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Formula Systems (1985) Ltd – ‘20-F’ for 12/31/13 – ‘EX-101.CAL’

On:  Wednesday, 4/30/14, at 12:31pm ET   ·   For:  12/31/13   ·   Accession #:  1144204-14-26077   ·   File #:  0-29442

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/30/14  Formula Systems (1985) Ltd        20-F       12/31/13  128:18M                                    Toppan Merrill/FA

Annual Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report by a Foreign Non-Canadian Issuer      HTML   1.36M 
 2: EX-4.3      Instrument Defining the Rights of Security Holders  HTML    171K 
 3: EX-8        Opinion of Counsel re: Tax Matters                  HTML     33K 
 6: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     32K 
 7: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     32K 
 4: EX-12.1     Statement re: Computation of Ratios                 HTML     37K 
 5: EX-12.2     Statement re: Computation of Ratios                 HTML     38K 
 8: EX-15.1     Letter re: Unaudited Interim Financial Information  HTML     31K 
 9: EX-15.2     Letter re: Unaudited Interim Financial Information  HTML     32K 
10: EX-15.3     Letter re: Unaudited Interim Financial Information  HTML     32K 
11: EX-15.4     Letter re: Unaudited Interim Financial Information  HTML     32K 
12: EX-15.5     Letter re: Unaudited Interim Financial Information  HTML     32K 
86: R1          Document And Entity Information                     HTML     58K 
66: R2          Consolidated Balance Sheets                         HTML    177K 
81: R3          Consolidated Balance Sheets [Parenthetical]         HTML     48K 
91: R4          Consolidated Statements of Income                   HTML    106K 
116: R5          Consolidated Statements of Comprehensive Income     HTML     65K  
69: R6          Statements of Changes in Equity                     HTML     86K 
80: R7          Statement of Other Comprehensive Income             HTML     45K 
60: R8          Consolidated Statements of Cash Flows               HTML    237K 
49: R9          General                                             HTML     54K 
118: R10         Significant Accounting Policies                     HTML    203K  
93: R11         Business Combination, Significant Transaction and   HTML    134K 
                Sale of Business                                                 
92: R12         Marketable Securities                               HTML    128K 
99: R13         Fair Value Measurement                              HTML    148K 
100: R14         Investments in Affiliated Companies                 HTML     77K  
97: R15         Property, Plants and Equipment, Net                 HTML     63K 
101: R16         Goodwill                                            HTML     49K  
82: R17         Intangible Assets, Net                              HTML     75K 
87: R18         Liabilities to Banks and Others                     HTML     89K 
95: R19         Employee Option Plans                               HTML    124K 
127: R20         Liability in Respect of Capital Lease               HTML     45K  
110: R21         Commitments and Contingencies                       HTML     61K  
75: R22         Equity                                              HTML     58K 
94: R23         Income Taxes                                        HTML    211K 
78: R24         Supplementary Financial Statement Information       HTML    344K 
39: R25         Subsequent Event                                    HTML     37K 
111: R26         Significant Accounting Policies (Policies)          HTML    294K  
123: R27         General (Tables)                                    HTML     44K  
54: R28         Significant Accounting Policies (Tables)            HTML     85K 
53: R29         Business Combination, Significant Transaction and   HTML     98K 
                Sale of Business (Tables)                                        
58: R30         Marketable Securities (Tables)                      HTML    136K 
59: R31         Fair Value Measurement (Tables)                     HTML    151K 
61: R32         Investments in Affiliated Companies (Tables)        HTML     79K 
28: R33         Property, Plants and Equipment, Net (Tables)        HTML     61K 
108: R34         Goodwill (Tables)                                   HTML     48K  
73: R35         Intangible Assets, Net (Tables)                     HTML     76K 
76: R36         Liabilities to Banks and Others (Tables)            HTML     94K 
44: R37         Debentures (Tables)                                 HTML     51K 
126: R38         Employee Option Plans (Tables)                      HTML    109K  
19: R39         Liability in Respect of Capital Lease (Tables)      HTML     44K 
63: R40         Commitments and Contingencies (Tables)              HTML     41K 
115: R41         Equity (Tables)                                     HTML     51K  
41: R42         Income Taxes (Tables)                               HTML    187K 
52: R43         Supplementary Financial Statement Information       HTML    340K 
                (Tables)                                                         
57: R44         General (Details)                                   HTML     35K 
67: R45         General (Details Textual)                           HTML     61K 
27: R46         Significant Accounting Policies (Details)           HTML     38K 
48: R47         Significant Accounting Policies (Details 1)         HTML     36K 
21: R48         Significant Accounting Policies (Details 2)         HTML     34K 
