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Elbit Systems Ltd – ‘20-F’ for 12/31/17 – ‘EX-101.DEF’

On:  Tuesday, 3/20/18, at 6:14am ET   ·   For:  12/31/17   ·   Accession #:  1628280-18-3366   ·   File #:  0-28998

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

 3/20/18  Elbit Systems Ltd                 20-F       12/31/17  152:18M                                    Workiva Inc Wde… FA01/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   2.63M 
 2: EX-4.2      Instrument Defining the Rights of Security Holders  HTML    128K 
 3: EX-8        Opinion of Counsel re: Tax Matters                  HTML     40K 
 6: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     45K 
 7: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     44K 
 4: EX-12.1     Statement re: Computation of Ratios                 HTML     50K 
 5: EX-12.2     Statement re: Computation of Ratios                 HTML     50K 
 8: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     44K 
15: R1          Document And Entity Information                     HTML     66K 
16: R2          Consolidated Balance Sheets                         HTML    155K 
17: R3          Consolidated Balance Sheets (Parenthetical)         HTML     54K 
18: R4          Consolidated Statements Of Income                   HTML    104K 
19: R5          Consolidated Statements Of Comprehensive Income     HTML     67K 
20: R6          Consolidated Statements Of Comprehensive Income     HTML     45K 
                (Parenthetical)                                                  
21: R7          Statements Of Changes In Equity                     HTML     87K 
22: R8          Statements Of Changes In Equity (Parenthetical)     HTML     44K 
23: R9          Consolidated Statements Of Cash Flows               HTML    149K 
24: R10         Consolidated Statements Of Cash Flows Supplemental  HTML     66K 
                Schedules                                                        
25: R11         Consolidated Statements Of Cash Flows               HTML     44K 
                (Parenthetical)                                                  
26: R12         General                                             HTML     74K 
27: R13         Significant Accounting Policies                     HTML    307K 
28: R14         Trade And Unbilled Receivables, Net                 HTML     60K 
29: R15         Other Receivables And Prepaid Expenses              HTML     54K 
30: R16         Inventories, Net Of Customer Advances               HTML     59K 
31: R17         Investments In Affiliated Companies, Partnerships   HTML    122K 
                And Other Companies                                              
32: R18         Long-Term Trade And Unbilled Receivables            HTML     51K 
33: R19         Long-Term Bank Deposits And Other Receivables       HTML     53K 
34: R20         Available-For-Sale Marketable Securities            HTML     74K 
35: R21         Property, Plant And Equipment, Net                  HTML     70K 
36: R22         Goodwill And Other Intangible Assets, Net           HTML     84K 
37: R23         Short-Term Bank Credit And Loans                    HTML     52K 
38: R24         Other Payables And Accrued Expenses                 HTML     66K 
39: R25         Customer Advances In Excess Of Costs Incurred On    HTML     57K 
                Contracts In Progress                                            
40: R26         Long-Term Loans, Net Of Current Maturities          HTML     71K 
41: R27         Series A Notes, Net Of Current Maturities           HTML     74K 
42: R28         Benefit Plans And Obligations For Termination       HTML    236K 
                Indemnity                                                        
43: R29         Taxes On Income                                     HTML    226K 
44: R30         Derivative Financial Instruments                    HTML    116K 
45: R31         Commitments And Contingent Liabilities              HTML     77K 
46: R32         Shareholders' Equity                                HTML    105K 
47: R33         Major Customer And Geographic Information           HTML     94K 
48: R34         Research And Development Expenses, Net              HTML     54K 
49: R35         Financial Expenses, Net                             HTML     70K 
50: R36         Other Income, Net                                   HTML     56K 
51: R37         Related Parties Transactions And Balances           HTML     65K 
52: R38         Valuation And Qualifying Accounts                   HTML    106K 
53: R39         Significant Accounting Policies (Policy)            HTML    329K 
54: R40         General (Tables)                                    HTML     54K 
55: R41         Significant Accounting Policies (Tables)            HTML    166K 
