LEASES (Tables)

12 Months Ended

Dec. 31, 2020

Leases

Schedule of Information on Leases

Information on leases:

	Year ended December 31,
	2019		2020
Interest expense on lease liabilities		139		144
Expenses relating to short-term leases		444		566
Total cash outflow for leases (1)		630		652

(1) As of the year ended December 31,2020 the cash flow for leases includes $144 which was classified under CAPEX as Leashold improvments.

Schedule of Disclosures of Right-of-Use Assets

Disclosures in respect of RSU assets:

                 Right-of-use assets

     Balance as of December 31, 2020:

	Buildings			Motor vehicles			Total
Cost
Balance as of January  1, 2020		2,362			442			2,804
New leases		-			305			305
Adjustments for indexation		(17	)		(18	)		(35	)
Disposals		(76	)		(217	)		(293	)
Termination of leases		(44	)		-			(44	)
Balance as of December 31, 2020		2,225			512			2,737
Accumulated depreciation
Balance as of January  1, 2020		381			194			575
Depreciation and amortization		249			178			427
Re-classified to Leasehold improvements		144			-			144
Disposals		(76	)		(217	)		(293	)
Balance as of December 31, 2020		698			155			853
Disposals
Depreciated cost
Balance as of December 31, 2020		1,527			357			1,884

                        Balance as of December 31, 2019:

	Buildings		Motor vehicles		Total
Cost
Balance as of January  1, 2019		-		46		46
Cumulative effect adjustment on accumulated ROU assets as a result of adopting IFRS 16		2,335		187		2,522
New leases		-		209		209
Adjustments for indexation		27		-		27
Balance as of December 31, 2019		2,362		442		2,804
Accumulated depreciation
Balance as of January  1, 2019		-		-		-
Depreciation and amortization		381		194		575
Balance as of December 31, 2019		381		194		575
Depreciated cost
Balance as of December 31, 2019		1,981		248		2,229

Schedule of Disclosures of Lease Liabilities

Disclosures in respect of lease liabilities:

Lease liabilities

                        Balance as of December 31, 2020:

	Buildings			Motor vehicles			Total
Balance as of January  1, 2020		2,225			225			2,450
Repayment of leases liabilities		(479	)		(173	)		(652	)
Effect of changes in exchange rates		134			28			162
New finance lease obligation recognized		-			283			283
Adjustments for indexation		(17	)		(18	)		(35	)
Interest		134			10			144
Disposals-Termination of leases		(44	)		(1	)		(45	)
Balance as of December 31, 2020		1,953			354			2,307
Current maturities of long-term leases		(396	)		(170	)		(566	)
Lease liability Balance as of December 31, 2020		1,557			184			1,741

                        Balance as of December 31, 2019:

	Buildings			Motor vehicles			Total
Balance as of January  1, 2019		-			-			-
Cumulative effect adjustment on accumulated liabilities as a result of adopting IFRS 16		2,344			178			2,522
Repayment of leases liabilities		(458	)		(172	)		(630	)
Effect of changes in exchange rates		189			10			199
New finance lease obligation recognized		-			193			193
Adjustments for indexation		11			16			27
Interest		139			-			139
Balance as of December 31, 2019		2,225			225			2,450
Current maturities of long-term leases		(403	)		(41	)		(444	)
Lease liability Balance as of December 31, 2019		1,822			184			2,006