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TAXES ON INCOME (Tables)
12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
SCHEDULE OF TAX RATES RELEVANT TO THE COMPANY'S ISRAELI SUBSIDIARY

Presented hereunder are the tax rates relevant to the Company’s Israeli subsidiaries:

 

2021 - 23%
2020 - 23%
SCHEDULE OF COMPONENTS OF LOSS FROM CONTINUING OPERATIONS, BEFORE INCOME TAXES

 

  c. U.S. and foreign components of loss from continuing operations, before income taxes consisted of:

 

   2021   2020 
   December 31, 
   2021   2020 
U.S   (3,802)    (2,334)
Non-U.S. (foreign)   (6,718)    (3,823)
Net loss   (10,520)    (6,157)
SCHEDULE OF DEFERRED TAX ASSETS

Deferred taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets are as follows:

   2021   2020 
   December 31, 
   2021   2020 
Deferred tax assets:          
           
Operating loss carryforwards   20,238    18,177 
Warrants and options   126    98 
Marketable securities   377    367 
Other temporary differences   341    326 
           
Deferred tax assets before valuation allowance   21,082    18,968 
Valuation allowance   (21,082)    (18,968)
           
Net deferred tax asset   -    - 
SCHEDULE OF RECONCILIATION OF VALUATION ALLOWANCE

The following table presents a reconciliation of the beginning and ending valuation allowance:

   2021   2020 
   December 31, 
   2021   2020 
Balance at beginning of the year   18,968    17,210 
Additions in valuation allowance to the income statement   1,625    991 
Additions in valuation allowance due to exchange rate differences   489    767 
Balance at end of the year   21,082    18,968 
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSES BENEFITS

The following presents the adjustment between the theoretical tax amount and the tax amount included in the financial statements:

   2021   2020 
   December 31, 
   2021   2020 
         
Loss before income taxes   10,520    6,157 
Statutory tax rate   21%   21%
Computed “expected” tax income   2,209    1,293 
Foreign tax rate differences and exchange rate differences   131    65 
Nondeductible expenses   (715)    (367)
Change in valuation allowance   (1,625)    (991)
Taxes on income   -    -