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ADDITIONAL INFORMATION - RECONCILIATION OF US GAAP TO IFRS (Tables)

12 Months Ended

Dec. 31, 2014

ADDITIONAL INFORMATION - RECONCILIATION OF US GAAP TO IFRS [Abstract]

Schedule of Balance sheet in accordance with IFRS

					As of December 31, 2014
		remark				US GAAP				Adjustments				IFRS
A S S E T S
CURRENT ASSETS						$	394,084			$	--			$	394,084
PROPERTY AND EQUIPMENT, NET							419,111				--				419,111
LONG TERM ASSETS			I,J				70,951				(10,412	)			60,539
TOTAL ASSETS						$	884,146			$	(10,412	)		$	873,734
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES			K			$	300,325			$	25,622			$	325,947
LONG-TERM LIABILITIES			L,M				388,260				24,075				412,335
Total liabilities							688,585				49,697				738,282
TOTAL EQUITY			G,H				195,561				(60,109	)			135,452
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY						$	884,146			$	(10,412	)		$	873,734

Schedule of Profit and loss in accordance with IFRS

	Year ended December 31, 2014
		US GAAP				Adjustments				IFRS
PROFIT BEFORE INCOME TAX AND EXCLUDING OTHER FINANCING EXPENSE, NET		$	29,290			$	(905	)		$	28,385
OTHER FINANCING EXPENSE, NET			(55,404	)			21,556				(33,848	)
LOSS BEFORE INCOME TAX BENEFIT			(26,114	)			20,651				(5,463	)
INCOME TAX BENEFIT			24,742				--				24,742
PROFIT (LOSS)			(1,372	)			20,651			$	19,279
NET LOSS ATTRIBUTABLE TO NON CONTROLLING INTEREST			5,635				--				5,635
NET PROFIT ATTRIBUTABLE TO THE COMPANY		$	4,263			$	20,651			$	24,914

Schedule of reconciliation of net loss from US GAAP to IFRS

		Year ended December 31,
		2014				2013				2012
Net profit (loss) in accordance with US GAAP		$	4,263			$	(107,660		)	$	(70,269		)
Financial Instruments			21,556				(1,619		)		4,232
Pension plans			(1,314		)		(1,166		)		--
Termination Benefits			409				106				126
Net loss in accordance with IFRS		$	24,914			$	(110,339		)	$	(65,911		)

Schedule of reconciliation of shareholders' equity from US GAAP to IFRS

		As of December 31,
		2014				2013
Shareholders' equity in accordance with US GAAP		$	195,561			$	141,248
Financial Instruments			(54,656		)		(71,368		)
Termination Benefits			1,547				1,138
Goodwill			(7,000		)		(7,000		)
Shareholders' equity in accordance with IFRS		$	135,452			$	64,018

Schedule of reconciliation of goodwill from US GAAP to IFRS

		As of December 31,
		2014				2013
Goodwill in accordance with US GAAP		$	7,000			$	7,000
Goodwill			(7,000		)		(7,000		)
Goodwill in accordance with IFRS		$	--			$	--

Schedule of reconciliation of other assets from US GAAP to IFRS

		As of December 31,
		2014				2013
Other assets in accordance with US GAAP		$	10,018			$	11,547
Financial Instruments			(3,412		)		(4,860		)
Other assets in accordance with IFRS		$	6,606			$	6,687

Schedule of reconciliation of short term bank debt and current maturities of loans and debentures from US GAAP to IFRS

			As of December 31,
		2014			2013
Short term bank debt and current maturities of loans and debentures in accordance with US GAAP		$	119,999		$	36,441
Financial Instruments			25,622			(93	)
Short term bank debt and current maturities of loans and debentures in accordance with IFRS		$	145,621		$	36,348

Schedule of reconciliation of long term debentures from US GAAP to IFRS

		As of December 31,
		2014			2013
Long term debentures in accordance with US GAAP		$	107,311		$	208,146
Financial Instruments			25,622			66,508
Long term debentures in accordance with IFRS		$	132,933		$	274,654

Schedule of reconciliation of other long term liabilities from US GAAP to IFRS

		As of December 31,
		2014				2013
Other long term liabilities in accordance with US GAAP		$	22,924			$	21,703
Termination Benefits			(1,547		)		(1,138		)
Other long-term liabilities in accordance with IFRS		$	21,377			$	20,565

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