Company: SVREW
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001013762-25-001028
Chunk: 83

Company: SaverOne 2014 Ltd.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 5
Chunk 83
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 that caused the disclosed financial information to be not necessarily indicative of future operating
results or financial condition.

E.
Critical Accounting Estimates

We
describe our significant accounting policies and estimates in Note 3 to our annual financial statements for the year ended December
31, 2024. We believe that these accounting policies and estimates are critical in order to fully understand and evaluate our financial
condition and results of operations.

We
prepare our financial statements in accordance with IFRS as issued by the IASB.

The
preparation of financial statements in conformity with IFRS requires management to make accounting estimates and assessments that involve
use of judgment and that affect the amounts of assets and liabilities presented in the financial statements, the disclosure of contingent
assets and liabilities at the dates of the financial statements, the amounts of revenues and expenses during the reporting periods and
the accounting policies adopted by the Company. Actual results could differ from those estimates.

Recently-Issued
Accounting Pronouncements

Certain
recently-issued accounting pronouncements are discussed in Note 2, Summary of Material Accounting Policies, to our annual financial
statements for the year ended December 31, 2024 included in elsewhere in this Annual Report, regarding the impact of the IFRS standards
as issued by the IASB that we will adopt in future periods in our financial statements.

Stock-based
compensation

From
time to time, the Company may grant options to its employees, directors and non-employees. The Company recognizes stock-based compensation
expense at its fair value.

Changes
in the Company’s assumptions can materially affect the estimate of the fair value of stock-based compensation and, consequently,
the related expense recognized. The assumptions used in the calculations of the fair value of stock-based payment awards is represented
by best estimates which involve inherent uncertainties and the application of judgment when considering inherent uncertainties. As a
result, if the Company’s assumptions change and different assumptions are used, the expense of a stock-based compensation award
could be materially different in the future than what was originally planned for.

ITEM
6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES