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DOCUMENT AND ENTITY INFORMATION	12 Months Ended
DOCUMENT AND ENTITY INFORMATION	Dec. 31, 2012 shares
Entity Registrant Name	FLAMEL TECHNOLOGIES SA
Entity Central Index Key	0001012477
Current Fiscal Year End Date	--12-31
Trading Symbol	flml
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding	24,962,250
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2012
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2012
Entity Well-Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 2,742	$ 3,456
Marketable securities	6,413	21,035
Accounts receivable (net of allowance of $137 and $139 at December 31, 2011 and 2012 respectively)	5,464	7,765
Note receivable	0	0
Inventory	1,520	1,675
Research and development tax credit receivable current portion	6,632	79
Prepaid expenses and other current assets	2,314	2,642
Total current assets	25,085	36,652
Goodwill	18,491	0
Property and equipment, net	18,238	19,383
Intangible assets, net	41,589	0
Other assets:
Research and development tax credit receivable less current portion	13,725	13,203
Other long-term assets	183	164
Total assets	117,311	69,402
LIABILITIES AND SHAREHOLDERS' EQUITY
Current portion of long-term debt	3,351	2,026
Current portion of capital lease obligations	77	97
Accounts payable	3,596	3,920
Current portion of deferred revenue	614	2,836
Advances from customers	575	1,962
Accrued expenses	5,013	5,478
Other current liabilities	1,133	1,995
Total current liabilities	14,359	18,314
Long-term debt, less current portion	33,278	1,689
Capital lease obligations, less current portion	179	251
Deferred revenue, less current portion	181	1,531
Deferred tax liabilities	14,130	0
Other long-term liabilities	24,680	17,823
Total long-term liabilities	72,448	21,294
Commitments and contingencies:	0	0
Shareholders' equity:
Ordinary shares: 24,962,250 issued and outstanding at December 31, 2011 and 25,415,400 at December 31, 2012 (shares authorised 33,931,990) at nominal value of 0.122 euro	3,714	3,641
Additional paid-in capital	209,158	205,489
Accumulated deficit	(192,621)	(189,393)
Accumulated other comprehensive income	10,253	10,057
Total shareholders' equity	30,504	29,794
Total liabilities and shareholders' equity	$ 117,311	$ 69,402

CONSOLIDATED BALANCE SHEETS [Parenthetical] $ in Thousands	Dec. 31, 2012 USD ($) shares	Dec. 31, 2012 € / shares	Dec. 31, 2011 USD ($) shares	Dec. 31, 2011 € / shares
Allowance for accounts receivable (in dollars) \| $	$ 139		$ 137
Common stock, par value (in euro per share) \| € / shares		€ 0.122		€ 0.122
Common stock, shares authorized	33,931,990		33,931,990
Common stock, shares issued	25,415,400		24,962,250
Common stock, shares outstanding	25,415,400		24,962,250

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Revenue:
License and research revenue	$ 9,324	$ 10,566	$ 19,704
Product sales and services	9,657	13,395	8,180
Other revenues	7,120	8,639	9,210
Total revenue	26,101	32,600	37,094
Costs and expenses:
Cost of products and services sold	(5,860)	(6,284)	(6,914)
Research and development	(26,115)	(25,089)	(28,687)
Selling, general and administrative	(14,153)	(10,810)	(11,333)
Remeasurement of acquisition liabilities	18,834	0	0
Impairment of assets	(7,170)	0	0
Total	(34,464)	(42,183)	(46,934)
Income (loss) from operations	(8,363)	(9,583)	(9,840)
Interest expense	(118)	(73)	(24)
Interest income	629	667	464
Foreign exchange gain (loss)	(180)	273	109
Other income	102	134	525
Income (loss) before income taxes	(7,930)	(8,582)	(8,766)
Income tax	4,702	(192)	(209)
Net income (loss)	$ (3,228)	$ (8,774)	$ (8,975)
Earnings (loss) per share
Basic earnings (loss) per share (in dollars per share)	$ (0.13)	$ (0.36)	$ (0.37)
Diluted earnings (loss) per share (in dollars per share)	$ (0.13)	$ (0.36)	$ (0.37)
Weighted average number of shares outstanding (in thousands) :
Basic (in shares)	25,135	24,669	24,411
Diluted (in shares)	25,135	24,669	24,411

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Net loss	$ (3,228)	$ (8,774)	$ (8,975)
Other comprehensive income (loss):
Net foreign currency translation gain (loss)	196	(816)	(3,596)
Other comprehensive income (loss), net of tax	196	(816)	(3,596)
Comprehensive loss	$ (3,032)	$ (9,590)	$ (12,571)

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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Amount after tax, before reclassification adjustments, resulting from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency, and from transactions whose terms are denominated in a currency other than the entity's functional currency.

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- Definition

Net of tax amount of other comprehensive income (loss) attributable to the parent entity.

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CONSOLIDATED STATEMENTS OF SHAREHOLDERS EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
Balance at Dec. 31, 2009	$ 3,540	$ 198,498	$ (171,644)	$ 14,469	$ 44,863
Balance (in shares) at Dec. 31, 2009	24,342,600
Subscription of warrants		224			224
Issuance of ordinary shares on exercise of stock -options	$ 11	470			481
Issuance of ordinary shares on exercise of stock -options (in shares)	63,000
Issuance of ordinary shares on vesting of free shares	$ 38	(38)			0
Issuance of ordinary shares on vesting of free shares (in shares)	240,050
Stock-based compensation expense		3,308			3,308
Net loss			(8,975)		(8,975)
Other comprehensive income (loss)				(3,596)	(3,596)
Balance at Dec. 31, 2010	$ 3,589	202,462	(180,619)	10,873	36,305
Balance (in shares) at Dec. 31, 2010	24,645,650
Subscription of warrants		200			200
Issuance of ordinary shares on exercise of stock -options	$ 8	88			96
Issuance of ordinary shares on exercise of stock -options (in shares)	44,200
Issuance of ordinary shares on vesting of free shares	$ 44	(44)			0
Issuance of ordinary shares on vesting of free shares (in shares)	272,400
Stock-based compensation expense		2,783			2,783
Net loss			(8,774)		(8,774)
Other comprehensive income (loss)				(816)	(816)
Balance at Dec. 31, 2011	$ 3,641	205,489	(189,393)	10,057	29,794
Balance (in shares) at Dec. 31, 2011	24,962,250
Subscription of warrants		5			5
Issuance of ordinary shares on exercise of stock -options	$ 31	570			601
Issuance of ordinary shares on exercise of stock -options (in shares)	195,000
Issuance of ordinary shares on vesting of free shares	$ 42	(42)			0
Issuance of ordinary shares on vesting of free shares (in shares)	258,150
Stock-based compensation expense		3,136			3,136
Net loss			(3,228)		(3,228)
Other comprehensive income (loss)				196	196
Balance at Dec. 31, 2012	$ 3,714	$ 209,158	$ (192,621)	$ 10,253	$ 30,504
Balance (in shares) at Dec. 31, 2012	25,415,400

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash flows from operating activities:
Net income (loss)	$ (3,228)	$ (8,774)	$ (8,975)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation of property and equipment	3,183	3,346	4,696
Loss (gain) on disposal of property and equipment	(37)	(11)	(68)
Gains on sales of marketable securities	(6)	(41)	(74)
Grants recognized in other income and income from operations	(975)	(3,227)	(884)
Remeasurement of acquisition liabilities	(18,834)	0	0
Impairment of assets	7,170	0	0
Change in deferred tax	(4,758)	0	0
Stock compensation expense	3,040	2,779	3,170
Increase (decrease) in cash from:
Accounts receivable	2,610	(464)	733
Inventory	176	(917)	152
Prepaid expenses and other current assets	800	856	964
Research and development tax credit receivable	(6,642)	(3,938)	837
Accounts payable	(613)	(825)	(450)
Deferred revenue	(4,984)	856	(3,358)
Accrued expenses	(742)	(491)	(723)
Other current liabilities	(682)	399	(814)
Other long-term assets and liabilities	1,383	129	(663)
Net cash used in operating activities	(23,139)	(10,323)	(5,457)
Cash flows from investing activities:
Purchases of property and equipment	(1,069)	(1,903)	(3,599)
Proceeds from disposal of property and equipment	67	185	131
Proceeds from sales of marketable securities	18,246	26,382	83,128
Purchase of marketable securities	(3,567)	(25,015)	(73,632)
Cash transferred on acquisition	1,771		0
Net cash provided by (used in) investing activities	15,448	(351)	6,028
Cash flows from financing activities:
Reimbursment of loans or conditional grants	(223)	(1,910)	(1,879)
Proceeds from loans or conditional grants	6,668	7,855	436
Principal payments on capital lease obligations	(97)	(96)	(35)
Cash proceeds from issuance of ordinary shares and warrants	607	296	704
Net cash provided by financing activities	6,955	6,145	(774)
Effect of exchange rate changes on cash and cash equivalents	22	(199)	(329)
Net increase (decrease) in cash and cash equivalents	(714)	(4,728)	(532)
Cash and cash equivalents, beginning of year	3,456	8,184	8,716
Cash and cash equivalents, end of year	2,742	3,456	8,184
Supplemental disclosures of cash flow information:
Income tax paid	56	0	0
Interest paid	118	73	24
The supplemental schedule of non cash investing and financing activities is as follows
Capital lease obligations incurred	0	220	131
Fair value of assets acquired at acquisition date:	50,927	0	0
Liabilities assumed at acquisition date:	$ 50,927	$ 0	$ 0

Nature of business and summary of significant accounting policies

12 Months Ended

Dec. 31, 2012

Organization, Consolidation and Presentation Of Financial Statements [Abstract]

Organization Consolidation And Presentation Of Financial Statements Disclosure And Significant Accounting Policies [Text Block]

1. Nature of business and summary of significant accounting policies:

1.1.

Nature of business:

Flamel Technologies, S.A. (the "Company") is organized as a société anonyme, a form of corporation under the laws of The Republic of France. The Company was founded in 1990. The Company is a specialty pharmaceutical company with a long history of drug delivery expertise. The Company operates primarily in France and has commercial and marketing capabilities in the US.

1.2.

Management estimates

The accompanying consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP).

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates reflected in the consolidated financial statements include, but are not limited to, purchase price allocation of its acquisitions, remeasurement of liabilities accounted at fair value, the recoverability of the carrying amount and estimated useful lives of long-lived assets, in progress R&D and goodwill, share-based compensation expenses, evaluation of long term personnel compensation, calculation of R&D tax credit, and valuation allowance of deferred tax assets. Management makes these estimates using the best information available at the time the estimates are made; however, actual results could differ from those estimates.

1.3.

Going concern

Since its inception, the Company has incurred significant net losses resulting in an accumulated deficit of $193 million as of December 31, 2012, which raises substantial doubt about its ability to continue as a going concern. Management believes that the $15 million received in February 2013 from the Facility and Royalty Agreements, as discussed in note 26, and its current working capital as of December 31, 2012 will be sufficient for the company to continue as a going concern for at least the next twelve months.

1.4.

Principles of consolidation

The accompanying consolidated financial statements include the Company and its wholly-owned subsidiaries in the United States. All inter-company accounts and transactions have been eliminated. The list of the subsidiaries is detailed in exhibit 8.1

1.5.

Translation of financial statements of foreign entities and foreign currency transactions:

The reporting currency of the Company and its wholly-owned subsidiary is the U.S. dollar as permitted by the SEC for a foreign private issuer (S-X Rule 3-20(a)). All assets and liabilities in the balance sheets of the Company, whose functional currency is the Euro, except those of the U.S. subsidiaries whose functional currency is the U.S. dollar, are translated into U.S. dollar equivalents at exchange rates as follows: (1) asset and liability accounts at year-end rates, (2) income statement accounts at weighted average exchange rates for the year, and (3) shareholders' equity accounts at historical rates. Corresponding translation gains or losses are recorded in shareholders' equity.

Transaction gains and losses are reflected in the statement of operations.

The Company has not undertaken hedging transactions to cover its currency translation exposure.

1.6.

Revenue recognition:

Revenue includes upfront licensing fees, milestone payments for R&D achievements, compensation for the execution of research and development activities.

Before January 1, 2011, we evaluated arrangements with multiple elements in accordance with Accounting Standards Codification, or ASC, 605-25 Revenue Recognition – Multiple-Element Arrangements. In October 2009, the Financial Accounting Standards Board, or FASB, issued Accounting Standards Update, or ASU, 2009-13 Revenue Arrangements with Multiple Deliverables, or ASU 2009-13, which amended the accounting standards for certain multiple element revenue arrangements to:

provide updated guidance on whether multiple elements exist, how the elements in an arrangement should be separated, and how the arrangement consideration should be allocated to the separate elements;

require an entity to allocate arrangement consideration to each element based on a selling price hierarchy, also called the relative selling price method, where the selling price for an element is based on vendor-specific objective evidence (“VSOE”), if available; third-party evidence (“TPE”), if available and VSOE is not available; or the best estimate of selling price (“BESP”), if neither VSOE nor TPE is available; and

eliminate the use of the residual method and require an entity to allocate arrangement consideration using the selling price hierarchy.

The revenue allocated to each element is then recognized when the basic revenue recognition criteria are met for that element.

On January 1, 2011, we adopted ASU 2009-13 on a prospective basis. The adoption of this new guidance did not have any material impact on our consolidated financial statements.

Where agreements have more than one deliverable, a determination is made as to whether the license and R&D elements should be recognized separately or combined into a single unit of account in accordance with ASU 2009-13, Revenue with Multiple Deliverables.

The Company uses a multiple attribution model, referred to as the milestone-based method:

As milestones relate to discrete development steps (i.e. can be used by the co-development partners to decide whether to continue the development under the agreement), the Company views that milestone events have substance and represent the achievement of defined goals worthy of the payments. Therefore, milestone payments based on performance are recognized when the performance criteria are met and there are no further performance obligations.

Non-refundable technology access fees received from collaboration agreements that require the Company's continuing involvement in the form of development efforts are recognized as revenue ratably over the development period.

Research and development work is compensated at a non-refundable hourly rate for a projected number of hours. Revenue on such agreements is recognized proportionally to the actual number of hours worked compared to the latest estimated total hours.. Costs incurred under these contracts are considered costs in the period incurred. Payments received in advance of performance are recorded as deferred revenue and recognized in revenue as services are rendered.

The Company recognizes revenue from product sales when there is persuasive evidence that an arrangement exists, delivery has occurred, the price is fixed and determinable, and collectibility is reasonably assured.

The Company receives royalty revenues under a license agreement with a third party that sells products based on technology developed by the Company. There are no future performance obligations on the part of the Company under this license agreement. The license agreements provide for the payment of royalties to the Company based on sales of the licensed product. The Company records these revenues based on actual sales that occurred during the relevant period and classified these revenues in ‘Other Revenues’.

The Company signs feasibility study agreements. Revenue is recognized over the term of the agreement as services are performed.

1.7.

Governmental Grants:

The Company receives financial support for various research or investment projects from governmental agencies.

The Company recognizes conditional grants related to specific development projects conditioned on completion of investment program and ongoing employment at the facilities as an offset to operating expenses once all conditions stated in the grant have been met.

The Company recognizes unconditional grants for research and development (R&D) projects requiring the collaboration of both private and public research partners as an offset to R&D expense on a pro-rata basis over the duration of the program.

The Company receives funds to finance R&D projects. These funds are repayable on commercial success of the project. In the absence of commercial success, the Company is released of its obligation to repay the funds and as such the funds are recognized in the Income Statement as ‘Other Income’. The absence of commercial success must be formally confirmed by the granting authority. Should the Company wish to discontinue the research and development to which the funding is associated, the granting authorities must be informed.

1.8.

Research and development costs:

Research and development (R&D) expenses comprise the following types of costs incurred in performing R&D activities: salaries, allocated overhead and occupancy costs, clinical trial and related clinical manufacturing costs, contract and other outside service fees. Research and development expenditures are charged to operations as incurred.

The Company does not disclose research development costs per partner funded contract and does not believe such disclosure would be material to investors.

1.9.

Concentration of credit risk:

The Company's cash and cash equivalents are deposited with HSBC, Crédit Agricole, Commerce Bank and Citibank.

The marketable securities issued by Credit Agricole have strong credit ratings (rated “A” by Standard and Poor)

The Company’s revenues are derived mainly from collaborative research and development contracts and supply agreements with pharmaceutical companies based in Europe and the United States. All significant customers are discussed in Note 4.

The Company performs ongoing credit evaluations of its customers and maintains provisions for potential credit losses as considered necessary. The Company generally does not require collateral. Historically, the Company has not experienced significant credit losses on its customer accounts. The allowance for doubtful accounts was $141,000, $137,000 and $139,000 at December 31, 2010, 2011 and 2012, respectively.

1.10.

Earnings per share:

Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding for the period. Diluted earnings per share reflects potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company. The dilutive effects of the Company’s common stock options and warrants is determined using the treasury stock method to measure the number of shares that are assumed to have been repurchased using the average market price during the period, which is converted from U.S. dollars at the average exchange rate for the period. Such securities are not considered in computing diluted loss per share as their effects would be anti-dilutive.

1.11.

Cash and cash equivalents:

Cash and cash equivalents consist of cash on hand, cash on deposit and fixed term deposit being highly liquid investments with a maturity of three months or less at the date of purchase.

1.12.

Marketable securities:

Marketable securities consist of highly liquid investments in money market mutual funds. Marketable securities are classified as available-for-sale securities in accordance with ASC 320-10, "Accounting for Certain Investments in Debt and Equity Securities" These investments are recorded at fair value, which is based on quoted market prices. Accordingly, unrealized gains and losses are included in accumulated other comprehensive income until realized.

1.13.

Accounts Receivable:

Accounts receivable are stated at amounts invoiced net of allowances for doubtful accounts. The Company makes judgments as to its ability to collect outstanding receivables and provides allowances for the portion of receivables deemed uncollectible. Provision is made based upon a specific review of all significant outstanding invoices.

1.14.

Inventories:

Inventories consist of raw materials and finished products, which are stated at cost determined under the first-in, first-out ("FIFO") method. Raw materials used in the production of pre-clinical and clinical products are expensed as research and development costs when consumed. The Company establishes reserves for inventory estimated to be obsolete, unmarketable or slow-moving on a case by case basis.

1.15.

Property and equipment:

Property and equipment is stated at historical cost less accumulated depreciation. Depreciation and amortization are computed using the straight-line method over the following estimated useful lives:

Land and buildings	20 years
Laboratory equipment	4 - 8 years
Office and computer equipment	3 years
Furniture, fixtures and fittings	5-10 years

Assets under capital leases are amortized over the economic lives of the assets. Amortization of the carrying value of assets under capital leases is included in depreciation expense.

1.16.

Goodwill and intangible assets

Goodwill represents the excess of purchase price over the fair value of identifiable net assets of businesses acquired. Goodwill is not amortized, but instead tested annually for impairment or more frequently when events or change in circumstances indicate that the assets might be impaired by comparing the carrying value to the fair value of the reporting units to which it is assigned. Under ASC 350, “Goodwill and other intangible assets”, the impairment test is performed in two steps. The first step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than its carrying amount, a second step is performed to measure the amount of impairment loss. The second step allocates the fair value of the reporting unit to the Company’s tangible and intangible assets and liabilities. This derives an implied fair value for the reporting unit’s goodwill. If the carrying amount of the reporting units goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized equal to that excess. For the purpose of any impairment test, the Company relies upon projections of future undiscounted cash flows and takes into account assumptions regarding the evolution of the market and its ability to successfully develop and commercialize its products.

Changes in market conditions could have a major impact on the valuation of these assets and could result in additional impairment losses.

Intangible assets consist primarily of purchased licenses and in progress R&D recognized as part of the Eclat acquisition purchase price allocation. Acquired IPR&D has an indefinite life and is not amortized until completion and development of the project, at which time the IPR&D becomes an amortizable asset. If the related project is not completed in a timely manner or the project is terminated or abandoned, we may have an impairment related to the IPR&D, calculated as the excess of the asset’s carrying value over its fair value.

Our policy defines IPR&D as the value assigned to those projects for which the related products have not received regulatory approval and have no alternative future use. Determining the portion of the purchase price allocated to IPR&D requires us to make significant estimates. The amount of the purchase price allocated to IPR&D is determined by estimating the future cash flows of each project or technology and discounting the net cash flows back to their present values. The discount rate used is determined at the time of measurement in accordance with accepted valuation methods. These methodologies include consideration of the risk of the project not achieving commercial feasibility.

At the time of acquisition, we expect that all acquired IPR&D will reach technological feasibility, but there can be no assurance that the commercial viability of these products will actually be achieved. The risks associated with achieving commercialization include, but are not limited to, delay or failure to obtain required market clearances.

1.17.

Impairment of Long-Lived Assets:

The Company reviews the carrying value of its long-lived assets, including fixed assets and intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be fully recoverable. Recoverability of long-lived assets is assessed by a comparison of the carrying amount of the asset (or the group of assets, including the asset in question, that represents the lowest level of separately-identifiable cash flows) to the total estimated undiscounted future cash flows expected to be generated by the asset or group of assets. If the future net undiscounted cash flows is less than the carrying amount of the asset or group of assets, the asset or group of assets is considered impaired and an expense is recognized equal to the amount required to reduce the carrying amount of the asset or group of assets to its then fair value. Fair value is determined by discounting the cash flows expected to be generated by the asset, when the quoted market prices are not available for the long-lived assets. Estimated future cash flows are based on management assumptions and are subject to risk and uncertainty.

1.18.

Income taxes:

The Company accounts for income taxes in accordance with ASC 740. Under ASC 740, deferred tax assets are determined based on the difference between the financial reporting and tax basis of assets and liabilities, applying enacted statutory tax rates in effect for the year in which the tax differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in the tax laws and rates on the date of enactment.

1.19.

Research credit tax

The Company is eligible to receive a French research tax credit that is calculated based on a percentage of eligible research and development costs. The tax credit can be refundable in cash and is not contingent on future taxable income. As such, the Company considers the research credit tax as a grant, offsetting operating expenses.

