RELATED PARTIES (Tables)

12 Months Ended

Dec. 31, 2023

Related Party Transactions [Abstract]

SCHEDULE OF RELATED PARTY EXPENSES

A. Transactions and balances with related parties

	Year ended December 31,
	2023		2022
General and administrative expenses:
Salaries and fees to officers (*)		4,542,602		7,273,395
(*) of which share-based compensation		2,190,495		4,722,612
Research and development expenses:
Salaries and fees to officers (*)		372,428		226,113
(*) of which share-based compensation		145,542		130,200

B. Balances with related parties and officers:

	December 31,
	2023		2022
Other current assets		62,647		50,253
Other accounts liabilities		113,615		-
Liability for employee rights upon retirement		129,768		229,167
Long term loan from related party (*)		2,012,339		2,012,339

(*) Received from UCG by December 31, 2021. The loan bears no interest.