56: R42         Trade And Unbilled Receivables, Net (Tables)        HTML     54K 
57: R43         Other Receivables And Prepaid Expenses (Tables)     HTML     53K 
58: R44         Inventories, Net Of Customer Advances (Tables)      HTML     60K 
59: R45         Investments In Affiliated Companies, Partnerships   HTML    120K 
                And Other Companies (Tables)                                     
60: R46         Long-Term Trade And Unbilled Receivables (Tables)   HTML     50K 
61: R47         Long-Term Bank Deposits And Other Receivables       HTML     53K 
                (Tables)                                                         
62: R48         Available-For-Sale Marketable Securities (Tables)   HTML     78K 
63: R49         Property, Plant And Equipment, Net (Tables)         HTML     70K 
64: R50         Goodwill And Other Intangible Assets, Net (Tables)  HTML     83K 
65: R51         Short-Term Bank Credit And Loans (Tables)           HTML     53K 
66: R52         Other Payables And Accrued Expenses (Tables)        HTML     66K 
67: R53         Customer Advances In Excess Of Costs Incurred On    HTML     56K 
                Contracts In Progress (Tables)                                   
68: R54         Long-Term Loans, Net Of Current Maturities          HTML     75K 
                (Tables)                                                         
69: R55         Series A Notes, Net Of Current Maturities (Tables)  HTML     59K 
70: R56         Benefit Plans And Obligations For Termination       HTML    229K 
                Indemnity (Tables)                                               
71: R57         Taxes On Income (Tables)                            HTML    182K 
72: R58         Derivative Financial Instruments (Tables)           HTML    118K 
73: R59         Commitments And Contingent Liabilities (Tables)     HTML     49K 
74: R60         Shareholders' Equity (Tables)                       HTML    100K 
75: R61         Major Customer And Geographic Information (Tables)  HTML     99K 
76: R62         Research And Development Expenses, Net (Tables)     HTML     53K 
77: R63         Financial Expenses, Net (Tables)                    HTML     70K 
78: R64         Other Income, Net (Tables)                          HTML     56K 
79: R65         Related Parties Transactions And Balances (Tables)  HTML     63K 
80: R66         General (Narrative) (Details)                       HTML    137K 
81: R67         General (Details)                                   HTML     78K 
82: R68         Significant Accounting Policies (Narrative)         HTML    162K 
                (Details)                                                        
83: R69         Significant Accounting Policies (Changes In         HTML     77K 
                Accumulated Other Comprehensive Income By                        
                Components) (Details)                                            
84: R70         Significant Accounting Policies (Schedule Of        HTML     60K 
                Estimated Useful Life Of Assets) (Details)                       
85: R71         Significant Accounting Policies (Schedule Of        HTML     53K 
                Warranty Liability) (Details)                                    
86: R72         Significant Accounting Policies (Schedule Of        HTML     78K 
                Assets And Liabilities Measured At Fair Value On                 
                Recurring Basis) (Details)                                       
87: R73         Trade And Unbilled Receivables, Net (Details)       HTML     60K 
88: R74         Other Receivables And Prepaid Expenses (Details)    HTML     57K 
89: R75         Inventories, Net Of Customer Advances (Details)     HTML     61K 
90: R76         Investments In Affiliated Companies, Partnership    HTML     50K 
                And Other Companies (Investments In Affiliated                   
                Companies) (Details)                                             
91: R77         Investments In Affiliated Companies, Partnership    HTML    117K 
                And Other Companies (Investments In Companies                    
                Accounted For Under The Equity Method) (Details)                 
92: R78         Investments In Affiliated Companies, Partnership    HTML     63K 
                And Other Companies (Schedule Of Equity In Net                   
                Earnings Of Affiliated Companies) (Details)                      
93: R79         Investments In Affiliated Companies, Partnership    HTML     68K 
                And Other Companies (Balance Sheet Information)                  
                (Details)                                                        
94: R80         Investments In Affiliated Companies, Partnership    HTML     52K 
