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Other Payables | 12 Months Ended
--- | ---
Dec. 31, 2023
Other Payables [Abstract] |
OTHER PAYABLES | NOTE 8 - OTHER PAYABLES:
|  | December 31 |
|  | 2023 |  |  | 2022 |
|  | U.S. dollars in thousands |
Accrued expenses |  |  | 356 |  |  |  | 571 |
Employees and related institutions |  |  | 2,083 |  |  |  | 1,779 |
|  |  | 2,439 |  |  |  | 2,350 |
The carrying amounts of other payables, which are financial liabilities, is a reasonable approximation of their fair value since the effect of discounting is immaterial.

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- Definition The disclosure of trade and other payables. [Refer: Trade and other payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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