1.20.

Employee stock options and warrants:

The Company accounts for Stock based compensation based on grant-date fair value estimated in accordance with ASC 718.

The Company estimated the fair value of stock options and warrants using a Black-Scholes option-pricing valuation model (“Black-Scholes model”).

The Company uses a simplified method to estimate the maturity. The Company considered historical data was insufficient and irrelevant relative to the grant of stock-options and warrants to a limited population and the simplified method was used to determine the expected term for stock-options and warrants granted.

The Company recognizes compensation cost, net of an estimated forfeiture rate, using the accelerated method over the requisite service period of the award.

1.21.

Recent Accounting Pronouncements

In July 2012, the FASB issued ASU 2012-02, “Testing Indefinite-Lived Intangible Assets for Impairment” (“ASU 2012-02”). ASU 2012-02 allows a company to first assess qualitative factors to determine whether it is more-likely-than-not that an indefinite-lived intangible asset is impaired. The morelikely-than-not threshold is defined as having a likelihood of more than 50 percent. If based on its qualitative assessment, a company concludes that it is more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying amount, then quantitative impairment testing is required. However, if a company concludesotherwise, quantitative impairment testing is not required. ASU 2012-02 is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 with early adoption permitted. The adoption of ASU 2012- 02 will not affect the consolidated financial position, results of operations or cash flows of the Company.

In September 2011, the FASB issued ASU 2011-08, “Testing Goodwill for Impairment” (“ASU 2011-08”). ASU 2011-08 allows a company to first assess qualitative factors to determine whether it is more-likely-than-not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The more-likely-than-not threshold is defined as having a likelihood of more than 50 percent. The provisions of ASU 2011-08 are effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011 with early adoption permitted. The adoption of ASU 2011-08, did not impact on the consolidated financial position, results of operations or cash flows of the Company.

In June 2011, the FASB issued ASU 2011-05, “Presentation of Comprehensive Income” (“ASU 2011-05”). ASU 2011-05 requires, in part, that companies present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The provisions of ASU 2011-05 are effective for fiscal years,and interim periods within those years, beginning after December 15, 2011. The adoption of ASU 2011-05, did not impact on the consolidated financial position, results of operations or cash flows of the Company.

In June 2011, the FASB issued ASU 2011-04, “Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs (ASU 2011-04).” ASU 2011-04 requires expansion of the disclosures required for Level 3 measurements of fair value and provides updates to the existing measurement guidance. The provisions of ASU 2011-04 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. The adoption of ASU 2011-04, did not impact on the consolidated financial position, results of operations or cash flows of the Company

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

+ References + Details

Business combinations

12 Months Ended

Dec. 31, 2012

Business Combinations [Abstract]

Business Combination Disclosure [Text Block]

2. Business combinations

Effective March 13, 2012, Flamel acquired, through its wholly owned subsidiary Flamel US Holdings, Inc., or Flamel US, all of the membership interests of Éclat Pharmaceuticals, LLC, or Éclat Pharmaceuticals, from Éclat Holdings, LLC, or Éclat Holdings, an affiliate of Flamel’s largest shareholder Deerfield Capital L.P. Éclat Pharmaceuticals is a specialty pharmaceuticals business focused on the development, approval and commercialization of niche brands and generic pharmaceutical products. In exchange for all of the issued and outstanding membership interests of Éclat Pharmaceuticals, Flamel US provided consideration consisting of:

a $12 million senior, secured six-year note that is guaranteed by the Company and its subsidiaries and secured by the equity interests and assets of Éclat;

two warrants to purchase a total of 3,300,000 American Depositary Shares, each representing one ordinary share of Flamel (“ADSs”); and

a commitment to make earn out payments of 20% of any gross profit generated by certain Éclat Pharmaceuticals launch products

a commitment to pay 100% of any gross profit generated by Hycet® up to a maximum of $1 million.

The Purchase Agreement also contains certain representations and warranties, covenants, indemnification and other customary provisions.

Flamel US issued the note pursuant to a Note Agreement among Flamel, Flamel US and Éclat Holdings dated March 13, 2012. The note is payable over six years only if certain contingencies are satisfied, namely that: (a) two or more Éclat Pharmaceuticals launch products are approved by the FDA, or (b) one Éclat Pharmaceuticals launch product is approved by the FDA and has generated $40 million or more in cumulative net sales. These contingencies are referred to as thresholds. If either Threshold is satisfied, Flamel US will pay 25% of the original principal amount due under the note on each of the third, fourth, fifth and sixth anniversaries of the date of the note. The note accrues interest at an annual rate of 7.5% (calculated on the basis of the actual number of days elapsed in each month) and is payable quarterly in arrears commencing on July 2, 2012 and on the first business day of each October, January, April and July thereafter; provided, however, that if on any such interest payment date, at least one Éclat Pharmaceuticals launch product has not been approved by the FDA, the interest payable on such date will not be payable, but will be added on such date to the outstanding principal amount of the note. Flamel must pay any interest so accrued no later than nine months after such FDA approval and, upon such payment; such outstanding principal amount of the note will be reduced by the amount thereof.

In addition to the note, two six year warrants were issued to purchase an aggregate of 3,300,000 ADSs, each representing one ordinary share, of Flamel. One warrant is exercisable for 2,200,000 ADSs at an exercise price of $7.44 per ADS, and the other warrant is exercisable for 1,100,000 ADSs at an exercise price of $11.00 per ADS. The warrants provide that they may only be exercised for six years following the approval, for the purposes of French law, by the holders of a majority of Flamel’s ordinary shares, of the authorization and issuance of the warrants and the ordinary shares underlying the warrants and the waiver of all preferential subscription rights of holders of ordinary shares (and ADSs) with respect to the warrant and the underlying shares. On June 22, 2012, the authorization and issuance and waiver were approved by the holders of the requisite number of ordinary shares

The acquisition-date fair value of the consideration transferred totaled $50,927,000 which consisted of the following:

(Amounts in thousands of USD)


Note	$	5,625
Warrants		12,065
Deferred consideration		33,237
Total acquisition liabilities	$	50,927

The fair value of the note was estimated using a probability-weighted discounted cash flow model. This fair value measurement is based on significant inputs not observable in the market and thus represents a level 3 measurement as defined in ASC 820. The key assumptions are as follows: 20% discount rate, 72% probability of success.

The fair value of the warrants was determined by using a Black-Scholes option pricing model with the following assumptions:

Share price	$	7.29
Risk-free interest rate		2.00	%
Dividend yield		-
Expected volatility		56.26	%
Expected term		6.0 years

The deferred consideration fair value was estimated by using a discounted cash flow model based on probability adjusted annual gross profit of each of the Éclat Pharmaceuticals products. A discount rate of 20% has been used, except for Hycet for which a discount rate of 13% has been retained.

The transaction was accounted for as a business combination under the acquisition method of accounting. Accordingly, the tangible assets and identifiable intangible assets acquired and liabilities assumed were recorded at fair value, with the remaining purchase price recorded as goodwill.

The following table summarizes the final fair values of the assets acquired and liabilities assumed at the acquisition date.

At March 13, 2012

(Amounts in thousands of USD)

Cash and cash equivalent	$	1,771
Account receivables		210
Inventories		38
Prepaid expenses and other current assets		430
Property and equipment, net		57
Intangible assets		49,282
Goodwill		18,491
Total identifiable assets acquired		70,279

Current liabilities		(459	)
Deferred Tax Liabilities		(18,887	)
Long term liabilities		(6	)
Total liabilities assumed		(19,352	)
Net identifiable assets acquired	$	70,279
Net assets acquired	$	50,927

Of the $49,282,000 of acquired intangible assets, $47,309,000 was allocated to in-process research and development (IPR&D) assets that were recognized at fair value on the acquisition date. The fair value was determined using an income approach, including a discount rate of 20%, applied to probability adjusted after-tax cash flows. The estimated costs to complete the IPR&D projects represents management’s best estimate of expected costs, but are subject to change based on additional information received as development activities advance. The remaining useful life has been estimated to be four years once the products in question have been approved. The remaining $1,973,000 was allocated to the acquired product license for Hycet® (3-year useful economic life).

The deferred tax liability of $18.9 million relates to temporary differences associated primarily with the IPR&D, which are not deductible for tax purposes. Deferred taxes have been calculated at the statutory rate of 40%.

The difference between the purchase price and the fair value of the assets acquired and liabilities assumed of $18.5 million was allocated to goodwill. This goodwill is attributable to the remaining product opportunities identified by the acquired entity at the date of acquisition, but for which limited development had occurred and the regulatory approval process had not commenced. None of the goodwill is expected to be deductible for income tax purposes.

The Company recognized $635,000 of acquisition related costs that were expensed and included in SG&A expenses.

The amounts of revenues and earnings of Éclat Pharmaceuticals included in the Company’s consolidated income statement from the acquisition date to the period ending December 31, 2012 (in thousands) are as follows:

	Revenue and earnings included in the consolidated income statement from March 13, 2012 to December 31, 2012
Revenues	$	560
Net Income/(Loss)	$	(5,301	)

The following supplemental pro forma information presents Flamel’s financial results for the twelve month period as if the acquisition of Éclat Pharmaceuticals had occurred on January 1, 2011 (in thousands):

		Twelve months ended December 31,
		2011			2012
		(unaudited)
Revenues		$	33,209		$	26,314

Net Income/(Loss)	(a)	$	(13,624	)	$	(3,754	)

The above unaudited pro forma information was determined based on the historical US GAAP results of Flamel and Éclat Pharmaceuticals. The unaudited pro forma consolidated results are not necessarily indicative of what the Company’s consolidated results of operations actually would have been if the acquisition was completed on January 1, 2011. The unaudited pro forma consolidated net income primarily reflects adjustment of:

Elimination of $0.6 million of transaction costs, which are directly attributable to the transaction, for Flamel for the period ended December 31, 2012, and integration of these costs as if they were expensed in the period ended December 31, 2011.

ii.

Adjustment to record the estimated amortization expense for intangible asset. The amortization expense was calculated using estimated useful life of three years for the Hycet product license acquired by Éclat Pharmaceuticals in July 2011, with an estimated value of $2.0 million, considering the acquisition would have been completed on January 1, 2011. The amortization for period ended December 31, 2011 amounts to $660,000.

iii.

An adjustment to record the estimated increase in amortization expense for intangible assets for the period prior to the acquisition (from January 1, 2012 to March 13, 2012). The incremental expense for the three months was $25,000.

Net loss for the twelve month period ended December 31, 2012 includes income of $14.4 million of which $18.8 million represents remeasurement of the fair value of the acquisition liabilities and $4.3 million of expenses net of tax in connection with the impairment of certain assets acquired. The Company’s result of operations in future periods will be affected by the movements in the fair value of the acquisition liabilities which are remeasured at each balance sheet date. Changes in fair value will be recognized in operating income. Changes in assumptions or other variants used to calculate the fair value of acquisition liabilities, such as,but not limited to, the Company’s share price, volatility of the share price, discount rates, probability assessment of success in completing development and commercializing acquired products, market share, market size and selling prices negotiated for each product will have an effect on the fair value of the acquisition liabilities. Future non-discounted probability adjusted deferred consideration payments are expected to amount to $49.6 million.

The variation in the fair value of the acquisition liabilities from acquisition date to December 31, 2012, resulting from new facts and circumstances that occurred post acquisition regarding the potential competitive landscape of products in the portfolio, including the abandon of one potential product, is as follows:

			as of December 31, 2012
(In thousands of U.S. dollars)	Acquisition date fair value		Payments			Remeasurement			Net

Acquisition liability deferred consideration	$	33,237	$	(160	)	$	(9,013	)	$	24,064
Acquisition liability note		5,625		-			87			5,712
Acquisition liability warrant consideration		12,065		-			(9,908	)		2,157
Total	$	50,927	$	(160	)	$	(18,834	)	$	31,933

The acquisition liability warrant consideration has been classified as a debt instrument (see note 16 Long Term Debt).

As of December 31, 2012, the Company conducted impairment tests of the IPR&D and recognized an expense of $7,170,000, based on the management’s best estimates of the present value of future cash flows compiled on a project by project and product by product basis (see note 12 Goodwill and intangible assets). The impairment of these assets results from new facts and circumstances that occurred post acquisition regarding the potential competitive landscape of one of the products in the portfolio.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

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+ Details

Subcontracting agreement

12 Months Ended

Dec. 31, 2012

Subcontracting Agreement [Abstract]

Subcontracting Agreement [Text Block]

3. Subcontracting agreement:

In accordance with the terms of a supply agreement signed with GSK in December 2004 and renewed in May 2008 for the manufacture of Coreg CR microparticles on a cost plus basis, the Company recognized as revenues from product sales a total amount of $8,180,000 in 2010. This supply agreement expired on December 31, 2010. In October, 2011, the Company announced that it signed a new supply agreement with GSK for the production of Coreg CR microparticles. Under the agreement, the Company is entitled to guaranteed minimum payments to supply Coreg CR microparticles over a period of five years. No earlier than January 1, 2013, GSK may terminate the agreement at their sole discretion by giving six months written notice. Pursuant to the agreement, the Company received a payment of € 1,300,000 ($1,835,000) during the third quarter of 2011 and a further €1,300,000 ($1,752,000) payment in the fourth quarter of 2011, as well as a higher margin on all product produced by Flamel for GSK since January 1, 2011. For the year 2011, the Company recognized as revenues from product sales a total amount of $13,395,000 of which $2,711,000 relates to the €2,600,000 received in the third quarter and the fourth quarter 2011. For 2012, the Company recognized as revenues from product sales a total amount of $9,097,000 of which $852,000 relates to the €2,600,000 received in 2011.

License, research and consulting agreements

12 Months Ended

Dec. 31, 2012

License, Research and Consulting Agreements [Abstract]

License, Research and Consulting Agreements Disclosure [Text Block]

4. License, research and consulting agreements:

GlaxoSmithKline (GSK)

In March 2003, Flamel Technologies and SB Pharma Puerto Rico Inc, an affiliate of GSK entered into a license agreement whereby the Company agreed to license its controlled-release Micropump® in order to develop a new formulation for carvedilol, which is marketed by GSK as Coreg.

In 2010, the Company recognized $8,541,000 of royalties on Coreg sales.

In 2011, the Company recognized $8,210,000 of royalties on Coreg sales.

In 2012, the Company recognized $6,870,000 of royalties on Coreg sales

In December 2004, Flamel and GSK (GSK) entered into a four year supply agreement whereby Flamel agreed to supply GSK with commercial supplies of product. The provisions of the agreement include payments to Flamel of $20,717,000 to support the costs and capital expenditure relative to the creation of a manufacturing area for the production of commercial supply of the product. The capital expenditures consist of both buildings and fixtures, and production equipment. Flamel will have immediate title to buildings and fixtures; however title to production equipment remains with GSK for the duration of the supply agreement.

If the Company breaches the supply agreement through gross negligence, GSK can choose to terminate the supply agreement. The likely occurrence of this event is deemed remote given the Company’s ability to perform under supply arrangements based on its historical experience. In the event of a breach and a decision to terminate the agreement, all payments received become repayable to GSK and Flamel will receive immediate title to all production equipment.

Upon cessation of the supply agreement, in the normal course of business, GSK will pass title to all production equipment to Flamel without cost of any kind.

A total of $8,188,000 has been incurred on the acquisition of buildings and fixtures and a total of $11,138,000 has been incurred on behalf of GSK for the purchase of production equipment and associated costs. As of December 31, 2012, the funds received from GSK to finance the acquisition of assets owned by Flamel are classified in other current liabilities for $317,000 and in other long term liabilities for $3,818,000. The liability is amortized on a pro-rata basis over the expected life of the related assets and reflected as an offset of the depreciation of the related assets.

In July 2006, Flamel and GSK entered into a further agreement as a supplement to the original supply agreement whereby GSK partly sponsored the extension of the then existing facilities at Pessac from two lines to three. GSK has exclusive use of part of this equipment, in for the production of Coreg CR microparticles. The total funding provided by GSK amounted to $8.1 million to finance the acquisition of equipments, buildings and fixtures. The Company received all installments due under the agreement by December 31, 2007. As of December 31, 2012 the funds received from GSK to finance the extension were classified in other current liabilities for $354,000 and long term liabilities for $2,527,000. The liability is amortized on a pro-rata basis over the expected life of the assets and proportionally based on funding received compared with the total value of the related assets. This amortization is reflected as an offset of the depreciation of the related assets (see Note 13).

In May 2008, Flamel and GSK signed an amendment to the original supply agreement, extending the supply of commercial supplies of the product through to end of 2010. In October, 2011, the Company announced that it signed a new supply agreement with GSK for the production of Coreg CR microparticles; the Company is the sole supplier of Coreg CR microparticles for GSK. Under the agreement, the Company will receive guaranteed minimum payments to supply Coreg CR microparticles over a period of over a minimum period of five years. No earlier than January 1, 2013, GSK may terminate the agreement at their sole discretion by giving six months written notice. See Note 3. Subcontracting Agreement.

Wyeth Pharmaceuticals

On September 12, 2007 the Company entered into a development and license agreement with Wyeth Pharmaceuticals, (‘Wyeth’) now part of Pfizer Inc., whereby the Company agreed to license its Medusa technology for the development and licensing of a marketed protein. The Company received an upfront fee and may receive development fees, milestones and royalties on the product. On September 2, 2008 Wyeth confirmed their intention to pursue the development and license agreement triggering a $500,000 payment. On November 4, 2009 Wyeth exercised the option for the licensing of Flamel technology and paid $1,000,000.

In 2010, the Company recognized research and development revenues of $353,000. The Company also recognized $221,000 of amortization of up-front payment and option payment.

In 2011, the Company recognized research and development revenues of $75,000. The Company also recognized $665,000 of amortization of up-front payment and option payment, of which $425,000 relates to accelerated amortization due to termination.

In March 2012 the Company announced that the arrangement with Pfizer was discontinued.

Merck Serono, a division of Merck KGaA

On December 20, 2007 Flamel Technologies entered into a relationship with Merck Serono, a division of Merck KGaA, to investigate the applicability of Flamel's Medusa technology for the extended release of a therapeutic protein of Merck Serono's portfolio.

In consideration of the agreement signed in 2007, Merck Serono made an upfront payment of $2.7 million for investigating the therapeutic protein, which has been amortized over the initial feasibility period. In February 2009 Merck Serono exercised the option to license our technology triggering a payment of $ 6,500,000 (€5,000,000). Under the terms of the agreement, the Company is eligible to receive up to €41 million ($53 million) in milestone payments upon certain agreed-upon development events.

In 2010, the Company recognized research and development revenues of $4,091,000. The Company also recognized $5,437,000 of milestones payments and $1,327,000 of amortization of the initial up-front and option payments.

In 2011, the Company recognized research and development revenues of $2,398,000. The Company also recognized $1,391,000 of amortization of the initial up-front and option payments.

On November 2, 2012, Flamel received notice from Merck Serono to terminate for convenience the development and license agreement. For the year 2012, the Company recognized $2,745,000 of amortization of the initial up-front and option payments, of which $1,426,000 relates to accelerated amortization due to termination.

Baxter Healthcare Inc.

On June 19, 2009 the Company entered into agreement with Baxter Healthcare Inc., to formulate controlled release applications of blood clotting factor replacement therapies using Flamel’s Medusa^® technology. In consideration of this agreement the Company received an access fee of $3,600,000 (€2,500,000).

In 2010, the Company recognized research and development revenues of $406,000. The Company also recognized $1,578,000 of amortization of the initial up-front fee.

In 2011, the Company recognized license revenues of $871,000 as amortization of the initial up-front fee. In October 2011 the Company announced that the agreement had been terminated.

Eagle Pharmaceuticals Inc

On October 12, 2011 the Company entered into a license and development agreement with Eagle Pharmaceuticals for the development of a Medusa-based hydrogel depot formulation of the small molecule antibiotic, tigecycline. In consideration of this agreement, the Company recognized research and development revenues of $345,000. Milestone payments amounting to $1.2 million (€0.9 million) will be received upon achievement of certain development and commercial events.

In 2012, the Company recognized research and development revenues of $659,000. The Company also recognized $43,000 of amortization of the initial up-front fee.

Pfizer Inc

The company entered into research collaboration with Pfizer Inc. to assess the applicability of the Medusa platform to certain molecules in development. Under this collaboration, the Company recognized research and development revenues of $333,000 in 2010 and $18,000 in 2011. In March 2012 the Company announced that the collaboration with Pfizer had been discontinued.

Corning

In December 1998, the Company signed a long-term research and product development agreement with Corning France and Corning Incorporated. Pursuant to the terms of this agreement, Flamel receives royalties on the sales of Corning products that utilize Flamel’s innovations.

The Company recognized royalties on Corning’s sales of $440,000 in 2010, $372,000 in 2011 and $152,000 in 2012.

Others

The Company recognized license and research and development revenues with undisclosed partners for an amount of $5,958,000 in 2010, $4,808,000 in 2011 and $5,877,000 in 2012.

Research and Development expenses

12 Months Ended

Dec. 31, 2012

Research and Development Expenses [Abstract]

Research and Development Expenses [Text Block]

5. Research and Development expenses

Total research and development expenditures can be disaggregated in the following significant type of expenses ($USD in millions):

	2010			2011			2012
Research and Development Expenses		37.2			33.7			32.7
R&D Tax Credit		(7.6	)		(6.0	)		(6.5	)
Grants		(0.9	)		(1.7	)		(0.1	)
Total		28.7			25.1			26.1

As of December 31, 2012 the Company recognized to the income statement unconditional grants for a total of $103,000.

