Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 621

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 621
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 model of the Group to manage the financial asset. Except for trade receivables that do not contain significant financial elements or that are accounted for using the practical simplification method, the Group initially measures financial assets at fair value plus, and if not for financial assets at FVTPL, transaction costs. To measure a financial asset at amortized cost or FVOCI, the cash flows must consist of sole payments of principal and interest (“SPPI”) only. This assessment is called SPPI testing and is performed at the individual item level.

F-59

2. Significant accounting policies (cont.) The Group’s business model for the management of financial assets involves the management of financial assets to generate cash flows. The business model determines whether the source of the cash flows is the receipt, sale or both of the contractual cash flows of the financial asset. Purchases or sales of financial assets (structured transactions) that are required to transfer financial assets within the time frame set by the market arrangement or regulation are recognized on the transaction date. That is, the date the Group agrees to buy or sell financial assets. Subsequent measurement For subsequent measurement, financial assets are classified into the following four categories: •Financial assets at amortized cost (debt instrument) •Financial assets at FVOCI reclassified cumulative gain or loss to profit or loss (debt instrument) •Financial assets at FVOCI for which the cumulative gain or loss on removal is not reclassified to profit or loss (equity instrument) •Financial assets at FVTPL (1) Financial assets at FVTPL Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with net changes in fair value recognized in the statement of profit or loss. This category includes derivative instruments and listed equity investments which the Group had not irrevocably elected to classify at fair value through OCI. Dividends on listed equity investments are recognized as other income in the statement of profit or loss when the right of payment has been established. (2) Financial assets at FVOCI (debt instrument) For debt instruments at fair value through OCI, interest income, foreign exchange revaluation and impairment losses or reversals are recognized in the statement of profit or loss and computed in the same manner as for financial assets measured at amortised cost. The remaining fair value changes are recognized in OCI. Upon derecognition, the cumulative fair value change recognized in OCI is recycled to profit or loss. The Group’s debt instruments at fair value through OCI includes investments in quoted