensation related to unvested restricted stock units granted (including performance-based restricted stock units) was approximately $99.2 million , including estimated forfeitures, and is expected to be recognized over a weighted-average period of 2.40 years . Until restricted stock units are vested, they do not have the voting or dividend participation rights of common stock and the shares underlying such restricted stock units are not considered issued and outstanding. Upon vesting of restricted stock units, shares withheld by the Company to pay taxes are retired. The table set forth above does not include 0.6 million restricted stock units granted in August 2015 as performance-based restricted units since the performance criteria for those performance-based restricted units had not been established as of September 30, 2015. Performance-Based Restricted Stock Units On December 11, 2014, the Company adopted the Atmel 2015 Long-Term Performance-Based Incentive Plan (the “2015 Plan”), which provides for the grant of performance-based restricted stock units to Company participants. The Company issued 2.6 million shares under the 2015 Plan for the year ended December 31, 2014. The Company records performance-based restricted stock units issued under the 2015 Plan based on achievement of the “target” performance metrics, which will result in a participant being credited with 100% of the performance-based shares awarded to that participant under the 2015 Plan. Achievement at the “maximum” performance metrics will result in a participant being credited with 200% of the performance-based shares awarded to that participant under the 2015 Plan. Performance metrics for the 2015 Plan are based on the Company’s publicly-reported non-GAAP earnings per share growth rate from 2014 to 2015 (calculated for the fiscal years ended 2014 and 2015, respectively) to the adjusted earnings per share growth rates of companies included within the well-established Philadelphia Semiconductor Sector IndexSM ("SOX Index") during the same period. For purposes of the 2015 Plan, “adjusted earnings per share” for the applicable measurement period for any company included within the SOX Index means that company’s non-GAAP earnings per share, as publicly reported by that company (which, in the case of the Company, will be its non-GAAP earnings per share), adjusted to exclude for the measurement period (to the extent such adjustments are publicly disclosed) each of the following: share-based compensation expense; restructuring and impairment charges (credits); loss (gain) on sale; acquisition and divestiture related expenses; intellectual property related settlement charges; non-cash tax expenses; other non-recurring tax items; to make equivalent comparisons between the Company’s non-GAAP earnings per share and the adjusted earnings per share for other companies included within the SOX Index. The Company recorded total share-based compensation expense related to the 2015 Plan of $0.5 million and $2.0 million in the three and nine months ended September 30, 2015 , respectively. For the treatment of those performance-based restricted stock units in connection with the Merger, see "Restricted Stock Units, Employee Stock Purchase Plan and Stock Options" above. For participants who are included within the 2015 Plan at any time after January 1, 2015, awards will be pro-rated to reflect the actual time a participant has been an employee of, or a service provider to, the Company. On December 17, 2013, the Company adopted the Atmel 2014 Long-Term Performance-Based Incentive Plan (the “2014 Plan”), which ended on December 31, 2014 . The Company recorded total share-based compensation expense related to the 2014 Plan of $0.3 million and $1.7 million in the three and nine months ended September 30, 2015 , respectively, and $0.7 million and $2.7 million in the three and nine months ended September 30, 2014 , respectively. In August 2015, the Company granted 0.6 million performance-based restricted units for performance periods that will not commence until 2016. The performance criteria for those performance-based restricted units had not been established as of September 30, 2015. For the treatment of those performance-based restricted stock units in connection with the Merger, see "Restricted Stock Units, Employee Stock Purchase Plan and Stock Options" above. Employee Stock Purchase Plan Under the 2010 Employee Stock Purchase Plan (“2010 ESPP”), qualified employees are entitled to purchase shares of Atmel’s common stock at the lower of 85% of the fair market value of the common stock at the date of commencement of the six -month offering period or 85% of the fair market value on the last day of the offering period. Purchases are limited to 10% of an employee’s eligible compensation subject to a maximum annual employee contribution limit of $25,000 of the market value of the shares (determined at the commencement of each of the six month offering period) per calendar year. There were 0.9 million shares purchased under the 2010 ESPP for each of the three months ended September 30, 2015 and 2014 at an average price per share of $6.64 and $6.73 , respectively. There were 1.6 million and 1.7 million shares purchased under the 2010 ESPP for each of the nine months ended September 30, 2015 and 2014 at an average price per share of $6.79 and $6.59 , respectively. Of the 25.0 million shares authorized for issuance under the 2010 ESPP, 17.3 million shares were available for issuance at September 30, 2015 . The fair value of each purchase under the 2010 ESPP is estimated on the date of the beginning of the offering period using the Black-Scholes option-pricing model. The following assumptions were utilized to determine the fair value of the 2010 ESPP shares: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, Risk-free interest rate 0.24 % 0.06 % 0.16 % 0.07 % Expected life (years) 0.50 0.50 0.50 0.50 Expected volatility 30 % 30 % 33 % 31 % Expected dividend yield 1.94 % — % 1.92 % — The weighted-average fair value per share under the 2010 ESPP for purchase periods beginning in the nine months ended September 30, 2015 and 2014 were $1.50 and $1.65 , respectively. Cash proceeds from the issuance of shares under the Company’s 2010 ESPP were $11.1 million and $11.2 million for the nine months ended September 30, 2015 and 2014 , respectively. Pursuant to the terms of the Merger Agreement, the ESPP will be terminated prior to the Effective Time of the Merger. Common Stock Repurchase Program Since 2011 , Atmel’s Board of Directors has authorized an aggregate of $1.0 billion of funding for the Company’s common stock repurchase program. The repurchase program does not have an expiration date, and the number of shares repurchased and the timing of repurchases are based on the level of the Company’s cash balances, general business and market conditions, regulatory requirements, and other factors, including alternative investment opportunities. As of September 30, 2015 , $197.1 million remained available for the repurchase of common stock under this program. There were no shares repurchased during the three months ended September 2015. During the nine months ended September 30, 2015 , Atmel repurchased 1.4 million shares of its common stock in the open market at an average repurchase price of $8.27 per share excluding commission, and subsequently retired those shares. During the three and nine months ended September 30, 2014 , Atmel repurchased 2.9 million and 13.4 million shares, respectively, of its common stock in the open market at an average repurchase price of $8.50 and $8.09 per share, respectively, excluding commission, and subsequently retired those shares. Excluding commission, common stock and additional paid-in capital were reduced by $12.0 million for the nine months ended September 30, 2015 , and $25.0 million and $108.5 million for the three and nine months ended September 30, 2014 , respectively, as a result of the stock repurchases. Pursuant to the terms of the Merger Agreement, the Company is not permitted to repurchase any further shares of common stock. Dividends On September 24, 2015, the Company paid a cash dividend of $0.04 per common share, the aggregate cost of which was $16.8 million . During the nine months ended September 30, 2015 , the Company paid cash dividends of $0.12 per common share, the aggregate cost of which was $50.2 million . Pursuant to the terms of the Merger Agreement, the Company is not permitted to declare or pay any further dividends.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	9 Months Ended
	Sep. 30, 2015
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS Comprehensive income is defined as a change in equity of a company during a period, from transactions and other events and circumstances excluding transactions resulting from investments by owners and distributions to owners. The primary difference between net income and comprehensive income for the Company arises from foreign currency translation adjustments, actuarial loss related to defined benefit pension plans and net unrealized loss on investments. The following table summarizes the changes in accumulated balances of other comprehensive loss, net of tax: Foreign currency translation adjustments Defined benefit pension plans Change in unrealized loss on investments Total (in thousands) Balance as of December 31, 2014 $ 1,053 $ (8,462 ) $ (773 ) $ (8,182 ) Other comprehensive (loss) gain (7,535 ) (803 ) 1,376 (6,962 ) Balance as of September 30, 2015 $ (6,482 ) $ (9,265 ) $ 603 $ (15,144 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Commitments Indemnification As is customary in the Company’s industry, the Company’s standard contracts provide remedies to its customers, such as defense, settlement, or payment of judgment for intellectual property claims related to the use of the Company’s products. From time to time, the Company will indemnify customers against combinations of loss, expense, or liability arising from various trigger events related to the sale and the use of the Company’s products and services, usually up to a specified maximum amount. In addition, as permitted under state laws in the United States, the Company has entered into indemnification agreements with its officers and directors and certain employees, and the Company’s bylaws permit the indemnification of the Company’s agents. The estimated fair value of the liability is not material. Purchase Commitments As of September 30, 2015 , the Company, or its subsidiaries, had certain non-cancellable commitments which were not included in the Condensed Consolidated Balance Sheets. These include outstanding capital purchase commitments of approximately $1.5 million and wafer purchase commitments of approximately $18.2 million . Contingencies Legal Proceedings The Company is party to various legal proceedings. Management currently believes that the ultimate outcome of these proceedings, individually and in the aggregate, will not have a material adverse effect on the Company's financial position, results of operations and statements of cash flows. If an unfavorable ruling were to occur in any of the legal proceedings described below or other legal proceedings that were not deemed material as of September 30, 2015 , there exists the possibility of a material adverse effect on the Company's financial position, results of operations and cash flows. The Company has accrued for losses related to litigation that it considers probable and for which the loss can be reasonably estimated. In the event that a probable loss cannot be reasonably estimated, it has not accrued for such losses. Management makes a determination as to when a potential loss is reasonably possible based on relevant accounting literature and then includes appropriate disclosure of the contingency. As the Company continues to monitor litigation matters, whether deemed material as of September 30, 2015 or not, its determination could change, and the Company may decide, at some future date, to establish an appropriate reserve. Dialog Deal Stockholder Litigation . On September 20, 2015, the Company announced that it had entered into a definitive merger agreement with Dialog Semiconductor plc (“Dialog”) under which Dialog, subject to customary conditions, would acquire all of the outstanding shares of the Company (the “Transaction”). Following that announcement, three putative class actions were filed in courts in Delaware and California against the Company and/or its Directors, Dialog and Avengers Acquisition Corporation (“Merger Sub”), a wholly owned subsidiary of Dialog. The complaints purport to be brought on behalf of all similarly situated Company stockholders and generally allege that the members of the Company’s Board of Directors breached their fiduciary duties to stockholders by approving the Transaction for inadequate consideration, entering into a merger agreement containing preclusive deal protection devices, and failing to take steps to maximize the value to be paid to stockholders. The complaints also assert claims against Dialog, Merger Sub and/or the Company for allegedly aiding and abetting these alleged breaches of fiduciary duties. The complaints seek preliminary and permanent injunctions against the completion of the Transaction or rescission in the event the Transaction has already been completed, or, alternatively, damages in favor of the plaintiffs and the class. The Company and its Directors believe the claims are without merit, and intend to contest them vigorously. Southern District of New York Action by LFoundry Rousset (“LFR”) and LFR Employees. On March 4, 2014, LFR and Jean-Yves Guerrini, on behalf of himself and a putative class of LFR employees, filed an action in the United States District Court for the Southern District of New York (the "District Court") against the Company, our French subsidiary, Atmel Rousset S.A.S. (“Atmel Rousset”) and LFoundry GmbH (“LF”), LFR’s German parent. The case purports to relate to Atmel Rousset’s June 2010 sale of its wafer manufacturing facility in Rousset, France to LF, and LFR’s subsequent insolvency more than three years later. The Company and Atmel Rousset moved to dismiss the case on numerous grounds - a motion the District Court granted on July 21, 2015. As a result, the District Court dismissed the case on August 21, 2015. Plaintiffs are appealing the dismissal. Individual Labor Actions by former LFR Employees . Nearly 600 former employees of LFR have filed individual labor actions against Atmel Rousset in a French labor court. As of September 30, 2015 , the claimants had not yet provided the legal arguments underpinning their claims, although management believes each will argue that Atmel Rousset, together with LFR, was their co-employer. Atmel Rousset believes each of these actions is entirely devoid of merit and based substantially on the same specious arguments that the Paris Commercial Court summarily rejected in 2014 in related proceedings. Atmel Rousset therefore intends to defend vigorously each of these claims. Other Contingencies From time to time, the Company is notified of claims that its products may infringe patents, or other intellectual property, issued to or owned by other parties. The Company periodically receives demands for indemnification from its customers with respect to intellectual property matters. The Company also periodically receives claims relating to the quality of its products, including claims for additional labor costs, costs for replacing defective parts, reimbursement to customers for damages incurred in correcting defective products, costs for product recalls or other damages. Receipt of these claims and requests occurs in the ordinary course of the Company's business, and the Company responds based on the specific circumstances of each event. The Company undertakes an accrual for losses relating to those types of claims when it considers those losses “probable” and when a reasonable estimate of loss can be determined. Product Warranties The Company accrues for warranty costs based on historical trends of product failure rates and the expected material and labor costs to provide warranty services. The Company’s products are generally covered by a warranty typically ranging from 30 days to three years . Product warranty liability is included in accrued and other liabilities in the Condensed Consolidated Balance Sheets. Guarantees In the ordinary course of business, the Company may provide standby letters of credit or other guarantee instruments to certain parties as required for certain transactions initiated by either the Company or its subsidiaries. The Company has not recorded any liability in connection with these guarantee arrangements. Based on historical experience and information currently available, the Company believes it will not be required to make any payments under these guarantee arrangements.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company estimates its annual effective tax rate at the end of each quarter. In making these estimates, the Company considers, among other things, annual pre-tax income, the geographic mix of pre-tax income and the application and interpretations of tax laws, treaties and judicial developments, as well as possible outcomes of tax audits. The following table presents the provision for income taxes and the effective tax rates: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands, except for percentages) Income before income taxes $ 10,529 $ 28,869 $ 50,694 $ 58,958 Provision for income taxes $ (11,134 ) $ (11,619 ) $ (28,526 ) $ (20,306 ) Effective tax rate 105.75 % 40.25 % 56.27 % 34.44 % For the three and nine months ended September 30, 2015 , the Company’s effective tax rate was higher than the U.S statutory federal income tax rate of 35% , primarily due to a decrease of profits in jurisdictions with lower tax rates, discrete interest charges related to uncertain tax positions, gain on the sale of certain capital assets, nondeductible costs associated with the pending acquisition, and the cumulative impact of a higher annual effective tax rate. For the three and nine months ended September 30, 2014 , the significant components of the tax provision related to jurisdictions that experienced operating profits. The Company’s effective tax rate for the nine months ended September 30, 2014 was lower than the statutory federal income tax rate of 35% , primarily due to income recognized in lower tax jurisdictions. At September 30, 2015 and December 31, 2014 , the Company had $87.4 million and $88.1 million of unrecognized tax benefits, respectively, which, if recognized, would affect the effective tax rate. The timing for the resolution and closure of tax audits is highly unpredictable. Given the uncertainty, it is reasonably possible that certain tax audits may be concluded within the next 12 months that could materially impact the balance of our gross unrecognized tax benefits. An estimate of the range of increase or decrease that could occur in the next twelve months cannot be made. However, the estimated impact to tax expense and net income from the resolution and closure of tax exams is not expected to be significant within the next 12 months.

