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FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2022

FINANCIAL INSTRUMENTS

Schedule of maturity profile of financial liabilities based on contractual undiscounted payments (including interest payments)

December 31, 2022


		Less than one year			1 to 2 years			2 to 3 years			Total
Trade payables		$	3,234		$	—		$	—		$	3,234
User accounts			3,328			—			—			3,328
Accrued expenses and other payables			4,750			—			—			4,750
Short-term bank loan and credit			2,505			—			—			2,505
Lease liabilities			657			422			2			1,081
Contingent consideration			286			1,250			1,000			2,536
		$	14,760		$	1,672		$	1,002		$	17,434

December 31, 2021:


		Less than one year			1 to 2 years			2 to 3 years			Total
Trade payables		$	587		$	—		$	—		$	587
User accounts			9,201			—			—			9,201
Accrued expenses and other payables			2,873			—			—			2,873
Lease liabilities			702			658			467			1,827
Contingent consideration			300			300			—			600
		$	13,663		$	958		$	467		$	15,088

Schedule of changes in liabilities arising from financing activities


														Total
														liabilities
														arising
c											Short-term			from
		Long-term			Lease			Contingent			bank loan and			financing
		bank loan			liabilities			consideration			credit			activities
Balance as of December 31, 2020		$	368		$	2,020		$	—		$	—		$	2,388
New leases			—			305			—			—			305
Modification			—			49			—			—			49
Contingent payment for a business combination			—			—			1,375			—			1,375
Cash flows			(364)			(574)			—			—			(938)
Currency revaluations			(4)			(57)			—						(61)
Balance as of December 31, 2021			—			1,743			1,375			—			3,118
New leases			—			74			—			—			74
Contingent payment for a business combination			—						1,768			—			1,768
Changes in the fair value of contingent consideration			—			—			(1,037)			—			(1,037)
Cash flows			—			(688)			—			2,505			1,817
Currency revaluations			—			(121)			—			—			(121)
Balance as of December 31, 2022		$	—		$	1,008		$	2,106		$	2,505		$	5,619

Schedule of fair value measurement hierarchy for financial instruments assets and liabilities carried at fair value

As of December 31, 2022:


		Fair value hierarchy
		Level 1			Level 2			Level 3			Total
Assets measured at fair value:
Other current receivables - hedge instruments		$	12		$	—		$	—		$	12
Liabilities measured at fair value:
Other current liabilities - contingent payment for a business combination			—			—			(729)			(729)
Other current payables - hedge instruments			(66)			—			—			(66)
Other long-term liabilities - contingent payment for a business combination		$	—		$	—		$	(1,377)		$	(1,377)

As of December 31, 2021:


		Fair value hierarchy
		Level 1			Level 2			Level 3			Total
Assets measured at fair value:
Other current receivables - hedge instruments		$	19		$	—		$	—		$	19
Liabilities measured at fair value:
Other current liabilities - contingent payment for a business combination			—			—			(688)			(688)
Other current payables - hedge instruments			(10)			—			—			(10)
Other long-term liabilities - contingent payment for a business combination		$	—		$	—		$	(687)		$	(687)

Schedule of changes in level 3


		Accrued
		expenses and			Other long-
		other			term
		payables			liabilities			Total

Fair value as of December 31, 2021		$	688		$	687		$	1,375
Business combination (see Note 5a)			—			1,768			1,768
Change in fair value			(263)			(774)			(1,037)
Classification of current maturity			304			(304)			—

		$	729		$	1,377		$	2,106