                And Other Companies (Income Statement Information)               
                (Details)                                                        
95: R81         Long-Term Trade And Unbilled Receivables (Details)  HTML     49K 
96: R82         Long-Term Bank Deposits And Other Receivables       HTML     54K 
                (Details)                                                        
97: R83         Available-For-Sale Marketable Securities            HTML     44K 
                (Narrative) (Details)                                            
98: R84         Available-For-Sale Marketable Securities            HTML     59K 
                (Available-For-Sale Marketable Securities)                       
                (Details)                                                        
99: R85         Available-For-Sale Marketable Securities            HTML     54K 
                (Contractual Maturities Of The Available-For-Sale                
                Marketable Securities) (Details)                                 
100: R86         Property, Plant And Equipment, Net (Narrative)      HTML     48K  
                (Details)                                                        
101: R87         Property, Plant And Equipment, Net (Schedule Of     HTML     79K  
                Property, Plant And Equipment, Net) (Details)                    
102: R88         Goodwill And Other Intangible Assets, Net           HTML     45K  
                (Narrative) (Details)                                            
103: R89         Goodwill And Other Intangible Assets, Net           HTML     61K  
                (Schedule Of Aggregate Goodwill And Other                        
                Intangible Assets) (Details)                                     
104: R90         Goodwill And Other Intangible Assets, Net           HTML     56K  
                (Estimated Aggregate Amortization Expense)                       
                (Details)                                                        
105: R91         Goodwill And Other Intangible Assets, Net           HTML     52K  
                (Schedule Of Goodwill) (Details)                                 
106: R92         Short-Term Bank Credit And Loans (Details)          HTML     57K  
107: R93         Other Payables And Accrued Expenses (Details)       HTML     73K  
108: R94         Customer Advances In Excess Of Costs Incurred On    HTML     57K  
                Contracts In Progress (Details)                                  
109: R95         Long-Term Loans, Net Of Current Maturities          HTML     73K  
                (Summary Of Long-Term Loans, Net Of Current                      
                Maturities) (Details)                                            
110: R96         Long-Term Loans, Net Of Current Maturities          HTML     56K  
                (Summary Of Maturities Of Long-Term Loans)                       
                (Details)                                                        
111: R97         Series A Notes, Net Of Current Maturities           HTML    109K  
                (Narrative) (Details)                                            
112: R98         Series A Notes, Net Of Current Maturities           HTML     57K  
                (Schedule Of Series A Notes, Net Of Current                      
                Maturities) (Details)                                            
113: R99         Series A Notes, Net Of Current Maturities           HTML     56K  
                (Schedule Of Future Principal Payments For The                   
                Series A Notes) (Details)                                        
114: R100        Benefit Plans And Obligations For Termination       HTML     83K  
                Indemnity (Narrative) (Details)                                  
115: R101        Benefit Plans And Obligations For Termination       HTML    105K  
                Indemnity (Plans' Funded Status And Amounts                      
                Recognized In The Consolidated Financial                         
                Statements) (Details)                                            
116: R102        Benefit Plans And Obligations For Termination       HTML     65K  
                Indemnity (Components Of The Plans Net Periodic                  
                Pension Cost) (Details)                                          
117: R103        Benefit Plans And Obligations For Termination       HTML     57K  
                Indemnity (Weighted Average Assumptions) (Details)               
118: R104        Benefit Plans And Obligations For Termination       HTML     60K  
                Indemnity (Asset Allocation By Category) (Details)               
119: R105        Benefit Plans And Obligations For Termination       HTML     49K  
                Indemnity (Target Asset Allocation For The Plan)                 
                (Details)                                                        
120: R106        Benefit Plans And Obligations For Termination       HTML     80K  
                Indemnity (Fair Value Of The Asset Values By                     
                Category) (Details)                                              
121: R107        Benefit Plans And Obligations For Termination       HTML     51K  
                Indemnity (Effect Of A 1% Change In The Health                   
                Care Cost Trend Rate) (Details)                                  
122: R108        Taxes On Income (Narrative) (Details)               HTML    148K  
123: R109        Taxes On Income (Schedule Of Income Before Taxes    HTML     49K  
                On Income) (Details)                                             
124: R110        Taxes On Income (Schedule Of Taxes On Income)       HTML     77K  
                (Details)                                                        
125: R111        Taxes On Income (Schedule Of Uncertain Tax          HTML     59K  
                Positions) (Details)                                             
126: R112        Taxes On Income (Schedule Of Deferred Income        HTML     73K  
                Taxes) (Details)                                                 
127: R113        Taxes On Income (Schedule Of Deferred Taxes As      HTML     45K  
                Reflected In The Balance Sheet) (Details)                        
128: R114        Taxes On Income (Schedule Of Effective Income Tax   HTML     80K  
                Rate Reconciliation) (Details)                                   
129: R115        Derivative Financial Instruments (Narrative)        HTML     47K  
                (Details)                                                        
130: R116        Derivative Financial Instruments (Schedule Of       HTML     62K  
                Derivative Instruments In Statement Of Financial                 
                Position, Fair Value) (Details)                                  
131: R117        Derivative Financial Instruments (Effect Of         HTML     57K  
                Derivative Instruments On Cash Flow Hedging And                  
                Relationship Between Income And Other                            
                Comprehensive Income) (Details)                                  
132: R118        Derivative Financial Instruments (Notional Amounts  HTML     64K  
                Of Outstanding Foreign Exchange Forward Contracts)               
                (Details)                                                        
133: R119        Commitments And Contingent Liabilities (Narrative)  HTML     69K  
                (Details)                                                        
134: R120        Commitments And Contingent Liabilities (Future      HTML     58K  
                Minimum Lease Commitments) (Details)                             
135: R121        Shareholders' Equity (Narrative) (Details)          HTML     59K  
136: R122        Shareholders' Equity (Summary Of Share Option       HTML     45K  
                Activity Under The Stock Option Plan) (Details)                  
137: R123        Shareholders' Equity (Summary Of Options            HTML     45K  
                Outstanding Separated Into Ranges Of Exercise                    
                Prices) (Details)                                                
138: R124        Shareholders' Equity (Compensation Expenses)        HTML     54K  
                (Details)                                                        
139: R125        Shareholders' Equity (Computation Of Basic And      HTML     61K  
                Diluted Net Earnings Per Share) (Details)                        
140: R126        Major Customer And Geographic Information           HTML     58K  
                (Schedule Of Revenue By Geographic Areas)                        
                (Details)                                                        
141: R127        Major Customer And Geographic Information           HTML     57K  
                (Schedule Of Revenues By Areas Of Operations)                    
                (Details)                                                        
142: R128        Major Customer And Geographic Information           HTML     47K  
                (Schedule Of Major Customer Data) (Details)                      
143: R129        Major Customer And Geographic Information           HTML     51K  
                (Schedule Of Long-Lived Assets By Geographic                     