Stock based compensation

12 Months Ended

Dec. 31, 2012

Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

6. Stock based compensation:

6.1 ASC 718

The Company applies the provisions of ASC 718 in accounting for its stock based compensation. The fair value of each option and warrant granted during the year is estimated on the date of grant using the Black-Scholes option pricing model. Option valuation models require the input of subjective assumptions and these assumptions can vary over time. The weighted-average assumptions on grants made in each of the following years were:

	Year Ended December 31
	2010			2011			2012

Weighted-average expected life (years)		4.56			4.00			5.70
Expected volatility rate		60.5	%		63.6	%		62.5	%
Expected dividend yield		-			-			-
Risk-free interest rate		1.43	%		0.83	%		0.95	%
Forfeiture rate		-			-			-

We base our determination of expected volatility predominantly on the implied volatility of our traded options with consideration of our historical volatilities. Given the limited historical data and the grant of stock options and warrants to a limited population, the simplified method has been used to calculate the expected life.

Stock based compensation expense recognized was as follows:

(In thousands of U.S dollars except per share data)	Options						Free of charge share awards						Warrants						Total
	2010		2011		2012		2010		2011		2012		2010		2011		2012		2010		2011		2012
Research and development		400		332		419		831		897		649		-		-		-		1,231		1,229		1,068
Cost of goods sold		9		3		2		113		89		46		-		-		-		122		91		49
Selling, general and administrative		615		461		1,280		677		671		464		525		327		179		1,817		1,459		1,923

Total stock-based compensation expense		1,024		796		1,701		1,621		1,657		1,160		525		327		179		3,170		2,779		3,040

Effect on earnings per share
Basic		0.04		0.03		0.07		0.07		0.07		0.05		0.02		0.01		0.01		0.13		0.11		0.12

Diluted		0.04		0.03		0.07		0.07		0.07		0.05		0.02		0.01		0.01		0.13		0.11		0.12

As of December 31, 2012, the projected compensation expense related to non vested options or warrants amounted to $2,158,000 and is expected to be recognized over a weighted average period of 1.36 years.

6.2 Warrants

The summary of warrants activity is as follows:

	Warrants Outstanding		Weighted Average Exercise Price in U.S dollars [1]		Weighted Average Exercise Price in Euros
Balance at January 1, 2010		630,500	$	11.73	€	8.24
Warrants granted		250,000	$	6.97	€	5.44
Warrants cancelled		130,500	$	25.11	€	18.62
Balance at December 31, 2010		750,000	$	7.82	€	5.50
Warrants granted		300,000	$	5.03	€	3.54
Warrants cancelled		150,000	$	6.94	€	4.98
Balance at December 31, 2011		900,000	$	6.89	€	4.85
Warrants granted		3,300,000	$	8.63	€	6.61
Warrants reintegrated		100,000	$	6.65	€	4.97
Warrants cancelled		200,000	$	10.20	€	6.57
Balance at December 31, 2012		4,100,000	$	6.89	€	4.85

[1] Historical exchange rate at date of grant

No warrants were exercised in 2010, 2011 and 2012.

Exercise prices and intrinsic value for warrants outstanding as of December 31, 2012 were as follows:

	Warrants Outstanding								Warrants Exercisable
Range of exercise prices in euros	Number of shares		Weighted average remaining contractual life		Weighted average exercise price in euros		Weighted average intrinsic value in euros		Number of shares		Weighted average exercise price in euros		Weighted average intrinsic value in euros

0 to 4.50		550,000		1.57		3.98		-		550,000		3.98		-
5.44 to to 6.57		2,450,000		4.82		5.67		-		2,450,000		5.67		-
6.58 to 8.52		1,100,000		5.20		8.42		-		1,100,000		8.42		-
		4,100,000		4.48		6.10				4,100,000		6.44		-

The total fair value of warrants vested during 2010 amounted to €472,000 or $626,000 (average exchange rate of the year).

The total fair value of warrants vested during 2011 amounted to €257,000or $358,000 (average exchange rate of the year).

The total fair value of warrants vested during 2012 amounted to €271,000or $348,000 (average exchange rate of the year).

Intrinsic value represents the variance between the share price and the exercise price. As of December 31, 2012 the aggregate intrinsic value of warrants outstanding amounted to zero.

6.3 Stock Options

The activity under the option plans is as follows:

	Shares Available for Grant			Options Granted and Outstanding			Weighted Average Exercise Price in U.S dollars[1]		Weighted Average Exercise Price in Euros
Balance at January 1, 2010		45,000			3,110,990		$	14.96	€	12.08
Options authorized		750,000			-			-		-
Granted		(305,000	)		305,000		$	6.91	€	5.21
Exercised		-			(63,000	)	$	4.01	€	5.75
Forfeited		(15,000	)		(254,500	)	$	8.51	€	7.65
Balance at December 31, 2010		475,000			3,098,490		$	14.69	€	11.71
Options authorized
Granted		(200,000	)		200,000		$	4.39	€	3.28
Exercised		-			(44,200	)	$	1.48	€	1.63
Forfeited		-			(113,300	)	$	8.93	€	7.49
Balance at December 31, 2011		275,000			3,140,990		$	14.65	€	11.66
Options authorized		1,000,000			-			-		-
Granted		(550,000	)		550,000		$	5.97	€	4.67
Exercised		-			(195,000	)	$	2.04	€	2.33
Forfeited		10,000			(223,500	)	$	16.88	€	13.69
Balance at December 31, 2012		735,000			3,272,490		$	13.79	€	10.90

[1] Historical exchange rate at date of grant

The total intrinsic value of options exercised during 2010 amounted to €174,000 or $256,000 (historical exchange rate at date of exercise).

The total intrinsic value of options exercised during 2011 amounted to €111,000 or $149,000 (historical exchange rate at date of exercise).

The total intrinsic value of options exercised during 2012 amounted to €735,000 or $973,000 (historical exchange rate at date of exercise).

Stock options outstanding at December 31, 2012, which expire from 2013 to 2022, had exercise prices ranging from €3.28 to € 25.39. The weighted average remaining contractual life of all options is 4.34 years. As of December 31, 2012, there were 3,272,490 outstanding options at a weighted average exercise price of €10.90, of which 2,476,240 were exercisable at a weighted average price of €12.97. Exercise prices and intrinsic value for options outstanding as of December 31, 2012 were as follows:

	Stock Options Outstanding								Stock Options Exercisable
Range of exercise prices in euros	Number of shares		Weighted average remaining contractual life		Weighted average exercise price in euros		Weighted average intrinsic value in euros		Number of shares		Weighted average exercise price in euros		Weighted average intrinsic value in euros

0 to 3.28		195,000		8.45		3.28		-		48,750		3.28		-
4.03 to 5.44		1,385,000		7.04		4.73		-		735,000		4.74		-
6.40 to 12.02		123,500		1.62		10.93		-		123,500		10.93		-
12.86 to 16.23		1,040,990		2.60		14.46		-		1,040,990		14.46		-
19.2 to 25.39		528,000		2.58		22.85		-		528,000		22.85		-

		3,272,490		4.34		10.90		0.00		2,476,240		12.97		0.00

The total fair value of options vested during 2010 amounted to €1,424,000 or $1,889,000 (average exchange rate of the year).

The total fair value of options vested during 2011 amounted to €473,000 or $659,000 (average exchange rate of the year).

The total fair value of options vested during 2012 amounted to €846,000 or $1,088,000 (average exchange rate of the year).

The aggregate intrinsic value of options outstanding or exercisable amounted to zero.

6.4 Free share award

The activity under the free share award plans is as follows:

	Free of Charge Share Award Available for Grant			Free of Charge Share Award Granted and Outstanding			Weighted Average Fair Value at grant date in U.S dollars[1]		Weighted Average Fair Value at grant date in Euros

Balance at January 1, 2010		10,650			573,350		$	6.68	€	4.73
Options authorized		200,000			-			-		-
Granted		(230,000	)		230,000		$	7.01	€	5.29
Exercised		-			(240,050	)	$	5.91	€	4.39
Forfeited		37,500			(37,500	)	$	5.93	€	4.39
Cancelled		3,300			(3,300	)	$	5.17	€	4.03
Balance at December 31, 2010		18,150			522,500		$	7.25	€	5.16
Options authorized		200,000			-			-		-
Granted		(200,000	)		200,000		$	4.39	€	3.28
Exercised		-			(272,400	)	$	7.47	€	5.07
Forfeited		8,450			(8,450	)	$	7.22	€	5.18
Cancelled		1,000			(1,000	)	$	7.45	€	5.06
Balance at December 31, 2011		26,600			440,650		$	5.81	€	4.36
Options authorized		200,000			-			-		-
Granted		(189,700	)		189,700		$	3.07	€	2.38
Exercised		-			(258,150	)	$	6.52	€	4.92
Forfeited		21,550			(21,550	)	$	5.79	€	4.35
Balance at December 31, 2012		58,450			350,650		$	3.81	€	2.88

[1] Historical exchange rate at date of grant

As of December 31, 2010 the total fair value (or intrinsic value) of Free Share Award outstanding amounted to €2,697,000 or $3,745,000 (historical exchange rate at date of grant).

As of December 31, 2011 the total fair value (or intrinsic value) of Free Share Award outstanding amounted to €1,774,000 or $2,296,000 (historical exchange rate at date of grant).

As of December 31, 2012 the total fair value (or intrinsic value) of Free Share Award outstanding amounted to €1,009,000 or $1,336,000 (historical exchange rate at date of grant).

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Cash and Cash Equivalents

12 Months Ended

Dec. 31, 2012

Cash and Cash Equivalents [Abstract]

Cash and Cash Equivalents Disclosure [Text Block]

7. Cash and Cash Equivalents:

Cash consists of cash on deposit and fixed term investments held in several major banks, and cash on hand. The components of cash and cash equivalents were as follows:

	December 31,
(In thousands of U.S. dollars)	2011		2012

HSBC	$	2,785	$	880
Credit Agricole		630		641
Commerce Bank .		-		1,057
Citibank .		-		159
Other .		41		5
Total cash and cash equivalents	$	3,456	$	2,742

- Definition

The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4273-108586

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.1)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Subparagraph (SAB TOPIC 6.H.3)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13728-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash Equivalents
-URI http://asc.fasb.org/extlink&oid=6507016

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash
-URI http://asc.fasb.org/extlink&oid=6506951

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 7
-Footnote 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section H
-Subsection 3

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 1
-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 8, 9, 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Marketable securities

12 Months Ended

Dec. 31, 2012

Investments, Debt and Equity Securities [Abstract]

Cash Cash Equivalents And Marketable Securities [Text Block]

8. Marketable securities:

Marketable securities are classified as available-for-sale securities and are recorded at fair market value. Unrealized gains and losses are recorded as other comprehensive income in shareholder’s equity, net of income tax effects.

For the year ended December 31, 2010, 2011 and 2012 marketable securities amounted respectively to $23,160,000, $21,036,000 and $6,413,000.

As of December 31, 2010, December 31, 2011 and December 31, 2012 there were no unrealized gains or losses.

(in thousands of U.S dollars)	Fair value				Value at cost				Unrealized Gains (Losses)
	2011		2012		2011		2012		2011		2012
Credit Agricole securities		17,802		6,413		17,802		6,413		-		-
HSBC securities		3,233		-		3,233		-		-		-
Total		21,035		6,413		21,035		6,413		-		-

Gross realized gains on sales of these available-for-sale securities amounted to $74,000, $41,000 and $6,000 for the years ended December 31, 2010, 2011 and 2012 respectively.

(in thousands of U.S dollars)	Proceeds from sales				Purchase of securities				Gross gains (Losses)
	2011		2012		2011		2012		2011		2012
Credit Agricole securities		5,775		15,143		8,062		3,573		10		3
HSBC securities		20,607		3,216		16,953		-		31		3
Total		26,382		18,359		25,015		3,573		41		6

Inventory

12 Months Ended

Dec. 31, 2012

Inventory Disclosure [Abstract]

Inventory Disclosure [Text Block]

9. Inventory:

The components of inventories were as follows:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Raw materials		921		894
Finished goods		754		626

Inventories, net		1,675		1,520

Prepaid expenses and other current assets

12 Months Ended

Dec. 31, 2012

Prepaid Expenses and Other Current Assets [Abstract]

Prepaid Expenses And Other Current Assets Disclosure [Text Block]

10. Prepaid expenses and other current assets:

The components of prepaid expenses and other current assets were as follows:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Valued-added tax recoverable		1,028		1,013
Prepaid expenses		832		906
Advance to suppliers		352		324
Grants recoverable		430		71
Total Prepaid expenses and other current assets		2,642		2,314

Property and Equipment

12 Months Ended

Dec. 31, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

11. Property and Equipment:

The components of property and equipment were as follows:

	December 31,
(In thousands of U.S. dollars)	2011			2012

Land and buildings		10,132			10,332
Laboratory equipment		28,639			29,314
Office and computer equipment		4,641			5,135
Furniture, fixtures and fittings		19,956			20,697
Construction in progress		-			-
Total property and equipment		63,368			65,478
Less accumulated depreciation and amortization		(43,985	)		(47,240	)
Property and equipment, net		19,383			18,238

Depreciation expense related to property and equipment amounted to $4,696,000, $3,346,000 and $3,183,000 for the years ended December 31, 2010, 2011 and 2012, respectively.

Property and Equipment include costs of $509,000 and $507,000 at December 31, 2011 and 2012 that are related to capitalized lease assets. Accumulated amortization of these leased assets was approximately $173,000 and $211,000 at December 31, 2011 and 2012, respectively. Depreciation expense on assets held under capital leases is included in total depreciation expense for the years ended December 31, 2010, 2011 and 2012 and amounted to $47,000, $56,000 and $44,000 respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Goodwill and intangible assets

12 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]

12. Goodwill and intangible assets

	December 31,
	2011									2012
(In thousands of U.S. dollars)	Gross carrying amount		Accumulated amortization			Impairment		Intangible assets, net		Gross carrying amount		Accumulated amortization			Impairment			Intangible assets, net
Goodwill	$	534		(534	)		-		-	$	544		(544	)		-			-
Goodwill Eclat acquisition		-		-			-		-		18,491		-			-			18,491
Total Goodwill	$	534	$	(534	)	$	-	$	-	$	19,035	$	(544	)	$	-		$	18,491
In-progess R&D		-		-			-		-		47,309		-			(7,170	)		40,139
License		-		-			-		-		1,973		(523	)					1,450
Total Intangible assets	$	-	$	-		$	-	$	-	$	49,282	$	(523	)	$	(7,170	)	$	41,589

See note 2 – Business combinations.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Accrued Expenses

12 Months Ended

Dec. 31, 2012

Payables and Accruals [Abstract]

Accounts Payable And Accrued Liabilities Disclosure [Text Block]

13. Accrued Expenses

Accrued expenses consist mainly of expenses related to bonuses, paid vacations, compensatory leaves and related social charges.

Accrued expenses comprises of the following:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Accrued compensation		2,037		1,671
Accrued social charges		3,441		3,193
Other		-		149
Total accrued expenses		5,478		5,013

Other current and Long Term liabilities

12 Months Ended

Dec. 31, 2012

Other Liabilities Disclosure [Abstract]

Other Liabilities Disclosure [Text Block]

14. Other current and Long Term liabilities:

14.1. Other current liabilities:

Other current liabilities comprise the following:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Funding from partner GSK short term		734		669
Employee service award provision short term		641		263
Valued-added tax payable		251		201
Provision for retirement indemnity short term		129		-
Conditional grants		240		-
Total Other current liabilities		1,995		1,133

In connection with the 2004 supply agreement with GSK (see Note 4), the Company received funds to finance facilities related assets. A total of $8,188,000 has been spent on the acquisition of buildings and fixtures and a total of $11,138,000 has been spent on behalf of GSK for the purchase of production equipment. As of December 31, 2012 the funds received from GSK to finance the acquisition of assets owned by Flamel are classified as a current liability for $316,000 and as a long term liability for $3,818,000. In July 2006, Flamel and GSK entered into a side agreement to the original agreement whereby GSK partially sponsored the extension of the Micropump development facility (see Note 4). This facility was completed in March 2008. As of December 31, 2007, the Company had received all installments from GSK for financing of this project. The total installments amounted to $8,097,000. As of December 31, 2012, the funds received from GSK are classified as a current liability for $353,000 and as a long term liability for $2,527,000 (see Note 14.2).

The liability is amortized on a pro-rata basis over the expected life of the related assets and reflected as an offset of the depreciation of the related assets (see Note 4).

The Service award provision is accrued over the respective service period (5, 10, 15 and 20 years) using actuarial assumptions and calculations as for the lump sum retirement indemnity (see Note 21).

For the year ended December 31, 2011 the provision for service award amounted to $2,876,000 of which $641,000 is short term. For the year ended December 31, 2012 the provision amounted to $3,031,000 of which $263,000 is short term.

Conditional grants were received from local authorities for a total of $1.8 million in 2008 and 2009 to partly finance investments. The grants are conditional on completion of the total investment programme and ongoing employment for a period of three to five years. The Company recognizes conditional grants as an offset to operating expenses once all conditions stated in the grant have been met. As of December 31, 2011 the Company recognized $2,128,000 and the remainder is classified as short term liabilities for an amount of $240,000. As of December 31, 2012 all amounts related to the conditional grants has been recognized.

14.2. Other long term liabilities

Other long term liabilities are composed of the following:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Funding from partner GSK long term		6,906		6,345
Provision for retirement indemnity (see note 21)		1,978		2,875
R&D credit tax financing long term		6,682		12,661
Employee service award provision long term		2,235		2,768
Other		22		31
Total Other long term liabilities		17,823		24,680

Funding from GSK long term amounted to $3,818,000 in connection with the supply agreement signed in December 2004 and relates to the acquisition of buildings and fixtures and $2,527,000 in connection with the side agreement to the original agreement, signed in July 2006 (see Note 14.1).

In 2011, the Company obtained an advance from OSEO, a governmental agency supporting innovation, for $6,813,000 (€5,164,000) secured against the research tax credits due to the company by the tax authorities for expenditure incurred in 2010 (see Note 19). The interest rate applied is the monthly average of the Euro Interbank Offered Rate (EURIBOR) plus 0.9%. In 2012 the operation was renewed with the same conditions and secured against the research credit tax from 2011. The Company received an amount of $5,848,000 (€4,432,000). As of December 31, 2011 the total funding was classified as a long term liability for an amount of $6,682,000. As of December 31, 2012 the total funding was classified as a long term liability for an amount of $12,661,000.

Deferred Revenue

12 Months Ended

Dec. 31, 2012

Deferred Revenue Disclosure [Abstract]

Deferred Revenue Disclosure [Text Block]

15. Deferred Revenue:

Current portion of deferred revenue comprises of upfront licensing fees which are recognized over the development period of the contract. For the year ended December 31, 2011 deferred revenues amounted to $4,367,000 and $795,000 for the year ended December 31, 2012. These deferred revenues result from the upfront license fees received in 2011 from undisclosed partners.

Long-term Debt

12 Months Ended

Dec. 31, 2012

Debt Disclosure [Abstract]

Long Term Debt [Text Block]

16. Long-term Debt:

Long-term debt comprises:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Oseo Anvar loans (a)		1,807		2,751
French Ministry of Research (b)		1,908		1,945
Acquisition liability contingent consideration (c)		-		24,063
Acquisition liability note (c)		-		5,713
Acquisition liability warrant consideration (c)		-		2,157
Total		3,715		36,629
Current portion		2,026		3,351
Long-term portion		1,689		33,278

(a) OSEO Anvar is an agency of the French government that provides financing to French companies for research and development. At December 31, 2011 and 2012, the Company had outstanding loans from Anvar of $1,807,000 and $2,751,000, respectively for various programs. In 2012, the Company received $1,029,000 for two of these projects. These loans do not bear interest and are repayable only in the event the research project is technically or commercially successful. Potential repayment is scheduled to occur from 2013 through 2019.

(b) In 2002, the Company received a loan of $464,000 from the French Ministry of Research on a research project (the “Proteozome” project) related to the development of new Medusa applications. Pursuant to the agreement, the Company is granted a loan equal to 50% of the total expenses incurred on this project over a three-year period beginning on January 2, 2002. The remainder of the advance of $1,707,000 was received in 2005. This loan is due for repayment in 2013. The loan is non-interest bearing and is repayable only in the event the research project is technically or commercially successful.

(c)The Acquisition liability relates to the acquisition by the Company through its wholly owned subsidiary Flamel US Holdings, Inc., or Flamel US, all of the membership interests of Éclat Pharmaceuticals, LLC (see note 2 Business combinations). In exchange for all of the issued and outstanding membership interests of Éclat Pharmaceuticals, Flamel US provided consideration consisting of:

a $12 million senior, secured six-year note that is guaranteed by the Company and its subsidiaries and secured by the equity interests and assets of Éclat;

two warrants to purchase a total of 3,300,000 American Depositary Shares, each representing one ordinary share of Flamel (“ADSs”); and

a commitment to make earn out payments of 20% of any gross profit generated by certain Éclat Pharmaceuticals launch products and to pay 100% of any gross profit generated by Hycet® up to a maximum of $1 million. The Purchase Agreement also contains certain representations and warranties, covenants, indemnification and other customary provisions.

As of December 31, 2012, the fair value of the note was estimated using a probability-weighted discounted cash flow model. This fair value measurement is based on significant inputs not observable in the market and thus represents a level 3 measurement as defined in ASC 820. The key assumptions are as follows: 20% discount rate, 63% probability of success. The note has no early redemption premium.

As of December 31, 2012, the fair value of the warrants was determined by using a Black-Scholes option pricing model with the following assumptions:

Share price	$	3.03
Risk-free interest rate		0.77	%
Dividend yield		-
Expected volatility		53.75	%
Expected term		5.2 years

Pursuant to guidance of ASC 815-40-15-7(i), the Company determined that the Warrants issued in March 2012 as consideration for the acquisition of Éclat could not be considered as being indexed to the Company’s own stock, on the basis that the exercise price for the warrants is determined in U.S. dollars, although the functional currency of the Company is the Euro. The Company determined that these warrants should be accounted as a debt instrument.

As of December 31, 2012, the deferred consideration fair value was estimated by using a discounted cash flow model based on probability adjusted annual gross profit of each of the Éclat Pharmaceuticals products. A discount rate of 20% has been used, except for Hycet for which a discount rate of 13% has been retained.

