Marketable Securities – InterCure Ltd

6 Months Ended

Jun. 30, 2021

Marketable Securities - InterCure Ltd [Abstract]

MARKETABLE SECURITIES – InterCure Ltd

NOTE 6: 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:

	June 30,		December 31,
	2021		2020
	U.S. dollars in thousands
Marketable securities – InterCure Ltd		3,379		2,411

The entire investment in marketable securities is classified as a financial asset at fair value through profit or loss. As of December 31, 2020 the Company holds approximately 1.76% of InterCure Ltd’s shares (the shares are traded at the Tel-Aviv Stock Exchange - “TASE”).

c. Changes in marketable securities for the six months ended June 30, 2021 and the year ended December 31, 2020 were all from changes in the fair value (no sales occurred).