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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