Total future payments on long-term debt for the next five years ending December 31 (assuming the underlying projects are commercially or technically successful for governmental research loans) are as follows:

(In thousands of U.S. dollars)	December 31,

2013		3,351
2014		5,806
2015		14,505
2016		14,944
2017		8,255

Capital lease obligations

12 Months Ended

Dec. 31, 2012

Leases, Capital [Abstract]

Capital Leases In Financial Statements Of Lessor Disclosure [Text Block]

17. Capital lease obligations:

The Company leases certain of its equipment under capital leases. Each lease contract generally has a term of four years with a purchase option. No specific restrictions or guarantee provisions are included in the arrangement.

Future payments on capital leases for the years ending December 31 are as follows:

(In thousands of U.S. dollars)	December 31,

2013		87
2014		87
2015		85
2016		13
Total		274
Less amounts representing interest		(18	)
Future payments on capital leases		256
Less current portion		77
Long term portion		179

Interest paid in the years ended December 31, 2010, 2011 and 2012 was approximately $9,000, $20,000 and $14,000, respectively.

Earnings Per Share

12 Months Ended

Dec. 31, 2012

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

18. Earnings Per Share:

The following is a reconciliation of the numerators and denominators of the basic and diluted earnings per share computations:

	Year ended December 31,
(In thousands, except per share amounts)	2010			2011			2012

Numerator:

Net income (loss)	($	8,975	)	($	8,774	)	($	3,228	)

Denominator:
Weighted average shares outstanding used for basic earnings (loss) per share		24,411,158			24,668,579			25,135,416
Effect of dilutive securities:
Stock-options and warrants		-			-			-
Weighted average shares outstanding and dilutive securities used for diluted earnings (loss) per share		24,411,158			24,668,579			25,135,416

Basic earnings (loss) per share	($	0.37	)	($	0.36	)	($	0.13	)
Diluted earnings (loss) per share	($	0.37	)	($	0.36	)	($	0.13	)

For the years ended December 31, 2010, 2011 and 2012, the effects of dilutive securities were excluded from the calculation of earnings per share as a net loss was reported in these periods.

Options to purchase 6,576,240 shares of common stock at an average of €8.99 per share were outstanding during 2012, but were not included in the computation of diluted EPS because the exercise price was greater than the average market price of common shares. The options, which expire in December 2022, were still outstanding at the end of year 2012.

Shareholders' Equity

12 Months Ended

Dec. 31, 2012

Stockholders' Equity Note [Abstract]

Stockholders Equity Note Disclosure [Text Block]

19. Shareholders’ Equity:

191. Preemptive subscription rights:

Shareholders have preemptive rights to subscribe for additional shares issued by the Company for cash on a pro rata basis when the Company makes a share offering. Shareholders may waive such preemptive subscription rights at an extraordinary general meeting of shareholders under certain circumstances. Preemptive subscription rights, if not previously waived, are transferable during the subscription period relating to a particular offer of shares.

19.2. Dividends:

Dividends may be distributed from the statutory retained earnings, subject to the requirements of French law and the Company’s by-laws. The Company has not distributed any dividends since its inception, as the result of an accumulated statutory deficit of approximately $161.1 million at December 31, 2012. Dividend distributions, if any, will be made in euros. The Company has no plans to distribute dividends in the foreseeable future.

19.3. Warrants:

The effects of applying the fair value method provided in accordance with ASC 718 are shown in Note 6.

On June 24, 2009 the Company authorized the Directors of the Company, to subscribe to 250,000 warrants for a subscription price of €0.74 per warrant ($1.03). Each warrant is exercisable to purchase one Share at a price of €4.50 ($6.29). These warrants are issued for a four-year period and will vest over one year from the date of issuance. These warrants were subscribed in July 2009.

On June 25, 2010 the Company authorized the Directors of the Company, to subscribe to 250,000 warrants for a subscription price of €0.70 per warrant ($0.90). Each warrant is exercisable to purchase one Share at a price of €5.44 ($6.68). These warrants are issued for a four-year period and will vest over one year from the date of issuance. These warrants were subscribed in July 2010.

On June 24, 2011 the Company authorized the Directors of the Company, to subscribe to 350,000 warrants for a subscription price of €0.47 per warrant ($0.67). Each warrant is exercisable to purchase one Share at a price of €3.54 ($5.03). These warrants are issued for a four-year period and will vest over one year from the date of issuance. 300,000 warrants were subscribed in July 2011.

On March 13, 2012, in connection with the acquisition of Éclat Pharmaceutical, Flamel issued to Breaking Stick LLC (formerly Éclat Holdings LLC), two six-year warrants to purchase an aggregate of 3,300,000 ADSs, each representing one ordinary share, of Flamel. One warrant is exercisable for 2,200,000 ADSs at an exercise price of $7.44 per ADS, and the other warrant is exercisable for 1,100,000 ADSs at an exercise price of $11.00 per ADS. Pursuant to the guidance of ASC 815-40-15-7 the Company determined that the warrants should be accounted for as a liability (see note 16 Long Term Debt).

On exercise of warrants by beneficiaries, the Company issues new shares.

19.4. Stock options:

The Company issued stock options under plans approved by shareholders in 1990, 1993, 1996, 2000, 2001, 2003, 2004, 2005, 2007, 2010 and 2012. The option terms provide for exercise within a maximum 10-year term as from the date of grant. Generally, each option vests no more than four years from the date of grant.

In January 1997, the French parliament adopted a law that requires French companies and beneficiaries to pay social contributions, which generally represent 45% of the taxable salary, on the difference between the exercise price of a stock option and the fair market value of the underlying shares on the exercise date if the beneficiary sells the stock before a four-year period following the grant of the option (five years for options granted before 2000). This law is consistent with personal income tax law that requires individuals to pay income tax on the difference between the option exercise price and the fair value of the shares at the sale date if the shares are sold within four years of the option grant. The law applies to all options exercised after January 1, 1997. The Company has instituted an internal rule whereby, whilst remaining an employee of the Company, an individual may not sell the underlying share within four years of the option being granted.

In December 2007, the French parliament adopted a law that requires French companies to pay an additional social security contribution of 10% for each option granted, based on either the fair value of the option or 25% of share price at date of grant. This is applicable on all options granted since October 16, 2007. In December 2010, the French parliament introduced a contribution rate of 14% depending on the value of the grant. In July 2012 this r ate was increased to 30%.

On exercise of stock options by beneficiaries, the Company issues new shares.

19.5. Free Share Awards

On June 25, 2010, the shareholders of the Company authorized the issuance of 200,000 new shares that the Board of Directors was authorized to award and issue free of charge to officers and employees of the Company as compensation for services rendered. Under the terms of the awards the shares are definitively owned by the beneficiaries two years following their allocation and the Company issues new shares. The beneficiaries are required to retain the shares for two additional years.

On June 24, 2011, the shareholders of the Company authorized the issuance of 200,000 new shares that the Board of Directors was authorized to award and issue free of charge to officers and employees of the Company as compensation for services rendered. Under the terms of the awards the shares are definitively owned by the beneficiaries two years following their allocation and the Company issues new shares. The beneficiaries are required to retain the shares for two additional years.

On June 22, 2012, the shareholders of the Company authorized the issuance of 200,000 new shares that the Board of Directors was authorized to award and issue free of charge to officers and employees of the Company as compensation for services rendered. Under the terms of the awards the shares are definitively owned by the beneficiaries two years following their allocation and the Company issues new shares. The beneficiaries are required to retain the shares for two additional years.

In December 2007, the French parliament adopted a law that requires French companies to pay an additional social contribution of 10% for each share granted, based on the share price at date of grant. In December 2010, the French parliament introduced a contribution rate of 14% depending of the value of the grant. In July 2012 the contribution rate was raised to 30%.

On April 3, 2008 the Company granted 40,000 free share awards to officers. On April 3, 2010 the Company issued 40,000 new shares related to this grant.

On December 10, 2008 the Company granted 210,000 free share awards to officers and employees. On December 10, 2010 the Company issued 200,050 new shares related to this grant. On December 10, 2012 the Company issued 5,000 new shares related to this grant.

On February 1, 2009 the Company granted 25,000 free shares to officers. As of December 31, 2011 these shares were cancelled.

On December 11, 2009 the Company granted 295,000 free share awards to officers and employees. On December 11, 2011 the Company issued 267,400 new shares related to this grant.

On December 6, 2010 the Company granted 230,000 free shares awards to officers and employees. On December 6, 2012 the Company issued 208,150 new shares related to this grant.

On December 7, 2011 the Company granted 200,000 free shares to officers and employees. On December 31, 2012 the Company issued 45,000 new shares related to this grant.

On December 10, 2012 the Company granted 189,700 free shares to officers and employees.

19.6. Accumulated other comprehensive income:

The components of accumulated other comprehensive income is as follows:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Foreign currency translation		10,057		10,253

Total		10,057		10,253

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
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-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

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-Name Regulation S-X (SX)
-Number 210
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Reference 23: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Income taxes

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

20. Income taxes:

Income (loss) before income taxes comprises the following:

	Year ended December 31,
(in thousands of U.S. dollars)	2010			2011			2012

France		(8,766	)		(8,582	)		(14,216	)
United States		-			-			6,286
Total	$	(8,766	)	$	(8,582	)	$	(7,930	)

A reconciliation of income tax benefit (provision) computed at the French statutory rate (33.33%) and the US statutory rate (40%) to the income tax benefit is as follows:

	Year ended December 31,
(in thousands of U.S. dollars)	2010			2011			2012

Income tax benefit (provision) computed at the statutory rate (US & France)		2,922			2,860			2,224
Deferred Tax Allowance		(2,922	)		(2,860	)		(4,738	)
Business Tax		(209	)		(192	)		(56	)
Non Taxable remeasurement of fair value accounting		-			-			7,303
Temporary differences		-			-			(31	)
Total	$	(209	)	$	(192	)	$	4,702

License fees, milestone and royalties payments may be subject to a withholding tax depending on the tax rules of the country in which the licensee is located. In December 2009, with effect from January 1, 2010 the French authorities abolished the previous business tax and introduced the "Contribution Economique Territoriale" comprised of two components. One of these components is based upon a measure of income and therefore results in income tax accounting. For the year ended December 31, 2010, 2011 and December 31, 2012 the amount of this component was $209,000, $192,000 and $56,000 respectively.

Significant components of the Company's deferred taxes consist of the following:

	December 31,
(In thousands of U.S. dollars)	2011			2012

Deferred income tax assets:
Net taxable operating loss carry-forwards (not utilized)		53,230			65,657
Other deferred income tax assets		4,133			3,656
Valuation allowance for french activities		(57,105	)		(64,356	)
Net deferred income tax assets		258			4,957
Deferred income tax liabilities		(258	)		(19,086	)
Deferred income taxes, net		-			(14,130	)

The Company has provided valuation allowances covering 100% of net deferred tax assets generated from its activities in France due to the Company's history of losses.

As of December 31, 2012, the Company had $184,716,000 in French net operating losses carry-forwards which have no expiration date, but for which annual utilization is limited to €1,000,000 plus 50% of any taxable income in excess of this threshold and $9,800,000 in US net operating losses carry-forwards which expire from 2030 to 2032, for which utilization of pre-acquisition tax losses of $4,9000,000 million is limited to $1,800,000 per year.

The increase in available net operating losses carry-forwards in 2012 is due to a tax loss $26,369,000 and the addition of pre-acquisition tax losses on acquisition of Éclat totaling $4,647,000. The French government provides tax credits to companies for spending on innovative research and development. These credits are recorded as an offset of research and development expenses (see note 5) and are credited against income taxes payable in each of the four years after being incurred or, if not so utilized, are recoverable in cash. As of December 31, 2012, Flamel had total research tax credits receivable of $20,357,000. In 2011, the Company obtained an advance from OSEO, a governmental agency supporting innovation, secured against the Research tax credit generated in fiscal year 2010. The Company renewed this financing operation in 2012 secured against the research tax credit generated for fiscal year 2011 (see Note 13.1). Generally, if these credits are not applied against future income taxes, they will be received as cash payments in the fourth year after the credit is earned.

The scheduled payments are shown in the following table

(In thousands of U.S. dollars)	December 31,
2013		6,632
Total current portion		6,632
2014		7,450
2015		6,275
Total long term portion		13,725
Total		20,357

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

+ Details

Employee Retirement plans

12 Months Ended

Dec. 31, 2012

Compensation and Retirement Disclosure [Abstract]

Pension And Other Postretirement Benefits Disclosure [Text Block]

21. Employee Retirement plans:

In accordance with French law, post-retirement benefits for most of the Company’s employees are sponsored by the relevant government agencies in France. The Company’s liability with respect to these plans is generally limited to specific monthly payroll deductions. Consequently, there is no additional liability in connection with these plans. Expenses recognized for these plans were $1,372,000 in 2012, $1,432,000 in 2011 and $1,498,000 in 2010.

French law requires the Company to provide for the payment of a lump sum retirement indemnity to French employees based upon years of service and compensation at retirement. Benefits do not vest prior to retirement. The Company’s benefit obligation was $2,819,000, $2,106,000 and $1,881,000 as of December 31, 2012, 2011 and 2010, respectively. Any actuarial gains or losses are recognized in the period when they occur.

In 2008 and 2010, the French Government reinforced legislation regarding an employer’s ability to make employees retire and the final age for retirement. As such the retirement indemnity has been calculated on the assumption of voluntary retirement and the impact on the benefit obligation was recognized as an actuarial loss.

The benefit obligation is calculated as the present value of estimated future benefits to be paid, using the following assumptions:

	2010			2011			2012
Average increase of salaries		3	%		3	%		3	%
Discounted interest rate		4.75	%		4.5	%		3	%
Turn over		actuarial standard and average of the last 5 years			actuarial standard and average of the last 5 years			actuarial standard and average of the last 5 years
Age of retirement		60 to 65 years			60 to 65 years			60 to 65 years
		actuarial standard based on age and professional status			actuarial standard based on age and professional status			actuarial standard based on age and professional status

Changes in the funded status of the benefit plans were as follows:

	December 31,
In thousands of U.S. dollars	2011			2012

Benefit obligations at beginning of year		1,880			2,106
Service cost		166			162
Interest cost		93			91
Plan amendments		-			-
Benefits paids		(10	)		(267	)
Actuarial loss (gain)		58			723
Exchange rate changes		(81	)		4
Benefit obligations at end of year		2,106			2,819

The Company does not have a funded benefit plan and the lump sum retirement indemnity is accrued on the balance sheet as a liability.

The future expected benefits to be paid over the next five years and for the five years thereafter is as follows:

Future expected payment of benefits:	Year Ending:
In thousands of U.S. dollars
	12/31/2013	-
	12/31/2014	60,711
	12/31/2015	202,173
	12/31/2016	234,059
	12/31/2017	-
	Next 5 Years	530,305

In the United States, the Company sponsors a defined contribution retirement plan for certain employees located in the United States. The contribution is the lesser of 25% of an employee’s wages or $49,000 in 2011 and 2012. The Company made and accrued contributions of approximately $140,000 in 2012, $55,000 in 2011 and $72,000 in 2010.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/topic&trid=2235017

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-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
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-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Principles Board Opinion (APB)
-Number 30
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+ Details

Fair value of financial instruments

12 Months Ended

Dec. 31, 2012

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

22. Fair value of financial instruments:

At December 31, 2011 and 2012, the carrying values of financial instruments such as cash and cash equivalents, trade receivables and payables, other receivables and accrued liabilities and the current portion of long-term debt approximated their market values, based on the short-term maturities of these instruments.

As noted in Note 8, the company calculates fair value for its marketable securities based on quoted market prices for identical assets and liabilities which represents Level 1 of ASC 820-10 fair value hierarchy.

At December 31, 2011 and 2012 the fair value of long-term debt and long term receivables was comparable with their carrying values.

The following table presents information about the Company securities based on quoted market prices for identical assets and liabilities for 2012 and indicates the fair value hierarchy of the valuation techniques utilized to determine such fair value.

(in thousands)			Fair Value Measured and Recorded Using						Operational		Financial Gain
	Net Carrying Value as of December 31, 2012		Level 1		Level 2		Level 3		Gain (losses) recognized in earnings		(losses) recognized in earnings			Total
Assets
Cash and cash equivalent		2,742		2,742		-		-		-		-			-
Marketable securities		6,413		6,413		-		-		-		-			-

Liabilities
Acquisition liability contingent consideration (a)		24,063		-		-		24,063		14,009		(4,834	)		9,175
Acquisition liability note (b)		5,713		-		-		5,713		794		(880	)		(86	)
Acquisition liability warrant consideration (c)		2,157		-		-		2,157		9,070		838			9,908

The fair value of the financial instruments in connection with the acquisition of Éclat (see note 2 Business Combinations) are estimated as follows:

(a) Acquisition liability deferred consideration: the fair value is estimated using a discounted cash flow model based on probability adjusted projected annual gross profit of each of the products which formed the project portfolio at the time of acquisition of Éclat Pharmaceuticals (Note 16 Long Term Debt).

The fair value of the deferred consideration will change over time in accordance with the changes in market conditions and thus business plan projections as the relate to market size, market share, product pricing, competitive landscape, gross profit margins expected for each of the products.

(b) Acquisition liability Note: the Company uses a probability-weighted discounted cash flow model (see note 16 Long Term Debt).

(c) Acquisition liability warrant consideration: the Company uses a Black-Scholes option pricing model. The fair value of the warrant consideration will change over time depending on the volatility and share price at balance sheet date (see note 16 Long Term Debt).

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies Disclosure [Abstract]

Commitments And Contingencies Disclosure [Text Block]

23. Commitments and Contingencies:

23.1. Capital leases

The Company currently has commitments regarding capital leases as described in Note 16.

23.2. Operating leases

The Company leases its facilities and certain equipment under non-cancelable operating leases, which expire through 2017. Future minimum lease payments under operating leases due for the fiscal years ending December 31, 2012 are as follows:

(In thousands of U.S. dollars)	December 31,
2013		991
2014		502
2015		300
2016		23
2017		17
TOTAL		1,833

Rental expense for the years ended December 31, 2010, 2011 and 2012 was approximately $1,470,000, $1,124,000 and $1,081,000 respectively.

23.3. Litigation

While we may be engaged in various claims and legal proceedings in the ordinary course of business, we are not involved (whether as a defendant or otherwise) in and we have no knowledge of any threat of, any litigation, arbitration or administrative or other proceeding that management believes will have a material adverse effect on our consolidated financial position or results of operations.

On November 9, 2007 a putative class action was filed in the United States District Court for the Southern District of New York against the Company and certain of its current and former officers entitled Billhofer v. Flamel Technologies, et al. By Order dated March 8, 2013, the Court granted the Company’s motion to dismiss and the action was dismissed with prejudice and costs. The complaint purported to allege claims arising under the Securities Exchange Act of 1934 based on certain public statements by the Company concerning, among other things, a clinical trial involving Coreg CR and sought the award of damages in an unspecified amount. By Order dated February 11, 2008, the Court appointed a lead plaintiff and lead counsel in the action. On March 27, 2008, the lead plaintiff filed an amended complaint that continued to name the Company and two previously named officers as defendants and asserted the same claims based on the same events as alleged in the initial complaint. On May 12, 2008, the Company filed a motion to dismiss the action, which the Court denied by Order dated October 1, 2009. On April 29, 2010, the lead plaintiff moved to withdraw and substitute another individual as lead plaintiff and to amend the Case Management Order. On June 22, 2010, the lead plaintiff voluntarily agreed to dismiss the action against one of the previously named officers. On September 20, 2010, the Court granted the lead plaintiff’s withdraw and substitution motion and the parties proceeded to engage in fact discovery. On March 6, 2012, the Court issued its opinion granting the lead plaintiff’s motion for class certification, which was originally filed in October 2010 and opposed by the Company. On July 30, 2012, the Court issued an opinion denying the lead plaintiff’s motion, filed on December 15, 2011, to further amend his complaint, which motion sought to substantially revise plaintiff’s asserted basis for contending that the defendants should be found liable for the statements at issue. In its opinion, the Court held that the proposed amended complaint failed to properly plead a viable claim.

In May 2011, we announced the filing of a lawsuit in the U.S. District Court for the District of Columbia against Lupin for infringement of our US Patent No. 6,022,562, which is held by the Company and associated with Coreg CR. The lawsuit was dismissed in favor of a lawsuit involving the same parties for infringement of the same patent that was lodged in the U.S. District Court for the District of Maryland in May 2011. GSK is a third party defendant in the Maryland lawsuit. The lawsuit is based on the Abbreviated New Drug Application (ANDA) filed by Lupin seeking permission to manufacture and market a generic version of Coreg CR before the expiration of the patent. In August 2012, the Company concluded a settlement agreement with Lupin and the parties filed a joint stipulation of dismissal on September 11, 2012.

In September 2011, Flamel filed a lawsuit in the U.S. District Court for the District of Maryland against Anchen Pharmaceuticals, Inc., for infringement of the same patent. The lawsuit is based on the ANDA filed by Anchen seeking permission to manufacture and market a generic version of Coreg CR before the expiration of the patent. In May 2012, the Company concluded an agreement whereby Anchen agrees to pay the sum of $400,000 in settlement of the claim.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Industry and geographic information

12 Months Ended

Dec. 31, 2012

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

24. Industry and geographic information:

The Company operates in one segment, the development and commercialization of pharmaceutical products, including controlled-release therapeutic products based on its proprietary polymer based technology.

Revenues from GSK represented 46% of total revenues in 2010, 67% in 2011 and 63% in 2012.

Operations outside of France consist principally of the operations of Éclat pharmaceuticals acquired in March 2012 which had sales amounting to $560,000 in 2012.

