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FAIR VALUE MEASUREMENTS | 12 Months Ended
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Dec. 31, 2023
FAIR VALUE MEASUREMENTS |
FAIR VALUE MEASUREMENTS | NOTE 7:-FAIR VALUE MEASUREMENTS In accordance with ASC 820, the Group measures its foreign currency derivative instruments and marketable securities, at fair value. Investments in foreign currency derivative instruments and marketable securities are classified within Level 2 of the fair value hierarchy. This is because these assets (liabilities) are valued using alternative pricing sources and models utilizing market observable inputs. The Group’s financial assets and liabilities measured at fair value on a recurring basis, consisted of the following types of instruments as of the following dates: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, 2023
​ | ​ | Fair value measurements | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | using input type | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Level 2 |  | Total |  | NAV |  | Total
Marketable securities | ​ | $ | 73,170 | ​ | $ | 73,170 | ​ | $ | — | ​ | $ | —
Financial investments | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,730 | ​ | ​ | 2,730
Financial assets related to foreign currency derivative hedging contracts | ​ |  | (461) | ​ |  | (461) | ​ |  | — | ​ |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total financial net assets as of December 31, 2023 | ​ | $ | 72,709 | ​ | $ | 72,709 | ​ | $ | 2,730 | ​ | $ | 2,730
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, 2022
​ | ​ | Fair value measurements | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | using input type | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Level 2 |  | Total |  | NAV |  | Total
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Marketable securities | ​ | $ | 78,066 | ​ | $ | 78,066 | ​ | $ | — | ​ | $ | —
Financial investments | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 16,500 | ​ | ​ | 16,500
Financial assets related to foreign currency derivative hedging contracts | ​ | ​ | (5,143) | ​ | ​ | (5,143) | ​ | ​ | — | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total financial net assets as of December 31, 2022 | ​ | $ | 72,923 | ​ | $ | 72,923 | ​ | $ | 16,500 | ​ | $ | 16,500
​ NOTE 7:-FAIR VALUE MEASUREMENTS (Cont.) ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | ​ | ​ | ​ | ​ | ​ | Redemption
​ | ​ | ​ | ​ | ​ | Redemption | ​ | notice
​ | ​ | Fair value | ​ | frequency |  | period
Financial Investments: |  |  |  |  |  |
Secured Bridge Loans Fund | ​ | $ | 1,461 |  | — |  | —
Secured Bridge Loans Fund | ​ |  | 1,269 |  | — |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | $ | 2,730 | ​ | ​ | ​ | ​
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,2022
​ |  | ​ | ​ |  | ​ |  | Redemption
​ | ​ | ​ | ​ | ​ | Redemption | ​ | Notice
​ |  | Fair Value |  | Frequency |  | Period
Financial Investments: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Secured Bridge Loans Fund | ​ | $ | 15,258 |  | Monthly (Eligible) |  | 90 days
Secured Bridge Loans Fund | ​ | ​ | 1,242 |  | — |  | —
​ | ​ | $ | 16,500 | ​ | ​ | ​ | ​
​ As of December 31, 2023 this class includes two Secured Bridge Loans Funds that offer short-term loans to various consumers, which are secured by real-estate assets and vehicles. One investment fund can be redeemed by the investees during the next five years. The fair value of this investment in this class has been estimated using the net asset value (“NAV”) of the Group’s ownership interest in partners’ capital. The second investment in an equity fund is locked-up until its maturity after five years from investment date. The value of this investment in this class has been presented at its cost. Gains from the financial investments amounted to $336 and $937 for the years ended December 31, 2023 and 2022, respectively.

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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