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MARKETABLE SECURITIES
 12 Months Ended
Dec. 31, 2012
Marketable Securities [Abstract]  
Marketable Securities [Text Block]
NOTE 4:- MARKETABLE SECURITIES

 

The Group invests in marketable debt and equity securities, which are classified as available-for-sale. The following is a summary of marketable securities:

 

    December 31,  
    2011     2012  
    Amortized
cost		     Unrealized
losses		    

Unrealized

gains

    

Market
value

     Amortized
cost		    

Unrealized
losses

     Unrealized
gains		    

Market

value

  
Available-for-sale:                                                                
                                                                 
Governmental bonds   $ 407     $ -     $ 28     $ 435     $ 407     $ -     $ 20     $ 427  
Commercial bonds     571       -       67       638       192       -       45       237  
Equity funds     118       -       50       168       118       -       108       226  
                                                                 
                                                                 
Total available-for-sale marketable securities   $ 1,096     $ -     $ 145     $ 1,241     $ 717     $ -     $ 173     $ 890  

  

The amortized costs of available-for-sale debt securities at December 31, 2012, by contractual maturities, are shown below:

 

          Gross unrealized
gains (losses)		        
    Amortized
cost		     Gains     Losses     Estimated
fair value		  
                                 
Due in one year or less   $ -     $ -     $ -     $ -  
Due between one year to five years     599       65       -       664  
                                 
    $ 599     $ 65     $ -     $ 664  

 

The actual maturity dates may differ from the contractual maturities because debtors may have the right to call or prepay obligations without penalties.

 

The following is the change in the other comprehensive income of available-for-sale securities during 2011:

 

    Other
comprehensive
income		  
       
Other comprehensive income from available-for-sale securities as of January 1, 2011   $ 218  
         
Reclassification to earnings of realized gain from available-for-sale securities     (20 )
Unrealized loss from available-for-sale securities     (53 )
         
Other comprehensive income from available-for-sale securities as of December 31, 2011   $ 145  

 

The following is the change in the other comprehensive income of available-for-sale securities during 2012:

 

    Other
comprehensive
income		  
       
Other comprehensive income from available-for-sale securities as of January 1, 2012   $ 145  
         
Reclassification to earnings of realized gain from available-for-sale securities     -  
Unrealized gain from available-for-sale securities     28  
         
Other comprehensive income from available-for-sale securities as of December 31, 2012   $ 173