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New Standards, Interpretations and Amendments Adopted by the Group (Tables)
9 Months Ended
Sep. 30, 2018
New Standards Interpretations And Amendments Adopted By Group  
Schedule of assets and liabilities

  1/1/2018  Opening balance adjustment 
  Current Assets    
  Trade receivables   20 
  Other accounts receivable and prepaid expenses   629 
  Current Liabilities     
  Deferred revenue and customer advances   (1,397)
  Other accounts payable   231 
  Equity     
 

Retained earnings

   874 
  Other components of equity – non-controlling interests   941 

Schedule of cumulative effect of first-time adoption

     Balance as of September 30, 2018
(in accordance with IFRS 15)
   Reversal of the
opening balance adjustment due to IFRS 15
   Adjustment due to adoption of IFRS 15 in current period   Amounts without adoption of IFRS 15 (calculated in accordance with previous standards, i.e. IAS 11 and IAS 18) 
  Current Assets                    
  Trade receivables   416,587    (20)   (2,568)   413,999 
  Prepaid expenses and other    accounts receivable (*)   48,628    (629)   1,715    49,714 
  Long term assets                    
  Prepaid expenses and other accounts receivable (*)   20,528    -    (1,317)   19,211 
  Current Liabilities                    
  Deferred revenue and customer advances   59,212    1,397    2,146    62,755 
  Other accounts payable   60,238    (231)   (113)   59,894 
  Equity                    
  Retained earnings   256,671    (874)   (2,210)   253,587 
  Other components of equity – non-controlling interests   436,665    (941)   (1,993)   433,731 

  

(*) The impact of the implementation of IFRS 15 on the Group's short-term and long-term prepaid expenses and other accounts receivable is due to the recognition of third party expenses in the amount of $2,231 offset by the recognition of long-term income receivable in the amount of $1,954 and deferment of commission expenses in the amount of $508.

Schedule of impact of changes resulting from the applied standard on the amount of revenues and profit

     Nine months ended
September 30,
2018
   Adjustments due to adoption of IFRS 15 in current period   Amounts without adoption of IFRS 15 (calculated in accordance with previous standards, i.e. IAS 11 and IAS 18) 
  Revenues   1,099,288    (4,438)   1,094,850 
  Cost of revenues   854,856    -    854,856 
  Gross Profit   244,432    (4,438)   239,994 
  Research and development expenses, net   31,339    -    31,339 
  Selling, marketing, general and administrative expenses   135,954    (121)   135,833 
  Other income   -    -    - 
  Operating income   77,139    (4,317)   72,822 
  Financial expenses   (9,106)   -    (9,106)
  Financial income   1,740    -    1,740 
  Group's share of profits (losses) of companies accounted for at equity, net   (66)   -    (66)
  Income before taxes on income   69,707    (4,317)   65,390 
  Taxes on income   16,020    (114)   15,906 
  Net income   53,687    (4,203)   49,484 
  Attributable to:               
  Equity holders of the Company   21,630    (2,210)   19,381 
  Redeemable non-controlling interests   4,702    -    4,702 
  Non-controlling interests   27,355    (1,993)   25,401