israeli-annual-reports
Installation
SKILL.md
Israeli Annual Reports
Reporting Framework
Israeli public companies adopted IFRS in 2008. Prior reports use Israeli GAAP. Banks follow BOI adaptations. Insurance companies follow IFRS 17, which was implemented starting January 1, 2023. As of 2026, most Israeli insurance companies have successfully completed their IFRS 17 transition, though some continue to refine their implementation processes.
Report Types and Deadlines
| Report | Deadline | Content |
|---|---|---|
| Annual (Doch Titkufti) | 3 months after year-end | Audited financials, board report |
| Quarterly (Doch Rivoni) | 2 months after quarter | Reviewed interim financials |
| Immediate (Doch Miyadi) | Hours after event | Material events |
| Shelf Prospectus | Validity period subject to current regulations | Securities offering framework |
Annual Report Structure
- Part A: Description of Business (operations, markets, risks)
- Part B: Board Report (MD&A, financial review)
- Part C: Financial Statements (balance sheet, P&L, cash flow)
- Part D: Additional Information (officer compensation, audit committee)