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Chinese

Israeli Annual Reports

以色列公司年度报告

Reporting Framework

报告框架

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.
以色列上市公司于2008年采用IFRS标准。此前的报告采用以色列GAAP标准。银行遵循以色列央行（BOI）的适配规则。保险公司遵循IFRS 17标准，该标准自2023年1月1日起实施。截至2026年，大多数以色列保险公司已成功完成IFRS 17的过渡，不过部分公司仍在优化实施流程。

Report Types and Deadlines

报告类型与截止日期

ReportDeadlineContent
Annual (Doch Titkufti)3 months after year-endAudited financials, board report
Quarterly (Doch Rivoni)2 months after quarterReviewed interim financials
Immediate (Doch Miyadi)Hours after eventMaterial events
Shelf ProspectusValidity period subject to current regulationsSecurities offering framework
报告类型截止日期内容
年度报告（Doch Titkufti）年末后3个月经审计的财务数据、董事会报告
季度报告（Doch Rivoni）季度结束后2个月经审阅的中期财务数据
即时报告（Doch Miyadi）事件发生后数小时内重大事件披露
货架招股说明书有效期遵循现行法规证券发行框架

Annual Report Structure

年度报告结构

  • 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)
  • A部分：业务描述（运营情况、市场环境、风险因素）
  • B部分：董事会报告（管理层讨论与分析、财务回顾）
  • C部分：财务报表（资产负债表、利润表、现金流量表）
  • D部分：补充信息（高管薪酬、审计委员会情况）

Key Hebrew Financial Terms

关键希伯来语财务术语

  • Maazan = Balance Sheet
  • Doch Revach VeHefsed = Income Statement
  • Hachnasot = Revenue
  • Revach Naki = Net Profit
  • Nechasim Shotfim = Current Assets
  • Monitin = Goodwill
  • Odfim = Retained Earnings
  • Tzad Kashur = Related Party
  • Maazan = 资产负债表
  • Doch Revach VeHefsed = 利润表
  • Hachnasot = 营业收入
  • Revach Naki = 净利润
  • Nechasim Shotfim = 流动资产
  • Monitin = 商誉
  • Odfim = 留存收益
  • Tzad Kashur = 关联方

Companies Law Requirements

《公司法》要求

  • Sec. 171: Annual financial statements obligation
  • Sec. 172: Board approval required
  • Sec. 267-269: Audit committee requirements
  • Sec. 270-275: Related party transaction approvals
  • 第171条：年度财务报表提交义务
  • 第172条：需经董事会批准
  • 第267-269条：审计委员会设立要求
  • 第270-275条：关联方交易审批要求

Examples

示例

Example 1: Analyze a TASE-Listed Company's Annual Report

示例1：分析TASE上市公司的年度报告

User says: "Help me understand Teva's latest annual report from MAYA" Actions:
  1. Identify report type: Annual Report (Doch Shnati) filed on MAYA system
  2. Locate key sections: Balance Sheet (Maazanit), Income Statement (Doch Revach VeHefsed), Cash Flow
  3. Extract key metrics: revenue, operating profit, net profit in NIS
  4. Compare with previous year and sector benchmarks
  5. Note auditor opinion and any qualifications Result: Structured analysis of annual report with key financial highlights in context
用户提问："帮我理解梯瓦（Teva）最新在MAYA系统提交的年度报告" 操作步骤：
  1. 确定报告类型：在MAYA系统提交的年度报告（Doch Shnati）
  2. 定位关键章节：资产负债表（Maazanit）、利润表（Doch Revach VeHefsed）、现金流量表
  3. 提取关键指标：以新以色列谢克尔（NIS）计价的营业收入、营业利润、净利润
  4. 与上一年数据及行业基准对比
  5. 记录审计意见及任何保留事项 结果：结合上下文的年度报告结构化分析，包含关键财务亮点