                Areas) (Details)                                                 
144: R130        Research And Development Expenses, Net (Details)    HTML     50K  
145: R131        Financial Expenses, Net (Details)                   HTML     63K  
146: R132        Other Income, Net (Details)                         HTML     48K  
147: R133        Related Parties Transactions And Balances           HTML     55K  
                (Details)                                                        
148: R134        Valuation And Qualifying Accounts (Details)         HTML     76K  
150: XML         IDEA XML File -- Filing Summary                      XML    306K  
14: XML         XBRL Instance -- eslt1231201720-fdoc_htm             XML   4.65M 
149: EXCEL       IDEA Workbook of Financial Reports                  XLSX    178K  
10: EX-101.CAL  XBRL Calculations -- eslt-20171231_cal               XML    450K 
11: EX-101.DEF  XBRL Definitions -- eslt-20171231_def                XML   1.23M 
12: EX-101.LAB  XBRL Labels -- eslt-20171231_lab                     XML   3.10M 
13: EX-101.PRE  XBRL Presentations -- eslt-20171231_pre              XML   1.83M 
 9: EX-101.SCH  XBRL Schema -- eslt-20171231                         XSD    389K 
151: JSON        XBRL Instance as JSON Data -- MetaLinks              631±   979K  
152: ZIP         XBRL Zipped Folder -- 0001628280-18-003366-xbrl      Zip    624K  


‘EX-101.DEF’   —   XBRL Definitions — eslt-20171231_def


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<!-- XBRL Document Created with Wdesk from Workiva -->
<!-- -->
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<link:roleRef roleURI="http://www.elbitsystems.com/role/AvailableForSaleMarketableSecurities" xlink:href="eslt-20171231.xsd#AvailableForSaleMarketableSecurities" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/AvailableForSaleMarketableSecuritiesAvailableForSaleMarketableSecuritiesDetails" xlink:href="eslt-20171231.xsd#AvailableForSaleMarketableSecuritiesAvailableForSaleMarketableSecuritiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/AvailableForSaleMarketableSecuritiesContractualMaturitiesOfAvailableForSaleMarketableSecuritiesDetails" xlink:href="eslt-20171231.xsd#AvailableForSaleMarketableSecuritiesContractualMaturitiesOfAvailableForSaleMarketableSecuritiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/AvailableForSaleMarketableSecuritiesNarrativeDetails" xlink:href="eslt-20171231.xsd#AvailableForSaleMarketableSecuritiesNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/AvailableForSaleMarketableSecuritiesTables" xlink:href="eslt-20171231.xsd#AvailableForSaleMarketableSecuritiesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/BenefitPlansAndObligationsForTerminationIndemnity" xlink:href="eslt-20171231.xsd#BenefitPlansAndObligationsForTerminationIndemnity" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/BenefitPlansAndObligationsForTerminationIndemnityAssetAllocationByCategoryDetails" xlink:href="eslt-20171231.xsd#BenefitPlansAndObligationsForTerminationIndemnityAssetAllocationByCategoryDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/BenefitPlansAndObligationsForTerminationIndemnityComponentsOfPlansNetPeriodicPensionCostDetails" xlink:href="eslt-20171231.xsd#BenefitPlansAndObligationsForTerminationIndemnityComponentsOfPlansNetPeriodicPensionCostDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/BenefitPlansAndObligationsForTerminationIndemnityEffectOf1ChangeInHealthCareCostTrendRateDetails" xlink:href="eslt-20171231.xsd#BenefitPlansAndObligationsForTerminationIndemnityEffectOf1ChangeInHealthCareCostTrendRateDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/BenefitPlansAndObligationsForTerminationIndemnityFairValueOfAssetValuesByCategoryDetails" xlink:href="eslt-20171231.xsd#BenefitPlansAndObligationsForTerminationIndemnityFairValueOfAssetValuesByCategoryDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/BenefitPlansAndObligationsForTerminationIndemnityNarrativeDetails" xlink:href="eslt-20171231.xsd#BenefitPlansAndObligationsForTerminationIndemnityNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/BenefitPlansAndObligationsForTerminationIndemnityPlansFundedStatusAndAmountsRecognizedInConsolidatedFinancialStatementsDetails" xlink:href="eslt-20171231.xsd#BenefitPlansAndObligationsForTerminationIndemnityPlansFundedStatusAndAmountsRecognizedInConsolidatedFinancialStatementsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/BenefitPlansAndObligationsForTerminationIndemnityTables" xlink:href="eslt-20171231.xsd#BenefitPlansAndObligationsForTerminationIndemnityTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/BenefitPlansAndObligationsForTerminationIndemnityTargetAssetAllocationForPlanDetails" xlink:href="eslt-20171231.xsd#BenefitPlansAndObligationsForTerminationIndemnityTargetAssetAllocationForPlanDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/BenefitPlansAndObligationsForTerminationIndemnityWeightedAverageAssumptionsDetails" xlink:href="eslt-20171231.xsd#BenefitPlansAndObligationsForTerminationIndemnityWeightedAverageAssumptionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/CommitmentsAndContingentLiabilities" xlink:href="eslt-20171231.xsd#CommitmentsAndContingentLiabilities" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/CommitmentsAndContingentLiabilitiesFutureMinimumLeaseCommitmentsDetails" xlink:href="eslt-20171231.xsd#CommitmentsAndContingentLiabilitiesFutureMinimumLeaseCommitmentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/CommitmentsAndContingentLiabilitiesNarrativeDetails" xlink:href="eslt-20171231.xsd#CommitmentsAndContingentLiabilitiesNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/CommitmentsAndContingentLiabilitiesTables" xlink:href="eslt-20171231.xsd#CommitmentsAndContingentLiabilitiesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/ConsolidatedBalanceSheets" xlink:href="eslt-20171231.xsd#ConsolidatedBalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/ConsolidatedBalanceSheetsParenthetical" xlink:href="eslt-20171231.xsd#ConsolidatedBalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/ConsolidatedStatementsOfCashFlows" xlink:href="eslt-20171231.xsd#ConsolidatedStatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/ConsolidatedStatementsOfCashFlowsParenthetical" xlink:href="eslt-20171231.xsd#ConsolidatedStatementsOfCashFlowsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/ConsolidatedStatementsOfCashFlowsSupplementalSchedules" xlink:href="eslt-20171231.xsd#ConsolidatedStatementsOfCashFlowsSupplementalSchedules" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/ConsolidatedStatementsOfComprehensiveIncome" xlink:href="eslt-20171231.xsd#ConsolidatedStatementsOfComprehensiveIncome" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/ConsolidatedStatementsOfComprehensiveIncomeParenthetical" xlink:href="eslt-20171231.xsd#ConsolidatedStatementsOfComprehensiveIncomeParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/ConsolidatedStatementsOfIncome" xlink:href="eslt-20171231.xsd#ConsolidatedStatementsOfIncome" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/CustomerAdvancesInExcessOfCostsIncurredOnContractsInProgress" xlink:href="eslt-20171231.xsd#CustomerAdvancesInExcessOfCostsIncurredOnContractsInProgress" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/CustomerAdvancesInExcessOfCostsIncurredOnContractsInProgressDetails" xlink:href="eslt-20171231.xsd#CustomerAdvancesInExcessOfCostsIncurredOnContractsInProgressDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/CustomerAdvancesInExcessOfCostsIncurredOnContractsInProgressTables" xlink:href="eslt-20171231.xsd#CustomerAdvancesInExcessOfCostsIncurredOnContractsInProgressTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/DerivativeFinancialInstruments" xlink:href="eslt-20171231.xsd#DerivativeFinancialInstruments" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/DerivativeFinancialInstrumentsEffectOfDerivativeInstrumentsOnCashFlowHedgingAndRelationshipBetweenIncomeAndOtherComprehensiveIncomeDetails" xlink:href="eslt-20171231.xsd#DerivativeFinancialInstrumentsEffectOfDerivativeInstrumentsOnCashFlowHedgingAndRelationshipBetweenIncomeAndOtherComprehensiveIncomeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/DerivativeFinancialInstrumentsNarrativeDetails" xlink:href="eslt-20171231.xsd#DerivativeFinancialInstrumentsNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/DerivativeFinancialInstrumentsNotionalAmountsOfOutstandingForeignExchangeForwardContractsDetails" xlink:href="eslt-20171231.xsd#DerivativeFinancialInstrumentsNotionalAmountsOfOutstandingForeignExchangeForwardContractsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/DerivativeFinancialInstrumentsScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueDetails" xlink:href="eslt-20171231.xsd#DerivativeFinancialInstrumentsScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/DerivativeFinancialInstrumentsTables" xlink:href="eslt-20171231.xsd#DerivativeFinancialInstrumentsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/DocumentAndEntityInformation" xlink:href="eslt-20171231.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.elbitsystems.com/role/FinancialExpensesNet" xlink:href="eslt-20171231.xsd#FinancialExpensesNet" xlink:type="simple"/>
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2 Subsequent Filings that Reference this Filing

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

11/29/18  SEC                               UPLOAD1/29/19    2:45K  Elbit Systems Ltd.
10/19/18  SEC                               UPLOAD1/29/19    2:44K  Elbit Systems Ltd.
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