RELATED PARTIES BALANCES AND TRANSACTIONS

9 Months Ended

Sep. 30, 2023

NOTE 4 - RELATED PARTIES BALANCES AND TRANSACTIONS

Balances with related parties

	September 30,		December 31,
	2023		2022

Assets:
Loans granted to stockholders	$	12	$	13

Liabilities:
Management fee payable to related parties	$	44	$	67

Transactions with related parties

	2023			2022
	Three months ended September 30,
	2023			2022

Income:
Interest income in respect to loans granted to stockholders	$	-	*	$	-	*

Expenses:
Management fee**	$	18		$	79

	2023			2022
	Nine months ended September 30,
	2023			2022

Income:
Interest income in respect to loans granted to stockholders	$	-	*	$	-	*

Expenses:
Management fee**	$	70		$	284

	*	Less than $1 thousand.
	**	Comparative figures included in discontinued operations.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

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-Topic 946
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-Topic 850
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Creations Inc 10-Q