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LEASES

12 Months Ended

Dec. 31, 2022

LEASES

LEASES

NOTE 10: — LEASES

a. Information on leases:

The Company has lease agreements that include mainly leases of buildings or offices that are used to maintain the Company’s ongoing operations. The weighted average lease term as of December 31, 2022 and 2021 is 1.8 and 2.8 years, respectively. Some of these lease agreements include extension options.

​

​	​	​	​	​	​	​
​	​	December 31,
​		2022			2021
​	​	​	​	​	​	​
Interest expense on lease liabilities	​	$	49	​	$	51
Total cash outflow for leases	​	$	737	​	$	625

​

The Company has leases that include extension options. These options provide flexibility in managing the leased assets and align with the Company’s business needs.

The Company exercises significant judgment in deciding whether it is reasonably certain that the extension options will be exercised.

b. Disclosures in respect of right-of-use assets:

​

​	​	​	​	​	​	​	​	​	​
​	​	Right-of-use		​	Accumulated		​	Right-of-use
​		leased offices			depreciation			assets, net
Balance as of January 1, 2021	​	$	2,570	​	$	(416)	​	$	2,154
Addition	​	​	305	​	​	(519)	​	​	(214)
Modification	​	​	49	​	​	—	​	​	49
Rent deposits	​	​	(6)	​	​	—	​	​	(6)
Balance as of December 31, 2021	​	​	2,918	​	​	(935)	​	​	1,983
Addition	​	​	74	​	​	(655)	​	​	(581)
Rent deposits	​	​	(18)	​	​	—	​	​	(18)
Balance as of December 31, 2022	​	$	2,974	​	$	(1,590)	​	$	1,384

​

The discount rates used at inception of new leases are based on the estimated rate of the Company’s incremental borrowing in each lease, depending on the amount of the lease, its average life and the quality of the leased property. The discount rates range between 0.4% and 6.1%.

c. For an analysis of maturity dates of lease liabilities, see Note 6.

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- Definition

The entire disclosure for leases.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2022-03-24
-Section Presentation
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS16_g47-50__IFRS16_g47-50_TI
-URIDate 2022-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2022-03-24
-Section Disclosure
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS16_g51-60__IFRS16_g51-60_TI
-URIDate 2022-03-24

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X

- References

No definition available.

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