	Financial assets at amortized cost		Financial assets at fair value through profit or loss						Subtotal financial assets		Non- financial assets		Total
			Level 1		Level 2		Level 3
June 30, 2021
Assets as per Statements of Financial Position
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables)		7,231		-		-		-		7,231		4,942		12,173
Investments in financial assets:
- Public companies’ securities		-		976		-		-		976		-		976
- Bonds		-		2,711		-		-		2,711		-		2,711
- Others		10		639		-		48		697		-		697
Cash and cash equivalents:
- Cash at bank and on hand		1,128		-		-		-		1,128		-		1,128
- Short-term investments		-		803		-		-		803		-		803
Total assets		8,369		5,129		-		48		13,546		4,942		18,488

	Financial liabilities at amortized cost		Financial liabilities at fair value through profit or loss						Subtotal financial liabilities		Non- financial liabilities		Total
			Level 1		Level 2		Level 3
June 30, 2021
Liabilities as per Statements of Financial Position
Trade and other payables		2,884		-		-		-		2,884		3,606		6,490
Borrowings (excluding finance leases)		62,133		-		-		-		62,133		-		62,133
Derivative financial instruments:
- Swaps		-		-		57		-		57		-		57
Total liabilities		65,017		-		57		-		65,074		3,606		68,680

	Financial assets at amortized cost		Financial assets at fair value through profit or loss						Subtotal financial assets		Non- financial assets		Total
			Level 1		Level 2		Level 3
June 30, 2020
Assets as per Statements of Financial Position
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables)		74,133		-		-		-		74,133		22,004		96,137
Investments in financial assets:		-		-		-		-		-		-		-
- Public companies’ securities		-		862		345		-		1,207		-		1,207
- Private companies’ securities		-		-		-		4,369		4,369		-		4,369
- Deposits		1,437		92		-		-		1,529		-		1,529
- Bonds		-		13,868		2,169		-		16,037		-		16,037
- Investments in financial assets with quotation		-		9,760		1,217		348		11,325		-		11,325
Derivative financial instruments		-		-		-		-		-		-		-
- Foreign-currency future contracts		-		-		194		-		194		-		194
- Others		93		-		30		213		336		-		336
Restricted assets (i)		12,136		-		-		-		12,136		-		12,136
Financial assets available for sale:		-		-		-		-		-		-		-
- Clal		-		5,072		-		-		5,072		-		5,072
Cash and cash equivalents:		-		-		-		-		-		-		-
- Cash at bank and on hand		37,059		-		-		-		37,059		-		37,059
- Short term investments		94,064		4,596		-		-		98,660		-		98,660
Total assets		218,922		34,250		3,955		4,930		262,057		22,004		284,061

	Financial liabilities at amortized cost		Financial liabilities at fair value through profit or loss						Subtotal financial liabilities		Non- financial liabilities		Total
			Level 1		Level 2		Level 3
June 30, 2020
Liabilities as per Statements of Financial Position
Trade and other payables		37,529		-		-		-		37,529		10,296		47,825
Borrowings (excluding finance leases)		564,991		-		-		-		564,991		-		564,991
Derivative financial instruments:		-
- Foreign-currency future contracts		-		-		207		-		207		-		207
- Others		-		-		1,436		30		1,466		-		1,466
- Forwards		-		-		92		-		92		-		92
Total liabilities		602,520		-		1,735		30		604,285		10,296		614,581

	Financial assets / liabilities at amortized cost			Financial assets / liabilities at fair value through profit or loss			Total
June 30, 2021
Interest income (i)		360			-			360
Interest expense (i)		(6,409	)		-			(6,409	)
Interest expense on lease liabilities (i)		(97	)		-			(97	)
Foreign exchange gains, net (i)		7,020			-			7,020
Dividend income (i)		1			-			1
Loss from repurchase of negotiable obligations (i)		(95	)		-			(95	)
Fair value gain on financial assets at fair value through profit or loss (i)		-			5,318			5,318
Interest generated by operating credits		97			-			97
Gain on derivative financial instruments, net (i)		-			(452	)		(452	)
Other finance costs (i)		(866	)		-			(866	)
Total financial instruments		11			4,866			4,877

	Financial assets / liabilities at amortized cost			Financial assets / liabilities at fair value through profit or loss			Total
June 30, 2020
Interest income (i)		299			-			299
Interest expense (i)		(8,607	)		-			(8,607	)
Interest expense on lease liabilities (i)		(81	)		-			(81	)
Foreign exchange gains, net (i)		(9,383	)		-			(9,383	)
Dividend income		21			-			21
Gain from repurchase of negotiable obligations (i)		139			-			139
Fair value gain on financial assets at fair value through profit or loss (i)		-			505			505
Interest generated by operating credits		254			-			254
Gain on derivative financial instruments, net (i)		-			(549	)		(549	)
Other finance costs (i)		(563	)		-			(563	)
Total financial instruments		(17,921	)		(44	)		(17,965	)

	Financial assets / liabilities at amortized cost			Financial assets / liabilities at fair value through profit or loss		Total
June 30, 2019
Interest income (i)		260			-		260
Interest expense (i)		(6,667	)		-		(6,667	)
Foreign exchange gains, net (i)		1,507			-		1,507
Dividend income		21			-		21
Fair value gain on financial assets at fair value through profit or loss (i)		-			1,026		1,026
Interest generated by operating credits		369			-		369
Gain on derivative financial instruments, net (i)		-			837		837
Other finance costs (i)		(520	)		-		(520	)
Total financial instruments		(5,030	)		1,863		(3,167	)

Description	Pricing model / method	Parameters	Fair value hierarchy	Range
Promissory note	Theoretical price	Price of the underlying (Market price) and volatility of the share (historical) and market interest rate (Libor Curve).	Level 3	Price of the underlying 3 to 4. Volatility of the share 57% to 77%. Market interest rate 0.75% to 1.25%
Investments in financial assets - Other private companies’ securities (*)	Cash flow / NAV - Theoretical price	Projected revenue discounted at the discount rate The value is calculated in accordance with shares in the equity funds on the basis of their Financial Statements, based on fair value or investments assessments.	Level 3	1 - 3.5
Derivative financial instruments Forwards	Theoretical price	Underlying asset price and volatility	Level 2 and 3	-