Marketable Securities - InterCure Ltd

12 Months Ended

Dec. 31, 2019

Marketable Securities - InterCure Ltd [Abstract]

MARKETABLE SECURITIES - InterCure Ltd

NOTE 7: MARKETABLE SECURITIES – InterCure Ltd

a. All marketable securities held by the Company constitute Level 1 financial instruments, as defined in IFRS 13 - "Fair Value Measurement". Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.

b. The Company holds the following financial instruments:

	December 31,
	2019		2018
	U.S. dollars in thousands
Marketable securities		2,273		2,847
Marketable securities		2,273		2,847

The entire investment in marketable securities is classified as a financial asset at fair value through profit or loss.

c. Changes in marketable securities for the years ended December 31, 2019 and 2018, were as follows:

	December 31,
	2019			2018
	U.S. dollars in thousands
Fair value opening balance		2,847			298
Sales		-			(204	)
Changes in fair value during the year		(574	)		2,753
		2,273			2,847