Revenues by geographic location of customers are as follows:

(in thousands of U.S. dollars)	As of December 31,
	2010		2011		2012
Revenues
United Kingdom & Ireland		16,641		17,619		15,967
USA		3,929		3,694		3,890
France		2,425		1,763		2,930
Europe		14,098		9,524		3,313
Total Revenues		37,094		32,600		26,100

The following is a summary of long-lived assets by geographic location:

(in thousands of U.S. dollars)	As of December 31,
	2011		2012

Long-lived assets:
USA	$	5	$	60,260
France	$	31,600	$	31,966
Total long-lived assets	$	31,605	$	92,226

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Related Party Transactions

12 Months Ended

Dec. 31, 2012

25. Related Party Transactions

In March 2012, we acquired, through our wholly owned subsidiary Flamel US Holdings, all of the membership interests of Éclat from Éclat Holdings, an affiliate of Flamel’s largest shareholder Deerfield Capital L.P., see “note 2 - Business Combinations”. Upon closing of the acquisition, Mr. Anderson, the Chief Executive Officer of Éclat, was appointed Chief Executive Officer of Flamel. Mr. Anderson retains a minority interest in Éclat Holdings, (now renamed Breaking Stick Holdings, LLC), and does not have the ability to control this entity by virtue of his minority interest.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph b
-Article 3A

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 08
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-Article 4

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Post Balance Sheet Events

12 Months Ended

Dec. 31, 2012

Subsequent Events [Abstract]

Subsequent Events [Text Block]

26. Post Balance Sheet Events

On February 7, 2013 the Company announced the conclusion of a global $15 million financing arrangement with Deerfield Management, a current shareholder. Funds were received on February 4, 2013. Subject to certain limitations, the Company may use the funds for working capital, including continued investment in its research and development projects.

Consideration received was as follows:

$12.4 million for a Facility agreement of a nominal value of $15 million, including a premium on reimbursement of $2.6 million. The principal amount of the Loan must be repaid over four years as follows: 10% on July 1, 2014, and 20%, 30% and 40% on the second, third, and fourth anniversary, respectively, of the original disbursement date of the Loan. Notwithstanding the foregoing, the entire principal amount of the Loan may be repaid in whole or in part on any interest payment date occurring after December 31, 2013. Interest will accrue at 12.5% per annum to be paid quarterly in arrears, commencing on April 1, 2013, and on the first business day of each July, October, January and April thereafter.

$2.6 million for a Royalty agreement whereby, the Company’s wholly owned subsidiary Éclat subject to required regulatory approvals and launch of product, is to pay a 1.75% Royalty of the net sales of certain products sold by Éclat and any of its affiliates until December 31, 2024.

The above commitments are secured by a Security Agreement on the intellectual property and regulatory rights related to certain ‘Éclat’ Products, and will be secured by Pledge agreements on certain receivables and certain physical assets owned by the Company

Nature of business and summary of significant accounting policies (Policies)

12 Months Ended

Dec. 31, 2012

Accounting Policies [Abstract]

Nature Of Business Policy [Policy Text Block]

1.1.

Nature of business:

Use of Estimates, Policy [Policy Text Block]

1.2.

Management estimates

The accompanying consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP).

Going Concern [Policy Text Block]

1.3.

Going concern

Consolidation, Policy [Policy Text Block]

1.4.

Principles of consolidation

Foreign Currency Transactions and Translations Policy [Policy Text Block]

1.5.

Translation of financial statements of foreign entities and foreign currency transactions:

Transaction gains and losses are reflected in the statement of operations.

The Company has not undertaken hedging transactions to cover its currency translation exposure.

Revenue Recognition, Policy [Policy Text Block]

1.6.

Revenue recognition:

Revenue includes upfront licensing fees, milestone payments for R&D achievements, compensation for the execution of research and development activities.

eliminate the use of the residual method and require an entity to allocate arrangement consideration using the selling price hierarchy.

The revenue allocated to each element is then recognized when the basic revenue recognition criteria are met for that element.

On January 1, 2011, we adopted ASU 2009-13 on a prospective basis. The adoption of this new guidance did not have any material impact on our consolidated financial statements.

The Company uses a multiple attribution model, referred to as the milestone-based method:

The Company signs feasibility study agreements. Revenue is recognized over the term of the agreement as services are performed.

Governmental Grants Policy [Policy Text Block]

1.7.

Governmental Grants:

The Company receives financial support for various research or investment projects from governmental agencies.

Research and Development Expense, Policy [Policy Text Block]

1.8.

Research and development costs:

The Company does not disclose research development costs per partner funded contract and does not believe such disclosure would be material to investors.

Concentration Risk, Credit Risk, Policy [Policy Text Block]

1.9.

Concentration of credit risk:

The Company's cash and cash equivalents are deposited with HSBC, Crédit Agricole, Commerce Bank and Citibank.

The marketable securities issued by Credit Agricole have strong credit ratings (rated “A” by Standard and Poor)

Earnings Per Share, Policy [Policy Text Block]

1.10.

Earnings per share:

Cash and Cash Equivalents, Policy [Policy Text Block]

1.11.

Cash and cash equivalents:

Cash and cash equivalents consist of cash on hand, cash on deposit and fixed term deposit being highly liquid investments with a maturity of three months or less at the date of purchase.

Marketable Securities, Policy [Policy Text Block]

1.12.

Marketable securities:

Trade and Other Accounts Receivable, Policy [Policy Text Block]

1.13.

Accounts Receivable:

Inventory, Policy [Policy Text Block]

1.14.

Inventories:

Property, Plant and Equipment, Policy [Policy Text Block]

1.15.

Property and equipment:

Property and equipment is stated at historical cost less accumulated depreciation. Depreciation and amortization are computed using the straight-line method over the following estimated useful lives:

Land and buildings	20 years
Laboratory equipment	4 - 8 years
Office and computer equipment	3 years
Furniture, fixtures and fittings	5-10 years

Assets under capital leases are amortized over the economic lives of the assets. Amortization of the carrying value of assets under capital leases is included in depreciation expense.

Goodwill and Intangible Assets, Policy [Policy Text Block]

1.16.

Goodwill and intangible assets

Changes in market conditions could have a major impact on the valuation of these assets and could result in additional impairment losses.

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

1.17.

Impairment of Long-Lived Assets:

Income Tax, Policy [Policy Text Block]

1.18.

Income taxes:

Research Credit Tax Policy [Policy Text Block]

1.19.

Research credit tax

Employee Stock Ownership Plan (ESOP), Policy [Policy Text Block]

1.20.

Employee stock options and warrants:

The Company accounts for Stock based compensation based on grant-date fair value estimated in accordance with ASC 718.

The Company estimated the fair value of stock options and warrants using a Black-Scholes option-pricing valuation model (“Black-Scholes model”).

The Company recognizes compensation cost, net of an estimated forfeiture rate, using the accelerated method over the requisite service period of the award.

New Accounting Pronouncements, Policy [Policy Text Block]

1.21.

Recent Accounting Pronouncements

Nature of business and summary of significant accounting policies (Tables)

12 Months Ended

Dec. 31, 2012

Accounting Policies [Abstract]

Property, Plant and Equipment, Schedule of Significant Acquisitions and Disposals [Table Text Block]

Depreciation and amortization are computed using the straight-line method over the following estimated useful lives:

Land and buildings	20 years
Laboratory equipment	4 - 8 years
Office and computer equipment	3 years
Furniture, fixtures and fittings	5-10 years

Business combinations (Tables)

12 Months Ended

Dec. 31, 2012

Business Combinations [Abstract]

Schedule Of Acquisition Liabilities [Table Text Block]

The acquisition-date fair value of the consideration transferred totaled $50,927,000 which consisted of the following:

(Amounts in thousands of USD)


Note	$	5,625
Warrants		12,065
Deferred consideration		33,237
Total acquisition liabilities	$	50,927

Schedule Of Valuation Assumptions [Table Text Block]

The fair value of the warrants was determined by using a Black-Scholes option pricing model with the following assumptions:

Share price	$	7.29
Risk-free interest rate		2.00	%
Dividend yield		-
Expected volatility		56.26	%
Expected term		6.0 years

Schedule of Purchase Price Allocation [Table Text Block]

The following table summarizes the final fair values of the assets acquired and liabilities assumed at the acquisition date.

At March 13, 2012

(Amounts in thousands of USD)

Cash and cash equivalent	$	1,771
Account receivables		210
Inventories		38
Prepaid expenses and other current assets		430
Property and equipment, net		57
Intangible assets		49,282
Goodwill		18,491
Total identifiable assets acquired		70,279

Current liabilities		(459	)
Deferred Tax Liabilities		(18,887	)
Long term liabilities		(6	)
Total liabilities assumed		(19,352	)
Net identifiable assets acquired	$	70,279
Net assets acquired	$	50,927

Schedule Of Business Acquisition, Revenues and Net Income Loss [Table Text Block]

	Revenue and earnings included in the consolidated income statement from March 13, 2012 to December 31, 2012
Revenues	$	560
Net Income/(Loss)	$	(5,301	)

Business Acquisition, Pro Forma Information [Table Text Block]

		Twelve months ended December 31,
		2011			2012
		(unaudited)
Revenues		$	33,209		$	26,314

Net Income/(Loss)	(a)	$	(13,624	)	$	(3,754	)

Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]

			as of December 31, 2012
(In thousands of U.S. dollars)	Acquisition date fair value		Payments			Remeasurement			Net

Acquisition liability deferred consideration	$	33,237	$	(160	)	$	(9,013	)	$	24,064
Acquisition liability note		5,625		-			87			5,712
Acquisition liability warrant consideration		12,065		-			(9,908	)		2,157
Total	$	50,927	$	(160	)	$	(18,834	)	$	31,933

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References + Details

Research and Development expenses (Tables)

12 Months Ended

Dec. 31, 2012

Research and Development Expenses [Abstract]

Research and Development Arrangement, Contract to Perform for Others [Table Text Block]

Total research and development expenditures can be disaggregated in the following significant type of expenses ($USD in millions):

	2010			2011			2012
Research and Development Expenses		37.2			33.7			32.7
R&D Tax Credit		(7.6	)		(6.0	)		(6.5	)
Grants		(0.9	)		(1.7	)		(0.1	)
Total		28.7			25.1			26.1

- Definition

Tabular disclosure of significant agreements under research and development arrangements accounted for as a contract to perform research and development for others (including royalty arrangements, purchase provisions, license agreements, and commitments to provide additional funding), aggregated by similar arrangements or individually if necessary to understand the effects on the financial statements. Include also the amount of costs incurred under a research and development arrangement accounted for as a contract to perform research and development for others. Aggregation of similar arrangements by type may be appropriate. Include also the amount of compensation earned (contract income) under a research and development arrangement accounted for as a contract to perform research and development for others. Aggregation of similar arrangements by type may be appropriate.

+ References + Details

Stock based compensation (Tables)

12 Months Ended

Dec. 31, 2012

Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

The weighted-average assumptions on grants made in each of the following years were:

	Year Ended December 31
	2010			2011			2012

Weighted-average expected life (years)		4.56			4.00			5.70
Expected volatility rate		60.5	%		63.6	%		62.5	%
Expected dividend yield		-			-			-
Risk-free interest rate		1.43	%		0.83	%		0.95	%
Forfeiture rate		-			-			-

Schedule Of Sharebased Compensation Expense [Table Text Block]

Stock based compensation expense recognized was as follows:

(In thousands of U.S dollars except per share data)	Options						Free of charge share awards						Warrants						Total
	2010		2011		2012		2010		2011		2012		2010		2011		2012		2010		2011		2012
Research and development		400		332		419		831		897		649		-		-		-		1,231		1,229		1,068
Cost of goods sold		9		3		2		113		89		46		-		-		-		122		91		49
Selling, general and administrative		615		461		1,280		677		671		464		525		327		179		1,817		1,459		1,923

Total stock-based compensation expense		1,024		796		1,701		1,621		1,657		1,160		525		327		179		3,170		2,779		3,040

Effect on earnings per share
Basic		0.04		0.03		0.07		0.07		0.07		0.05		0.02		0.01		0.01		0.13		0.11		0.12

Diluted		0.04		0.03		0.07		0.07		0.07		0.05		0.02		0.01		0.01		0.13		0.11		0.12

Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]

The summary of warrants activity is as follows:

	Warrants Outstanding		Weighted Average Exercise Price in U.S dollars [1]		Weighted Average Exercise Price in Euros
Balance at January 1, 2010		630,500	$	11.73	€	8.24
Warrants granted		250,000	$	6.97	€	5.44
Warrants cancelled		130,500	$	25.11	€	18.62
Balance at December 31, 2010		750,000	$	7.82	€	5.50
Warrants granted		300,000	$	5.03	€	3.54
Warrants cancelled		150,000	$	6.94	€	4.98
Balance at December 31, 2011		900,000	$	6.89	€	4.85
Warrants granted		3,300,000	$	8.63	€	6.61
Warrants reintegrated		100,000	$	6.65	€	4.97
Warrants cancelled		200,000	$	10.20	€	6.57
Balance at December 31, 2012		4,100,000	$	6.89	€	4.85

[1] Historical exchange rate at date of grant

Schedule Of Warrants Activity [Table Text Block]

Exercise prices and intrinsic value for warrants outstanding as of December 31, 2012 were as follows:

	Warrants Outstanding								Warrants Exercisable
Range of exercise prices in euros	Number of shares		Weighted average remaining contractual life		Weighted average exercise price in euros		Weighted average intrinsic value in euros		Number of shares		Weighted average exercise price in euros		Weighted average intrinsic value in euros

0 to 4.50		550,000		1.57		3.98		-		550,000		3.98		-
5.44 to to 6.57		2,450,000		4.82		5.67		-		2,450,000		5.67		-
6.58 to 8.52		1,100,000		5.20		8.42		-		1,100,000		8.42		-
		4,100,000		4.48		6.10				4,100,000		6.44		-

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]

The activity under the option plans is as follows:

	Shares Available for Grant			Options Granted and Outstanding			Weighted Average Exercise Price in U.S dollars[1]		Weighted Average Exercise Price in Euros
Balance at January 1, 2010		45,000			3,110,990		$	14.96	€	12.08
Options authorized		750,000			-			-		-
Granted		(305,000	)		305,000		$	6.91	€	5.21
Exercised		-			(63,000	)	$	4.01	€	5.75
Forfeited		(15,000	)		(254,500	)	$	8.51	€	7.65
Balance at December 31, 2010		475,000			3,098,490		$	14.69	€	11.71
Options authorized
Granted		(200,000	)		200,000		$	4.39	€	3.28
Exercised		-			(44,200	)	$	1.48	€	1.63
Forfeited		-			(113,300	)	$	8.93	€	7.49
Balance at December 31, 2011		275,000			3,140,990		$	14.65	€	11.66
Options authorized		1,000,000			-			-		-
Granted		(550,000	)		550,000		$	5.97	€	4.67
Exercised		-			(195,000	)	$	2.04	€	2.33
Forfeited		10,000			(223,500	)	$	16.88	€	13.69
Balance at December 31, 2012		735,000			3,272,490		$	13.79	€	10.90

[1] Historical exchange rate at date of grant

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

Exercise prices and intrinsic value for options outstanding as of December 31, 2012 were as follows:

	Stock Options Outstanding								Stock Options Exercisable
Range of exercise prices in euros	Number of shares		Weighted average remaining contractual life		Weighted average exercise price in euros		Weighted average intrinsic value in euros		Number of shares		Weighted average exercise price in euros		Weighted average intrinsic value in euros

0 to 3.28		195,000		8.45		3.28		-		48,750		3.28		-
4.03 to 5.44		1,385,000		7.04		4.73		-		735,000		4.74		-
6.40 to 12.02		123,500		1.62		10.93		-		123,500		10.93		-
12.86 to 16.23		1,040,990		2.60		14.46		-		1,040,990		14.46		-
19.2 to 25.39		528,000		2.58		22.85		-		528,000		22.85		-

		3,272,490		4.34		10.90		0.00		2,476,240		12.97		0.00

Schedule of Share-based Compensation, Activity [Table Text Block]

The activity under the free share award plans is as follows:

	Free of Charge Share Award Available for Grant			Free of Charge Share Award Granted and Outstanding			Weighted Average Fair Value at grant date in U.S dollars[1]		Weighted Average Fair Value at grant date in Euros

Balance at January 1, 2010		10,650			573,350		$	6.68	€	4.73
Options authorized		200,000			-			-		-
Granted		(230,000	)		230,000		$	7.01	€	5.29
Exercised		-			(240,050	)	$	5.91	€	4.39
Forfeited		37,500			(37,500	)	$	5.93	€	4.39
Cancelled		3,300			(3,300	)	$	5.17	€	4.03
Balance at December 31, 2010		18,150			522,500		$	7.25	€	5.16
Options authorized		200,000			-			-		-
Granted		(200,000	)		200,000		$	4.39	€	3.28
Exercised		-			(272,400	)	$	7.47	€	5.07
Forfeited		8,450			(8,450	)	$	7.22	€	5.18
Cancelled		1,000			(1,000	)	$	7.45	€	5.06
Balance at December 31, 2011		26,600			440,650		$	5.81	€	4.36
Options authorized		200,000			-			-		-
Granted		(189,700	)		189,700		$	3.07	€	2.38
Exercised		-			(258,150	)	$	6.52	€	4.92
Forfeited		21,550			(21,550	)	$	5.79	€	4.35
Balance at December 31, 2012		58,450			350,650		$	3.81	€	2.88

[1] Historical exchange rate at date of grant

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

+ References + Details

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References + Details

Cash and Cash Equivalents (Tables)

12 Months Ended

Dec. 31, 2012

Cash and Cash Equivalents [Abstract]

Schedule of Cash and Cash Equivalents [Table Text Block]

The components of cash and cash equivalents were as follows:

	December 31,
(In thousands of U.S. dollars)	2011		2012

HSBC	$	2,785	$	880
Credit Agricole		630		641
Commerce Bank .		-		1,057
Citibank .		-		159
Other .		41		5
Total cash and cash equivalents	$	3,456	$	2,742

Marketable securities (Tables)

12 Months Ended

Dec. 31, 2012

Investments, Debt and Equity Securities [Abstract]

Trading Securities (and Certain Trading Assets) [Table Text Block]

As of December 31, 2010, December 31, 2011 and December 31, 2012 there were no unrealized gains or losses.

(in thousands of U.S dollars)	Fair value				Value at cost				Unrealized Gains (Losses)
	2011		2012		2011		2012		2011		2012
Credit Agricole securities		17,802		6,413		17,802		6,413		-		-
HSBC securities		3,233		-		3,233		-		-		-
Total		21,035		6,413		21,035		6,413		-		-

Available-for-sale Securities [Table Text Block]

Gross realized gains on sales of these available-for-sale securities amounted to $74,000, $41,000 and $6,000 for the years ended December 31, 2010, 2011 and 2012 respectively.

(in thousands of U.S dollars)	Proceeds from sales				Purchase of securities				Gross gains (Losses)
	2011		2012		2011		2012		2011		2012
Credit Agricole securities		5,775		15,143		8,062		3,573		10		3
HSBC securities		20,607		3,216		16,953		-		31		3
Total		26,382		18,359		25,015		3,573		41		6

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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+ Details

- Definition

Tabular disclosure of trading securities (and certain trading assets) which consist of all investments in certain debt and equity securities (and other assets) that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) or for which an entity has elected the fair value option. Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price, but this category of investments may also include items which are not intended to be sold in the near term or for which the fair value option has been elected.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Inventory (Tables)

12 Months Ended

Dec. 31, 2012

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

The components of inventories were as follows:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Raw materials		921		894
Finished goods		754		626

Inventories, net		1,675		1,520

Prepaid expenses and other current assets (Tables)

12 Months Ended

Dec. 31, 2012

Prepaid Expenses and Other Current Assets [Abstract]

Schedule Of Prepaid Expenses and Other Current Assets [Table Text Block]

The components of prepaid expenses and other current assets were as follows:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Valued-added tax recoverable		1,028		1,013
Prepaid expenses		832		906
Advance to suppliers		352		324
Grants recoverable		430		71
Total Prepaid expenses and other current assets		2,642		2,314

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

The components of property and equipment were as follows:

	December 31,
(In thousands of U.S. dollars)	2011			2012

Land and buildings		10,132			10,332
Laboratory equipment		28,639			29,314
Office and computer equipment		4,641			5,135
Furniture, fixtures and fittings		19,956			20,697
Construction in progress		-			-
Total property and equipment		63,368			65,478
Less accumulated depreciation and amortization		(43,985	)		(47,240	)
Property and equipment, net		19,383			18,238

Goodwill and intangible assets (Tables)

12 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	December 31,
	2011									2012
(In thousands of U.S. dollars)	Gross carrying amount		Accumulated amortization			Impairment		Intangible assets, net		Gross carrying amount		Accumulated amortization			Impairment			Intangible assets, net
Goodwill	$	534		(534	)		-		-	$	544		(544	)		-			-
Goodwill Eclat acquisition		-		-			-		-		18,491		-			-			18,491
Total Goodwill	$	534	$	(534	)	$	-	$	-	$	19,035	$	(544	)	$	-		$	18,491
In-progess R&D		-		-			-		-		47,309		-			(7,170	)		40,139
License		-		-			-		-		1,973		(523	)					1,450
Total Intangible assets	$	-	$	-		$	-	$	-	$	49,282	$	(523	)	$	(7,170	)	$	41,589

Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2012

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Accrued expenses comprises of the following:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Accrued compensation		2,037		1,671
Accrued social charges		3,441		3,193
Other		-		149
Total accrued expenses		5,478		5,013

Other current and Long Term liabilities (Tables)

12 Months Ended

Dec. 31, 2012

Other Liabilities Disclosure [Abstract]

Schedule Of Other Current Liabilities [Table Text Block]

Other current liabilities comprise the following:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Funding from partner GSK short term		734		669
Employee service award provision short term		641		263
Valued-added tax payable		251		201
Provision for retirement indemnity short term		129		-
Conditional grants		240		-
Total Other current liabilities		1,995		1,133

Schedule Of Long Term Liabilities [Table Text Block]

Other long term liabilities are composed of the following:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Funding from partner GSK long term		6,906		6,345
Provision for retirement indemnity (see note 21)		1,978		2,875
R&D credit tax financing long term		6,682		12,661
Employee service award provision long term		2,235		2,768
Other		22		31
Total Other long term liabilities		17,823		24,680

Long-term Debt (Tables)

12 Months Ended

Dec. 31, 2012

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments [Table Text Block]

