- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References+ Details

LONG-TERM LOANS FROM BANKS (Revolving Credit) (Narrative) (Details) In Thousands, unless otherwise specified	12 Months Ended								12 Months Ended
	Dec. 31, 2014 Jazz [Member] USD ($)	Dec. 31, 2014 Jazz [Member] Prime Rate [Member] Minimum [Member]	Dec. 31, 2014 Jazz [Member] Prime Rate [Member] Maximum [Member]	Dec. 31, 2014 Jazz [Member] LIBOR [Member] Minimum [Member]	Dec. 31, 2014 Jazz [Member] LIBOR [Member] Maximum [Member]	Dec. 31, 2014 TJP [Member]	Dec. 31, 2013 TJP [Member] U.S. Dollars [Member] USD ($)	Dec. 31, 2014 TJP [Member] JPY [Member] JPY (¥)	Dec. 31, 2014 TJP [Member] TIBOR or LIBOR [Member]
Line of Credit Facility [Line Items]
Term	5 years					3 years
Maximum borrowing amount	$ 70,000							¥ 4,000,000
Basis spread over variable interest rate		0.50%	1.00%	1.75%	2.25%				2.60%
Borrowing capacity	54,000						25,000
Borrowing utilized amount	24,000
Amount outstanding	19,100						11,000
Letters of credit outstanding amount	$ 5,000
Maturity date	Dec. 31, 2018