v3.24.2.u1
ACCUMULATED OTHER COMPREHENSIVE LOSS
 6 Months Ended
Jun. 30, 2024
Accumulated Other Comprehensive Income Loss [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE LOSS
NOTE 18:       ACCUMULATED OTHER COMPREHENSIVE LOSS
 
The following table summarizes the changes in accumulated balances of other comprehensive gain (loss), net of taxes:
 
   
Three Months Ended June 30,
    
Six Months Ended June 30,
  
   
2024
    
2023
    
2024
    
2023
  
Unrealized gains (losses) on available-for-sale marketable securities
                        
Beginning balance
  
$
(3,469
)
  
$
(19,272
)
  
$
(4,960
)
  
$
(25,449
)
Revaluation
    
1,873
      
793
      
3,733
      
8,363
  
Tax on revaluation
    
(400
)
    
(132
)
    
(769
)
    
(1,603
)
Other comprehensive income before reclassifications
    
1,473
      
661
      
2,964
      
6,760
  
Reclassification
    
(1,970
)
    
-
      
(1,970
)
    
107
  
Tax on reclassification
    
501
      
-
      
501
      
(29
)
Losses (gains) reclassified from accumulated other comprehensive income (loss)
    
(1,469
)
    
-
      
(1,469
)
    
78
  
Net current period other comprehensive income
    
4
      
661
      
1,495
      
6,838
  
Ending balance
  
$
(3,465
)
  
$
(18,611
)
  
$
(3,465
)
  
$
(18,611
)
Unrealized gains (losses) on cash flow hedges
                                
Beginning balance
  
$
1,575
    
$
(2,092
)
  
$
3,940
    
$
(1,761
)
 Revaluation
    
(1,158
)
    
(2,229
)
    
(2,906
)
    
(4,425
)
 Tax on revaluation
    
139
      
138
      
349
      
277
  
Other comprehensive loss before reclassifications
    
(1,019
)
    
(2,091
)
    
(2,557
)
    
(4,148
)
Reclassification
    
(170
)
    
2,566
      
(1,109
)
    
4,406
  
Tax on reclassification
    
21
      
(159
)
    
133
      
(273
)
Losses (gains) reclassified from accumulated other comprehensive income (loss)
    
(149
)
    
2,407
      
(976
)
    
4,133
  
Net current period other comprehensive income (loss)
    
(1,168
)
    
316
      
(3,533
)
    
(15
)
Ending balance
  
$
407
    
$
(1,776
)
  
$
407
    
$
(1,776
)
Foreign currency translation adjustments on intra-entity transactions that are of a long-term investment in nature
                                
Beginning balance
  
$
(56,717
)
  
$
(48,760
)
  
$
(43,335
)
  
$
(37,960
)
 Revaluation
    
(7,581
)
    
(1,935
)
    
(20,963
)
    
(12,735
)
Ending balance
  
$
(64,298
)
  
$
(50,695
)
  
$
(64,298
)
  
$
(50,695
)
Unrealized gains (losses) on foreign currency translation
                                
Beginning balance
  
$
(8,000
)
  
$
(7,080
)
  
$
(2,530
)
  
$
(7,939
)
 Revaluation
    
(2,594
)
    
730
      
(8,064
)
    
1,589
  
Ending balance
  
$
(10,594
)
  
$
(6,350
)
  
$
(10,594
)
  
$
(6,350
)
Total
  
$
(77,950
)
  
$
(77,432
)
  
$
(77,950
)
  
$
(77,432
)

 

The following table summarizes the reclassification out of "Accumulated other comprehensive loss", net of taxes:
 
Details about Accumulated Other
Comprehensive Loss Components
  
Three Months Ended
June 30,
    
Six Months Ended
June 30,
  
Affected Line Item in the
Statement of Income
   
2024
    
2023
    
2024
    
2023
    
Unrealized gains (losses) on available-for-sale marketable securities
                          
   
$
1,970
    
$
-
    
$
1,970
    
$
(107
)
Financial income (expense), net
     
(501
)
    
-
      
(501
)
    
29
  
Tax benefits (income taxes)
   
$
1,469
    
$
-
    
$
1,469
    
$
(78
)
Total, net of income taxes
Unrealized gains (losses) on cash flow hedges, net
                                  
     
20
      
(303
)
    
126
      
(515
)
Cost of revenues
     
98
      
(1,521
)
    
662
      
(2,650
)
Research and development
     
23
      
(310
)
    
145
      
(535
)
Sales and marketing
     
29
      
(432
)
    
176
      
(706
)
General and administrative
   
$
170
    
$
(2,566
)
  
$
1,109
    
$
(4,406
)
Total, before income taxes
     
(21
)
    
159
      
(133
)
    
273
  
Tax benefits (income taxes)
     
149
      
(2,407
)
    
976
      
(4,133
)
Total, net of income taxes
Total reclassifications for the period
  
$
1,618
    
$
(2,407
)
  
$
2,445
    
$
(4,211
)