Long-term debt comprises:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Oseo Anvar loans (a)		1,807		2,751
French Ministry of Research (b)		1,908		1,945
Acquisition liability contingent consideration (c)		-		24,063
Acquisition liability note (c)		-		5,713
Acquisition liability warrant consideration (c)		-		2,157
Total		3,715		36,629
Current portion		2,026		3,351
Long-term portion		1,689		33,278

a $12 million senior, secured six-year note that is guaranteed by the Company and its subsidiaries and secured by the equity interests and assets of Éclat;

two warrants to purchase a total of 3,300,000 American Depositary Shares, each representing one ordinary share of Flamel (“ADSs”); and

Schedule Of Fair Value Assumptions Of Warrant [Table Text Block]

As of December 31, 2012, the fair value of the warrants was determined by using a Black-Scholes option pricing model with the following assumptions:

Share price	$	3.03
Risk-free interest rate		0.77	%
Dividend yield		-
Expected volatility		53.75	%
Expected term		5.2 years

Schedule Of Long Term Debt Maturities [Table Text Block]

(In thousands of U.S. dollars)	December 31,

2013		3,351
2014		5,806
2015		14,505
2016		14,944
2017		8,255

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

Capital lease obligations (Tables)

12 Months Ended

Dec. 31, 2012

Leases, Capital [Abstract]

Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]

Future payments on capital leases for the years ending December 31 are as follows:

(In thousands of U.S. dollars)	December 31,

2013		87
2014		87
2015		85
2016		13
Total		274
Less amounts representing interest		(18	)
Future payments on capital leases		256
Less current portion		77
Long term portion		179

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2012

Earnings Per Share [Abstract]

Schedule of Earnings Per Share Reconciliation [Table Text Block]

The following is a reconciliation of the numerators and denominators of the basic and diluted earnings per share computations:

	Year ended December 31,
(In thousands, except per share amounts)	2010			2011			2012

Numerator:

Net income (loss)	($	8,975	)	($	8,774	)	($	3,228	)

Denominator:
Weighted average shares outstanding used for basic earnings (loss) per share		24,411,158			24,668,579			25,135,416
Effect of dilutive securities:
Stock-options and warrants		-			-			-
Weighted average shares outstanding and dilutive securities used for diluted earnings (loss) per share		24,411,158			24,668,579			25,135,416

Basic earnings (loss) per share	($	0.37	)	($	0.36	)	($	0.13	)
Diluted earnings (loss) per share	($	0.37	)	($	0.36	)	($	0.13	)

Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2012

Stockholders' Equity Note [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The components of accumulated other comprehensive income is as follows:

	December 31,
(In thousands of U.S. dollars)	2011		2012

Foreign currency translation		10,057		10,253

Total		10,057		10,253

Income taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule Of Components Of Income Before Income Tax [Table Text Block]

Income (loss) before income taxes comprises the following:

	Year ended December 31,
(in thousands of U.S. dollars)	2010			2011			2012

France		(8,766	)		(8,582	)		(14,216	)
United States		-			-			6,286
Total	$	(8,766	)	$	(8,582	)	$	(7,930	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of income tax benefit (provision) computed at the French statutory rate (33.33%) and the US statutory rate (40%) to the income tax benefit is as follows:

	Year ended December 31,
(in thousands of U.S. dollars)	2010			2011			2012

Income tax benefit (provision) computed at the statutory rate (US & France)		2,922			2,860			2,224
Deferred Tax Allowance		(2,922	)		(2,860	)		(4,738	)
Business Tax		(209	)		(192	)		(56	)
Non Taxable remeasurement of fair value accounting		-			-			7,303
Temporary differences		-			-			(31	)
Total	$	(209	)	$	(192	)	$	4,702

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of the Company's deferred taxes consist of the following:

	December 31,
(In thousands of U.S. dollars)	2011			2012

Deferred income tax assets:
Net taxable operating loss carry-forwards (not utilized)		53,230			65,657
Other deferred income tax assets		4,133			3,656
Valuation allowance for french activities		(57,105	)		(64,356	)
Net deferred income tax assets		258			4,957
Deferred income tax liabilities		(258	)		(19,086	)
Deferred income taxes, net		-			(14,130	)

Schedule Of Income Tax Payments Table [Table Text Block]

The scheduled payments are shown in the following table

(In thousands of U.S. dollars)	December 31,
2013		6,632
Total current portion		6,632
2014		7,450
2015		6,275
Total long term portion		13,725
Total		20,357

Employee Retirement plans (Tables)

12 Months Ended

Dec. 31, 2012

Compensation and Retirement Disclosure [Abstract]

Schedule Of Defined Benefit Plan Assumptions [Table Text Block]

The benefit obligation is calculated as the present value of estimated future benefits to be paid, using the following assumptions:

	2010			2011			2012
Average increase of salaries		3	%		3	%		3	%
Discounted interest rate		4.75	%		4.5	%		3	%
Turn over		actuarial standard and average of the last 5 years			actuarial standard and average of the last 5 years			actuarial standard and average of the last 5 years
Age of retirement		60 to 65 years			60 to 65 years			60 to 65 years
		actuarial standard based on age and professional status			actuarial standard based on age and professional status			actuarial standard based on age and professional status

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

Changes in the funded status of the benefit plans were as follows:

	December 31,
In thousands of U.S. dollars	2011			2012

Benefit obligations at beginning of year		1,880			2,106
Service cost		166			162
Interest cost		93			91
Plan amendments		-			-
Benefits paids		(10	)		(267	)
Actuarial loss (gain)		58			723
Exchange rate changes		(81	)		4
Benefit obligations at end of year		2,106			2,819

Schedule Of Defined Benefit Plan Expected Future Benefit [Table Text Block]

The future expected benefits to be paid over the next five years and for the five years thereafter is as follows:

Future expected payment of benefits:	Year Ending:
In thousands of U.S. dollars
	12/31/2013	-
	12/31/2014	60,711
	12/31/2015	202,173
	12/31/2016	234,059
	12/31/2017	-
	Next 5 Years	530,305

- Definition

Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2439-114920

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2417-114920

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2410-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=21916443&loc=d3e4179-114921

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 4, 7, 16, 20, 21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Fair value of financial instruments (Tables)

12 Months Ended

Dec. 31, 2012

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

(in thousands)			Fair Value Measured and Recorded Using						Operational		Financial Gain
	Net Carrying Value as of December 31, 2012		Level 1		Level 2		Level 3		Gain (losses) recognized in earnings		(losses) recognized in earnings			Total
Assets
Cash and cash equivalent		2,742		2,742		-		-		-		-			-
Marketable securities		6,413		6,413		-		-		-		-			-

Liabilities
Acquisition liability contingent consideration (a)		24,063		-		-		24,063		14,009		(4,834	)		9,175
Acquisition liability note (b)		5,713		-		-		5,713		794		(880	)		(86	)
Acquisition liability warrant consideration (c)		2,157		-		-		2,157		9,070		838			9,908

The fair value of the financial instruments in connection with the acquisition of Éclat (see note 2 Business Combinations) are estimated as follows:

(b) Acquisition liability Note: the Company uses a probability-weighted discounted cash flow model (see note 16 Long Term Debt).

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

Future minimum lease payments under operating leases due for the fiscal years ending December 31, 2012 are as follows:

(In thousands of U.S. dollars)	December 31,
2013		991
2014		502
2015		300
2016		23
2017		17
TOTAL		1,833

Industry and geographic information (Tables)

12 Months Ended

Dec. 31, 2012

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

Revenues by geographic location of customers are as follows:

(in thousands of U.S. dollars)	As of December 31,
	2010		2011		2012
Revenues
United Kingdom & Ireland		16,641		17,619		15,967
USA		3,929		3,694		3,890
France		2,425		1,763		2,930
Europe		14,098		9,524		3,313
Total Revenues		37,094		32,600		26,100

Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]

The following is a summary of long-lived assets by geographic location:

(in thousands of U.S. dollars)	As of December 31,
	2011		2012

Long-lived assets:
USA	$	5	$	60,260
France	$	31,600	$	31,966
Total long-lived assets	$	31,605	$	92,226

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Nature of business and summary of significant accounting policies (Details)	12 Months Ended
	Dec. 31, 2012
Land and Buildings [Member]
Property, Plant and Equipment, Estimated Useful Lives	20 years
Laboratory equipment [Member] \| Minimum [Member]
Property, Plant and Equipment, Estimated Useful Lives	4 years
Laboratory equipment [Member] \| Maximum [Member]
Property, Plant and Equipment, Estimated Useful Lives	8 years
Office and computer equipment [Member]
Property, Plant and Equipment, Estimated Useful Lives	3 years
Furniture, Fixtures and Fittings [Member] \| Minimum [Member]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Furniture, Fixtures and Fittings [Member] \| Maximum [Member]
Property, Plant and Equipment, Estimated Useful Lives	10 years

Nature of business and summary of significant accounting policies (Details Textual) - USD ($)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Allowance for Doubtful Accounts Receivable	$ 139,000	$ 137,000	$ 141,000
Accumulated deficit	(192,621,000)	$ (189,393,000)
Subsequent Event [Member]
Debt Financing Facility Agreement Amount	15,000,000
Facility Agreement [Member] \| Subsequent Event [Member]
Debt Financing Facility Agreement Amount	$ 15,000,000

Business combinations (Details) $ in Thousands	Dec. 31, 2012 USD ($)
Note	$ 5,625
Warrants	12,065
Deferred consideration	33,237
Total acquisition liabilities	$ 50,927

Business combinations (Details 1)	12 Months Ended
Business combinations (Details 1)	Dec. 31, 2012 $ / shares
Share price	$ 7.29
Risk-free interest rate	2.00%
Dividend yield	0.00%
Expected volatility	56.26%
Expected term	6 years

Business combinations (Details 2) $ in Thousands	Mar. 13, 2012 USD ($)
Cash and cash equivalent	$ 1,771
Account receivables	210
Inventories	38
Prepaid expenses and other current assets	430
Property and equipment, net	57
Intangible assets	49,282
Goodwill	18,491
Total identifiable assets acquired	70,279
Current liabilities	(459)
Deferred Tax Liabilities	(18,887)
Long term liabilities	(6)
Total liabilities assumed	(19,352)
Net identifiable assets acquired	70,279
Net assets acquired	$ 50,927

Business combinations (Details 3) - USD ($) $ in Thousands	10 Months Ended	12 Months Ended
Business combinations (Details 3) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Revenues		$ 26,314	$ 33,209
Net Income/(Loss)		$ (3,228)	$ (8,774)	$ (8,975)
Eclat Pharmaceuticals [Member]
Revenues	$ 560
Net Income/(Loss)	$ (5,301)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Business combinations (Details 4) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
Business combinations (Details 4) - USD ($) $ in Thousands	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2012	Dec. 31, 2011
Revenues	$ 560	$ 560	$ 26,314	$ 33,209
Net Income/(Loss)	$ (5,301)		$ (3,754)	$ (13,624)

Business combinations (Details 5) $ in Thousands	Dec. 31, 2012 USD ($)
Acquisition date fair value	$ 50,927
Payments	(160)
Remeasurement	(18,834)
Net	31,933
Acquisition liability contingent consideration [Member]
Acquisition date fair value	33,237
Payments	(160)
Remeasurement	(9,013)
Net	24,064
Acquisition liability note [Member]
Acquisition date fair value	5,625
Payments	0
Remeasurement	87
Net	5,712
Acquisition liability warrant consideration [Member]
Acquisition date fair value	12,065
Payments	0
Remeasurement	(9,908)
Net	$ 2,157

- Definition

Fair value, as of the acquisition date, of potential payments under the contingent consideration arrangement including cash and shares.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 35
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6910684&loc=d3e4570-128470

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 25
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6411-128476

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 30
-Paragraph 18
-URI http://asc.fasb.org/extlink&oid=18499824&loc=d3e4237-128469

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 30
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=18499824&loc=d3e4243-128469

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 40
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6910732&loc=d3e4805-128471

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 25
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6408-128476

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 25
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6946367&loc=d3e3642-128468

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 25
-Paragraph 27
-URI http://asc.fasb.org/extlink&oid=6946367&loc=d3e3629-128468

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (b)(3),(c)(1)
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 25
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6405-128476

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph g(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 29, 30, 41, 42, 64
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51
-Subparagraph f
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 65
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Business combinations (Details Textual)	1 Months Ended	3 Months Ended	12 Months Ended
Business combinations (Details Textual)	Mar. 31, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2012 USD ($) $ / Warrant shares	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Mar. 13, 2012 USD ($) $ / Warrant shares
Contingent Potential Cash Payment			$ 1,000,000
Percentage Of Debt Instrument Periodic Payment			25.00%
Debt Instrument, Interest Rate, Stated Percentage			7.50%
Amortization of Intangible Assets				$ 660,000
Business Combination Commitment Percentage			100.00%
Fair Value Inputs, Discount Rate			20.00%
Fair Value Inputs, Cap Rate			72.00%
Acquisition Costs, Period Cost			$ 635,000
Adjustment Elimination Of Transaction Cost			600,000
Intangible assets, net			41,589,000	0
Amortization		$ 25,000
Goodwill						$ 18,491,000
Business Acquisition, Revenue Recognized			14,400,000
Remeasurement of acquisition liabilities			18,834,000	0	$ 0
Asset Impairment Charges			4,300,000
Impairment of assets			7,170,000	$ 0	$ 0
Future Probability Deferred Compensation Payments			49,600,000
In Process Research and Development [Member]
Acquired Finite-lived Intangible Asset, Amount			47,309,000
Licensing Agreements [Member]
Acquired Finite-lived Intangible Asset, Amount			$ 1,973,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life			3 years
Intangible assets, net			$ 2,000,000
Warrants One [Member]
Class Of Warrant Or Right Exercisable \| shares			2,200,000			2,200,000
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / Warrant			7.44			7.44
Warrants Two [Member]
Class Of Warrant Or Right Exercisable \| shares			1,100,000			1,100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / Warrant			11			11.00
Eclat Pharmaceuticals [Member]
Warrants Issued During Period Warrants New Issues	$ 3,300,000		$ 3,300,000
Sales Revenue, Goods, Gross			40,000,000
Eclat Pharmaceuticals [Member] \| Senior Secured Six Year Note [Member]
Warrants Issued During Period Warrants New Issues			$ 12,000,000
Hycet [Member]
Fair Value Inputs, Discount Rate			13.00%

Subcontracting agreement (Details Textual)	3 Months Ended				6 Months Ended		12 Months Ended
Subcontracting agreement (Details Textual)	Dec. 31, 2011 USD ($)	Dec. 31, 2011 EUR (€)	Sep. 30, 2011 USD ($)	Sep. 30, 2011 EUR (€)	Dec. 31, 2011 USD ($)	Dec. 31, 2011 EUR (€)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Sales Revenue, Goods, Net							$ 9,097,000	$ 13,395,000	$ 8,180,000
Payment Received Under Supply Agreement					$ 2,711,000	€ 2,600,000		$ 852,000
Coreg Cr Microparticles and Gsk [Member]
Payment Received Under Supply Agreement	$ 1,752,000	€ 1,300,000	$ 1,835,000	€ 1,300,000

License, research and consulting agreements (Details Textual)	3 Months Ended	12 Months Ended
	Mar. 31, 2012 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2012 EUR (€)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Dec. 31, 2009 USD ($)	Dec. 31, 2009 EUR (€)	Dec. 31, 2008 USD ($)	Dec. 31, 2007 USD ($)	Dec. 31, 2004 USD ($)	Nov. 02, 2012 USD ($)	Oct. 12, 2011 USD ($)	Oct. 12, 2011 EUR (€)
Other current liabilities		$ 1,133,000		$ 1,995,000
Other long-term liabilities		24,680,000		17,823,000
Amortization	$ 25,000
License and Research and Development Revenues		5,877,000		4,808,000	$ 5,958,000
Accelerated Amortization				425,000							$ 1,426,000
Glaxo Smith Kline [Member]
Proceeds from Royalties Received										$ 20,717,000
Supply Agreement, Commercial Supplies Payment		8,188,000
Supply Agreement, Acquisition Of Buildings and Fixtures		8,188,000
Supply Agreement, Acquisition Of Production Equipment		11,138,000
Other current liabilities		316,000
Other long-term liabilities		3,818,000
Supply Agreement, Total Funding									$ 8,100,000
Extension Financing [Member]
Other current liabilities		354,000
Other long-term liabilities		2,527,000
Coreg Sales [Member]
Proceeds from Royalties Received		6,870,000		8,210,000	8,541,000
Wyeth Pharmaceuticals [Member]
Development and License Agreement, Payment Triggered								$ 500,000
Development and License Agreement, Payment On Exercise Of Option						$ 1,000,000
Research and Development Revenues				75,000	353,000
Amortization				665,000	221,000
Merck Serono [Member]
Milestone Payments					5,437,000
Research and Development Revenues				2,398,000	4,091,000
Amortization		2,745,000		1,391,000	1,327,000
Up Front Payment									$ 2,700,000
Payment For Exercising The Option						6,500,000	€ 5,000,000
Maximum Milestone Payments Eligibility		53,000,000	€ 41,000,000
Baxter Healthcare Inc [Member]
Research and Development Revenues					406,000
Amortization				871,000	1,578,000
Access Fee						$ 3,600,000	€ 2,500,000
Milestone Payments Receivable \| €													€ 900,000
Pfizer Inc [Member]
Research and Development Revenues				18,000	333,000
Corning France and Corning Incorporated [Member]
Proceeds from Royalties Received		152,000		372,000	$ 440,000
Eagle Pharmaceuticals Inc [Member]
Research and Development Revenues		659,000		$ 345,000
Amortization		$ 43,000
Milestone Payments Receivable												$ 1,200,000

Research and Development expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Research and Development Expenses	$ 32,700	$ 33,700	$ 37,200
R&D Tax Credit	(6,500)	(6,000)	(7,600)
Grants	(100)	(1,700)	(900)
Total	$ 26,115	$ 25,089	$ 28,687

- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

+ References + Details

Research and Development expenses (Details Textual)	12 Months Ended
Research and Development expenses (Details Textual)	Dec. 31, 2012 USD ($)
Revenue from Grants	$ 103,000

Stock based compensation (Details)	12 Months Ended
Stock based compensation (Details)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Weighted-average expected life (years)	5 years 8 months 12 days	4 years	4 years 6 months 22 days
Expected volatility rate	62.50%	63.60%	60.50%
Expected dividend yield	0.00%	0.00%	0.00%
Risk-free interest rate	0.95%	0.83%	1.43%
Forfeiture rate	0.00%	0.00%	0.00%

Stock based compensation (Details 1) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Stock compensation expense	$ 3,040	$ 2,779	$ 3,170
Effect on earnings per share
Basic	$ 0.12	$ 0.11	$ 0.13
Diluted	$ 0.12	$ 0.11	$ 0.13
Stock Options [Member]
Stock compensation expense	$ 1,701	$ 796	$ 1,024
Effect on earnings per share
Basic	$ 0.07	$ 0.03	$ 0.04
Diluted	$ 0.07	$ 0.03	$ 0.04
Free Of Charge Share Awards [Member]
Stock compensation expense	$ 1,160	$ 1,657	$ 1,621
Effect on earnings per share
Basic	$ 0.05	$ 0.07	$ 0.07
Diluted	$ 0.05	$ 0.07	$ 0.07
Warrant [Member]
Stock compensation expense	$ 179	$ 327	$ 525
Effect on earnings per share
Basic	$ 0.01	$ 0.01	$ 0.02
Diluted	$ 0.01	$ 0.01	$ 0.02
Research and Development Expense [Member]
Stock compensation expense	$ 1,068	$ 1,229	$ 1,231
Research and Development Expense [Member] \| Stock Options [Member]
Stock compensation expense	419	332	400
Research and Development Expense [Member] \| Free Of Charge Share Awards [Member]
Stock compensation expense	649	897	831
Research and Development Expense [Member] \| Warrant [Member]
Stock compensation expense	0	0	0
Cost Of Goods Sold [Member]
Stock compensation expense	49	91	122
Cost Of Goods Sold [Member] \| Stock Options [Member]
Stock compensation expense	2	3	9
Cost Of Goods Sold [Member] \| Free Of Charge Share Awards [Member]
Stock compensation expense	46	89	113
Cost Of Goods Sold [Member] \| Warrant [Member]
Stock compensation expense	0	0	0
Selling, General and Administrative Expenses [Member]
Stock compensation expense	1,923	1,459	1,817
Selling, General and Administrative Expenses [Member] \| Stock Options [Member]
Stock compensation expense	1,280	461	615
Selling, General and Administrative Expenses [Member] \| Free Of Charge Share Awards [Member]
Stock compensation expense	464	671	677
Selling, General and Administrative Expenses [Member] \| Warrant [Member]
Stock compensation expense	$ 179	$ 327	$ 525

Stock based compensation (Details 2)

1 Months Ended

12 Months Ended

Apr. 30, 2010

Dec. 31, 2012

€ / shares

Dec. 31, 2012

$ / shares

Dec. 31, 2011

€ / shares

Dec. 31, 2011

$ / shares

Dec. 31, 2010

€ / shares

Dec. 31, 2010

$ / shares

Dec. 31, 2008

Warrants granted

40,000

210,000

Warrant [Member]

Balance, Warrants Outstanding

900,000

750,000

630,500

Warrants granted

3,300,000

300,000

250,000

Warrants reintegrated

100,000

Warrants cancelled

200,000

150,000

130,500

Balance, Warrants Outstanding

4,100,000

900,000

750,000

Balance, Weighted Average Exercise Price | (per share)

€ 4.85

$ 6.89

^[1]

€ 5.50

$ 7.82

^[1]

€ 8.24

$ 11.73

^[1]

Warrants granted, Weighted Average Exercise Price | (per share)

6.61

8.63

^[1]

3.54

5.03

^[1]

5.44

6.97

^[1]

Warrants reintegrated, Weighted Average Exercise Price | (per share)

4.97

6.65

^[1]

Warrants cancelled, Weighted Average Exercise Price | (per share)

10.20

^[1]

4.98

6.94

^[1]

