Tax expenses (Tables)
|
12 Months Ended |
Dec. 31, 2022 |
Disclosure Of Tax Expenses [Abstract] |
|
Schedule of Tax Balances in Statement of Financial Position |
Tax balances presented in the statement of financial position:
|
|
Year ended December 31,
|
|
|
|
2022
|
|
|
2021
|
|
|
2022
|
|
|
|
NIS
|
|
|
NIS
|
|
|
US Dollars
|
|
|
|
|
|
|
|
|
|
|
|
|
Current tax assets
|
|
|
3,117
|
|
|
|
5,780
|
|
|
|
886
|
|
Deferred tax assets (liabilities)
|
|
|
(4,198
|
)
|
|
|
(2,017
|
)
|
|
|
(1,193
|
)
|
|
Schedule of Deferred Taxes |
|
|
January
|
|
|
|
|
|
|
December
|
|
|
December
|
|
|
|
1, 2022
|
|
|
Change
|
|
|
31, 2022
|
|
|
31, 2022
|
|
|
|
NIS
|
|
|
NIS
|
|
|
NIS
|
|
|
US Dollars
|
|
Deferred taxes arise from the following:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Financial assets carried at fair value through profit or loss
|
|
|
(6,511
|
)
|
|
|
1,376
|
|
|
|
(5,136
|
)
|
|
|
(1,459
|
)
|
Financial liabilities carried at fair value through profit or loss
|
|
|
3,210
|
|
|
|
(3,210
|
)
|
|
|
-
|
|
|
|
-
|
|
Employees benefits
|
|
|
599
|
|
|
|
(178
|
)
|
|
|
421
|
|
|
|
120
|
|
Allowance of credit loss
|
|
|
316
|
|
|
|
10
|
|
|
|
326
|
|
|
|
93
|
|
Carry forward tax losses
|
|
|
369
|
|
|
|
(179
|
)
|
|
|
191
|
|
|
|
53
|
|
|
|
|
(2,017
|
)
|
|
|
(2,181
|
)
|
|
|
(4,198
|
)
|
|
|
(1,193
|
)
|
|
|
January
|
|
|
|
|
|
|
December
|
|
|
December
|
|
|
|
1, 2021
|
|
|
Change
|
|
|
31, 2021
|
|
|
31, 2021
|
|
|
|
NIS
|
|
|
NIS
|
|
|
NIS
|
|
|
US Dollars
|
|
Deferred taxes arise from the following:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Financial assets carried at fair value through profit or loss
|
|
|
(2,254
|
)
|
|
|
(4,257
|
)
|
|
|
(6,511
|
)
|
|
|
(2,094
|
)
|
Financial liabilities carried at fair value through profit or loss
|
|
|
- |
|
|
|
3,210 |
|
|
|
3,210 |
|
|
|
1,032 |
|
Employees benefits
|
|
|
691
|
|
|
|
(92
|
)
|
|
|
599
|
|
|
|
193
|
|
Allowance of credit loss
|
|
|
436 |
|
|
|
(120 |
)
|
|
|
316 |
|
|
|
102 |
|
Carry forward tax losses
|
|
|
359
|
|
|
|
10
|
|
|
|
369
|
|
|
|
119
|
|
|
|
|
(768
|
)
|
|
|
(1,249
|
)
|
|
|
(2,017
|
)
|
|
|
(648
|
)
|
|
Schedule of Taxes on Income Recognized in Profit or Loss |
Taxes on income recognized in profit or loss:
|
|
|
|
|
|
|
|
|
|
Year ended December 31
|
|
|
|
2 0 2 2
|
|
|
2 0 2 1
|
|
|
2 0 2 0
|
|
|
2 0 2 2
|
|
|
|
NIS
|
|
|
NIS
|
|
|
NIS
|
|
|
US Dollars
|
|
Current taxes:
|
|
Current taxes
|
|
|
9,866
|
|
|
|
11,470
|
|
|
|
13,877
|
|
|
|
2,803
|
|
|
|
|
9,866
|
|
|
|
11,470
|
|
|
|
13,877
|
|
|
|
2,803
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Deferred taxes
|
|
|
2,544
|
|
|
|
1,249
|
|
|
|
1,586
|
|
|
|
723
|
|
|
|
|
12,410
|
|
|
|
12,719
|
|
|
|
15,463
|
|
|
|
3,526
|
|
|
Schedule of Reconciliation of Statutory Tax Rate to Effective Tax Rate |
Reconciliation of the statutory tax rate to the effective tax rate:
|
|
Year ended December 31,
|
|
|
|
2 0 2 2
|
|
|
2 0 2 1
|
|
|
2 0 2 0
|
|
|
2 0 2 2
|
|
|
|
NIS
|
|
|
NIS
|
|
|
NIS
|
|
|
US Dollars
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Income before Income taxes
|
|
53,974
|
|
|
|
57,820
|
|
|
|
67,672
|
|
|
|
15,334
|
|
Statutory tax rate
|
|
23
|
%
|
|
|
23
|
%
|
|
|
23
|
%
|
|
|
23
|
%
|
Tax computed by statutory tax rate
|
|
12,414
|
|
|
|
13,299
|
|
|
|
15,565
|
|
|
|
3,527
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tax increments (savings) due to:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-deductible expenses
|
|
147
|
|
|
|
97
|
|
|
|
39
|
|
|
|
42
|
|
Tax exempt Income
|
|
(844
|
)
|
|
|
(1,202
|
)
|
|
|
(153
|
)
|
|
|
(240
|
)
|
Profit or loss for tax for which deferred taxes were not provided
|
|
(13
|
)
|
|
|
12
|
|
|
|
-
|
|
|
|
(4
|
)
|
Taxes for previous years
|
|
358 |
|
|
|
-
|
|
|
|
-
|
|
|
|
102 |
|
Other
|
|
348
|
|
|
|
513
|
|
|
|
12
|
|
|
|
99
|
|
|
|
12,410
|
|
|
|
12,719
|
|
|
|
15,463
|
|
|
|
3,526
|
|
|