israeli-annual-reports
Installation
SKILL.md
Israeli Annual Reports
Reporting Framework
Israeli public companies adopted IFRS in 2008. Prior reports use Israeli GAAP. Banks report under the Bank of Israel Supervisor of Banks "Public Reporting Directives" (Hora'ot ha-Divuach la-Tzibur), an Israel-specific template that draws on US bank-reporting rules and incorporates IFRS for some topics, not plain IFRS. For insurers, Israel postponed first-time IFRS 17 implementation to 1 January 2025 (the original global effective date was 2023).
Report Types and Deadlines
| Report | Deadline | Content |
|---|---|---|
| Annual / Periodic (Doch Titkufti) | Within 3 months after year-end (outer bound); also at least 14 days before the AGM that approves the statements, or within 3 days of the auditor's opinion date, whichever is earlier | Audited financials, board report |
| Quarterly (Doch Rivoni) | 60 days (about 2 months) after quarter | Reviewed interim financials |
| Half-Yearly (Doch Chatzi-Shnati) | About 60 days after H1 | Reviewed interim financials, filed by small corporations (taagid katan) without public debt in place of Q1/Q3 reports |
| Immediate (Doch Miyadi) | Hours after event | Material events |
| Shelf Prospectus | Valid up to 3 years | Securities offering framework |