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MARKETABLE SECURITIES

6 Months Ended

Dec. 31, 2011

MARKETABLE SECURITIES [Abstract]

MARKETABLE SECURITIES

NOTE 3:- MARKETABLE SECURITIES

As of December 31, 2011, all of the Company's marketable securities were classified as available-for-sale.

		December 31, 2011																June 30,2011
		Amortized cost				Gross unrealized gain				Gross unrealized loss				Fair value				Amortized cost				Gross unrealized gain				Gross unrealized loss				Fair value
Available-for-sale - matures within one year:
Equity Funds		$	1,108			$	21			$	(20	)		$	1,109			$	-			$	-			$	-			$	-
Corporate debentures - fixed interest rate			196				1				-				197				-				-				-				-
		$	1,304			$	22			$	(20	)		$	1,306			$	-			$	-			$	-			$	-
Available-for-sale - matures after one year through five years:
Government debentures - fixed interest rate			1,355				3				(43	)			1,315				-				-				-				-
Corporate debentures - fixed interest rate			879				-				(42	)			837				-				-				-				-
		$	2,234			$	3			$	(85	)		$	2,152			$	-			$	-			$	-			$	-
Available-for-sale - matures after five year through ten years:
Government debentures - fixed interest rate			545				-				(30	)			515				-				-				-				-
Corporate debentures - fixed interest rate			403				-				(24	)			379				-				-				-				-
		$	948			$	-			$	(54	)		$	894			$	-			$	-			$	-			$	-
		$	4,486			$	25			$	(159	)		$	4,352			$	-			$	-			$	-			$	-

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- Definition

Tabular disclosure of investments in certain debt and equity securities (and certain other trading assets) which include all debt and equity securities (other than those equity securities accounted for under the equity or cost methods of accounting) with readily determinable fair values. Other trading assets include assets that are carried on the balance sheet at fair value and held for trading purposes. A debt security represents a creditor relationship with an enterprise that is in the form of a security. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities (and other trading assets).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

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-Publisher FASB

-Name Accounting Standards Codification

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-Topic 320



Reference 4: http://www.xbrl.org/2003/role/presentationRef

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-URI http://asc.fasb.org/extlink&oid=6509901

-Topic 320



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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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