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TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2012

Schedule Of Reduced Flat Tax Rate [Table Text Block]

A Preferred Company is entitled to a reduced flat tax rate with respect to the income attributed to the Preferred Enterprise, at the following rates:

Tax Year	Development Region “A”			Other Areas within Israel

2011-2012		10	%		15	%

2013-2014		7	%		12.5	%

2015 onwards		6	%		12	%

Summary of Income Tax Examinations [Table Text Block]

Provided in respect of the following:

	December 31
	2 0 1 2			2 0 1 1
	U.S. dollars in thousands

Research and development expenses	$	103		$	244
Allowance for doubtful accounts		12			10
Carryforward tax losses		2,074			1,723
Other		24			23
Less- valuation allowance		(2,074	)		(1,723	)
	$	139		$	277

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Taxes on income included in the statements of operations:

As follows:

	Years ended December 31,
	2 0 1 2		2 0 1 1			2 0 1 0
	U.S. dollars in thousands

Current:
In Israel	$	88	$	43		$	72
Outside Israel		96		49			62
		184		92			134
Taxes in respect of previous years		70		-			54
Deferred in Israel		138		(277	)		-
	$	392	$	(185	)	$	188

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Following is a reconciliation of the theoretical tax expense, assuming all income is taxed at the regular tax rates applicable to companies in Israel (see c. above), and the actual tax expense:

	Years ended December 31,
	2 0 1 2			2 0 1 1			2 0 1 0
	U.S. dollars in thousands

Income before taxes on income, as reported in the statements of operations*	$	4,670		$	4,106		$	5,044
Theoretical tax expense		1,168			985			1,261
L e s s - tax benefits arising from approved
enterprise status, see a. above		(410	)		-			(489	)
		757			985			772
Increase (decrease) in taxes resulting from permanent differences:
Disallowable deductions		11			18			23
Taxes in respect of previous years		70			-			54
Changes in valuation allowance		351			(3,283	)		(2,104	)
Changes in taxes resulting from computation of deferred taxes at a rate which is different from the theoretical rate and other		(797	)		2,095			1,443
Taxes on income for the reported year	$	392		$	(185	)	$	188
* As follows:
Taxable in Israel	$	2,734		$	3,418		$	5,168
Taxable outside Israel		1,936			688			(124	)
	$	4,670		$	4,106		$	5,044

- Definition

Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

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