PENSION PLANS

PENSION PLANS	9 Months Ended
	Sep. 30, 2015
Pension and Other Postretirement Benefit Expense [Abstract]
PENSION PLANS	PENSION PLANS The Company sponsors defined benefit pension plans that cover substantially all of its French and German employees. Plan benefits are provided in accordance with local statutory requirements. Benefits are based on years of service and employee compensation levels. The plans are unfunded. Pension liabilities and charges are based upon various assumptions, updated annually, including discount rates, future salary increases, employee turnover, and mortality rates. The Company’s French pension plan provides for termination benefits paid to covered French employees only at retirement, and consists of approximately one to five months of salary. The Company’s German pension plan provides for defined benefit payouts for covered German employees following retirement. The aggregate net pension expense relating to these two plans are as follows: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands) Service costs $ 282 $ 383 $ 880 $ 1,165 Interest costs 310 378 954 1,151 Amortization of actuarial loss 175 18 501 56 Net pension period cost $ 767 $ 779 $ 2,335 $ 2,372 The Company’s net pension period cost for 2015 is expected to be approximately $3.4 million . Cash funding for benefits paid was $0.1 million and $0.3 million for the three and nine months ended September 30, 2015 , respectively. The Company expects total contributions to these plans to be approximately $0.5 million in 2015 .