113: R49         Significant Accounting Policies (Details Textual)   HTML     69K  
40: R50         Business Combination, Significant Transaction and   HTML     55K 
                Sale of Business (Details)                                       
109: R51         Business Combination, Significant Transaction and   HTML     41K  
                Sale of Business (Details 1)                                     
45: R52         Business Combination, Significant Transaction and   HTML     42K 
                Sale of Business (Details 2)                                     
64: R53         Business Combination, Significant Transaction and   HTML     48K 
                Sale of Business (Details 3)                                     
20: R54         Business Combination, Significant Transaction and   HTML     57K 
                Sale of Business (Details 4)                                     
24: R55         Business Combination, Significant Transaction and   HTML     42K 
                Sale of Business (Details 5)                                     
56: R56         Business Combination, Significant Transaction and   HTML    153K 
                Sale of Business (Details Textual)                               
32: R57         Marketable Securities (Details)                     HTML     51K 
119: R58         Marketable Securities (Details 1)                   HTML     44K  
71: R59         Marketable Securities (Details 2)                   HTML     40K 
98: R60         Marketable Securities (Details 3)                   HTML     44K 
47: R61         Marketable Securities (Details Textual)             HTML     46K 
50: R62         Fair Value Measurement (Details)                    HTML     65K 
106: R63         Fair Value Measurement (Details 1)                  HTML     41K  
102: R64         Fair Value Measurement (Details 2)                  HTML     48K  
74: R65         Investments in Affiliated Companies (Details)       HTML     43K 
104: R66         Investments in Affiliated Companies (Details 1)     HTML     57K  
46: R67         Investments in Affiliated Companies (Details 2)     HTML     37K 
79: R68         Investments in Affiliated Companies (Details        HTML     32K 
                Textual)                                                         
122: R69         Property, Plants and Equipment, Net (Details)       HTML     49K  
23: R70         Property, Plants and Equipment, Net (Details        HTML     33K 
                Textual)                                                         
38: R71         Goodwill (Details)                                  HTML     47K 
65: R72         Intangible Assets, Net (Details)                    HTML     47K 
30: R73         Intangible Assets, Net (Details 1)                  HTML     46K 
125: R74         Intangible Assets, Net (Details Textual)            HTML     34K  
42: R75         Liabilities to Banks and Others (Details)           HTML     50K 
33: R76         Liabilities to Banks and Others (Details 1)         HTML     49K 
37: R77         Debentures (Details)                                HTML     47K 
25: R78         Debentures (Details Textual)                        HTML     44K 
29: R79         Employee Option Plans (Details)                     HTML     36K 
89: R80         Employee Option Plans (Details 1)                   HTML     83K 
35: R81         Employee Option Plans (Details 2)                   HTML     64K 
120: R82         Employee Option Plans (Details Textual)             HTML     74K  
62: R83         Liability in Respect of Capital Lease (Details)     HTML     49K 
96: R84         Commitments and Contingencies (Details)             HTML     46K 
103: R85         Commitments and Contingencies (Details Textual)     HTML     56K  
34: R86         Equity (Details)                                    HTML     38K 
36: R87         Equity (Details Textual)                            HTML     54K 
117: R88         Income Taxes (Details)                              HTML     46K  
31: R89         Income Taxes (Details 1)                            HTML     47K 
90: R90         Income Taxes (Details 2)                            HTML     38K 
85: R91         Income Taxes (Details 3)                            HTML     60K 
107: R92         Income Taxes (Details 4)                            HTML     68K  
84: R93         Income Taxes (Details 5)                            HTML     44K 
70: R94         Income Taxes (Details Textual)                      HTML     69K 
112: R95         Supplementary Financial Statement Information       HTML     48K  
                (Details)                                                        
68: R96         Supplementary Financial Statement Information       HTML     40K 
                (Details 1)                                                      
43: R97         Supplementary Financial Statement Information       HTML     47K 
                (Details 2)                                                      
77: R98         Supplementary Financial Statement Information       HTML     46K 
                (Details 3)                                                      
72: R99         Supplementary Financial Statement Information       HTML     36K 
                (Details 4)                                                      
55: R100        Supplementary Financial Statement Information       HTML     62K 
                (Details 5)                                                      
128: R101        Supplementary Financial Statement Information       HTML     58K  