18.62

25.11

^[1]

Balance, Weighted Average Exercise Price | (per share)

€ 4.85

$ 6.89

^[1]

€ 4.85

$ 6.89

^[1]

€ 5.50

$ 7.82

^[1]

[1]	Historical exchange rate at date of grant

Stock based compensation (Details 3)

Dec. 31, 2012

€ / shares

Dec. 31, 2012

$ / shares

Dec. 31, 2011

€ / shares

Dec. 31, 2011

$ / shares

Dec. 31, 2010

€ / shares

Dec. 31, 2010

$ / shares

Dec. 31, 2009

€ / shares

Dec. 31, 2009

$ / shares

Warrant One [Member]

Warrants Outstanding, Number of shares | shares

550,000

Warrants Outstanding, Weighted average remaining contractual life (in years)

1 year 6 months 25 days

Warrants Outstanding, Weighted Average Exercise Price

€ 3.98

Warrants Outstanding, Weighted Average Intrinsic Value

€ 0

Warrants Exercisable, Number of shares | shares

550,000

Warrants Exercisable, Weighted Average Exercise Price | (per share)

€ 3.98

$ 3.98

Warrants Exercisable, Weighted Average Intrinsic Value

Warrant One [Member] | Maximum [Member]

Warrants Exercise Price

4.50

Warrant One [Member] | Minimum [Member]

Warrants Exercise Price

€ 0

Warrant Two [Member]

Warrants Outstanding, Number of shares | shares

2,450,000

Warrants Outstanding, Weighted average remaining contractual life (in years)

4 years 9 months 25 days

Warrants Outstanding, Weighted Average Exercise Price

€ 5.67

Warrants Outstanding, Weighted Average Intrinsic Value

€ 0

Warrants Exercisable, Number of shares | shares

2,450,000

Warrants Exercisable, Weighted Average Exercise Price

€ 5.67

Warrants Exercisable, Weighted Average Intrinsic Value

Warrant Two [Member] | Maximum [Member]

Warrants Exercise Price

6.57

Warrant Two [Member] | Minimum [Member]

Warrants Exercise Price

€ 5.44

Warrant Three [Member]

Warrants Outstanding, Number of shares | shares

1,100,000

Warrants Outstanding, Weighted average remaining contractual life (in years)

5 years 2 months 12 days

Warrants Outstanding, Weighted Average Exercise Price

€ 8.42

Warrants Outstanding, Weighted Average Intrinsic Value

€ 0

Warrants Exercisable, Number of shares | shares

1,100,000

Warrants Exercisable, Weighted Average Exercise Price

€ 8.42

Warrants Exercisable, Weighted Average Intrinsic Value

Warrant Three [Member] | Maximum [Member]

Warrants Exercise Price

8.52

Warrant Three [Member] | Minimum [Member]

Warrants Exercise Price

€ 6.58

Warrant [Member]

Warrants Outstanding, Number of shares | shares

4,100,000

900,000

750,000

630,500

Warrants Outstanding, Weighted average remaining contractual life (in years)

4 years 5 months 23 days

Warrants Outstanding, Weighted Average Exercise Price | (per share)

€ 4.85

$ 6.89

^[1]

€ 4.85

$ 6.89

^[1]

€ 5.50

$ 7.82

^[1]

€ 8.24

$ 11.73

^[1]

Warrants Outstanding, Weighted Average Intrinsic Value

€ 0

Warrants Exercisable, Number of shares | shares

4,100,000

Warrants Exercisable, Weighted Average Exercise Price

€ 6.44

Warrants Exercisable, Weighted Average Intrinsic Value

€ 0

[1]	Historical exchange rate at date of grant

Stock based compensation (Details 4)

12 Months Ended

Dec. 31, 2012

€ / shares

Dec. 31, 2012

€ / shares

$ / shares

Dec. 31, 2011

€ / shares

Dec. 31, 2011

$ / shares

Dec. 31, 2010

€ / shares

Dec. 31, 2010

€ / shares

$ / shares

Dec. 31, 2012

$ / shares

Dec. 31, 2010

$ / shares

Jul. 25, 2010

Options authorized, Options Granted and Outstanding

200,000

Stock Options [Member]

Balance, Share Award Available for Grant -Beginning Balance

275,000

475,000

45,000

Options authorized, Share Available for Grant

1,000,000

750,000

1,000,000

750,000

Granted, Shares Available For Grant

(550,000)

(200,000)

(305,000)

Exercised, Shares Available For Grant

Forfeited, Shares Available For Grant

10,000

(15,000)

Balance, Share Award Available for Grant - Ending Balance

735,000

275,000

475,000

Balance, Share Award Granted and Outstanding -Beginning Balance

3,140,990

3,098,490

3,110,990

Options authorized, Options Granted and Outstanding

Granted, Options Granted and Outstanding

550,000

200,000

305,000

Exercised, Options Granted and Outstanding

(195,000)

(44,200)

(63,000)

Forfeited, Options Granted and Outstanding

(223,500)

(113,300)

(254,500)

Balance, Share Award Granted and Outstanding - Ending Balance

3,272,490

3,140,990

3,098,490

Balance,Weighted Average Fair Value - Beginning Balance | (per share)

€ 11.66

$ 14.65

^[1]

€ 11.71

$ 14.69

^[1]

€ 12.08

$ 14.96

^[1]

Options Authorized, Weighted Average Exercise Price | (per share)

$ 0

^[1]

$ 0

^[1]

Granted, Weighted Average Exercise Price | (per share)

4.67

$ 5.97

^[1]

3.28

4.39

^[1]

5.21

$ 6.91

^[1]

Exercised, Weighted Average Exercise Price | (per share)

2.33

2.04

^[1]

1.63

1.48

^[1]

5.75

4.01

^[1]

Forfeited, Weighted Average Exercise Price | (per share)

13.69

16.88

^[1]

7.49

8.93

^[1]

7.65

8.51

^[1]

Balance, Weighted Average Fair Value - Ending Balance | (per share)

€ 10.90

$ 13.79

^[1]

€ 11.66

$ 14.65

^[1]

€ 11.71

$ 14.69

^[1]

[1]	Historical exchange rate at date of grant

Stock based compensation (Details 5)	12 Months Ended
Stock based compensation (Details 5)	Dec. 31, 2012 € / shares shares
Stock Option One [Member]
Number of shares, Stock Options Outstanding \| shares	195,000
Stock Options Outstanding, Weighted average remaining contractual life (in Years)	8 years 5 months 12 days
Stock Options Outstanding, Weighted average exercise price in euros	€ 3.28
Stock Options Outstanding, Weighted average intrinsic value in euros	€ 0
Stock Options Exercisable, Number of shares \| shares	48,750
Stock Options Exercisable, Weighted average exercise price in euros	€ 3.28
Stock Options Exercisable, Weighted average intrinsic value in euros	0
Stock Option One [Member] \| Minimum [Member]
Range of exercise prices in euros	0
Stock Option One [Member] \| Maximum [Member]
Range of exercise prices in euros	€ 3.28
Stock Option Two [Member]
Number of shares, Stock Options Outstanding \| shares	1,385,000
Stock Options Outstanding, Weighted average remaining contractual life (in Years)	7 years 14 days
Stock Options Outstanding, Weighted average exercise price in euros	€ 4.73
Stock Options Outstanding, Weighted average intrinsic value in euros	€ 0
Stock Options Exercisable, Number of shares \| shares	735,000
Stock Options Exercisable, Weighted average exercise price in euros	€ 4.74
Stock Options Exercisable, Weighted average intrinsic value in euros	0
Stock Option Two [Member] \| Minimum [Member]
Range of exercise prices in euros	4.03
Stock Option Two [Member] \| Maximum [Member]
Range of exercise prices in euros	€ 5.44
Stock Option Three [Member]
Number of shares, Stock Options Outstanding \| shares	123,500
Stock Options Outstanding, Weighted average remaining contractual life (in Years)	1 year 7 months 13 days
Stock Options Outstanding, Weighted average exercise price in euros	€ 10.93
Stock Options Outstanding, Weighted average intrinsic value in euros	€ 0
Stock Options Exercisable, Number of shares \| shares	123,500
Stock Options Exercisable, Weighted average exercise price in euros	€ 10.93
Stock Options Exercisable, Weighted average intrinsic value in euros	0
Stock Option Three [Member] \| Minimum [Member]
Range of exercise prices in euros	6.40
Stock Option Three [Member] \| Maximum [Member]
Range of exercise prices in euros	€ 12.02
Stock Option Four [Member]
Number of shares, Stock Options Outstanding \| shares	1,040,990
Stock Options Outstanding, Weighted average remaining contractual life (in Years)	2 years 7 months 6 days
Stock Options Outstanding, Weighted average exercise price in euros	€ 14.46
Stock Options Outstanding, Weighted average intrinsic value in euros	€ 0
Stock Options Exercisable, Number of shares \| shares	1,040,990
Stock Options Exercisable, Weighted average exercise price in euros	€ 14.46
Stock Options Exercisable, Weighted average intrinsic value in euros	0
Stock Option Four [Member] \| Minimum [Member]
Range of exercise prices in euros	12.86
Stock Option Four [Member] \| Maximum [Member]
Range of exercise prices in euros	€ 16.23
Stock Option Five [Member]
Number of shares, Stock Options Outstanding \| shares	528,000
Stock Options Outstanding, Weighted average remaining contractual life (in Years)	2 years 6 months 29 days
Stock Options Outstanding, Weighted average exercise price in euros	€ 22.85
Stock Options Outstanding, Weighted average intrinsic value in euros	€ 0
Stock Options Exercisable, Number of shares \| shares	528,000
Stock Options Exercisable, Weighted average exercise price in euros	€ 22.85
Stock Options Exercisable, Weighted average intrinsic value in euros	0
Stock Option Five [Member] \| Minimum [Member]
Range of exercise prices in euros	19.2
Stock Option Five [Member] \| Maximum [Member]
Range of exercise prices in euros	€ 25.39
Stock Option [Member]
Number of shares, Stock Options Outstanding \| shares	3,272,490
Stock Options Outstanding, Weighted average remaining contractual life (in Years)	4 years 4 months 2 days
Stock Options Outstanding, Weighted average exercise price in euros	€ 10.90
Stock Options Outstanding, Weighted average intrinsic value in euros	€ 0.00
Stock Options Exercisable, Number of shares \| shares	2,476,240
Stock Options Exercisable, Weighted average exercise price in euros	€ 12.97
Stock Options Exercisable, Weighted average intrinsic value in euros	€ 0.00

Stock based compensation (Details 6)

12 Months Ended

Dec. 31, 2012

€ / shares

Dec. 31, 2012

€ / shares

$ / shares

Dec. 31, 2011

€ / shares

Dec. 31, 2011

€ / shares

$ / shares

Dec. 31, 2010

€ / shares

Dec. 31, 2010

€ / shares

$ / shares

Dec. 31, 2012

$ / shares

Dec. 31, 2011

$ / shares

Dec. 31, 2010

$ / shares

Jul. 25, 2010

Options authorized Free of Charge Share Award Granted and Outstanding

200,000

Free Share Award [Member]

Balance, Share Award Available for Grant -Beginning Balance

26,600

18,150

10,650

Options authorized, Free of Charge Share Award Available for Grant

200,000

Granted, Free of Charge Share Award Available for Grant

(189,700)

(200,000)

(230,000)

Exercised, Free of Charge Share Award Available for Grant

Forfeited, Free of Charge Share Award Available for Grant

21,550

8,450

37,500

Cancelled, Free of Charge Share Award Available for Grant

1,000

3,300

Balance, Share Award Available for Grant - Ending Balance

58,450

26,600

18,150

Balance, Share Award Granted and Outstanding -Beginning Balance

440,650

522,500

573,350

Options authorized Free of Charge Share Award Granted and Outstanding

Granted Free of Charge Share Award Granted and Outstanding

189,700

200,000

230,000

Exercised, Options Granted and Outstanding

(258,150)

(272,400)

(240,050)

Forfeited, Options Granted and Outstanding

(21,550)

(8,450)

(37,500)

Cancelled, Free of Charge Share Award Granted and Outstanding

(1,000)

(3,300)

Balance, Share Award Granted and Outstanding - Ending Balance

350,650

440,650

522,500

Balance,Weighted Average Fair Value - Beginning Balance | (per share)

€ 4.36

$ 5.81

^[1]

€ 5.16

$ 7.25

^[1]

€ 4.73

$ 6.68

^[1]

Options authorized Weighted Average Fair Value at grant date | (per share)

$ 0

^[1]

$ 0

^[1]

$ 0

^[1]

Granted Weighted Average Fair Value at grant date | (per share)

2.38

$ 3.07

^[1]

3.28

$ 4.39

^[1]

5.29

$ 7.01

^[1]

Exercised Weighted Average Fair Value at grant date | (per share)

4.92

6.52

^[1]

5.07

7.47

^[1]

4.39

5.91

^[1]

Forfeited Weighted Average Fair Value at grant date | (per share)

4.35

5.79

^[1]

5.18

7.22

^[1]

4.39

5.93

^[1]

Cancelled Weighted Average Fair Value at grant date | (per share)

5.06

7.45

^[1]

4.03

5.17

^[1]

Balance, Weighted Average Fair Value - Ending Balance | (per share)

€ 2.88

$ 3.81

^[1]

€ 4.36

$ 5.81

^[1]

€ 5.16

$ 7.25

^[1]

[1]	Historical exchange rate at date of grant

Stock based compensation (Details Textual)	12 Months Ended
Stock based compensation (Details Textual)	Dec. 31, 2012 USD ($)	Dec. 31, 2012 EUR (€)	Dec. 31, 2011 USD ($)	Dec. 31, 2011 EUR (€)	Dec. 31, 2010 USD ($)	Dec. 31, 2010 EUR (€)	Dec. 31, 2012 EUR (€)	Dec. 31, 2011 EUR (€)	Dec. 31, 2010 EUR (€)
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 2,158,000
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	1 year 4 months 10 days	1 year 4 months 10 days
Fair Value Of Warrants Vested	$ 348,000	€ 271,000	$ 358,000	€ 257,000	$ 626,000	€ 472,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Total Intrinsic Value	973,000	735,000	149,000	111,000	256,000	174,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	1,088,000	€ 846,000	659,000	€ 473,000	1,889,000	€ 1,424,000
Free Share Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 1,336,000		$ 2,296,000		$ 3,745,000		€ 1,009,000	€ 1,774,000	€ 2,697,000

Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Cash and cash equivalents	$ 2,742	$ 3,456	$ 8,184	$ 8,716
HSBC [Member]
Cash and cash equivalents	880	2,785
Credit Agricole [Member]
Cash and cash equivalents	641	630
Commerce Bank [Member]
Cash and cash equivalents	1,057	0
Citi Bank [Member]
Cash and cash equivalents	159	0
Other [Member]
Cash and cash equivalents	$ 5	$ 41

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash
-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash Equivalents
-URI http://asc.fasb.org/extlink&oid=6507016

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.1)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 1
-Article 5

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 7, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 7
-Footnote 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 8, 9
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Marketable securities (Details) - USD ($) $ in Thousands	12 Months Ended
Marketable securities (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Fair value	$ 6,413	$ 21,035
Value at cost	6,413	21,035	$ 23,160
Unrealized Gains (Losses)	0	0
Credit Agricole securities [Member]
Fair value	6,413	17,802
Value at cost	6,413	17,802
Unrealized Gains (Losses)	0	0
HSBC securities [Member]
Fair value	0	3,233
Value at cost	0	3,233
Unrealized Gains (Losses)	$ 0	$ 0

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Trading Securities which consist of all investments in certain debt and equity securities that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) or for which an entity has elected the fair value option. Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price, but this category of investments may also include items which are not intended to be sold in the near term or for which the fair value option has been elected.

+ References + Details

- Definition

The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of trading securities held at each balance sheet date, that was included in earnings for the period. Trading securities are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) and the change in net unrealized holding gain (loss) is included in earnings for the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Trading Securities
-URI http://asc.fasb.org/extlink&oid=6526789

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.7(c))
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 35
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=16383099&loc=d3e24584-111560

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 13
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 21
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 12
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Marketable securities (Details 1) - USD ($) $ in Thousands	12 Months Ended
Marketable securities (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Proceeds from sales	$ 18,246	$ 26,382	$ 83,128
Purchase of securities	3,567	25,015	73,632
Gross gains	6	41	$ 74
Credit Agricole securities [Member]
Proceeds from sales	15,143	5,775
Purchase of securities	3,573	8,062
Gross gains	3	10
HSBC securities [Member]
Proceeds from sales	3,216	20,607
Purchase of securities	0	16,953
Gross gains	$ 3	$ 31

- Definition

The cash outflow from purchases of trading, available-for-sale securities and held-to-maturity securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Investing Activities
-URI http://asc.fasb.org/extlink&oid=6516133

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3213-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 17
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 17
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The cash inflow associated with the sale of debt and equity securities classified as available-for-sale securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Investing Activities
-URI http://asc.fasb.org/extlink&oid=6516133

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 12
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 18
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 16
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 16
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Marketable securities (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Marketable securities	$ 6,413	$ 21,035	$ 23,160
Gains on sales of marketable securities	$ 6	$ 41	$ 74

Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Raw materials	$ 894	$ 921
Finished goods	626	754
Inventories, net	$ 1,520	$ 1,675

Prepaid expenses and other current assets (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Valued-added tax recoverable	$ 1,013	$ 1,028
Prepaid expenses	906	832
Advance to suppliers	324	352
Grants recoverable	71	430
Total Prepaid expenses and other current assets	$ 2,314	$ 2,642

Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Total property and equipment	$ 65,478	$ 63,368
Less accumulated depreciation and amortization	(47,240)	(43,985)
Property and equipment, net	18,238	19,383
Land and Buildings [Member]
Total property and equipment	10,332	10,132
Laboratory Equipment [Member]
Total property and equipment	29,314	28,639
Office and Computer Equipment [Member]
Total property and equipment	5,135	4,641
Furniture, Fixtures and Fittings [Member]
Total property and equipment	20,697	19,956
Construction In Progress [Member]
Total property and equipment	$ 0	$ 0

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Property and Equipment (Details Textual) - USD ($)	12 Months Ended
Property and Equipment (Details Textual) - USD ($)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Depreciation of property and equipment	$ 3,183,000	$ 3,346,000	$ 4,696,000
Property and equipment, net	18,238,000	19,383,000
Accumulated Amortization Of Leased Asset	211,000	173,000
Depreciation	44,000	56,000	$ 47,000
Capital Lease Asset [Member]
Property and equipment, net	$ 507,000	$ 509,000

Goodwill and intangible assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Goodwill, Gross	$ 19,035	$ 534
Accumulated Amortization, Goodwill	(544)	(534)
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Intangible Assets, Net (Including Goodwill)	18,491	0
Gross carrying amount	49,282	0
Accumulated amortization	(523)	0
Impairment	(7,170)	0
Intangible assets, net	41,589	0
Goodwill [Member]
Goodwill, Gross	544	534
Accumulated Amortization, Goodwill	(544)	(534)
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Intangible Assets, Net (Including Goodwill)	0	0
Goodwill Eclat Acquisition [Member]
Goodwill, Gross	18,491	0
Accumulated Amortization, Goodwill	0	0
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Intangible Assets, Net (Including Goodwill)	18,491	0
Research and Development In Process [Member]
Gross carrying amount	47,309	0
Accumulated amortization	0	0
Impairment	(7,170)	0
Intangible assets, net	40,139	0
Licensing Agreements [Member]
Gross carrying amount	1,973	0
Accumulated amortization	(523)	0
Impairment	0	0
Intangible assets, net	$ 1,450	$ 0

Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Accrued compensation	$ 1,671	$ 2,037
Accrued social charges	3,193	3,441
Other	149	0
Total accrued expenses	$ 5,013	$ 5,478

- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References + Details

Other current and Long Term liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Funding from partner GSK short term	$ 669	$ 734
Employee service award provision short term	263	641
Valued-added tax payable	201	251
Provision for retirement indemnity short term	0	129
Conditional grants	0	240
Total Other current liabilities	$ 1,133	$ 1,995

- Definition

Aggregate carrying amount of current liabilities (due within one year or within the normal operating cycle if longer) not separately disclosed in the balance sheet. Includes costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered and of liabilities not separately disclosed.