OPERATING AND GEOGRAPHICAL SEGM

OPERATING AND GEOGRAPHICAL SEGMENTS	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
OPERATING AND GEOGRAPHICAL SEGMENTS	OPERATING AND GEOGRAPHICAL SEGMENTS The Company designs, develops, manufactures and sells semiconductor integrated circuit products. The Company’s operating segments represent management’s view of the Company’s businesses and how it allocates Company resources and measures performance of its major components. Each segment consists of product families with similar requirements for design, development and marketing. Each segment requires different design, development and marketing resources to produce and sell products. A summary of each reportable segment follows: • Microcontroller . This segment includes Atmel's general purpose microcontroller and microprocessor families, AVR® 8-bit and 32-bit products, Atmel ® | SMART TM ARM ® based products, Atmel's 8051 8-bit products, designated commercial wireless products, including low power radio and SOC products that meet Bluetooth, Bluetooth Low Energy, Zigbee and Wi-Fi specifications, Atmel's maXTouch capacitive touch product families and optimized products for smart energy, touch button, and mobile sensor hub and LED lighting applications. • Nonvolatile Memory . This segment includes electrically erasable programmable read-only ("EEPROM"), erasable programmable read-only memory (“EPROM”) devices, secure cryptographic products and other advanced security solutions. • Automotive. This segment includes devices for automotive electronics, including products using radio frequency technology. • Multi-Market and Other. This segment includes application specific and standard products for aerospace applications and legacy products. On April 16, 2015, the Company completed the sale of its XSense touch sensor manufacturing assets and separately licensed to UniPixel, Inc. its XSense intellectual property assets, which the Company retained. See Note 12 for further information. The Company continually evaluates operating segment performance based on revenue and income or loss from operations excluding share-based compensation and other non-recurring items. Because the Company’s operating segments reflect the manner in which management reviews its business, they necessarily involve subjective judgments that management believes are reasonable in light of the circumstances under which they are made. These judgments may change over time or may be modified to reflect new facts or circumstances. Operating segments may also be changed or modified to reflect products, technologies or applications that are newly created, or that change over time, or other business conditions that evolve, each of which may result in reassessing specific segments and the elements included within each of those segments. Operating segments are defined by the products they design and sell. They do not sell to each other. The Company’s net revenue and segment income (loss) from operations for each reportable segment is as follows: Information about Reportable Segments Micro- Nonvolatile Automotive Multi-Market and Other Total (in thousands) Three months ended September 30, 2015 Net revenue from external customers $ 201,061 $ 34,188 $ 34,158 $ 17,126 $ 286,533 Segment income from operations $ 21,712 $ 2,782 $ 5,473 $ 6,264 $ 36,231 Three months ended September 30, 2014 Net revenue from external customers $ 264,432 $ 46,908 $ 37,273 $ 25,872 $ 374,485 Segment income from operations $ 36,996 $ 11,329 $ 5,689 $ 850 $ 54,864 Nine months ended September 30, 2015 Net revenue from external customers $ 624,850 $ 121,089 $ 107,119 $ 58,116 $ 911,174 Segment income from operations $ 56,620 $ 24,520 $ 14,868 $ 16,107 $ 112,115 Nine months ended September 30, 2014 Net revenue from external customers $ 754,348 $ 122,739 $ 114,238 $ 76,055 $ 1,067,380 Segment income (loss) from operations $ 86,148 $ 24,413 $ 15,727 $ (608 ) $ 125,680 The Company's primary products are semiconductor integrated circuits, which constitute a group of similar products. Therefore, it is impracticable to differentiate the revenue from external customers for each product sold. The Company does not allocate assets by segment, as management does not use asset information to measure or evaluate a segment’s performance. Reconciliation of Segment Information to Condensed Consolidated Statements of Operations Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands) Total segment income from operations $ 36,231 $ 54,864 $ 112,115 $ 125,680 Unallocated amounts: Share-based compensation expense (12,719 ) (14,917 ) (38,943 ) (45,812 ) Gain (loss) from manufacturing facility damage and shutdown — 3,571 — (3,485 ) Acquisition-related charges (2,390 ) (7,162 ) (10,600 ) (10,287 ) French building underutilization (500 ) (822 ) (714 ) (3,284 ) Restructuring credit (charges) 584 (840 ) (5,445 ) 967 (Loss) gain related to foundry arrangements (2,487 ) 454 (4,444 ) 2,583 Fair value adjustments to inventory from businesses acquired — (1,548 ) — (1,548 ) (Loss) gain on sale of assets (427 ) — 1,626 — Merger expenses and other (7,818 ) — (7,818 ) — Consolidated income from operations $ 10,474 $ 33,600 $ 45,777 $ 64,814 Geographic sources of revenue were as follows: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands) China, including Hong Kong $ 93,481 $ 115,442 $ 286,489 $ 322,724 United States 49,113 58,969 160,582 162,227 Germany 41,335 51,279 123,880 161,018 South Korea 16,561 31,157 62,641 94,089 Japan 11,254 10,062 39,170 24,463 Singapore 9,073 15,208 28,412 43,445 Taiwan 6,480 21,566 26,930 51,495 France 3,224 3,618 11,775 9,407 Rest of Europe 28,671 34,300 87,410 108,104 Rest of Asia-Pacific 20,459 26,080 63,155 71,862 Rest of the World 6,882 6,804 20,730 18,546 Total net revenue $ 286,533 $ 374,485 $ 911,174 $ 1,067,380 Net revenue is attributed to regions based on ship-to locations. The Company had one distributor that accounted for 18% of net revenue in the three months ended September 30, 2015 . The Company had one distributor that accounted for 18% of net revenue in the nine months ended September 30, 2015 . No end customer accounted for 10% or more of net revenue in the three and nine months ended September 30, 2015 and 2014 . The Company had one distributor that accounted for 15% of net revenue in the three months ended September 30, 2014 . The Company had two distributors that accounted for 16% and 10% , respectively, of net revenue in the nine months ended September 30, 2014 . Two distributors accounted for 19% and 13% , respectively, of accounts receivable at September 30, 2015 and no end customer accounted for 10% or more of accounts receivable at September 30, 2015 . Three distributors accounted for 15% , 12% and 11% , respectively, of accounts receivable at September 30, 2014 and no end customer accounted for 10% or more of accounts receivable at September 30, 2014 . Physical locations of tangible long-lived assets were as follows: September 30, December 31, (in thousands) United States $ 85,049 $ 92,466 Philippines 57,579 56,094 Germany 8,300 17,920 France 11,125 13,714 Rest of Asia-Pacific 16,954 20,237 Rest of Europe 5,095 5,854 Total $ 184,102 $ 206,285 Excluded from the table above are auction-rate securities of $ 1.1 million at September 30, 2015 and December 31, 2014 , which are included in other assets on the Condensed Consolidated Balance Sheets. Also excluded from the table above as of September 30, 2015 and December 31, 2014 is goodwill of $189.6 million and $191.1 million , respectively, intangible assets, net, of $41.4 million and $50.3 million , respectively, and deferred income tax assets of $104.6 million and $117.3 million , respectively.

SALE OF ASSETS

SALE OF ASSETS	9 Months Ended
	Sep. 30, 2015
Disposal Group, Not Discontinued Operation, Disposal Disclosures [Abstract]
SALE OF ASSETS	SALE OF ASSETS Sale of Heilbronn Real Estate On September 23, 2015, the Company completed the sale to an unrelated party of its real estate holdings in Heilbronn, Germany and its equity interest in a privately-held company that provides facilities services for the tenants at that property for a total of $11.5 million . The Company also entered into an agreement to lease back a portion of the office space for a three -year period. The total gain of $3.1 million was reduced by Atmel’s proportionate share of the investee’s equity adjustments for other comprehensive loss of $2.1 million upon discontinuation of the equity investment. A portion of the gain equivalent to the present value of the minimum lease payments associated with the sale-leaseback transaction of $1.1 million will be recognized as a reduction to rent expense over the three -year lease term. During the three months ended September 30, 2015, the Company recognized $0.2 million of loss on sale of assets included in the Condensed Consolidated Statement of Operations. Sale of XSense On April 16, 2015, the Company completed the sale of XSense touch sensor assets to UniPixel, Inc. In connection with the transaction, the Company transferred its XSense related manufacturing assets to UniPixel, which also assumed related operating costs, and separately licensed to UniPixel its XSense patent portfolio and other intellectual property, which the Company is retaining. The intellectual property licenses have an initial five -year term, renewable by UniPixel for an additional ten -year term. The Company will receive minimum royalties during the initial five -year term equal to $16.3 million , of which $9.3 million was prepaid in cash at the close of the transaction. Under the terms of the patent license agreement, the Company licensed to UniPixel its pending, published or issued XSense patents as of the close of the transaction and, subject to certain exclusions, any other patents owned or licensable by the Company during the license period to the extent such patents are necessary to make, use, sell or otherwise dispose of licensed XSense products. The Company also agreed to lease facilities and provide transitional support to UniPixel for a limited period of time. Upon closing of this transaction, the Company recognized a gain which is summarized in the following table: April 16, 2015 (in thousands) Total consideration $ (16,700 ) Fair value of patent license agreement 13,123 Selling and other costs 457 Net assets transferred 961 Gain on sale of assets $ (2,159 ) The fair value of the patent license revenue to be received from the licensee over the term of the arrangement was determined using an income approach and an assumed discount rate of 40% . The present value of the patent license agreement is reduced over the initial five -year term of the patent license agreement and recognized as royalty revenue over that term. During the three and nine months ended September 30, 2015 , the Company recognized $0.7 million and $1.2 million of royalty revenue, respectively, and during the nine months ended September 30, 2015 , the Company recognized $2.2 million of gain on sale of assets included in the Condensed Consolidated Statement of Operations.

RESTRUCTURING CHARGES

RESTRUCTURING CHARGES	9 Months Ended
	Sep. 30, 2015
Restructuring and Related Activities [Abstract]
RESTRUCTURING CHARGES	RESTRUCTURING CHARGES The following table summarizes the activity related to the accrual for restructuring charges detailed by event: Q2'10 Q2'12 Q1'13 Q3'13 Q3'14 Q4'14 Q1'15 Q2'15 Total (in thousands) Balance at January 1, 2015 - Restructuring Accrual $ 281 $ 19 $ 3,988 $ 9 $ 920 $ 14,508 $ — $ — $ 19,725 (Credits) charges – Employee termination costs, net of change in estimate — — (49 ) — 488 6 702 — 1,147 Non-cash - Other — — — — (175 ) (6 ) — — (181 ) Payments – Employee termination costs — — (524 ) — (540 ) (14 ) (196 ) — (1,274 ) Foreign exchange gain — — (31 ) — (59 ) (1 ) (7 ) — (98 ) Balance at March 31, 2015 - Restructuring Accrual $ 281 $ 19 $ 3,384 $ 9 $ 634 $ 14,493 $ 499 $ — $ 19,319 (Credits) charges – Employee termination costs, net of change in estimate — (210 ) (153 ) (9 ) 1,651 899 2,006 698 4,882 Non-cash - Other — — — — (213 ) (4 ) — — (217 ) Refunds (payments) - Employee termination costs — 229 (196 ) — (1,064 ) (4,287 ) (2,508 ) (25 ) (7,851 ) Foreign exchange loss (gain) — — 271 — — (1,616 ) 3 — (1,342 ) Balance at June 30, 2015 - Restructuring Accrual $ 281 $ 38 $ 3,306 $ — $ 1,008 $ 9,485 $ — $ 673 $ 14,791 (Credits) charges – Employee termination costs, net of change in estimate — — — — (166 ) (432 ) — 14 (584 ) Non-cash – Other — — — — 840 (10 ) — 174 1,004 Payments - Employee termination costs — — (582 ) — (1,646 ) (1,543 ) — (628 ) (4,399 ) Foreign exchange loss (gain) — — 32 — — (86 ) — — (54 ) Balance at September 30, 2015 - Restructuring Accrual $ 281 $ 38 $ 2,756 $ — $ 36 $ 7,414 $ — $ 233 $ 10,758 The Company records restructuring liabilities related to workforce reductions when the accounting recognition criteria are met and consistent with management's approval and commitment to the restructuring plans in each particular quarter. The restructuring plans identify the number of employees to be terminated, job classifications and functions, location and the date the plan is expected to be completed. As of September 30, 2015 , the Company expects the majority of the remaining employee termination costs and facility exit costs to be paid by the end of fiscal 2016. 2015 Restructuring Charges Restructuring charges recorded in 2015 were related to workforce reductions, primarily in the U.S., in connection with the Company's decision to exit the XSense business and workforce reductions and other costs in connection with the Company's decision to shut down an assembly operations plant in the Philippines. These actions, which are consistent with management's approval of the restructuring plan and the communication to affected employees, were intended to align operating expenses with macroeconomic conditions and revenue outlooks, and to improve operational efficiency, competitiveness and business profitability. The Company also recorded additional restructuring charges related to workforce reductions in France in 2015. During the three months ended September 30, 2015 , the Company recorded restructuring credits of $0.6 million primarily due to pension curtailment gain upon termination of employees affected by the Philippines restructuring, and gain on sale of certain equipment located in the Philippines, which were offset by employee termination costs. The restructuring charges recorded during the nine months ended September 30, 2015 were $5.4 million . All employees affected by the Philippines restructuring ceased active service as of September 30, 2015. 2014 Restructuring Charges Restructuring charges were recorded in the third and fourth quarters of 2014 . The charges primarily related to workforce reductions in France. These actions were intended to align operating expenses with macroeconomic conditions and revenue outlooks, and to improve operational efficiency, competitiveness and business profitability. In connection with formulating this restructuring plan, during the third and fourth quarters of 2014 , the Company confidentially negotiated and developed a “social plan” in coordination and consultation with the local Works Council. This social plan, which is subject to French law, set forth general parameters, terms and benefits for both voluntary and involuntary employee dismissals.

