| | | Year ended December 31 | |
| | | 2015 | | | 2016 | | | 2017 | |
| | | NIS | | | NIS | | | NIS | |
| | | | | | | | | | |
| Income on bank deposits, investments and others | | | (14 | ) | | | (13 | ) | | | (2 | ) |
| Change in fair value of financial assets measured at fair value through profit or loss | | | (27 | ) | | | (29 | ) | | | (7 | ) |
| Income in respect of credit in sales, net of discount | | | (52 | ) | | | (42 | ) | | | (35 | ) |
| Linkage and exchange rate differences, net | | | - | | | | (16 | ) | | | - | |
| Interest and linkage differences from | | | | | | | | | | | | |
| loans to an associate | | | (21 | ) | | | - | | | | - | |
| Other finance income | | | (40 | ) | | | (23 | ) | | | (25 | ) |
| | | | | | | | | | | | | |
| Total financing income | | | (154 | ) | | | (123 | ) | | | (69 | ) |
| | | | | | | | | | | | | |
| Interest expenses on financial liabilities | | | 634 | | | | 871 | | | | 445 | |
| Linkage and exchange rate differences, net | | | 61 | | | | 38 | | | | 48 | |
| Change in contingent consideration in a business combination | | | - | | | | 55 | | | | (14 | ) |
| Change in fair value of financial assets measured at fair value through profit or loss | | | 4 | | | | 23 | | | | 39 | |
| Financing expenses for employee benefits, net | | | 16 | | | | 15 | | | | 35 | |
| Reduction of the provision for assessor interest expenses | | | (76 | ) | | | - | | | | - | |
| Other financing expenses | | | 50 | | | | 52 | | | | 33 | |
| | | | | | | | | | | | | |
| Total financing expenses | | | 689 | | | | 1,054 | | | | 586 | |
| | | | | | | | | | | | | |
| Financing expense, net | | | 535 | | | | 931 | | | | 517 | |
