SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Tables)

6 Months Ended

Jun. 30, 2024

SCHEDULE OF FAIR VALUE ON FINANCIAL ASSETS AND LIABILITIES

The Company’s financial assets and liabilities that are measured at fair value on a recurring basis by level within the fair value hierarchy are as follows 185


	Balance as of December 31, 2023
	Level 1		Level 2		Level 3		Total
	US$ in thousands
Assets:
Option to Purchase IBOT shares		-		-		747		747
Total assets		-		-		-		-

Liabilities:		-		-		40		40
Convertible component in convertible notes		-		-		40		40

SCHEDULE OF CHANGES IN FAIR VALUE OF LEVEL 3 ASSETS AND LIABILITIES

The following table presents the changes in fair value of the level 3 assets and liabilities for the period ended June 30, 2024:

	Changes in Fair value
	US$ in thousands
Assets:
Outstanding at December 31, 2023		747
Changes in fair value		185
Expired		(932	)
Outstanding at June 30, 2024		-
Ending balance		-

	Changes in Fair value
	US$ in thousands
Liabilities:
Outstanding at December 31, 2023	40
Convertible component in convertible notes classified as equity	13
Changes in fair value	(27	)
Outstanding at June 30, 2024	-
Ending balance	-

CITRINE GLOBAL, CORP. 10-Q