NET INCOME PER SHARE ATTRIBUTAB

NET INCOME PER SHARE ATTRIBUTABLE TO ATMEL COMMON STOCKHOLDERS	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
NET INCOME PER SHARE ATTRIBUTABLE TO ATMEL COMMON STOCKHOLDERS	NET (LOSS) INCOME PER SHARE ATTRIBUTABLE TO ATMEL COMMON STOCKHOLDERS A reconciliation of the numerator and denominator of basic and diluted net income per share is as follows: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands, except per share data) Net (loss) income attributable to Atmel $ (614 ) $ 17,250 $ 22,193 $ 38,652 Weighted-average shares - basic 419,293 418,954 418,072 421,791 Dilutive effect of incremental shares and share equivalents — 2,010 1,410 1,909 Weighted-average shares - diluted 419,293 420,964 419,482 423,700 Net (loss) income per share: Basic Net (loss) income per share attributable to Atmel common stockholders - basic $ — $ 0.04 $ 0.05 $ 0.09 Diluted Net (loss) income per share attributable to Atmel common stockholders - diluted $ — $ 0.04 $ 0.05 $ 0.09 The following table summarizes securities that were not included in the “Weighted-average shares - diluted” used for calculation of diluted net income per share, as their effect would have been anti-dilutive: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands) Employee stock options and restricted stock units outstanding 4,535 4,167 5,414 5,381

BUSINESS AND SUMMARY OF SIGNI21

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Inventories	Inventories Inventories are stated at the lower of cost (on a first-in, first-out basis) or market. Market is based on estimated net realizable value. Determining market value of inventories involves numerous judgments, including estimating average selling prices and sales volumes for future periods. The Company establishes provisions for lower of cost or market and excess and obsolescence write-downs, which are charged to cost of revenue. The Company makes a determination regarding excess and obsolete inventory on a quarterly basis. This determination requires an estimate of the future demand for the Company’s products and involves an analysis of historical and forecasted sales levels by product, competitiveness of product offerings, market conditions, product lifecycles, as well as other factors. Excess and obsolete inventory write-downs are recorded when the inventory on hand exceeds management’s estimate of future demand for each product and are charged to cost of revenue. The Company’s inventories include parts that have a potential for rapid technological obsolescence and are sold in a highly competitive industry. The Company writes down inventory that is considered excess or obsolete. When the Company recognizes a loss on such inventory, it establishes a new, lower-cost basis for that inventory, and subsequent changes in facts and circumstances will not result in the restoration or increase in that newly established cost basis. If inventory with a lower-cost basis is subsequently sold, it will result in higher gross margin for the products making up that inventory.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the Financial Accounting Standard Board (the "FASB") issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers , which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in GAAP when it becomes effective. In July 2015, the FASB deferred the effective date of ASU 2014-09 so that it will apply to annual reporting periods beginning after December 15, 2017 (including interim reporting periods within those periods). Early application is permitted to the original effective date of December 15, 2016, in which case ASU 2014-09 would apply to annual reporting periods beginning December 15, 2016 (including interim reporting periods within those periods). The standard permits the use of either the retrospective or cumulative effect transition method. The Company is evaluating the effect that ASU 2014-09 will have on its consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting. In April 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs , which changes the presentation of debt issuance costs in financial statements. The ASU requires an entity to present such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs will continue to be reported as interest expense. The new standard is effective for the Company on January 1, 2016. Early application is permitted. The standard requires an entity to apply the new guidance on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. The Company does not believe that the adoption of the ASU will have a material effect on its consolidated financial statements and disclosure.

BUSINESS AND SUMMARY OF SIGNI22

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Schedule of Inventory	Inventories are comprised of the following: September 30, December 31, (in thousands) Raw materials and purchased parts $ 10,722 $ 12,633 Work-in-progress 172,064 192,206 Finished goods 84,840 73,403 $ 267,626 $ 278,242

FAIR VALUE OF ASSETS AND LIAB23

FAIR VALUE OF ASSETS AND LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Schedule of Investment Schedules	The tables below present the balances of investments measured at fair value on a recurring basis: September 30, 2015 Total Level 1 Level 2 Level 3 (in thousands) Assets Cash Money market funds $ 1,282 $ 1,282 $ — $ — Other assets Auction-rate security 1,066 — — 1,066 Investment funds - Deferred compensation plan assets Institutional money market funds 1,917 1,917 — — Fixed income 1,034 1,034 — — Marketable equity securities 3,589 3,589 — — Total institutional funds - Deferred compensation plan 6,540 6,540 — — Total other assets 7,606 6,540 — 1,066 Total $ 8,888 $ 7,822 $ — $ 1,066 December 31, 2014 Total Level 1 Level 2 Level 3 (in thousands) Assets Cash Money market funds $ 1,267 $ 1,267 $ — $ — Other assets Auction-rate security 1,066 — — 1,066 Investment funds - Deferred compensation plan assets Institutional money market funds 2,039 2,039 — — Fixed income 984 984 — — Marketable equity securities 3,576 3,576 — — Total institutional funds - Deferred compensation plan 6,599 6,599 — — Total other assets 7,665 6,599 — 1,066 Total $ 8,932 $ 7,866 $ — $ 1,066

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Net of Amount Capitalized	The following table summarizes share-based compensation, net of the amount capitalized in inventory, included in operating results: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands) Cost of revenue $ 1,560 $ 1,605 $ 4,357 $ 4,892 Research and development 3,418 4,632 10,569 13,744 Selling, general and administrative 7,741 8,680 24,017 27,176 Total share-based compensation expense, before income taxes 12,719 14,917 38,943 45,812 Tax benefit (2,884 ) (3,760 ) (8,557 ) (10,005 ) Total share-based compensation expense, net of income taxes $ 9,835 $ 11,157 $ 30,386 $ 35,807
Schedule of Activity Under the Entity's 2005 Stock Plan	Activity under Atmel’s 2005 Stock Plan is set forth below: Outstanding Options Weighted- Exercise Average Available for Grant Number of Options Price per Share Exercise Price per Share (in thousands, except for per share data) Balances, December 31, 2014 13,611 3,059 $2.13-$10.01 $ 4.57 Restricted stock units issued (479 ) — — — Plan adjustment for restricted stock units issued (273 ) — — — Restricted stock units cancelled 363 — — — Plan adjustment for restricted stock units cancelled 210 — — — Performance-based restricted stock units cancelled 253 — — — Plan adjustment for performance-based restricted stock units cancelled 144 — — — Options cancelled/expired/forfeited 2 (2 ) $ 3.26 $ 3.26 Options exercised — (198 ) $2.66-$6.28 $ 3.51 Balances, March 31, 2015 13,831 2,859 $2.13-$10.01 $ 4.65 Restricted stock units issued (446 ) — — — Plan adjustment for restricted stock units issued (254 ) — — — Restricted stock units cancelled 432 — — — Plan adjustment for restricted stock units cancelled 250 — — — Performance-based restricted stock units cancelled 87 — — — Plan adjustment for performance-based restricted stock units cancelled 50 — — — Options cancelled/expired/forfeited — — — $ — Options exercised — (387 ) $2.13-$6.28 $ 4.53 Balances, June 30, 2015 13,950 2,472 $2.13-$10.01 $ 4.67 Restricted stock units issued (4,204 ) Plan adjustment for restricted stock units issued (2,396 ) Restricted stock units cancelled 306 Plan adjustment for restricted stock units cancelled 176 Performance-based restricted stock units cancelled 24 Plan adjustment for performance-based restricted stock units cancelled 14 Options cancelled/expired/forfeited 3 (3 ) $4.36-$6.28 $ 5.00 Options exercised — (63 ) $2.13-$6.28 $ 3.81 Balances, September 30, 2015 7,873 2,406 $3.24-$10.01 $ 4.69 Options vested and expected to vest at September 30, 2015 2,406 $3.24-$10.01 $ 4.69 Options exercisable at September 30, 2015 2,400 $3.24-$10.01 $ 4.69
Schedule of Activity Related to Restricted Stock Units	Activity related to restricted stock units is set forth below: Number of Units Weighted-Average Grant Date Fair Value (in thousands, except for per share data) Balances, December 31, 2014 18,163 $ 8.40 Restricted stock units issued 479 8.45 Restricted stock units vested (1,898 ) 8.43 Restricted stock units cancelled (363 ) 7.71 Performance-based restricted stock units cancelled (253 ) 7.35 Balances, March 31, 2015 16,128 $ 8.43 Restricted stock units issued 446 9.45 Restricted stock units vested (1,483 ) 8.53 Restricted stock units cancelled (432 ) 7.59 Performance-based restricted stock units cancelled (87 ) 8.31 Balances, June 30, 2015 14,572 $ 8.48 Restricted stock units issued 4,204 8.07 Restricted stock units vested (1,612 ) 4.17 Restricted stock units cancelled (306 ) 8.11 Performance-based restricted stock units cancelled (24 ) 8.23 Balances, September 30, 2015 16,834 $ 8.80
Schedule of Assumptions Used to Estimate the Fair Value of the Company's ESPP Shares	The following assumptions were utilized to determine the fair value of the 2010 ESPP shares: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, Risk-free interest rate 0.24 % 0.06 % 0.16 % 0.07 % Expected life (years) 0.50 0.50 0.50 0.50 Expected volatility 30 % 30 % 33 % 31 % Expected dividend yield 1.94 % — % 1.92 % —

