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Taxes On Income (Tables)

12 Months Ended

Dec. 31, 2012

Taxes On Income [Abstract]

Income Before Income Taxes And Income Taxes Expense (Benefit) Included In The Consolidated Statements Of Operations

		Year ended December 31
		2010				2011				2012
		US$ thousands
Income before income taxes:
Israel			6,507				8,899				10,086
Foreign jurisdiction			9				11				695
			6,516				8,910				10,781
Current taxes:
Israel			657				619				784
Foreign jurisdiction			-				-				116
			657				619				900
Tax benefits relating to prior years:
Israel			(12	)			(38	)			(12	)
Deferred taxes:
Israel			148				73				(3	)
Foreign jurisdiction			8				13				25
			156				86				22
Income tax expense			801				667				910

Deferred Income Taxes

		December 31				December 31
		2011				2012
		US$ thousands				US$ thousands
Deferred tax assets:
Accrued employee benefits			148				147
Research and development costs			3				8
Tax loss carryforwards			87				-
Fixed assets			6				5
Other			2				1
Total gross deferred tax assets			246				161
Less: valuation allowance			(63	)			-
Net deferred tax assets			183				161
In Israel			158				161
Foreign jurisdictions			25				-
Net deferred tax assets			183				161
Current			48				47
Non-current			135				114
Total			183				161

Reconciliation Of The Statutory Tax Expense To Actual Tax Expense

		Year ended December 31
		2010				2011				2012
		US$ thousands
Income before income taxes			6,516				8,910				10,781
Statutory tax rate in Israel			25	%			24	%			25	%
Computed expected tax			1,629				2,138				2,695
Increase (decrease) in taxes resulting from:
Non-deductible operating expenses			25				123				159
Prior year adjustments			(12	)			(38	)			(12	)
Change in valuation allowance			(17	)			12				(63	)
Tax effect due to "Approved Enterprise" status			(832	)			(1,640	)			(2,063	)
Taxes related to foreign jurisdictions			-				-				30
Changes in tax rate and other			8				72				164
Income tax expense			801				667				910

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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