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Share-Based Payment (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure of terms and conditions of share-based payment arrangement [abstract]

Schedule of Expenses Recognized in Financial Statements

The expenses recognized in the financial statements for services received from directors and employees is shown in the following table:

		Year ended December 31
		2019				2018				2017
		€ thousand
Expenses arising from share-based payment
Transactions			8				5				5

Schedule of Black-Scholes Options Pricing Model

The fair value of the options is estimated using a Black-Scholes options pricing model with the following weighted average assumptions:

		Year ended December 31
		2019				2018				2017
Dividend yield			0	%			0	%			0	%
Expected volatility			0.428				0.384				0.342
Risk-free interest			1.73	%			2.67	%			1.34	%
Expected life (in years)			2-3				2-3				2-3

Schedule of Weighted Average Fair Values and Exercise Price

Weighted average fair values and exercise price of options on dates of grant are as follows:

		Equal market price
		2019				2018
		US$
Weighted average exercise prices			11.4				8.95
Weighted average fair value on grant date			3.4				2.1

Schedule of Number and Weighted Average Exercise Prices of Share Options

The following table lists the number of share options, the weighted average exercise prices of share options during the current year:

		2019								2018								2017
						Weighted								Weighted								Weighted
						Average								average								Average
		Number of				Exercise				Number of				exercise				Number of				Exercise
		options				Price				options				price				options				Price
						US$								US$								US$
Outstanding at
beginning of year			27,169				7.82				25,502				7.54				22,502				7.34
Granted during
the year			18,303				11.41				3,000				8.95				3,000				9.02
Exercised during
the year			(3,586	)			6.27				-				-				-				-
Expired during
the year			(7,000	)			8.25				(1,333	)			5				-				-
Outstanding at
end of year			34,886				9.83				27,169				7.82				25,502				7.54
Exercisable at
end of year			16,583				8.09				24,169				7.68				22,502				7.34

X

- Definition

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2019-01-01
-Paragraph 47
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2019-en-r&anchor=para_47_a&doctype=Standard
-URIDate 2019-03-27

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X

- Definition

The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 2
-IssueDate 2019-01-01
-Paragraph 45
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2019-en-r&anchor=para_45&doctype=Standard
-URIDate 2019-03-27

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X

- Definition

The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2019-01-01
-Paragraph 45
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2019-en-r&anchor=para_45_b&doctype=Standard
-URIDate 2019-03-27

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- References

No definition available.

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X

- Definition

The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's financial position.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2019-01-01
-Paragraph 50
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2019-en-r&anchor=para_50&doctype=Standard
-URIDate 2019-03-27

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