ACCUMULATED OTHER COMPREHENSI25

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	9 Months Ended
	Sep. 30, 2015
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Schedule of Components of Accumulated Other Comprehensive Income, Net of Tax	The following table summarizes the changes in accumulated balances of other comprehensive loss, net of tax: Foreign currency translation adjustments Defined benefit pension plans Change in unrealized loss on investments Total (in thousands) Balance as of December 31, 2014 $ 1,053 $ (8,462 ) $ (773 ) $ (8,182 ) Other comprehensive (loss) gain (7,535 ) (803 ) 1,376 (6,962 ) Balance as of September 30, 2015 $ (6,482 ) $ (9,265 ) $ 603 $ (15,144 )

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Schedule of the (Provision for) Benefit From Income Taxes and the Effective Tax Rates	The following table presents the provision for income taxes and the effective tax rates: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands, except for percentages) Income before income taxes $ 10,529 $ 28,869 $ 50,694 $ 58,958 Provision for income taxes $ (11,134 ) $ (11,619 ) $ (28,526 ) $ (20,306 ) Effective tax rate 105.75 % 40.25 % 56.27 % 34.44 %

PENSION PLANS (Tables)

PENSION PLANS (Tables)	9 Months Ended
	Sep. 30, 2015
Pension and Other Postretirement Benefit Expense [Abstract]
Schedule of Aggregate Net Pension Expense Relating to the Two Plan Types	The aggregate net pension expense relating to these two plans are as follows: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands) Service costs $ 282 $ 383 $ 880 $ 1,165 Interest costs 310 378 954 1,151 Amortization of actuarial loss 175 18 501 56 Net pension period cost $ 767 $ 779 $ 2,335 $ 2,372

OPERATING AND GEOGRAPHICAL SE28

OPERATING AND GEOGRAPHICAL SEGMENTS (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Information about Reportable Segments Micro- Nonvolatile Automotive Multi-Market and Other Total (in thousands) Three months ended September 30, 2015 Net revenue from external customers $ 201,061 $ 34,188 $ 34,158 $ 17,126 $ 286,533 Segment income from operations $ 21,712 $ 2,782 $ 5,473 $ 6,264 $ 36,231 Three months ended September 30, 2014 Net revenue from external customers $ 264,432 $ 46,908 $ 37,273 $ 25,872 $ 374,485 Segment income from operations $ 36,996 $ 11,329 $ 5,689 $ 850 $ 54,864 Nine months ended September 30, 2015 Net revenue from external customers $ 624,850 $ 121,089 $ 107,119 $ 58,116 $ 911,174 Segment income from operations $ 56,620 $ 24,520 $ 14,868 $ 16,107 $ 112,115 Nine months ended September 30, 2014 Net revenue from external customers $ 754,348 $ 122,739 $ 114,238 $ 76,055 $ 1,067,380 Segment income (loss) from operations $ 86,148 $ 24,413 $ 15,727 $ (608 ) $ 125,680
Reconciliation of Segment Information to Condensed Consolidated Statements of Operations	Reconciliation of Segment Information to Condensed Consolidated Statements of Operations Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands) Total segment income from operations $ 36,231 $ 54,864 $ 112,115 $ 125,680 Unallocated amounts: Share-based compensation expense (12,719 ) (14,917 ) (38,943 ) (45,812 ) Gain (loss) from manufacturing facility damage and shutdown — 3,571 — (3,485 ) Acquisition-related charges (2,390 ) (7,162 ) (10,600 ) (10,287 ) French building underutilization (500 ) (822 ) (714 ) (3,284 ) Restructuring credit (charges) 584 (840 ) (5,445 ) 967 (Loss) gain related to foundry arrangements (2,487 ) 454 (4,444 ) 2,583 Fair value adjustments to inventory from businesses acquired — (1,548 ) — (1,548 ) (Loss) gain on sale of assets (427 ) — 1,626 — Merger expenses and other (7,818 ) — (7,818 ) — Consolidated income from operations $ 10,474 $ 33,600 $ 45,777 $ 64,814
Schedule of Geographic Sources of Revenue	Geographic sources of revenue were as follows: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands) China, including Hong Kong $ 93,481 $ 115,442 $ 286,489 $ 322,724 United States 49,113 58,969 160,582 162,227 Germany 41,335 51,279 123,880 161,018 South Korea 16,561 31,157 62,641 94,089 Japan 11,254 10,062 39,170 24,463 Singapore 9,073 15,208 28,412 43,445 Taiwan 6,480 21,566 26,930 51,495 France 3,224 3,618 11,775 9,407 Rest of Europe 28,671 34,300 87,410 108,104 Rest of Asia-Pacific 20,459 26,080 63,155 71,862 Rest of the World 6,882 6,804 20,730 18,546 Total net revenue $ 286,533 $ 374,485 $ 911,174 $ 1,067,380
Schedule of Long-lived Assets by Location	Physical locations of tangible long-lived assets were as follows: September 30, December 31, (in thousands) United States $ 85,049 $ 92,466 Philippines 57,579 56,094 Germany 8,300 17,920 France 11,125 13,714 Rest of Asia-Pacific 16,954 20,237 Rest of Europe 5,095 5,854 Total $ 184,102 $ 206,285

SALE OF ASSETS (Tables)

SALE OF ASSETS (Tables)	9 Months Ended
	Sep. 30, 2015
Disposal Group, Not Discontinued Operation, Disposal Disclosures [Abstract]
Summary of Activity	Upon closing of this transaction, the Company recognized a gain which is summarized in the following table: April 16, 2015 (in thousands) Total consideration $ (16,700 ) Fair value of patent license agreement 13,123 Selling and other costs 457 Net assets transferred 961 Gain on sale of assets $ (2,159 )

RESTRUCTURING CHARGES (Tables)

RESTRUCTURING CHARGES (Tables)	9 Months Ended
	Sep. 30, 2015
Restructuring and Related Activities [Abstract]
Summary of the Activity Related to the Accrual for Restructuring Charges Detailed by Event	The following table summarizes the activity related to the accrual for restructuring charges detailed by event: Q2'10 Q2'12 Q1'13 Q3'13 Q3'14 Q4'14 Q1'15 Q2'15 Total (in thousands) Balance at January 1, 2015 - Restructuring Accrual $ 281 $ 19 $ 3,988 $ 9 $ 920 $ 14,508 $ — $ — $ 19,725 (Credits) charges – Employee termination costs, net of change in estimate — — (49 ) — 488 6 702 — 1,147 Non-cash - Other — — — — (175 ) (6 ) — — (181 ) Payments – Employee termination costs — — (524 ) — (540 ) (14 ) (196 ) — (1,274 ) Foreign exchange gain — — (31 ) — (59 ) (1 ) (7 ) — (98 ) Balance at March 31, 2015 - Restructuring Accrual $ 281 $ 19 $ 3,384 $ 9 $ 634 $ 14,493 $ 499 $ — $ 19,319 (Credits) charges – Employee termination costs, net of change in estimate — (210 ) (153 ) (9 ) 1,651 899 2,006 698 4,882 Non-cash - Other — — — — (213 ) (4 ) — — (217 ) Refunds (payments) - Employee termination costs — 229 (196 ) — (1,064 ) (4,287 ) (2,508 ) (25 ) (7,851 ) Foreign exchange loss (gain) — — 271 — — (1,616 ) 3 — (1,342 ) Balance at June 30, 2015 - Restructuring Accrual $ 281 $ 38 $ 3,306 $ — $ 1,008 $ 9,485 $ — $ 673 $ 14,791 (Credits) charges – Employee termination costs, net of change in estimate — — — — (166 ) (432 ) — 14 (584 ) Non-cash – Other — — — — 840 (10 ) — 174 1,004 Payments - Employee termination costs — — (582 ) — (1,646 ) (1,543 ) — (628 ) (4,399 ) Foreign exchange loss (gain) — — 32 — — (86 ) — — (54 ) Balance at September 30, 2015 - Restructuring Accrual $ 281 $ 38 $ 2,756 $ — $ 36 $ 7,414 $ — $ 233 $ 10,758

NET INCOME PER SHARE ATTRIBUT31

NET INCOME PER SHARE ATTRIBUTABLE TO ATMEL COMMON STOCKHOLDERS (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	A reconciliation of the numerator and denominator of basic and diluted net income per share is as follows: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands, except per share data) Net (loss) income attributable to Atmel $ (614 ) $ 17,250 $ 22,193 $ 38,652 Weighted-average shares - basic 419,293 418,954 418,072 421,791 Dilutive effect of incremental shares and share equivalents — 2,010 1,410 1,909 Weighted-average shares - diluted 419,293 420,964 419,482 423,700 Net (loss) income per share: Basic Net (loss) income per share attributable to Atmel common stockholders - basic $ — $ 0.04 $ 0.05 $ 0.09 Diluted Net (loss) income per share attributable to Atmel common stockholders - diluted $ — $ 0.04 $ 0.05 $ 0.09
Schedule of Antidilutive Securities	The following table summarizes securities that were not included in the “Weighted-average shares - diluted” used for calculation of diluted net income per share, as their effect would have been anti-dilutive: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, (in thousands) Employee stock options and restricted stock units outstanding 4,535 4,167 5,414 5,381

BUSINESS AND SUMMARY OF SIGNI32

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Inventory (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Raw materials and purchased parts	$ 10,722	$ 12,633
Work-in-progress	172,064	192,206
Finished goods	84,840	73,403
Inventories	$ 267,626	$ 278,242

BUSINESS AND SUMMARY OF SIGNI33

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Pending Acquisition of Atmel by Dialog Semiconductor (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 23, 2015	Sep. 19, 2015	Dec. 31, 2014
Pending Acquisition of Atmel by Dialog Semiconductor [Abstract]
Common stock, par value (in dollars per share)	$ 0.001		$ 0.001		$ 0.001	$ 0.001	$ 0.001
ExchangeRatioOfCommonShar						0.112
MergerCashExchangeConsideration						$ 4.65
Loss on Contract Termination	$ 137.3
Business Combination, Acquisition Related Costs	$ 7,818,000	$ 0	$ 7,818,000	$ 0

