a. |
Basis of presentation of the financial statements:
|
These financial
statements have been prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board.
The Company's financial statements have been prepared on a cost basis, except for financial assets and liabilities (including derivatives) which are presented at fair value through profit or loss.
The Company has elected to present profit or loss items using the function of expense method.