Company: SVREW
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001013762-25-001028
Chunk: 159

Company: SaverOne 2014 Ltd.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 19
Chunk 159
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 under defined contribution plan:

                                                                     Year                                                       
                                                       ended December 31,                                                       
                                                                     2024                 2023                 2022             
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Expenses                                                                     1,698                1,462                1,260  

  Short-term         

Short-term
employee benefits include salaries, vacation pay, recreation pay and deposits to the National Insurance Institute (Social Security) if
they are expected to be settled within 12 months following the end of the annual reporting period in which the employee renders the relevant
services. Such benefits are recognized as an expense concurrently with the receipt of the work services.

  Share-based compensation  

Share-based
compensation transactions that are settled by equity instruments that were executed with employees or others who render similar services
are measured at the date of the grant, based on the fair value of the granted equity instruments. The vesting conditions, except for
market conditions, are not taken into consideration in estimating the fair value, but rather by adjusting the number of equity instruments
included in the measurement of the transaction amount. Such amount is recognized as an expense against a concurrent recording in equity
over the period in which the employees’ right to exercise or receive the equity instruments has vested.

The
expense in respect of a share-based payment relating to grants contingent upon vesting conditions that are not market conditions is adjusted
at the end of each reporting period in order to reflect the number of the equity instruments expected to vest.

F-20

SAVERONE
2014 LTD.

NOTES
TO THE FINANCIAL STATEMENTS (CONT.)

(New
Israeli Shekels in thousands, except per share and share data)

Note
2 - Material accounting policies (Cont.)

  Loss per share  

The
basic loss per share is calculated by dividing the loss attributed to the shareholders of the Company by the weighted average number
of ordinary shares outstanding during the period and, if necessary, after deducting shares held by the Company.

For
purposes of calculating the diluted loss per share, the loss attributed to the ordinary shareholders of the Company and the weighted
average number of ordinary shares outstanding are adjusted in respect of the possible impact of potential ordinary shares that may derive
from the exercise or conversion of convertible financial instruments in respect of which there is a dilutive effect.

  Operating cycle  

The
operating cycle of the Company is one year.

  A summary of new financial reporting standards that came into effect