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Note 23 — Balances and Transactions with Related Parties
a. Balances with Related Parties:
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Year Ended December 31,
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2021
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2020
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U.S dollars in thousands
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Other payables – key management personnel
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237 |
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217 |
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Equity reserve for share-based payment
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5,419 |
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1,579 |
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CLA capital reserve
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—
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2,836 |
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Convertible loan liability
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—
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8,567 |
Regarding the convertible loan received from shareholders, see Note 13 F.
b. Benefits to and other transactions with Related Parties and Key Management Personnel
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Year Ended December 31,
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2021
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2020
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US $, in Thousands
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Wages and benefits for employees by or on behalf of the company
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1,359 |
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1,160 |
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Share-based payment
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3,887 |
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544 |
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Financial expenses on convertible loan
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1,102 |
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2,344 |
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6,348 |
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4,048 |
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The number of people to whom the salary and benefits relate
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Related parties, related parties, and key management personnel employed by or on behalf of the Company
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5 |
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4 |
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Directors who are not employed by the company and are not remunerated
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4 |
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3 |
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