Schedule of Changes in AOCI |
|
|
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
|
) |
|
Schedule of Reclassifications out of AOCI |
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
|
|
|
|
|