BUSINESS COMBINATIONS - Narrati

BUSINESS COMBINATIONS - Narrative (Details) - USD ($) $ in Thousands	Jul. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Business Acquisition [Line Items]
NMI potential earn-out	$ 30,000
Earn-out on acquisition date	400
Fair value of earn-out reversal				$ 200
Goodwill		$ 189,565		189,565		$ 191,088
Acquisition-related charges		2,390	$ 7,162	10,600	$ 10,287
NMI [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	139,600
Goodwill	86,100
NMI goodwill - Deductible for Tax	$ 55,200
Acquisition-related charges						2,500
Goodwill
Business Acquisition [Line Items]
Goodwill, Purchase Accounting Adjustments						1,900
income taxes
Business Acquisition [Line Items]
Goodwill, Purchase Accounting Adjustments						300
Deferred Tax Asset [Domain]
Business Acquisition [Line Items]
Goodwill, Purchase Accounting Adjustments						1,600
Deferred Bonus
Business Acquisition [Line Items]
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed						$ 5,300
Bonus
Business Acquisition [Line Items]
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed		200		3,100
Acquisition-related intangible assets
Business Acquisition [Line Items]
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed		$ 1,000		$ 4,000

INVESTMENTS - Narrative (Detail

INVESTMENTS - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Investment [Line Items]
Realized gain on investment	$ 0	$ 385
Available-for-sale debt security contractual maturity minimum years	10 years
Auction-rate securities
Investment [Line Items]
Adjusted Cost	$ 1,000

FAIR VALUE OF ASSETS AND LIAB36

FAIR VALUE OF ASSETS AND LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Investments measured at fair value on a recurring basis
Maximum percentage of assets measured using Level 3 valuation methodologies to total assets	1.00%	1.00%
Recurring basis
Investments measured at fair value on a recurring basis
Money market funds	$ 1,282	$ 1,267
Total	8,888	8,932
Recurring basis | Other Assets
Investments measured at fair value on a recurring basis
Other Assets, Fair Value Disclosure	7,606	7,665
Recurring basis | Auction-rate securities
Investments measured at fair value on a recurring basis
Other Assets, Fair Value Disclosure	1,066	1,066
Recurring basis | Institutional money market funds
Investments measured at fair value on a recurring basis
Other Assets, Fair Value Disclosure	1,917	2,039
Recurring basis | Fixed income
Investments measured at fair value on a recurring basis
Other Assets, Fair Value Disclosure	1,034	984
Recurring basis | Marketable equity securities
Investments measured at fair value on a recurring basis
Other Assets, Fair Value Disclosure	3,589	3,576
Recurring basis | Total institutional funds - Deferred compensation plan
Investments measured at fair value on a recurring basis
Other Assets, Fair Value Disclosure	6,540	6,599
Recurring basis | Level 1
Investments measured at fair value on a recurring basis
Money market funds	1,282	1,267
Total	7,822	7,866
Recurring basis | Level 1 | Other Assets
Investments measured at fair value on a recurring basis
Other Assets, Fair Value Disclosure	6,540	6,599
Recurring basis | Level 1 | Institutional money market funds
Investments measured at fair value on a recurring basis
Other Assets, Fair Value Disclosure	1,917	2,039
Recurring basis | Level 1 | Fixed income
Investments measured at fair value on a recurring basis
Other Assets, Fair Value Disclosure	1,034	984
Recurring basis | Level 1 | Marketable equity securities
Investments measured at fair value on a recurring basis
Other Assets, Fair Value Disclosure	3,589	3,576
Recurring basis | Level 1 | Total institutional funds - Deferred compensation plan
Investments measured at fair value on a recurring basis
Other Assets, Fair Value Disclosure	6,540	6,599
Recurring basis | Level 3
Investments measured at fair value on a recurring basis
Total	1,066	1,066
Recurring basis | Level 3 | Other Assets
Investments measured at fair value on a recurring basis
Other Assets, Fair Value Disclosure	1,066	1,066
Recurring basis | Level 3 | Auction-rate securities
Investments measured at fair value on a recurring basis
Other Assets, Fair Value Disclosure	$ 1,066	$ 1,066

BORROWING ARRANGEMENTS (Details

BORROWING ARRANGEMENTS (Details) - USD ($) $ in Thousands	Jul. 29, 2014	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2013	Dec. 31, 2014	Dec. 06, 2013
Line of Credit Facility [Line Items]
Line of Credit Facility, Fair Value of Amount Outstanding		$ 55,000	$ 55,000		$ 75,000
Interest Expense, Debt		400	1,100
Short-term Debt		9,372	9,372		$ 7,260
Long-term Debt
Line of Credit Facility [Line Items]
Interest rate charged for borrowing	1.25%
Advances from Foreign Government
Line of Credit Facility [Line Items]
Short-term Debt		7,800	7,800
Loan Owed to Privately-Held Company
Line of Credit Facility [Line Items]
Short-term Debt		$ 1,600	$ 1,600
Revolving Credit Facility
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity						$ 300,000
Line of Credit Facility Covenant Additional Financing Allowable				$ 250,000
Issuance cost for credit facility				$ 2,100

STOCKHOLDERS_ EQUITY - Restrict

STOCKHOLDERS’ EQUITY - Restricted Stock Units, Employee Stock Purchase Plan and Stock Options and Restricted Stock Units (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 23, 2015	Sep. 19, 2015	Aug. 31, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of common stock repurchased	0	2,900,000	1,400,000	13,400,000
Share available for grant after ratio adjustment	5,000,000		5,000,000
Common stock, par value (in dollars per share)	$ 0.001		$ 0.001		$ 0.001	$ 0.001				$ 0.001
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total shares authorized	158,000,000		158,000,000
Number of shares available for issuances	7,873,000		7,873,000					13,950,000	13,831,000	13,611,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			4 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 99.2		$ 99.2
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			2 years 4 months 25 days
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			10 years
Stock Plan 2005
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share counted against the numerical limit for options available for grant on or after May 9, 2013	1.57		1.57
Shares counted against the numerical limit for options available for grant on or after May 18, 2011 (in shares)	1.61		1.61
Shares counted against the numerical limit for options available for grant prior to May 18, 2011 (in shares)	1.78		1.78
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			57.00%
Total shares authorized							600,000

STOCKHOLDERS_ EQUITY - Performa

STOCKHOLDERS’ EQUITY - Performance-Based Restricted Stock Units and Employee Stock Purchase Plan (Narrative) (Details) - USD ($) $ / shares in Units, shares in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Aug. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 12,719,000	$ 14,917,000	$ 38,943,000	$ 45,812,000
Purchase price of the entity's common stock expressed as percentage of fair market value at the commencement or end of the offering period	85.00%		85.00%
Share Based Compensation, Arrangement by Share Based Payment Award, Offering Period			6 months
Performance-based Restricted Stock Unites (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred compensation arrangement with individual performance based shares granted percentage			100.00%
Performance-based Restricted Stock Unites (RSUs) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred compensation arrangement with individual performance based shares granted percentage			200.00%
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						0.6
Employee Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average fair value of the rights to purchase shares (in dollars per share)	$ 1.50	$ 1.65	$ 1.50	$ 1.65
Cash proceeds from the issuance of shares			$ 11,100,000	$ 11,200,000
2015 Long-term Performance-based Incentive Plan | Performance-based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units issued					(2.6)
2015 Long-term Performance-based Incentive Plan | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 500,000		2,000,000
2014 Long-term Performance-based Incentive Plan | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 300,000	$ 700,000	$ 1,700,000	$ 2,700,000
Employee Stock Purchase Plan 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of employee's eligible compensation as limitation on purchases	10.00%		10.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Amount	$ 25,000
Shares purchased	0.9	0.9	1.6	1.7
Employee Stock Ownership Plan (ESOP), Weighted Average Purchase Price of Shares Purchased	$ 6.64	$ 6.73	$ 6.79	$ 6.59
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	25		25
Number of shares available for issuances	17.3		17.3

STOCKHOLDERS_ EQUITY - Common S

STOCKHOLDERS’ EQUITY - Common Stock Repurchase Program and Dividends (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Authorized amount under stock repurchase program	$ 1,000,000		$ 1,000,000
Remaining authorized amount available for stock repurchase	$ 197,100		$ 197,100
Shares of common stock repurchased	0	2,900,000	1,400,000	13,400,000
Average price of shares repurchased (in dollars per share)		$ 8.50	$ 8.27	$ 8.09
Stock Repurchased During Period, Value		$ 25,000	$ 12,000	$ 108,500
Cash dividends declared and paid per share	$ 0.04	$ 0	$ 0.12	$ 0
Payments of Dividends	$ 16,800		$ 50,239	$ 0

STOCKHOLDERS_ EQUITY - Schedule

STOCKHOLDERS’ EQUITY - Schedule of Share-based Compensation, Net of Amount Capitalized (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ 12,719	$ 14,917	$ 38,943	$ 45,812
Total share-based compensation expense, before income taxes	12,719	14,917	38,943	45,812
Tax benefit	(2,884)	(3,760)	(8,557)	(10,005)
Total share-based compensation expense, net of income taxes	9,835	11,157	30,386	35,807
Cost of revenue
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense	1,560	1,605	4,357	4,892
Research and development
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense	3,418	4,632	10,569	13,744
Selling, general and administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ 7,741	$ 8,680	$ 24,017	$ 27,176

