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Earnings (loss) per Share
12 Months Ended
Dec. 31, 2019
Disclosure of earnings per share [text block] [Abstract]  
Disclosure of earnings per share [text block]

Note 31 - Earnings (loss) per Share


The calculation of basic and diluted earnings per share was based on income (loss) attributable to ordinary shareholders, and on a weighted average number of ordinary shares outstanding, calculated as follows:


   Year ended December 31 
   2017   2018   2019 
   NIS   NIS   NIS 
             
Earnings (loss) attributable to ordinary Shareholders               
Basic earnings (loss) for the year   78    (1,029)   (853)
Effect of diluted per share loss in a subsidiary   -    -    - 
Diluted earnings (loss) for the year   78    (1,029)   (853)

   Year ended December 31 
   2017   2018   2019 
   Thousands of   Thousands of   Thousands of 
   shares of NIS 0.1   shares of NIS 0.1   Shares of NIS 0.1 
   par value   par value   par value 
             
Balance as at January 1   29,889    29,889    29,889 
Effect of shares issued during the year   -    -    13,297 
Weighted average number of ordinary shares (basic and diluted) as at December 31   29,889    29,889    43,186