                (Details 6)                                                      
105: R102        Supplementary Financial Statement Information       HTML     36K  
                (Details 7)                                                      
83: R103        Supplementary Financial Statement Information       HTML     35K 
                (Details 8)                                                      
26: R104        Supplementary Financial Statement Information       HTML     60K 
                (Details 9)                                                      
114: R105        Supplementary Financial Statement Information       HTML     43K  
                (Details Textual)                                                
121: R106        Subsequent Event (Details Textual)                  HTML     55K  
124: XML         IDEA XML File -- Filing Summary                      XML    184K  
22: EXCEL       IDEA Workbook of Financial Reports                  XLSX    336K 
51: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   3.19M 
13: EX-101.INS  XBRL Instance -- forty-20131231                      XML   4.30M 
15: EX-101.CAL  XBRL Calculations -- forty-20131231_cal              XML    315K 
16: EX-101.DEF  XBRL Definitions -- forty-20131231_def               XML   1.50M 
17: EX-101.LAB  XBRL Labels -- forty-20131231_lab                    XML   1.76M 
18: EX-101.PRE  XBRL Presentations -- forty-20131231_pre             XML   1.73M 
14: EX-101.SCH  XBRL Schema -- forty-20131231                        XSD    337K 
88: ZIP         XBRL Zipped Folder -- 0001144204-14-026077-xbrl      Zip    323K 


‘EX-101.CAL’   —   XBRL Calculations — forty-20131231_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
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<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#ConsolidatedBalanceSheets" roleURI="http://www.formulasystems.com/role/ConsolidatedBalanceSheets"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#ConsolidatedStatementsOfIncome" roleURI="http://www.formulasystems.com/role/ConsolidatedStatementsOfIncome"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#ConsolidatedStatementsOfComprehensiveIncome" roleURI="http://www.formulasystems.com/role/ConsolidatedStatementsOfComprehensiveIncome"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#ConsolidatedStatementsOfCashFlows" roleURI="http://www.formulasystems.com/role/ConsolidatedStatementsOfCashFlows"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#General" roleURI="http://www.formulasystems.com/role/General"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#BusinessCombinationSignificantTransactionAndSaleOfBusiness" roleURI="http://www.formulasystems.com/role/BusinessCombinationSignificantTransactionAndSaleOfBusiness"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#MarketableSecurities" roleURI="http://www.formulasystems.com/role/MarketableSecurities"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#InvestmentsInAffiliatedCompanies" roleURI="http://www.formulasystems.com/role/InvestmentsInAffiliatedCompanies"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#Goodwill" roleURI="http://www.formulasystems.com/role/Goodwill"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#IntangibleAssetsNet" roleURI="http://www.formulasystems.com/role/IntangibleAssetsNet"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#LiabilitiesToBanksAndOthers" roleURI="http://www.formulasystems.com/role/LiabilitiesToBanksAndOthers"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#CommitmentsAndContingencies" roleURI="http://www.formulasystems.com/role/CommitmentsAndContingencies"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#Equity" roleURI="http://www.formulasystems.com/role/Equity"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#IncomeTaxes" roleURI="http://www.formulasystems.com/role/IncomeTaxes"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#SupplementaryFinancialStatementInformation" roleURI="http://www.formulasystems.com/role/SupplementaryFinancialStatementInformation"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#BusinessCombinationSignificantTransactionAndSaleOfBusinessDetails2" roleURI="http://www.formulasystems.com/role/BusinessCombinationSignificantTransactionAndSaleOfBusinessDetails2"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#BusinessCombinationSignificantTransactionAndSaleOfBusinessDetails" roleURI="http://www.formulasystems.com/role/BusinessCombinationSignificantTransactionAndSaleOfBusinessDetails"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#MarketableSecuritiesDetails" roleURI="http://www.formulasystems.com/role/MarketableSecuritiesDetails"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#InvestmentsInAffiliatedCompaniesDetails" roleURI="http://www.formulasystems.com/role/InvestmentsInAffiliatedCompaniesDetails"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#InvestmentsInAffiliatedCompaniesDetails1" roleURI="http://www.formulasystems.com/role/InvestmentsInAffiliatedCompaniesDetails1"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#IntangibleAssetsNetDetails" roleURI="http://www.formulasystems.com/role/IntangibleAssetsNetDetails"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#IntangibleAssetsNetDetails1" roleURI="http://www.formulasystems.com/role/IntangibleAssetsNetDetails1"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#LiabilitiesToBanksAndOthersDetails" roleURI="http://www.formulasystems.com/role/LiabilitiesToBanksAndOthersDetails"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#LiabilitiesToBanksAndOthersDetails1" roleURI="http://www.formulasystems.com/role/LiabilitiesToBanksAndOthersDetails1"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#CommitmentsAndContingenciesDetails" roleURI="http://www.formulasystems.com/role/CommitmentsAndContingenciesDetails"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#IncomeTaxesDetails" roleURI="http://www.formulasystems.com/role/IncomeTaxesDetails"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#IncomeTaxesDetails1" roleURI="http://www.formulasystems.com/role/IncomeTaxesDetails1"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#IncomeTaxesDetails2" roleURI="http://www.formulasystems.com/role/IncomeTaxesDetails2"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#IncomeTaxesDetails3" roleURI="http://www.formulasystems.com/role/IncomeTaxesDetails3"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#IncomeTaxesDetails4" roleURI="http://www.formulasystems.com/role/IncomeTaxesDetails4"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#SupplementaryFinancialStatementInformationDetails" roleURI="http://www.formulasystems.com/role/SupplementaryFinancialStatementInformationDetails"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#SupplementaryFinancialStatementInformationDetails2" roleURI="http://www.formulasystems.com/role/SupplementaryFinancialStatementInformationDetails2"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#SupplementaryFinancialStatementInformationDetails3" roleURI="http://www.formulasystems.com/role/SupplementaryFinancialStatementInformationDetails3"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#SupplementaryFinancialStatementInformationDetails4" roleURI="http://www.formulasystems.com/role/SupplementaryFinancialStatementInformationDetails4"/>
<roleRef xlink:type="simple" xlink:href="forty-20131231.xsd#SupplementaryFinancialStatementInformationDetails6" roleURI="http://www.formulasystems.com/role/SupplementaryFinancialStatementInformationDetails6"/>
<calculationLink xlink:type="extended" xlink:role="http://www.formulasystems.com/role/ConsolidatedBalanceSheets">
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaap_Assets"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaap_AssetsCurrent"/>
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<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue" use="optional" order="10" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MarketableSecuritiesCurrent" xlink:label="loc_us-gaap_MarketableSecuritiesCurrent"/>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent" use="optional" order="40" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:label="loc_us-gaap_AccountsAndOtherReceivablesNetCurrent"/>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsNoncurrent" xlink:to="loc_us-gaap_PrepaidExpenseAndOtherAssetsNoncurrent" use="optional" order="30" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity" xlink:label="loc_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity"/>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets" xlink:to="loc_forty_SeverancePayFund" use="optional" order="40" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet" use="optional" order="50" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherIntangibleAssetsNet" xlink:label="loc_us-gaap_OtherIntangibleAssetsNet"/>
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<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaap_Liabilities"/>
<loc xlink:type="locator" xlink:href="forty-20131231.xsd#forty_OperatingSegmentLiabilities" xlink:label="loc_forty_OperatingSegmentLiabilities"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities" xlink:to="loc_forty_OperatingSegmentLiabilities" use="optional" order="10" weight="1"/>
<loc xlink:type="locator" xlink:href="forty-20131231.xsd#forty_UnallocatedLiabilitiesToSegment" xlink:label="loc_forty_UnallocatedLiabilitiesToSegment"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities" xlink:to="loc_forty_UnallocatedLiabilitiesToSegment" use="optional" order="20" weight="1"/>
<loc xlink:type="locator" xlink:href="forty-20131231.xsd#forty_InterSegmentEliminationOfLiabilities" xlink:label="loc_forty_InterSegmentEliminationOfLiabilities"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities" xlink:to="loc_forty_InterSegmentEliminationOfLiabilities" use="optional" order="30" weight="1"/>
</calculationLink>
</linkbase>


8 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/11/23  Formula Systems (1985) Ltd.       20-F/A     12/31/22  160:18M                                    EdgarAgents LLC/FA
 5/15/23  Formula Systems (1985) Ltd.       20-F       12/31/22  164:18M                                    EdgarAgents LLC/FA
 5/17/22  Formula Systems (1985) Ltd.       20-F/A     12/31/21  160:19M                                    EdgarAgents LLC/FA
 5/16/22  Formula Systems (1985) Ltd.       20-F       12/31/21  164:21M                                    EdgarAgents LLC/FA
 5/17/21  Formula Systems (1985) Ltd.       20-F       12/31/20  157:14M                                    EdgarAgents LLC/FA
 1/08/15  SEC                               UPLOAD10/16/17    1:36K  Formula Systems (1985) Ltd.
12/18/14  SEC                               UPLOAD10/16/17    1:139K Formula Systems (1985) Ltd.
11/06/14  SEC                               UPLOAD10/16/17    1:171K Formula Systems (1985) Ltd.
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Filing Submission 0001144204-14-026077   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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