STOCKHOLDERS_ EQUITY - Schedu42

STOCKHOLDERS’ EQUITY - Schedule of Activity Under the Entity's 2005 Stock Plan (Details) - $ / shares shares in Thousands	3 Months Ended			12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options exercised, Number of Options (in shares)	0	0	0
Options vested and expected to vest at period end (in shares)	2,406
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	2,400
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 4.69
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 4.69
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Beginning Balance, Number of Options (in shares)	2,472	2,859	3,059
Beginning Balance, Weighted Average Exercise Price per Share	$ 4.67	$ 4.65	$ 4.57
Plan adjustment for restricted stock units	3	0	2
Options cancelled/expired/forfeited, Number of Options	(3)	0	(2)
Options cancelled/expired/forfeited, Weighted Average Exercise Price per Share	$ 5	$ 0	$ 3.26
Options exercised, Number of Options (in shares)	(63)	(387)	(198)
Options exercised, Weighted Average Exercise Price	$ 3.81	$ 4.53	$ 3.51
Ending Balance, Number of Options (in shares)	2,406	2,472	2,859	3,059
Ending Balance, Weighted Average Exercise Price per Share	$ 4.69	$ 4.67	$ 4.65	$ 4.57
Restricted Stock Units R S U Non Performance Based
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Restricted stock units issued	(4,204)	(446)	(479)
Plan adjustment for restricted stock units	2,396	254	273
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Beginning Balance, Available for Grant (in shares)	13,950	13,831	13,611
Plan adjustment for restricted stock units	176	250	210
Stock units cancelled in the period (in shares)	306	432	363
Ending Balance, Available for Grant (in shares)	7,873	13,950	13,831	13,611
Performance-based Restricted Stock Unites (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Stock units cancelled in the period (in shares)	24	87	253
Performance-based Restricted Stock Units (RSUs) Cancelled
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Plan adjustment for restricted stock units	14	50	144
Range of Exercise Price 4 | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Exercise Price per Share, Minimum			$ 2.66
Exercise Price per Share, Maximum	$ 6.28	$ 6.28	6.28
Range of Exercise Price 5 | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Exercise Price per Share, Minimum	2.13	2.13
Range of Exercise Price $2.13-$10.01 | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Exercise Price per Share, Minimum				$ 2.13
Exercise Price per Share, Maximum				$ 10.01
Range of Exercise Price $2.13-$10.01 | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Exercise Price per Share, Minimum			2.13
Exercise Price per Share, Maximum			$ 10.01
Range of Exercise Price 3 | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Exercise Price per Share, Minimum	3,240	2.13
Exercise Price per Share, Maximum	10,010	$ 10.01
Minimum | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options cancelled/expired/forfeited, Weighted Average Exercise Price per Share	4.36
Maximum | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options cancelled/expired/forfeited, Weighted Average Exercise Price per Share	$ 6.28

STOCKHOLDERS_ EQUITY - Schedu43

STOCKHOLDERS’ EQUITY - Schedule of Activity Related to Restricted Stock Units (Details) - $ / shares shares in Thousands	3 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Beginning Balance, Number of Units	14,572	16,128	18,163
Ending Balance, Number of Units	16,834	14,572	16,128
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Beginning Balance, Weighted-Average Grant Date Fair Value	$ 8.48	$ 8.43	$ 8.40
Ending Balance, Weighted-Average Grant Date Fair Value	$ 8.80	$ 8.48	$ 8.43
Restricted Stock Units R S U Non Performance Based
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Restricted stock units issued, Number of Units	4,204	446	479
Restricted stock units vested, Number of Units	(1,612)	(1,483)	(1,898)
Restricted stock units cancelled, Number of Units	(306)	(432)	(363)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Restricted stock units issued, Weighted-Average Grant Date Fair Value	$ 8.07	$ 9.45	$ 8.45
Restricted stock units vested, Weighted-Average Grant Date Fair Value	4.17	8.53	8.43
Restricted stock units cancelled, Weighted-Average Grant Date Fair Value	$ 8.11	$ 7.59	$ 7.71
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Restricted stock units cancelled, Number of Units	(24)	(87)	(253)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Restricted stock units cancelled, Weighted-Average Grant Date Fair Value	$ 8.23	$ 8.31	$ 7.35

STOCKHOLDERS_ EQUITY - Schedu44

STOCKHOLDERS’ EQUITY - Schedule of Assumptions Used to Estimate the Fair Value of the Company's ESPP Shares (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield			0.00%	0.00%
Employee Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	0.24%	0.06%	0.16%	0.07%
Expected life (years)	6 months	6 months	6 months	6 months
Expected volatility	30.00%	30.00%	33.00%	31.00%
Expected dividend yield	1.94%	0.00%

ACCUMULATED OTHER COMPREHENSI45

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Components of Accumulated Other Comprehensive Income, Net of Tax (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Balance as of December 31, 2014	$ (8,182)
Other comprehensive (loss) gain	(6,962)
Balance as of September 30, 2015	(15,144)
Foreign currency translation adjustments
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Balance as of December 31, 2014	1,053
Other comprehensive (loss) gain	(7,535)
Balance as of September 30, 2015	(6,482)
Defined benefit pension plans
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Balance as of December 31, 2014	(8,462)
Other comprehensive (loss) gain	(803)
Balance as of September 30, 2015	(9,265)
Change in unrealized loss on investments
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Balance as of December 31, 2014	(773)
Other comprehensive (loss) gain	1,376
Balance as of September 30, 2015	$ 603

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)Employee
Minimum
Loss Contingencies [Line Items]
Product Warranty Period	30 days
Maximum
Loss Contingencies [Line Items]
Product Warranty Period	3 years
Individual Labor Action | Pending Litigation
Loss Contingencies [Line Items]
Loss Contingency, Number of Plaintiffs | Employee	600
Purchase Commitment
Loss Contingencies [Line Items]
Capital purchase commitment	$ 18.2
Purchase Commitment
Loss Contingencies [Line Items]
Capital purchase commitment	$ 1.5

INCOME TAXES - Schedule of the

INCOME TAXES - Schedule of the (Provision for) Benefit From Income Taxes and the Effective Tax Rates (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
(Provision for) benefit from income taxes
Income before income taxes	$ 10,529	$ 28,869	$ 50,694	$ 58,958
Provision for income taxes	$ (11,134)	$ (11,619)	$ (28,526)	$ (20,306)
Effective Income Tax Rate Reconciliation, Percent	105.75%	40.25%	56.27%	34.44%
U.S. statutory federal income tax rate	35.00%	35.00%	35.00%	35.00%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 87,400		$ 87,400		$ 88,100

PENSION PLANS (Details)

PENSION PLANS (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)moplan	Sep. 30, 2014USD ($)
Defined Benefit Plan Disclosure
Number of types of retirement plans | plan			2
Aggregate net pension expense relating to the two plan types
Service costs	$ 282	$ 383	$ 880	$ 1,165
Interest costs	310	378	954	1,151
Amortization of actuarial loss	175	18	501	56
Net pension period cost	767	$ 779	2,335	$ 2,372
Expected net pension cost for next fiscal year			3,400
Cash funding for benefits paid	$ 100		300
Expected cash funding for benefits to be paid next year			$ 500
Minimum
Defined Benefit Plan Disclosure
Period of salary paid to Company's French employees as termination benefits at retirement, range (in months) | mo			1
Maximum
Defined Benefit Plan Disclosure
Period of salary paid to Company's French employees as termination benefits at retirement, range (in months) | mo			5

OPERATING AND GEOGRAPHICAL SE49

OPERATING AND GEOGRAPHICAL SEGMENTS - Schedule of Segment Reporting Information, by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting Information [Line Items]
Net revenue	$ 286,533	$ 374,485	$ 911,174	$ 1,067,380
Segment income from operations	36,231	54,864	112,115	125,680
Micro-Controllers
Segment Reporting Information [Line Items]
Net revenue	201,061	264,432	624,850	754,348
Segment income from operations	21,712	36,996	56,620	86,148
Nonvolatile Memories
Segment Reporting Information [Line Items]
Net revenue	34,188	46,908	121,089	122,739
Segment income from operations	2,782	11,329	24,520	24,413
RF and Automotive
Segment Reporting Information [Line Items]
Net revenue	34,158	37,273	107,119	114,238
Segment income from operations	5,473	5,689	14,868	15,727
Multi-market and other
Segment Reporting Information [Line Items]
Net revenue	17,126	25,872	58,116	76,055
Segment income from operations	$ 6,264	$ 850	$ 16,107	$ (608)

OPERATING AND GEOGRAPHICAL SE50

OPERATING AND GEOGRAPHICAL SEGMENTS - Reconciliation of Segment Information to Consolidated Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting [Abstract]
Segment income from operations	$ 36,231			$ 54,864	$ 112,115	$ 125,680
Unallocated amounts:
Allocated Share-based Compensation Expense	12,719			14,917	38,943	45,812
Loss from manufacturing facility damage and shutdown	0			3,571	0	(3,485)
Acquisition-related charges	2,390			7,162	10,600	10,287
French building underutilization	500			822	714	3,284
Restructuring Charges	(584)	$ 4,882	$ 1,147	840	5,445	(967)
Gain from foundry arrangement	(2,487)			454	(4,444)	2,583
ImpairmentOfRecivablesDueFromFoundry	0			1,548	0	1,548
Loss (gain) on sale of assets	(427)			0	1,626	0
MergerRelatedCost	(7,818)			0	(7,818)	0
Income from operations	$ 10,474			$ 33,600	$ 45,777	$ 64,814

OPERATING AND GEOGRAPHICAL SE51

OPERATING AND GEOGRAPHICAL SEGMENTS - Schedule of Geographic Sources of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting Information [Line Items]
Net revenue	$ 286,533	$ 374,485	$ 911,174	$ 1,067,380
China, including Hong Kong
Segment Reporting Information [Line Items]
Net revenue	93,481	115,442	286,489	322,724
United States
Segment Reporting Information [Line Items]
Net revenue	49,113	58,969	160,582	162,227
Germany
Segment Reporting Information [Line Items]
Net revenue	41,335	51,279	123,880	161,018
South Korea
Segment Reporting Information [Line Items]
Net revenue	16,561	31,157	62,641	94,089
Japan
Segment Reporting Information [Line Items]
Net revenue	11,254	10,062	39,170	24,463
Singapore
Segment Reporting Information [Line Items]
Net revenue	9,073	15,208	28,412	43,445
Taiwan
Segment Reporting Information [Line Items]
Net revenue	6,480	21,566	26,930	51,495
France
Segment Reporting Information [Line Items]
Net revenue	3,224	3,618	11,775	9,407
Rest of Europe
Segment Reporting Information [Line Items]
Net revenue	28,671	34,300	87,410	108,104
Rest of Asia-Pacific
Segment Reporting Information [Line Items]
Net revenue	20,459	26,080	63,155	71,862
Rest of the World
Segment Reporting Information [Line Items]
Net revenue	$ 6,882	$ 6,804	$ 20,730	$ 18,546

