XML 64 R44.htm IDEA: XBRL DOCUMENT v3.21.1

Share-Based Payment (Tables)

12 Months Ended

Dec. 31, 2020

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
		2020				2019				2018
		€ thousand
Expenses arising from share-based payment
Transactions			50				8				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
		2020				2019				2018
Dividend yield			0	%			0	%			0	%
Expected volatility			0.427				0.428				0.384
Risk-free interest			0.11	%			1.73	%			2.67	%
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
		2020				2019
		US$
Weighted average exercise prices			28.91				11.41
Weighted average fair value on grant date			9.63				3.4

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:

		2020								2019								2018
						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			34,886				8.09				27,169				7.82				25,502				7.54
Granted during
the year			4,249				28.91				18,303				11.41				3,000				8.95
Exercised during
the year			(8,000	)			7.87				(3,586	)			6.27				-				-
Expired during
the year			-				-				(7,000	)			8.25				(1,333	)			5
Outstanding at
end of year			31,135				12.94				34,886				9.83				27,169				7.82
Exercisable at
end of year			17,018				6.3				16,583				8.09				24,169				7.68

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 2020-01-01
-Paragraph 47
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2020-en-r&anchor=para_47_a&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

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 2020-01-01
-Paragraph 45
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2020-en-r&anchor=para_45&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

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 2020-01-01
-Paragraph 45
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2020-en-r&anchor=para_45_b&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

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 2020-01-01
-Paragraph 50
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2020-en-r&anchor=para_50&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration