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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 (continued)

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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- Definition

The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]

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- Definition

The disclosure of defined contribution plans. [Refer: Post-employment benefit expense, defined contribution plans]

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- Definition

The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]

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