OPERATING AND GEOGRAPHICAL SE52

OPERATING AND GEOGRAPHICAL SEGMENTS - Schedule of Long-lived Assets by Location (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Long-lived assets	$ 184,102	$ 206,285
United States
Segment Reporting Information [Line Items]
Long-lived assets	85,049	92,466
Philippines
Segment Reporting Information [Line Items]
Long-lived assets	57,579	56,094
Germany
Segment Reporting Information [Line Items]
Long-lived assets	8,300	17,920
France
Segment Reporting Information [Line Items]
Long-lived assets	11,125	13,714
Rest of Asia-Pacific
Segment Reporting Information [Line Items]
Long-lived assets	16,954	20,237
Rest of Europe
Segment Reporting Information [Line Items]
Long-lived assets	$ 5,095	$ 5,854

OPERATING AND GEOGRAPHICAL SE53

OPERATING AND GEOGRAPHICAL SEGMENTS - Narrative (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)Customerdistributor	Sep. 30, 2014Customerdistributor	Sep. 30, 2015USD ($)Customerdistributor	Sep. 30, 2014Customerdistributor	Dec. 31, 2014USD ($)
Concentration Risk [Line Items]
Goodwill	$ 189,565		$ 189,565		$ 191,088
Finite-Lived Intangible Assets, Net	41,361		41,361		50,286
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	104,600		104,600		117,300
Auction-rate securities
Concentration Risk [Line Items]
Investment Owned, at Fair Value	$ 1,100		$ 1,100		$ 1,100
Sales Revenue, Goods, Net | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration Risk, Number of Major Customers | Customer	0	0	0	0
Accounts Receivable | Credit Concentration Risk
Concentration Risk [Line Items]
Concentration Risk, Number of Major Distributor | distributor			2	3
Concentration Risk, Number of Major Customers | distributor			0	0
Major Distributor with Largest Balance | Sales Revenue, Goods, Net
Concentration Risk [Line Items]
Concentration Risk, Percentage	18.00%	15.00%	18.00%	16.00%
Major Distributor with Largest Balance | Sales Revenue, Goods, Net | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration Risk, Number of Major Distributor | distributor	1	1	1	2
Major Distributor with Largest Balance | Accounts Receivable | Credit Concentration Risk
Concentration Risk [Line Items]
Concentration Risk, Percentage			19.00%	15.00%
Major Customer with Largest Balance | Sales Revenue, Goods, Net | Credit Concentration Risk
Concentration Risk [Line Items]
Concentration Risk, Percentage	10.00%	10.00%	10.00%	10.00%
Major Customer with Largest Balance | Accounts Receivable | Credit Concentration Risk
Concentration Risk [Line Items]
Concentration Risk, Percentage			10.00%	10.00%
Major Distributor with Second Largest Balance | Sales Revenue, Goods, Net
Concentration Risk [Line Items]
Concentration Risk, Percentage				10.00%
Major Distributor with Second Largest Balance | Accounts Receivable | Credit Concentration Risk
Concentration Risk [Line Items]
Concentration Risk, Percentage			13.00%	12.00%
Major Distributor with Third Largest Balance | Accounts Receivable | Credit Concentration Risk
Concentration Risk [Line Items]
Concentration Risk, Percentage				11.00%

SALE OF ASSETS Sale of Heilbron

SALE OF ASSETS Sale of Heilbronn Real Estate (Details) - Germany - USD ($) $ in Millions	Sep. 23, 2015	Sep. 30, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Consideration	$ 11.5
Sale Leaseback Transaction, Lease Terms	three
Gain (Loss) on Disposition of Assets	$ 3.1
Other comprehensive loss related to discontinuation of equity investment	2.1
Sale Leaseback Transaction, Deferred Gain, Net	$ 1.1
Gain on sale of assets		$ 0.2

SALE OF ASSETS - Sale of XSense

SALE OF ASSETS - Sale of XSense (Details) - USD ($) $ in Thousands	Apr. 16, 2015	Sep. 30, 2015	Sep. 30, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Royalty Revenue		$ 700	$ 1,200
Patents
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Finite-Lived Intangible Assets, Fair Value Assumption, Discount Rate	40.00%
XSense [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Intellectual Property License, Term	5 years
Intellectual Property License, Option to Renew, Renewal Period	10 years
Royalty Agreement, Guaranteed Minimum Royalties	$ 16,300
Proceeds from Royalties Received	9,300
Total consideration	(16,700)
Selling and other costs	457
Gain on sale of assets	2,159
XSense [Member] | Discontinued Operations Disposed of by Means Other Than Sale, Exchange
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net assets transferred	961
XSense [Member] | Patents | Royalty Arrangement
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Fair value of patent license agreement	$ 13,123

RESTRUCTURING CHARGES - Summary

RESTRUCTURING CHARGES - Summary of the Activity Related to the Accrual for Restructuring Charges Detailed by Event (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	$ 14,791	$ 19,319	$ 19,725		$ 19,725
(Credits) charges – Employee termination costs, net of change in estimate	(584)	4,882	1,147	$ 840	5,445	$ (967)
Non-cash - Other	1,004	(217)	(181)
Payments – Employee termination costs	(4,399)	(7,851)	(1,274)
Foreign exchange gain	54	(1,342)	98
Balance at end of period	10,758	14,791	19,319		10,758
Quarter Two 2010
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	281	281	281		281
(Credits) charges – Employee termination costs, net of change in estimate	0	0	0
Non-cash - Other	0	0	0
Payments – Employee termination costs	0	0	0
Foreign exchange gain	0	0	0
Balance at end of period	281	281	281		281
Quarter Two 2012
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	38	19	19		19
(Credits) charges – Employee termination costs, net of change in estimate	0	(210)	0
Non-cash - Other	0	0	0
Payments – Employee termination costs	0	229	0
Foreign exchange gain	0	0	0
Balance at end of period	38	38	19		38
Quarter One 2013
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	3,306	3,384	3,988		3,988
(Credits) charges – Employee termination costs, net of change in estimate	0	(153)	(49)
Non-cash - Other	0	0	0
Payments – Employee termination costs	(582)	(196)	(524)
Foreign exchange gain	(32)	271	31
Balance at end of period	2,756	3,306	3,384		2,756
Quarter Three 2013
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	0	9	9		9
(Credits) charges – Employee termination costs, net of change in estimate	0	(9)	0
Non-cash - Other		0	0
Payments – Employee termination costs	0	0	0
Foreign exchange gain	0	0	0
Balance at end of period	0	0	9		0
Quarter Three 2014
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	1,008	634	920		920
(Credits) charges – Employee termination costs, net of change in estimate	(166)	1,651	488
Non-cash - Other	840	(213)	(175)
Payments – Employee termination costs	(1,646)	(1,064)	(540)
Foreign exchange gain	0	0	59
Balance at end of period	36	1,008	634		36
Quarter Four 2014
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	9,485	14,493	14,508		14,508
(Credits) charges – Employee termination costs, net of change in estimate	(432)	899	6
Non-cash - Other	(10)	(4)	(6)
Payments – Employee termination costs	(1,543)	(4,287)	(14)
Foreign exchange gain	86	(1,616)	1
Balance at end of period	7,414	9,485	14,493		7,414
Quarter One 2015
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	0	499	0		0
(Credits) charges – Employee termination costs, net of change in estimate	0	2,006	702
Non-cash - Other	0	0	0
Payments – Employee termination costs	0	(2,508)	(196)
Foreign exchange gain	0	3	7
Balance at end of period	0	0	499		0
Quarter Two 2015
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	673	0	0		0
(Credits) charges – Employee termination costs, net of change in estimate	14	698	0
Non-cash - Other	174	0	0
Payments – Employee termination costs	(628)	(25)	0
Foreign exchange gain	0	0	0
Balance at end of period	$ 233	$ 673	$ 0		$ 233

RESTRUCTURING CHARGES - Narrati

RESTRUCTURING CHARGES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Restructuring and Related Activities [Abstract]
Restructuring (credits) charges	$ (584)	$ 4,882	$ 1,147	$ 840	$ 5,445	$ (967)

NET INCOME PER SHARE ATTRIBUT58

NET INCOME PER SHARE ATTRIBUTABLE TO ATMEL COMMON STOCKHOLDERS - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Earnings Per Share [Abstract]
Net (loss) income attributable to Atmel	$ (614)	$ 17,250	$ 22,193	$ 38,652
Weighted-average shares - basic (in shares)	419,293	418,954	418,072	421,791
Dilutive effect of incremental shares and share equivalents (in shares)	0	2,010	1,410	1,909
Weighted-average shares - diluted (in shares)	419,293	420,964	419,482	423,700
Basic
Net income per share attributable to Atmel common stockholders - basic (in dollars per share)	$ 0	$ 0.04	$ 0.05	$ 0.09
Diluted
Net income per share attributable to Atmel common stockholders - diluted (in dollars per share)	$ 0	$ 0.04	$ 0.05	$ 0.09

NET INCOME PER SHARE ATTRIBUT59

NET INCOME PER SHARE ATTRIBUTABLE TO ATMEL COMMON STOCKHOLDERS - Schedule of Antidilutive Securities (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Employee stock options and restricted stock units outstanding
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	4,535	4,167	5,414	5,381