Example 2: Compare Israeli Bank Financial Statements

示例2：对比以色列银行的财务报表

User says: "Compare Leumi and Hapoalim annual reports" Actions:
  1. Pull latest annual reports from MAYA (access through current TASE filing system)
  2. Extract comparable metrics: total assets, net income, ROE, capital adequacy
  3. Normalize data to NIS millions for comparison
  4. Note regulatory differences in reporting (Bank of Israel requirements)
  5. Create comparison table with key ratios Result: Side-by-side comparison of two Israeli banks' financial performance
用户提问："对比莱米银行（Leumi）和哈波阿利姆银行（Hapoalim）的年度报告" 操作步骤：
  1. 从MAYA系统（当前TASE申报系统）获取最新年度报告
  2. 提取可比指标：总资产、净收入、净资产收益率（ROE）、资本充足率
  3. 将数据归一化为百万新以色列谢克尔（NIS）以便对比
  4. 记录报告规则的监管差异（以色列央行要求）
  5. 创建包含关键比率的对比表格 结果：两家以色列银行财务表现的并列对比

Bundled Resources

配套资源

Scripts

脚本

  • scripts/financial_parser.py
    -- Hebrew-English financial term glossary with search functionality covering balance sheets, income statements, and MAYA filings. Run: 
    python scripts/financial_parser.py --help
  • scripts/financial_parser.py
    —— 包含希伯来语-英语财务术语词汇表，具备搜索功能，覆盖资产负债表、利润表及MAYA申报文件。运行命令：
    python scripts/financial_parser.py --help

References

参考资料

  • references/hebrew-financial-terms.md
    -- Complete Hebrew-English financial terminology reference with tables for financial statements, income statement items, MAYA filing types, and Israeli accounting standards (IFRS-IL). Consult when translating financial terms or navigating Hebrew financial documents.
  • references/hebrew-financial-terms.md
    —— 完整的希伯来语-英语财务术语参考手册，包含财务报表、利润表项目、MAYA申报类型及以色列会计准则（IFRS-IL）的表格。翻译财务术语或查阅希伯来语财务文档时可参考本手册。

Gotchas

注意事项

  • Israeli fiscal year follows the calendar year (January-December), not the US October-September fiscal year. Agents trained on US data may assume the wrong fiscal year boundaries.
  • IFRS is the mandatory reporting standard for Israeli public companies since 2008. Agents may generate US GAAP-formatted financial statements, which are not compliant in Israel.
  • Israeli annual reports are filed with MAYA (the TASE electronic filing system), not with the SEC. Agents may reference EDGAR or SEC filing conventions.
  • Monetary amounts in Israeli reports use NIS (New Israeli Shekel), not ILS. While the ISO code is ILS, the common abbreviation in reports is NIS or the shekel sign.
  • 以色列财年遵循日历年（1月-12月），而非美国的10月-9月财年。基于美国数据训练的Agent可能会错误假设财年边界。
  • 自2008年起，IFRS是以色列上市公司的强制报告标准。Agent可能生成不符合以色列要求的美国GAAP格式财务报表。
  • 以色列年度报告需提交至MAYA（TASE电子申报系统），而非美国SEC。Agent可能会引用EDGAR或SEC申报惯例。
  • 以色列报告中的金额单位为新以色列谢克尔（NIS），而非ISO代码ILS。虽然ISO代码是ILS，但报告中常用缩写为NIS或谢克尔符号。

Troubleshooting

故障排查

Error: "Cannot find report on MAYA system"

错误："无法在MAYA系统中找到报告"

Cause: Company may file under a different Hebrew name or subsidiary Solution: Search MAYA by securities number (mispar niyar) rather than company name. Hebrew company names may differ from the English trading name.
原因：公司可能以不同的希伯来语名称或子公司名义申报 解决方案：通过证券编号（mispar niyar）而非公司名称在MAYA系统中搜索。希伯来语公司名称可能与英文交易名称不同。

Error: "Financial terms not matching standard translations"

错误："财务术语与标准翻译不匹配"

Cause: Israeli companies sometimes use non-standard Hebrew financial terminology Solution: Consult 
references/hebrew-financial-terms.md
for standard terms. Some companies use colloquial Hebrew instead of formal accounting terms (e.g., "רווחים" instead of "רווח נקי").
原因：以色列公司有时会使用非标准希伯来语财务术语 解决方案：查阅
references/hebrew-financial-terms.md
获取标准术语。部分公司会使用口语化希伯来语而非正式会计术语（例如，使用"רווחים"代替"רווח נקי"）。