| LEASING [Text Block] |
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Premises
|
|
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Vehicles
|
|
|
Total
|
|
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Cost:
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
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Balance at December 31, 2023
|
|
$
|
3,703
|
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|
$
|
675
|
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|
$
|
4,378
|
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|
Changes during the year:
|
|
|
|
|
|
|
|
|
|
|
|
|
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New leases
|
|
|
-
|
|
|
|
40
|
|
|
|
40
|
|
|
Termination of leases
|
|
|
-
|
|
|
|
(92
|
)
|
|
|
(92
|
)
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|
Deconsolidation of Oranim
|
|
|
(921
|
)
|
|
|
-
|
|
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(921
|
)
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Currency translation adjustments
|
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|
(5
|
)
|
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|
37
|
|
|
|
32
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
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|
Balance at December 31, 2024
|
|
|
2,777
|
|
|
|
660
|
|
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|
3,437
|
|
|
Changes during the year:
|
|
|
|
|
|
|
|
|
|
|
|
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New leases
|
|
|
-
|
|
|
|
254
|
|
|
|
254
|
|
|
Termination of leases
|
|
|
-
|
|
|
|
(112
|
)
|
|
|
(112
|
)
|
|
Currency translation adjustments
|
|
|
442
|
|
|
|
74
|
|
|
|
516
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
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Balance at December 31, 2025
|
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|
3,219
|
|
|
|
876
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|
|
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4,095
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|
| |
|
|
|
|
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|
|
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|
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Accumulated depreciation:
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|
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|
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|
|
|
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|
| |
|
|
|
|
|
|
|
|
|
|
|
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Balance at December 31, 2023
|
|
|
2,723
|
|
|
|
348
|
|
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|
3,071
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|
|
Changes during the year:
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|
|
|
|
|
|
|
|
|
|
|
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Depreciation and amortization
|
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|
250
|
|
|
|
101
|
|
|
|
351
|
|
|
Termination of leases
|
|
|
-
|
|
|
|
(33
|
)
|
|
|
(33
|
)
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|
Deconsolidation of Oranim
|
|
|
(388
|
)
|
|
|
-
|
|
|
|
(388
|
)
|
|
Currency translation adjustments
|
|
|
(47
|
)
|
|
|
32
|
|
|
|
(15
|
)
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| |
|
|
|
|
|
|
|
|
|
|
|
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Balance at December 31, 2024
|
|
|
2,538
|
|
|
|
448
|
|
|
|
2,986
|
|
|
Changes during the year:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Depreciation and amortization
|
|
|
231
|
|
|
|
87
|
|
|
|
318
|
|
|
Termination of leases
|
|
|
-
|
|
|
|
(86
|
)
|
|
|
(86
|
)
|
|
Currency translation adjustments
|
|
|
251
|
|
|
|
225
|
|
|
|
476
|
|
| |
|
|
|
|
|
|
|
|
|
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Balance at December 31, 2025
|
|
|
3,020
|
|
|
|
674
|
|
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3,694
|
|
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|
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|
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Depreciated cost at December 31, 2025
|
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$
|
199
|
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|
$
|
202
|
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$
|
401
|
|
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|
|
|
|
|
|
|
|
|
|
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Depreciated cost at December 31, 2024
|
|
$
|
239
|
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$
|
212
|
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$
|
451
|
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B. |
Operating lease liabilities:
|
| |
|
Premises
|
|
|
Vehicles
|
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Total
|
|
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|
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Balance at January 1, 2024
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|
$
|
1,119
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$
|
150
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$
|
1,269
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|
|
Changes during the year:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
New leases
|
|
|
-
|
|
|
|
40
|
|
|
|
40
|
|
|
Payment of lease liabilities
|
|
|
(213
|
)
|
|
|
(170
|
)
|
|
|
(383
|
)
|
|
Interest on lease liabilities
|
|
|
19
|
|
|
|
33
|
|
|
|
52
|
|
|
Termination of leases
|
|
|
-
|
|
|
|
(63
|
)
|
|
|
(63
|
)
|
|
Deconsolidation of Oranim
|
|
|
(527
|
)
|
|
|
-
|
|
|
|
(527
|
)
|
|
Currency translation adjustments
|
|
|
(8
|
)
|
|
|
53
|
|
|
|
45
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
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Balance at December 31, 2024
|
|
|
390
|
|
|
|
43
|
|
|
|
433
|
|
|
Changes during the year:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
New leases
|
|
|
-
|
|
|
|
254
|
|
|
|
254
|
|
|
Payment of lease liabilities
|
|
|
(210
|
)
|
|
|
(113
|
)
|
|
|
(323
|
)
|
|
Interest on lease liabilities
|
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|
21
|
|
|
|
20
|
|
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|
41
|
|
|
Termination of leases
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|
-
|
|
|
|
(22
|
)
|
|
|
(22
|
)
|
|
Currency translation adjustments
|
|
|
(21
|
)
|
|
|
14
|
|
|
|
(7
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at December 31, 2025
|
|
$
|
180
|
|
|
$
|
196
|
|
|
$
|
376
|
|
| |
|
December 31
|
|
| |
|
2025
|
|
|
2024
|
|
| |
|
|
|
|
|
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|
Current liability
|
|
$
|
322
|
|
|
$
|
262
|
|
|
Non-current liability
|
|
|
54
|
|
|
|
171
|
|
| |
|
|
|
|
|
|
|
|
|
Balance at December 31
|
|
$
|
376
|
|
|
$
|
433
|
|
| |
C. |
Amounts recognized in statements of cash flow:
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| |
|
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|
| |
|
|
|
|
|
|
|
|
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Amortization of the right for use assets
|
|
|
318
|
|
|
|
351
|
|
|
|
594
|
|
|
Interest on lease liabilities
|
|
|
41
|
|
|
|
52
|
|
|
|
63
|
|
|
Payment of lease liabilities
|
|
|
323
|
|
|
|
383
|
|
|
|
649
|
|
Total negative cash flows in respect of leasing for the years ended December 31, 2025, 2024 and 2023 are approximately $323, $383 and $649, respectively.
| |
D. |
Analysis of contractual payment dates of leasing liability at December 31, 2025:
|
|
Up to a year
|
|
|
341
|
|
|
Between 1-3 years
|
|
|
114
|
|
|
Total (undiscounted)
|
|
|
455
|
|
|