v3.22.4
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
 12 Months Ended
Dec. 31, 2022
Accumulated Other Comprehensive Income Loss [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE (INCOME) LOSS

NOTE 20: ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

 

   
Unrealized gains (losses) on available-for-sale marketable securities
    
Unrealized gains (losses) on cash flow hedges
    
Foreign currency translation adjustments on intra-entity transactions that are of a long-term investment in nature
    
Unrealized gains (losses) on foreign currency translation
    
Total
  
Beginning balance as of January 1, 2020
  
$
264
    
$
—
    
$
—
    
$
(2,073
)
  
$
(1,809
)
Revaluation
    
45
      
1,101
      
—
      
5,690
      
6,836
  
Tax on revaluation
    
(69
)
    
(135
)
            
—
      
(204
)
Other comprehensive income (loss) before reclassifications
    
(24
)
    
966
      
—
      
5,690
      
6,632
  
Reclassification
    
—
      
(1,101
)
    
—
      
—
      
(1,101
)
Tax on reclassification
    
—
      
135
      
—
      
—
      
135
  
Gains reclassified from accumulated other comprehensive income
    
—
      
(966
)
    
—
      
—
      
(966
)
Net current period other comprehensive income (loss)
    
(24
)
    
—
      
—
      
5,690
      
5,666
  
Ending balance as of December 31, 2020
  
$
240
    
$
—
    
$
—
    
$
3,617
    
$
3,857
  
Revaluation
    
(6,283
)
    
3,735
      
(17,420
)
    
(9,681
)
    
(29,649
)
Tax on revaluation
    
1,346
      
(446
)
    
—
      
—
      
900
  
Other comprehensive income (loss) before reclassifications
    
(4,937
)
    
3,289
      
(17,420
)
    
(9,681
)
    
(28,749
)
Reclassification
    
(16
)
    
(2,742
)
    
—
      
—
      
(2,758
)
Tax on reclassification
    
4
      
327
      
—
      
—
      
331
  
Gains reclassified from accumulated other comprehensive income
    
(12
)
    
(2,415
)
    
—
      
—
      
(2,427
)
Net current period other comprehensive income (loss)
    
(4,949
)
    
874
      
(17,420
)
    
(9,681
)
    
(31,176
)
Ending balance as of December 31, 2021
  
$
(4,709
)
  
$
874
    
$
(17,420
)
  
$
(6,064
)
  
$
(27,319
)
Revaluation
    
(26,944
)
    
(9,890
)
    
(20,540
)
    
(1,875
)
    
(59,249
)
Tax on revaluation
    
5,583
      
925
      
—
      
—
      
6,508
  
Other comprehensive loss before reclassifications
    
(21,361
)
    
(8,965
)
    
(20,540
)
    
(1,875
)
    
(52,741
)
Reclassification
    
736
      
7,024
      
—
      
—
      
7,760
  
Tax on reclassification
    
(115
)
    
(694
)
    
—
      
—
      
(809
)
Losses reclassified from accumulated other comprehensive income
    
621
      
6,330
      
—
      
—
      
6,951
  
Net current period other comprehensive loss
    
(20,740
)
    
(2,635
)
    
(20,540
)
    
(1,875
)
    
(45,790
)
Ending balance as of December 31, 2022
  
$
(25,449
)
  
$
(1,761
)
  
$
(37,960
)
  
$
(7,939
)
  
$
(73,109
)

 

The following table provides details about reclassifications out of accumulated other comprehensive income (loss) for the years ended December 31, 2022, 2021 and 2020:

Details about Accumulated Other Comprehensive Income (Loss) Components

  

Amount Reclassified from Accumulated Other Comprehensive Income (Loss)

                   

Affected Line Item in the  Statement of Income 

  

 

     2022       2021       2020    
       		  

Unrealized gains (losses) on available-for-sale marketable securities

                                         

 

   $ (736 )  

$

 16     $ -         Financial income (expenses), net      

 

     115

 

     (4 )     -     Income taxes      

 

   $ (621 )   $ 12     $ -         Total, net of income taxes      

Unrealized gains (losses) on cash flow hedges

                                  

 

     (801 )     333       189     Cost of revenues  

 

     (4,142 )     1,645       623     Research and development  

 

     (959 )     334       136     Sales and marketing  

 

     (1,122 )     430       153     General and administrative  

 

   $ (7,024 )   $ 2,742     $ 1,101     Total, before income taxes  

 

     694       (327 )     (135 )   Income taxes  

 

    

(6,330

 )    

2,415

       966    

Total, net of income taxes

  

Total reclassifications for the period

   $

(6,951

 )   $

2,427

     $

966