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BUSINESS COMBINATION, SIGNIFICANT TRANSACTION AND SALE OF BUSINESS (Tables)
 12 Months Ended
Dec. 31, 2012
Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed:

 

Net assets   $ 1,219  
Non-controlling interest     (1,880 )
Intangible assets *)     3,873  
Goodwill *)     5,809  
         
Net assets acquired   $ 9,021  

 

*) The estimated fair values of the tangible and intangible assets are provisional and are based on information that was available as of the acquisition date to estimate the fair value of these amounts. The Company believes the information provides a reasonable basis for estimating the fair values of these amounts, but is waiting for additional information necessary to finalize those fair values. Therefore, provisional measurements of fair value reflected are subject to change. The Company expects to finalize the tangible and intangible assets valuation and complete the acquisition accounting as soon as practicable as but no later than the measurement period.
Business Acquisition, Pro Forma Information [Table Text Block]
                                        This pro forma financial information is not necessarily indicative of the combined results that would have been attained had the acquisition taken place at the beginning of 2011, nor is it necessarily indicative of future results.

 

    Year ended December 31,  
    2011     2012  
    Unaudited  
             
Total revenues   $ 122,873     $ 132,251  
Net income attributable to Magic Software Enterprises shareholders   $ 15,668     $ 16,225  
Earnings per share                
Basic   $ 0.43     $ 0.44  
Diluted   $ 0.42     $ 0.44
Consulting and Staffing Services Company One [Member]
  
Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed:

 

Working capital, including deferred tax liability   $ 3,926  
Fixed assets     54  
Goodwill     4,831  
Customer relationships     4,873  
         
Total assets acquired     13,684  
         
Liabilities due to acquisition activities     5,059  
         
Net assets acquired   $ 8,625
Consulting and Staffing Services Company Two [Member]
  
Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed:

 

Net liabilities   $ (908 )
Non-controlling interest     (165 )
Goodwill     1,988  
Customer relationships     685  
         
Total assets acquired   $ 1,600  
Magix Integration Proprietary Ltd [Member]
  
Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed:

 

Fixed assets   $ 8  
Non-controlling interest     (1,323 )
Deferred tax liability     (437 )
Goodwill     2,159  
Customer relationships     1,560  
         
Total assets acquired     1,967  
         
Liabilities due to acquisition activities     (807 )
         
Net assets acquired   $ 1,160
Software Solution Provider [Member]
  
Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed:

 

Net assets   $ 572  
Non-controlling interest     (262 )
Intangible assets     2,359  
Deferred tax liability     (589 )
Goodwill     3,887  
Net assets acquired   $ 5,967  

 

*) In the 2011 financial statements, the Company included provisional amounts of the estimated fair values of the tangible and intangible assets. In 2012, the Company completed the valuation of the tangible and intangible assets. As a result, the main adjustments recorded in the fair value of the tangible and intangible assets and liabilities at the purchase date were increase in goodwill of $ 480 and recognition of deferred tax liability of $ 589. Adjustments recorded in profit and loss were immaterial.
App Builder [Member]
  
Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed:

 

Net liabilities   $ (3,248 )
Intangible assets     7,251  
Goodwill     8,702  
         
Net assets acquired   $ 12,705