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EMPLOYEE BENEFIT LIABILITIES, NET (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
EMPLOYEE BENEFIT LIABILITIES, NET |
Schedule of contributions and contributions for benefits represent defined contribution plans | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2022 |  | 2021 |  | 2020
Expenses – defined contribution plan | ​ | $ | 461 | ​ | $ | 544 | ​ | $ | 429
​
Schedule of changes in the defined benefit obligation and fair value of plan assets | Changes in the defined benefit obligation and fair value of plan assets:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021
Defined benefit obligation: | ​ | ​ | ​ | ​ | ​ | ​
Balance as of January 1, | ​ | $ | 1,474 | ​ | $ | 1,080
Current service cost | ​ | ​ | 296 | ​ | ​ | 321
Payments | ​ | ​ | (142) | ​ | ​ | (46)
Net interest expense | ​ | ​ | 38 | ​ | ​ | 26
Total expenses recognized in profit or loss for the period | ​ | ​ | 192 | ​ | ​ | 301
Loss (profit) from remeasurement in other comprehensive loss – actuarial loss, net | ​ | ​ | (275) | ​ | ​ | 85
Effect of changes in foreign exchange rates | ​ | ​ | (25) | ​ | ​ | 8
Balance as of December 31, | ​ | ​ | 1,366 | ​ | ​ | 1,474
Fair value of plan assets: | ​ | ​ | ​ | ​ | ​ | ​
Balance as of January 1, | ​ | ​ | (84) | ​ | ​ | (71)
Net interest income | ​ | ​ | (2) | ​ | ​ | (2)
Loss (gain) from remeasurement in other comprehensive gain, net | ​ | ​ | 8 | ​ | ​ | (4)
Effect of changes in foreign exchange rates | ​ | ​ | 10 | ​ | ​ | (3)
Contributions | ​ | ​ | (4) | ​ | ​ | (4)
Balance as of December 31, | ​ | ​ | (72) | ​ | ​ | (84)
Net defined liability: | ​ | ​ | ​ | ​ | ​ | ​
Balance as of January 1, | ​ | ​ | 1,390 | ​ | ​ | 1,009
Current service cost | ​ | ​ | 296 | ​ | ​ | 321
Payments | ​ | ​ | (142) | ​ | ​ | (46)
Net interest expense | ​ | ​ | 36 | ​ | ​ | 24
Total expenses recognized in profit or loss for the period | ​ | ​ | 190 | ​ | ​ | 299
Loss (gain) from remeasurement in other comprehensive loss – actuarial loss, net | ​ | ​ | (267) | ​ | ​ | 81
Effect of changes in foreign exchange rates | ​ | ​ | (15) | ​ | ​ | 5
Contributions | ​ | ​ | (4) | ​ | ​ | (4)
Balance as of December 31, | ​ | $ | 1,294 | ​ | $ | 1,390
​
Schedule of principal assumptions underlying the defined benefit plan | ​ NOTE 16: — EMPLOYEE BENEFIT LIABILITIES, NET (Cont.) The principal assumptions underlying the defined benefit plan: ​
​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021
​ | ​ | %
Discount rate (*) | ​ | 4.9 - 5.2 | ​ | 2.5 - 2.9
Expected rate of salary increase | ​ | 5 | ​ | 5
​
​ | ​ | ​ | ​ | ​
​ | ​ | Number of years
Life expectation at the age of 65 |  | 8.3 - 13.2 |  | 9.4 - 14.2
​
| (*) | The discount rate is based on high-quality CPI-linked corporate bonds for the defined benefit obligation in Israel or high-quality USD corporate bonds for other countries.

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