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DERIVATIVES AND HEDGING ACTIVITIES (Tables)

6 Months Ended

Jun. 30, 2016

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments

		December 31,				June 30,
		2015				2016
		Audited				Unaudited
Derivative assets:
SWAP - convertible debts		$	366			$	750
Option contracts			242				106
Other			-				19
Total assets		$	608			$	875
Derivative liabilities:
Option contracts		$	214			$	49
Total liabilities		$	214			$	49

Schedule of Increase in Unrealized Gains (Losses)

	Six months ended June 30,
	2015				2016
	Unaudited				Unaudited
Option contracts		$	150			$	131
Forward contracts			285				-
Total unrealized gain		$	435			$	131

Schedule of Net (Gains) Losses Reclassified

	Six months ended June 30,
	2015				2016
	Unaudited				Unaudited
Option contracts		$	(20	)		$	(16	)
Forward contracts			(18	)			(86	)
Total realized loss		$	(38	)		$	(102	)

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- Definition

Tabular disclosure of the effective portion of the gains and losses on derivative instruments designated (and non-derivative instruments) designated and qualifying in cash flow hedges and net investment hedges that was recognized in other comprehensive income (loss) during the current period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-Subparagraph (b)
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- Definition

Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
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- Definition

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

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