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v3.23.1

Share-Based Payment (Tables) | 12 Months Ended
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Dec. 31, 2022
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 |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | € thousand |
Expenses arising from share-based payment transactions |  |  | 127 |  |  |  | 63 |  |  |  | 50 |
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 |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Dividend yield |  |  | 0 | % |  |  | 0 | % |  |  | 0 | %
Expected volatility |  |  | 0.405 |  |  |  | 0.433 |  |  |  | 0.427 |
Risk-free interest |  |  | 2.9 | % |  |  | 0.48 | % |  |  | 0.11 | %
Expected life (in years) |  |  | 2-3 |  |  |  | 2-3 |  |  |  | 2-3 |
Schedule of Weighted Average Fair Values and Exercise Price |
|  | Equal market price |
|  | 2022 |  |  | 2021 |
|  | US$ |
Weighted average exercise prices |  |  | 27.22 |  |  |  | 29.27 |
Weighted average fair value on grant date |  |  | 7.27 |  |  |  | 9.65 |
Schedule of Number and Weighted Average Exercise Prices of Share Options |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  |  |  |  | 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 |  |  | 48,684 |  |  |  | 26.16 |  |  |  | 31,135 |  |  |  | 12.94 |  |  |  | 34,886 |  |  |  | 9.83 |
Granted during |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
the year |  |  | 4,000 |  |  |  | 27.22 |  |  |  | 37,000 |  |  |  | 29.27 |  |  |  | 4,249 |  |  |  | 28.91 |
Exercised during |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
the year |  |  | (3,290 | ) |  |  | 11.19 |  |  |  | (18,451 | ) |  |  | 10.06 |  |  |  | (8,000 | ) |  |  | 7.87 |
Expired during |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
the year |  |  | (- | ) |  |  | - |  |  |  | (1,000 | ) |  |  | 26.63 |  |  |  | - |  |  |  | - |
Outstanding at |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
end of year |  |  | 49,394 |  |  |  | 26.98 |  |  |  | 48,684 |  |  |  | 26.16 |  |  |  | 31,135 |  |  |  | 12.94 |
Exercisable at |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
end of year |  |  | 23,394 |  |  |  | 25.25 |  |  |  | 6,749 |  |  |  | 20.05 |  |  |  | 17,018 |  |  |  | 6.3 |

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- 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 2022-03-24 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_47_a&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 45 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_45_b&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 50 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_50&doctype=Standard -URIDate 2022-03-24 + Details
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