+ References + Details

Other current and Long Term liabilities (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Funding from partner GSK long term	$ 6,345	$ 6,906
Provision for retirement indemnity (see note 21)	2,875	1,978
R&D credit tax financing long term	12,661	6,682
Employee service award provision long term	2,768	2,235
Other	31	22
Total Other long term liabilities	$ 24,680	$ 17,823

Other current and Long Term liabilities (Details Textual)	1 Months Ended	12 Months Ended
	Dec. 31, 2009 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2012 EUR (€)	Dec. 31, 2011 USD ($)	Dec. 31, 2011 EUR (€)	Dec. 31, 2007 USD ($)
Other current liabilities		$ 1,133,000		$ 1,995,000
Other long-term liabilities		24,680,000		17,823,000
Provision For Service Award		3,031,000		2,876,000
Provision For Service Award Short Term		263,000		641,000
Proceeds From Advances		5,848,000	€ 4,432,000	$ 6,813,000	€ 5,164,000
Deferred Tax Assets, Tax Credit Carryforwards, Research		$ 20,357,000
Interest Rate On Advance				Euro Interbank Offered Rate (EURIBOR) plus 0.9%.	Euro Interbank Offered Rate (EURIBOR) plus 0.9%.
Proceeds From Conditional Grants	$ 1,800,000
Conditional grants				$ 2,128,000
Service Award Provision Period		The Service award provision is accrued over the respective service period (5, 10, 15 and 20 years) using actuarial assumptions and calculations as for the lump sum retirement indemnity.	The Service award provision is accrued over the respective service period (5, 10, 15 and 20 years) using actuarial assumptions and calculations as for the lump sum retirement indemnity.
Glaxo Smith Kline [Member]
Supply Agreement, Acquisition Of Buildings and Fixtures		$ 8,188,000
Supply Agreement, Acquisition Of Production Equipment		11,138,000
Other current liabilities		316,000
Other long-term liabilities		3,818,000
Supply Agreement Total Installments						$ 8,097,000
Glaxo Smith Kline [Member] \| Extension Financing [Member]
Other current liabilities		353,000
Other long-term liabilities		$ 2,527,000

Deferred Revenue (Details Textual) - USD ($)	Dec. 31, 2012	Dec. 31, 2011
Deferred Revenue	$ 795,000	$ 4,367,000

Long-term Debt (Details) - USD ($)
$ in Thousands

Dec. 31, 2012

Dec. 31, 2011

Total

$ 36,629

$ 3,715

Current portion

3,351

2,026

Long-term portion

33,278

1,689

Oseo Anvar Loans [Member]

Total

^[1]

2,751

1,807

French Ministry Of Research [Member]

Total

^[2]

1,945

1,908

Acquisition Liability Contingent Consideration [Member]

Total

^[3]

24,063

Acquisition Liability Note [Member]

Total

^[3]

5,713

Acquisition Liability Warrant Consideration [Member]

Total

^[3]

$ 2,157

$ 0

[1]	OSEO Anvar is an agency of the French government that provides financing to French companies for research and development. At December 31, 2011 and 2012, the Company had outstanding loans from Anvar of $1,807,000 and $2,751,000, respectively for various programs. In 2012, the Company received $1,029,000 for two of these projects. These loans do not bear interest and are repayable only in the event the research project is technically or commercially successful. Potential repayment is scheduled to occur from 2013 through 2019.
[2]	In 2002, the Company received a loan of $464,000 from the French Ministry of Research on a research project (the "Proteozome" project) related to the development of new Medusa applications. Pursuant to the agreement, the Company is granted a loan equal to 50% of the total expenses incurred on this project over a three-year period beginning on January 2, 2002. The remainder of the advance of $1,707,000 was received in 2005. This loan is due for repayment in 2013. The loan is non-interest bearing and is repayable only in the event the research project is technically or commercially successful.
[3]	The Acquisition liability relates to the acquisition by the Company through its wholly owned subsidiary Flamel US Holdings, Inc., or Flamel US, all of the membership interests of Éclat Pharmaceuticals, LLC (see note 2 Business combinations). In exchange for all of the issued and outstanding membership interests of Éclat Pharmaceuticals, Flamel US provided consideration consisting of: a $12 million senior, secured six-year note that is guaranteed by the Company and its subsidiaries and secured by the equity interests and assets of Éclat; two warrants to purchase a total of 3,300,000 American Depositary Shares, each representing one ordinary share of Flamel ("ADSs"); and a commitment to make earn out payments of 20% of any gross profit generated by certain Éclat Pharmaceuticals launch products and to pay 100% of any gross profit generated by Hycet® up to a maximum of $1 million. The Purchase Agreement also contains certain representations and warranties, covenants, indemnification and other customary provision.

Long-term Debt (Details 1)	12 Months Ended
Long-term Debt (Details 1)	Dec. 31, 2012 $ / shares
Share price	$ 7.29
Risk-free interest rate	2.00%
Dividend yield	0.00%
Expected volatility	56.26%
Expected term	6 years
Warrant [Member]
Share price	$ 3.03
Risk-free interest rate	0.77%
Dividend yield	0.00%
Expected volatility	53.75%
Expected term	5 years 2 months 12 days

Long-term Debt (Details 2) $ in Thousands	Dec. 31, 2012 USD ($)
2013	$ 3,351
2014	5,806
2015	14,505
2016	14,944
2017	$ 8,255

Long-term Debt (Details Textual) - USD ($)	12 Months Ended
Long-term Debt (Details Textual) - USD ($)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2002
Proceeds from loans or conditional grants	$ 6,668,000	$ 7,855,000	$ 436,000
Secured Debt	$ 12,000,000
Percentage Of Earn Out Payment	20.00%
Percentage Of Commitment	100.00%
Business Acquisition, Commitment Amount	$ 1,000,000
Percentage Of Royalty	1.75%
Payment Of Royalties Accrued	$ 2,600,000
American Depository Shares [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	3,300,000
Oseo Anvar [Member]
Proceeds from loans or conditional grants	$ 1,029,000
French Ministry Of Research [Member]
Proceeds from loans or conditional grants				$ 464,000
Long-term Debt, Description				The Company is granted a loan equal to 50% of the total expenses incurred on this project over a three-year period beginning on January 2, 2002.

Capital lease obligations (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
2013	$ 87
2014	87
2015	85
2016	13
Total	274
Less amounts representing interest	(18)
Future payments on capital leases	256
Less current portion	77	$ 97
Long term portion	$ 179	$ 251

- Definition

Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid within one year (or one operating cycle, if longer) of the balance sheet date.

+ References + Details

- Definition

Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid more than one year (or one operating cycle, if longer) after the balance sheet date.

+ References + Details

Capital lease obligations (Details Textual) - USD ($)	12 Months Ended
Capital lease obligations (Details Textual) - USD ($)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Interest Paid Lessee Assets Under Capital Lease	$ 14,000	$ 20,000	$ 9,000

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Numerator:
Net income (loss)	$ (3,228)	$ (8,774)	$ (8,975)
Denominator:
Weighted average shares outstanding used for basic earnings (loss) per share (in shares)	25,135	24,669	24,411
Effect of dilutive securities:
Stock-options and warrants	$ 0	$ 0	$ 0
Weighted average shares outstanding and dilutive securities used for diluted earnings (loss) per share (in shares)	25,135	24,669	24,411
Basic earnings (loss) per share (in dollars per share)	$ (0.13)	$ (0.36)	$ (0.37)
Diluted earnings (loss) per share (in dollars per share)	$ (0.13)	$ (0.36)	$ (0.37)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.23)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 18
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 20
-Article 5

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Earnings Per Share (Details Textual)	12 Months Ended
Earnings Per Share (Details Textual)	Dec. 31, 2012 € / shares shares
Options Purchase Price \| € / shares	€ 8.99
Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount \| shares	6,576,240

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Shareholders' Equity (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Foreign currency translation	$ 10,253	$ 10,057
Total	$ 10,253	$ 10,057

- Definition

Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 10A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32022-110900

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 12, 13
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 31
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 17, 18, 19, 22, 23, 24, 25, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 31
-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14, 17, 26
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Shareholders' Equity (Details Textual)	1 Months Ended															12 Months Ended
Shareholders' Equity (Details Textual)	Dec. 31, 2012 USD ($) $ / Warrant shares	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($) shares	Jun. 30, 2011 € / shares	Jun. 30, 2011 $ / shares	Dec. 31, 2010 shares	Jun. 30, 2010 € / shares	Jun. 30, 2010 $ / shares	Apr. 30, 2010 shares	Dec. 31, 2009 shares	Jun. 30, 2009 € / shares	Jun. 30, 2009 $ / shares	Feb. 28, 2009 shares	Apr. 30, 2008 shares	Jan. 31, 1997	Dec. 31, 2012 USD ($) $ / Warrant shares	Dec. 31, 2008 shares	Dec. 31, 2007	Jun. 22, 2012 shares	Mar. 13, 2012 $ / Warrant shares	Jun. 24, 2011 shares	Jul. 25, 2010 shares	Jun. 25, 2010 shares	Jun. 24, 2009 shares
Accumulated deficit \| $	$ (192,621,000)		$ (189,393,000)													$ (192,621,000)
Number Of Warrants Authorized For Subscription																					350,000		250,000	250,000
Warrants Subscription Price \| (per share)				€ 0.47	$ 0.67		€ 0.7	$ 0.9			€ 0.74	$ 1.03
Share Purchase Price \| (per share)				€ 3.54	$ 5.03		€ 5.44	$ 6.68			€ 4.5	$ 6.29
Social Contribution															45.00%
Additional Social Security Contribution																		10.00%
Percentage Of Share Price																		25.00%
Contribution Rate						14.00%
Options authorized Free of Charge Share Award Granted and Outstanding																						200,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period									40,000								210,000
Issuance of ordinary shares on exercise of stock -options (in shares)						200,050
Accumulated Statutory Deficit \| $	$ 161,100,000															$ 161,100,000
Increased Contribution Rate																30.00%
Warrants One [Member]
Class Of Warrant Or Right Exercisable	2,200,000															2,200,000				2,200,000
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / Warrant	7.44															7.44				7.44
Warrants Two [Member]
Class Of Warrant Or Right Exercisable	1,100,000															1,100,000				1,100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / Warrant	11															11				11.00
Eclat Pharmaceuticals [Member]
Warrants Issued During Period Warrants New Issues \| $		$ 3,300,000														$ 3,300,000
Free Share Awards [Member]
Options authorized Free of Charge Share Award Granted and Outstanding																			200,000		200,000		200,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	189,700		200,000			230,000				295,000			25,000	40,000			210,000
Issuance of ordinary shares on exercise of stock -options (in shares)			267,400			200,050
Free Share Awards [Member] \| Issue One [Member]
Issuance of ordinary shares on exercise of stock -options (in shares)	208,150
Free Share Awards [Member] \| Issue Two [Member]
Issuance of ordinary shares on exercise of stock -options (in shares)	5,000
Free Share Awards [Member] \| Issue Three [Member]
Issuance of ordinary shares on exercise of stock -options (in shares)	45,000

Income taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
France	$ (7,930)	$ (8,582)	$ (8,766)
France [Member]
France	(14,216)	(8,582)	(8,766)
United States [Member]
France	$ 6,286	$ 0	$ 0

Income taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
Income taxes (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income tax benefit (provision) computed at the statutory rate (US & France)	$ 2,224	$ 2,860	$ 2,922
Deferred Tax Allowance	(4,738)	(2,860)	(2,922)
Business Tax	(56)	(192)	(209)
Non Taxable remeasurement of fair value accounting	7,303	0	0
Temporary differences	(31)	0	0
Total	$ 4,702	$ (192)	$ (209)

Income taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Deferred income tax assets:
Net taxable operating loss carry-forwards (not utilized)	$ 65,657	$ 53,230
Other deferred income tax assets	3,656	4,133
Valuation allowance for french activities	(64,356)	(57,105)
Net deferred income tax assets	4,957	258
Deferred income tax liabilities	(19,086)	(258)
Deferred income taxes, net	$ (14,130)	$ 0

Income taxes (Details 3) $ in Thousands	Dec. 31, 2012 USD ($)
2013	$ 6,632
Total current portion	6,632
2014	7,450
2015	6,275
Total long term portion	13,725
Total	$ 20,357

- Definition

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all domestic and foreign income tax obligations due. This amount is the total of current and noncurrent accrued income taxes.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.15)
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03.15(b))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 15
-Subparagraph b(1)
-Article 7

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Section Appendix E
-Paragraph 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 15
-Subparagraph 1
-Article 9

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 48
-Paragraph 15, 21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.

+ References + Details

Income taxes (Details Textual) - USD ($)	12 Months Ended
Income taxes (Details Textual) - USD ($)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate			33.33%
Income tax	$ (4,702,000)	$ 192,000	$ 209,000
Deferred Tax Assets, Other Tax Carryforwards	4,647,000
Deferred Tax Assets, Tax Credit Carryforwards, Research	$ 20,357,000
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential	40.00%
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	$ 184,716,000
Deferred Tax Assets, Operating Loss Carryforwards, Foreign	9,800,000
Tax Loss Resulting In Increase In Operating Loss Carryforward	$ 26,369,000
Percentage Of Valuation Allowance	100.00%
Description Of Annual Utilization, Operating Loss Carry Forward	annual utilization is limited to 1,000,000 plus 50% of any taxable income in excess of this threshold
Pre Acquisition Tax Loss	$ 49,000,000
Pre Acquisition Tax Loss Per Year	1,800,000
France [Member]
Operating Loss Carryforwards	184,716,000
United States [Member]
Operating Loss Carryforwards	9,800,000
French Government [Member]
Deferred Tax Assets, Other Tax Carryforwards	$ 26,369,000

Employee Retirement plans (Details)	12 Months Ended
Employee Retirement plans (Details)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Average increase of salaries	3.00%	3.00%	3.00%
Discounted interest rate	3.00%	4.50%	4.75%
Turn over	actuarial standard and average of the last 5 years	actuarial standard and average of the last 5 years	actuarial standard and average of the last 5 years
Age of retirement	60 to 65 years actuarial standard based on age and professional status	60 to 65 years actuarial standard based on age and professional status	60 to 65 years actuarial standard based on age and professional status

Employee Retirement plans (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Benefit obligations at beginning of year	$ 2,106	$ 1,880
Service cost	162	166
Interest cost	91	93
Plan amendments	0	0
Benefits paids	(267)	(10)
Actuarial loss (gain)	723	58
Exchange rate changes	4	(81)
Benefit obligations at end of year	$ 2,819	$ 2,106

- Definition

1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Projected Benefit Obligation
-URI http://asc.fasb.org/extlink&oid=6522206

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accumulated Postretirement Benefit Obligation
-URI http://asc.fasb.org/extlink&oid=6503904

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 6
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph E1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. This item represents a periodic decrease to the plan obligations and a decrease to plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 60
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39716-114964

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 30
-Glossary Benefits
-URI http://asc.fasb.org/extlink&oid=6506267

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 60
-Glossary Benefits
-URI http://asc.fasb.org/extlink&oid=6506309

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
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-Paragraph 1
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-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Postretirement Benefits
-URI http://asc.fasb.org/extlink&oid=6521376

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Subparagraph (b)(5)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References + Details

- Definition

The amount of increase or decrease due to a change in the terms of an existing plan or the initiation of a new plan. A plan amendment may increase or decrease benefits, including those attributed to years of service already rendered.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 60
-Glossary Plan Amendment
-URI http://asc.fasb.org/extlink&oid=6520743

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(7)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 30
-Glossary Plan Amendment
-URI http://asc.fasb.org/extlink&oid=6520782

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Service Cost (Component of Net Periodic Pension Cost)
-URI http://asc.fasb.org/extlink&oid=6525008

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a, h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Employee Retirement plans (Details 2) $ in Thousands	Dec. 31, 2012 USD ($)
Defined Benefit Plan, Expected Future Benefit Payments, 12/31/2013	$ 0
Defined Benefit Plan, Expected Future Benefit Payments, 12/31/2014	60,711
Defined Benefit Plan, Expected Future Benefit Payments, 12/31/2015	202,173
Defined Benefit Plan, Expected Future Benefit Payments, 12/31/2016	234,059
Defined Benefit Plan, Expected Future Benefit Payments, 12/31/2017	0
Defined Benefit Plan, Expected Future Benefit Payments, Next 5 Years	$ 530,305

Employee Retirement plans (Details Textual) - USD ($)	12 Months Ended
Employee Retirement plans (Details Textual) - USD ($)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Defined Contribution Plan, Cost Recognized	$ 1,372,000	$ 1,432,000	$ 1,498,000
Defined Benefit Plan, Benefit Obligation	$ 2,819,000	$ 2,106,000	1,880,000
Defined Contribution Plan, Employer Matching Contribution, Percent	25.00%	25.00%
Defined Contribution Plan Employer Contribution	$ 49,000	$ 49,000
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 140,000	$ 55,000	$ 72,000

- Definition

+ References

+ Details

Fair value of financial instruments (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2009

Assets

Cash and cash equivalents

$ 2,742

$ 3,456

$ 8,184

$ 8,716

Marketable securities

6,413

$ 21,035

$ 23,160

Liabilities

Business Acquisition Contingent Consideration Net

31,933

Cash and Cash Equivalents [Member]

Liabilities

Operational Gain Loss On Fair Value Hedges Recognized In Earnings

Financial Gain Loss On Fair Value Hedges Recognized In Earnings

Gain (Loss) on Fair Value Hedges Recognized in Earnings

Marketable Securities [Member]

Liabilities

Operational Gain Loss On Fair Value Hedges Recognized In Earnings

Financial Gain Loss On Fair Value Hedges Recognized In Earnings

Gain (Loss) on Fair Value Hedges Recognized in Earnings

Fair Value, Inputs, Level 1 [Member]

Assets

Cash and cash equivalents

2,742

Marketable securities

6,413

Liabilities

Business Acquisition Contingent Consideration Net

Fair Value, Inputs, Level 2 [Member]

Assets

Cash and cash equivalents

Marketable securities

Liabilities

Business Acquisition Contingent Consideration Net

Fair Value, Inputs, Level 3 [Member]

Assets

Cash and cash equivalents

Marketable securities

Acquisition Liability Contingent Consideration [Member]

Liabilities

Business Acquisition Contingent Consideration Net

^[1]

24,063

Operational Gain Loss On Fair Value Hedges Recognized In Earnings

^[1]

14,009

Financial Gain Loss On Fair Value Hedges Recognized In Earnings

^[1]

(4,834)

Gain (Loss) on Fair Value Hedges Recognized in Earnings

^[1]

9,175

Acquisition Liability Contingent Consideration [Member] | Fair Value, Inputs, Level 1 [Member]

Liabilities

Business Acquisition Contingent Consideration Net

^[1]

Acquisition Liability Contingent Consideration [Member] | Fair Value, Inputs, Level 2 [Member]

Liabilities

Business Acquisition Contingent Consideration Net

^[1]

Acquisition Liability Contingent Consideration [Member] | Fair Value, Inputs, Level 3 [Member]

Liabilities

Business Acquisition Contingent Consideration Net

^[1]

24,063

Acquisition Liability Note [Member]

Liabilities

Business Acquisition Contingent Consideration Net

^[2]

5,713

Operational Gain Loss On Fair Value Hedges Recognized In Earnings

^[2]

794

Financial Gain Loss On Fair Value Hedges Recognized In Earnings

^[2]

(880)

Gain (Loss) on Fair Value Hedges Recognized in Earnings

^[2]

(86)

Acquisition Liability Note [Member] | Fair Value, Inputs, Level 1 [Member]

Liabilities

Business Acquisition Contingent Consideration Net

^[2]

Acquisition Liability Note [Member] | Fair Value, Inputs, Level 2 [Member]

Liabilities

Business Acquisition Contingent Consideration Net

^[2]

Acquisition Liability Note [Member] | Fair Value, Inputs, Level 3 [Member]

Liabilities

Business Acquisition Contingent Consideration Net

^[3]

5,713

Acquisition Liability Warrant Consideration [Member]

Liabilities

Business Acquisition Contingent Consideration Net

^[3]

2,157

Operational Gain Loss On Fair Value Hedges Recognized In Earnings

^[3]

9,070

Financial Gain Loss On Fair Value Hedges Recognized In Earnings

^[3]

838

Gain (Loss) on Fair Value Hedges Recognized in Earnings

^[3]

9,908

Acquisition Liability Warrant Consideration [Member] | Fair Value, Inputs, Level 1 [Member]

Liabilities

Business Acquisition Contingent Consideration Net

^[3]

Acquisition Liability Warrant Consideration [Member] | Fair Value, Inputs, Level 2 [Member]

Liabilities

Business Acquisition Contingent Consideration Net

^[3]

Acquisition Liability Warrant Consideration [Member] | Fair Value, Inputs, Level 3 [Member]

Liabilities

Business Acquisition Contingent Consideration Net

^[3]

$ 2,157

[1]	Acquisition liability contingent consideration: the fair value is estimated using a discounted cash flow model based on probability adjusted projected annual gross profit of each of the products which formed the project portfolio at the time of acquisition of clat Pharmaceuticals (Note 15). The fair value of the contingent consideration will change over time in accordance with the changes in market conditions and thus business plan projections as the relate to market size, market share, product pricing, competitive landscape, gross profit margins expected for each of the products.
[2]	Acquisition liability Note: the Company uses a probability-weighted discounted cash flow model (see note 15).
[3]	Acquisition liability warrant consideration: the Company uses a Black-Scholes option pricing model. The fair value of the warrant consideration will change over time depending on the volatility and share price at balance sheet date.

Commitments and Contingencies (Details) $ in Thousands	Dec. 31, 2012 USD ($)
2013	$ 991
2014	502
2015	300
2016	23
2017	17
TOTAL	$ 1,833

Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	May 31, 2012
Operating Leases, Rent Expense, Net	$ 1,081,000	$ 1,124,000	$ 1,470,000
Loss Contingency, Settlement Agreement, Consideration				$ 400,000

Industry and geographic information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Revenue:
Revenues	$ 26,101	$ 32,600	$ 37,094
United Kingdom and Ireland [Member]
Revenue:
Revenues	15,967	17,619	16,641
USA [Member]
Revenue:
Revenues	3,890	3,694	3,929
France [Member]
Revenue:
Revenues	2,930	1,763	2,425
Europe [Member]
Revenue:
Revenues	$ 3,313	$ 9,524	$ 14,098

Industry and geographic information (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Long-lived assets:
Long Lived Assets	$ 92,226	$ 31,605
USA [Member]
Long-lived assets:
Long Lived Assets	60,260	5
France [Member]
Long-lived assets:
Long Lived Assets	$ 31,966	$ 31,600

Industry and geographic information (Details Textual) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Revenues	$ 560	$ 560	$ 26,314	$ 33,209
Gsk [Member]
Entity-Wide Revenue, Major Customer, Percentage			63.00%	67.00%	46.00%

Post Balance Sheet Events (Details Textual) - Subsequent Event [Member] $ in Millions	12 Months Ended
	Dec. 31, 2012 USD ($)
Debt Financing Facility Agreement Amount	$ 15.0
Facility Agreement [Member]
Debt Financing Facility Agreement Amount	15.0
Premium On Reimbursement	$ 2.6
Long Term Debt, Repayment Of Principal In First Year	10.00%
Long Term Debt, Repayment Of Principal In Second Year	20.00%
Long Term Debt, Repayment Of Principal In Third Year	30.00%
Long Term Debt, Repayment Of Principal In Fourth Year	40.00%
Interest Payable, Percentage	12.50%
Fund Raised From Debt Financing Facility	$ 12.4
Royalty Agreement [Member]
Fund Raised From Debt Financing Facility	$ 2.6
Long Term Debt Repayment Percentage	1.75%
Debt Repayment Term	Dec. 31, 2024