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Marketable Securities

12 Months Ended

Dec. 31, 2018

Investments, Debt and Equity Securities [Abstract]

MARKETABLE SECURITIES

NOTE 4:- MARKETABLE SECURITIES

The Group invests in marketable debt securities, which were classified at fair value through profit or loss and as available-for-sale securities. The following is a summary of marketable securities:

a. Composition:

		December 31,
		2017				2018
Fair value through profit or loss (1)		$	1,209			$	1,156
Available-for-sale			12,929				8,757
		$	14,138			$	9,913

(1) The Group recognized trading gains in the amount of $ 53 during the year ended December 31, 2018.

b. The following is a summary of marketable securities which are classified as available-for-sale:

		December 31,
		2017																2018
		Amortized cost				Unrealized losses				Unrealized gains				Market value				Amortized cost				Unrealized losses				Unrealized gains				Market value
Available-for-sale:
Corporate bonds		$	12,987			$	(58	)		$	-			$	12,929			$	8,851			$	(94	)		$	-			$	8,757

Marketable securities with contractual maturities within one year and from one to three years are as follows:

		Amortized				Unrealized								Market
		cost				Gains				Losses				value
Due within one year		$	3,326			$	-			$	(21	)		$	3,305
Due after one year through three years		$	5,525			$	-			$	(73	)		$	5,452
Total		$	8,851			$	-			$	(94	)		$	8,757

As of December 31, 2017 and 2018, management believes the impairments are not other than temporary and therefore the impairment losses were recorded in accumulated other comprehensive income (loss).

The following is the change in the other comprehensive income of available-for-sale securities during 2017:

		Other comprehensive income (loss)
Other comprehensive income from available-for-sale securities as of January 1, 2017		$	40
Gains reclassified into earnings from marketable securities			(94	)
Unrealized losses from available-for-sale securities			(4	)
Other comprehensive loss from available-for-sale securities as of December 31, 2017		$	(58	)

The following is the change in the other comprehensive income of available-for-sale securities during 2018:

		Other comprehensive loss
Other comprehensive loss from available-for-sale securities as of January 1, 2018		$	(58	)
Unrealized losses from available-for-sale securities			(36	)
Other comprehensive loss from available-for-sale securities as of December 31, 2018		$	(94	)

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- References

No definition available.

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- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-URI http://asc.fasb.org/subtopic&trid=2209399

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 320
-URI http://asc.fasb.org/subtopic&trid=2324412

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-URI http://asc.fasb.org/topic&trid=2196928

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 320
-URI http://asc.fasb.org/subtopic&trid=2176304

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