XML 66 R46.htm IDEA: XBRL DOCUMENT
v3.21.1

Taxes on Income (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Major components of tax expense (income) [abstract] |
Schedule of Composition of Income Tax Benefit (Taxes on Income) | Composition of income tax benefit (taxes on income):
|  | For the year ended December 31 |
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | € in thousands |
Current tax income (expense) |  |  |  |  |  |  |  |  |
Current year |  |  | (119 | ) |  |  | (741 | ) |  |  | (438 | )
Adjustments for prior years, net |  |  | (4 | ) |  |  | (14 | ) |  |  | 26 |
|  |  | (123 | ) |  |  | (755 | ) |  |  | (412 | )
Deferred tax income |  |  |  |  |  |  |  |  |  |  |  |
Creation and reversal of temporary differences |  |  | 248 |  |  |  | 1,042 |  |  |  | 197 |
Tax benefit (taxes on income) |  |  | 125 |  |  |  | 287 |  |  |  | (215 | )
Schedule of Theoretical Tax | Reconciliation between the theoretical tax on the pre-tax profit and the tax expense:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | € in thousands |
Profit (loss) before taxes on income |  |  | (6,293 | ) |  |  | 9,497 |  |  |  | 819 |
Primary tax rate of the Company |  |  | 23 | % |  |  | 23 | % |  |  | 23 | %
Tax calculated according to the Company’s primary tax rate |  |  | 1,447 |  |  |  | (2,184 | ) |  |  | (188 | )
Additional tax (tax saving) in respect of: |  |  |  |  |  |  |  |  |  |  |  |
Different tax rate of foreign subsidiaries |  |  | (576 | ) |  |  | (11 | ) |  |  | 45 |
Neutralization of tax calculated in respect of the Company’s share in profits of equity accounted investees |  |  | 351 |  |  |  | 710 |  |  |  | 585 |
Changes in deferred taxes for tax losses and benefits from previous years for which deferred taxes were not created in the past |  |  | 483 |  |  |  | 3,681 |  |  |  | - |
Change in temporary differences for which deferred tax were not recognized |  |  | 325 |  |  |  | (166 | ) |  |  | (576 | )
Current year tax losses and benefits for which deferred taxes were not created |  |  | (1,910 | ) |  |  | (1,740 | ) |  |  | (136 | )
Tax benefit (taxes) in respect to previous years and others |  |  | 5 |  |  |  | (3 | ) |  |  | 55 |
Actual Tax benefit (tax on income) |  |  | 125 |  |  |  | 287 |  |  |  | (215 | )
Schedule of Deferred Taxes |
|  |  |  |  |  |  |  |  |  |  | Carry- forward |  |  |  |
|  | Financial |  |  | Fixed |  |  | Swap |  |  | tax |  |  |  |
|  | assets |  |  | assets |  |  | contract |  |  | losses |  |  | Total |
|  | € in thousands |
Balance of deferred tax asset (liability) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
as at January 1, 2020 |  |  | (6,972 | ) |  |  | (1,294 | ) |  |  | 678 |  |  |  | 3,406 |  |  |  | (4,182 | )
Changes recognized in profit or loss |  |  | (219 | ) |  |  | 704 |  |  |  | - |  |  |  | (237) |  |  |  | 248 |
Changes recognized due to business combination |  |  | - |  |  |  | (919 | ) |  |  | - |  |  |  | 1,407 |  |  |  | 488 |
Changes recognized in other comprehensive income |  |  | 127 |  |  |  | - |  |  |  | (846 | ) |  |  | (36 | ) |  |  | (755 | )
Balance of deferred tax asset (liability) as at |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2020 |  |  | (7,064 | ) |  |  | (1,509 | ) |  |  | (168 | ) |  |  | 4,540 |  |  |  | (4,201 | )
|  |  |  |  |  |  |  |  |  |  |  |  |  | Carry- |  |  |  |
|  | Financial |  |  | Fixed |  |  | Long term |  |  | Swap |  |  | forward tax |  |  |  |
|  | assets |  |  | assets |  |  | loans |  |  | contract |  |  | losses |  |  | Total |
|  | € in thousands |
Balance of deferred tax asset (liability) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
as at January 1, 2019 |  |  | (6,935 | ) |  |  | (1,916 | ) |  |  | 710 |  |  |  | 198 |  |  |  | 4,147 |  |  |  | (3,796 | )
Changes recognized in profit or loss |  |  | 719 |  |  |  | 865 |  |  |  | (97 | ) |  |  | (27 | ) |  |  | (418 | ) |  |  | 1,042 |
Changes recognized due to sale of operation |  |  | - |  |  |  | (243 | ) |  |  | (613 | ) |  |  | (261 | ) |  |  | (555 | ) |  |  | (1,672 | )
Changes recognized in other comprehensive income |  |  | (756 | ) |  |  | - |  |  |  | - |  |  |  | 768 |  |  |  | 232 |  |  |  | 244 |
Balance of deferred tax asset (liability) as at |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2019 |  |  | (6,972 | ) |  |  | (1,294 | ) |  |  | - |  |  |  | 678 |  |  |  | 3,406 |  |  |  | (4,182 | )

X
- Definition The disclosure of detailed information about components of income taxes. + References No definition available. + Details
Name: | ello_DisclosureOfDetailedInformationAboutComponentsOfIncomeTaxesExplanatory
Namespace Prefix: | ello_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about reconciliation between the theoretical tax expense (benefit) on pre-tax income (loss) and actual income tax expenses. + References No definition available. + Details
Name: | ello_DisclosureOfDetailedInformationAboutReconciliationBetweenTheoreticalTaxExpenseBenefitOnPretaxIncomeLossAndActualIncomeTaxExpensesExplanatory
Namespace Prefix: | ello_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration