| RIGHT-OF-USE ASSETS [Text Block] |
NOTE 12:- RIGHT-OF-USE ASSETS
| |
|
Land and
buildings (*) |
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|
Motor
vehicles |
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|
Total |
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| Cost: |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
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| Balance as of January 1, 2019 |
$ |
777 |
|
$ |
— |
|
$ |
777 |
|
| |
|
|
|
|
|
|
|
|
|
| Additions during the year: |
|
|
|
|
|
|
|
|
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| New leases |
|
167 |
|
|
229 |
|
|
396 |
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| Adjustments arising from translating financial statements from functional currency to presentation currency |
|
11 |
|
|
2 |
|
|
13 |
|
| Disposals during the year: |
|
|
|
|
|
|
|
|
|
| Termination of leases |
|
— |
|
|
(36 |
) |
|
(36 |
) |
| |
|
|
|
|
|
|
|
|
|
| Balance as of December 31, 2019 |
|
955 |
|
|
195 |
|
|
1,150 |
|
| |
|
|
|
|
|
|
|
|
|
| Additions during the year: |
|
|
|
|
|
|
|
|
|
| New leases |
|
— |
|
|
107 |
|
|
107 |
|
| Adjustments arising from translating financial statements from functional currency to presentation currency |
|
50 |
|
|
12 |
|
|
62 |
|
| Disposals during the year: |
|
|
|
|
|
|
|
|
|
| Termination of leases |
|
— |
|
|
(73 |
) |
|
(73 |
) |
| |
|
|
|
|
|
|
|
|
|
| Balance as of December 31, 2020 |
|
1,005 |
|
|
241 |
|
|
1,246 |
|
| |
|
|
|
|
|
|
|
|
|
| Accumulated depreciation: |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
| Balance as of January 1, 2019 |
|
— |
|
|
— |
|
|
— |
|
| |
|
|
|
|
|
|
|
|
|
| Additions during the year: |
|
|
|
|
|
|
|
|
|
| Depreciation and amortization |
|
79 |
|
|
57 |
|
|
136 |
|
| Adjustments arising from translating financial statements from functional currency to presentation currency |
|
1 |
|
|
— |
|
|
1 |
|
| Disposals during the year: |
|
|
|
|
|
|
|
|
|
| Termination of leases |
|
— |
|
|
(10 |
) |
|
(10 |
) |
| |
|
|
|
|
|
|
|
|
|
| Balance as of December 31, 2019 |
|
80 |
|
|
47 |
|
|
127 |
|
| |
|
|
|
|
|
|
|
|
|
| Additions during the year: |
|
|
|
|
|
|
|
|
|
| Depreciation and amortization |
|
107 |
|
|
102 |
|
|
209 |
|
| Adjustments arising from translating financial statements from functional currency to presentation currency |
|
7 |
|
|
3 |
|
|
10 |
|
| Disposals during the year: |
|
|
|
|
|
|
|
|
|
| Termination of leases |
|
— |
|
|
(35 |
) |
|
(35 |
) |
| |
|
|
|
|
|
|
|
|
|
| Balance as of December 31, 2020 |
|
194 |
|
|
117 |
|
|
311 |
|
| |
|
|
|
|
|
|
|
|
|
| Depreciated cost at December 31, 2020 |
$ |
811 |
|
$ |
124 |
|
$ |
935 |
|
| Depreciated cost at December 31, 2019 |
$ |
875 |
|
$ |
148 |
|
$ |
1,023 |
|
(*) In August 2010, Focus signed an agreement with a farmer, located in the south of Israel (the "Farmer"), according to which Focus and the Farmer will jointly operate an area of 7,000 square meters (the "facility") for the cultivation and processing of medical cannabis (the "Venture"). For the purpose of this venture, the parties will operate in the framework of Focus. As part of the agreement, 26% of the share capital of Focus was allocated to the Farmer.
On December 1, 2016, Focus signed with the Farmer an additional agreement, according to which Focus will operate an additional area of 6,000 square meters for the cultivation and processing of medical cannabis, under the framework of Focus.
On October 29, 2019, Focus signed with the Farmer an additional agreement, according to which Focus will operate an additional area of 7,500 square meters for the cultivation and processing of medical cannabis, under the framework of Focus.
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