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EMPLOYEES' RIGHTS UPON RETIREMENT (Tables)

12 Months Ended

Dec. 31, 2013

Compensation and Retirement Disclosure [Abstract]

Schedule of Restructuring and Related Costs [Table Text Block]

The amounts accrued and the portions funded, with severance pay funds and by the insurance policies are reflected in the financial statements as follows:

		December 31
		2013			2012
		U.S. dollars in thousands
Accrued severance pay		$	1,804		$	1,615
Less - amounts funded (presented in “Investment and other non-current assets”)			(1,673)			(1,399)
Unfunded balance		$	131		$	216

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- Definition

Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section S99

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-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 5.P.4)

-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

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