XML 45 R21.htm IDEA: XBRL DOCUMENT v3.2.0.727
FAIR VALUE MEASUREMENTS (Tables)
6 Months Ended
Jun. 30, 2015
Fair Value Disclosures [Abstract]  
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]
The Group's financial assets and liabilities measured at fair value on a recurring basis, consisted of the following types of instruments as of the following dates:
 
 
 
June 30, 2015
 
 
 
Fair value measurements using input type
 
 
 
Level 2
 
Level 3
 
Total
 
 
 
Unaudited
 
Financial assets related to foreign currency derivative hedging contracts
 
$
2,002
 
$
-
 
$
2,002
 
Marketable securities
 
 
56,207
 
 
-
 
 
56,207
 
Contingent consideration related to Mailvision
 
 
-
 
 
(221)
 
 
(221)
 
 
 
 
 
 
 
 
 
 
 
 
Total Financial assets (liability)
 
$
58,209
 
$
(221)
 
$
57,988
 
 
 
 
December 31, 2014
 
 
 
Fair value measurements using input type
 
 
 
Level 2
 
Level 3
 
Total
 
 
 
Audited
 
Financial assets related to foreign currency derivative hedging contracts
 
$
127
 
$
-
 
$
127
 
Marketable securities
 
 
59,227
 
 
-
 
 
59,227
 
Contingent consideration related to Mailvision
 
 
-
 
 
(443)
 
 
(443)
 
 
 
 
 
 
 
 
 
 
 
 
Total Financial assets (liability)
 
$
59,354
 
$
(443)
 
$
58,911
 
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]
Fair value measurements using significant unobservable inputs (Level 3):
 
Balance at January 1, 2015 (audited)
 
$
(443)
 
Payment of earn out liability (unaudited)
 
 
233
 
Adjustment due to time change value (unaudited)
 
 
(11)
 
 
 
 
 
 
Balance at June 30, 2015 (unaudited)
 
$
(221)