Company: GGR
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001886190-25-000017
Chunk: 204

Company: Gogoro Inc.
Filing Date: 2025-03-31
Form: 20-F
Item: Item 18
Chunk 204
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,635)      —                           21,775      ( 475)                                    30,138  
  Guarantee deposits received                                                  1,251                     —                                       26                                         1,215  
                                   $                                         450,847         15,151      $                           21,755      $                                        472,356  

                                                                                                         Exchange Differences on Translation               
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Bank loans                       334,317          82,725            —               —         900      $                                        381,174  
  Bonds                            100,000      ( 102,594)                                    2,594      —                                                 
  Redeemable preferred shares      107,862      ( 108,149)                                               —                                                 
  Earnout liabilities                                           134,423      ( 110,276)                  —                                         24,147  
  Earn-in liabilities                                            74,508       ( 61,124)                  —                                         13,384  
  Warrant liabilities                                            44,243       ( 34,825)                  —                                          9,418  
  Lease liabilities                 26,742       ( 12,886)                                   10,102      ( 2,485)                                  21,473  
  Guarantee deposits received        1,027                                                               ( 111)                                     1,251  
                                   569,948      ( 140,569)      253,174      ( 205,938)      13,596      $                                        450,847  

F-43

Table of Contents

*Other changes mainly include interest accruals and payments, new leases and lease modifications.

e. Financial risk management objectives and policies

The Company’s financial risk management objective is to monitor and manage the financial risks relating to the operations of the Company. These risks include market risk (including foreign currency risk and interest rate risk), credit risk and liquidity risk. In order to minimize the effect of financial risks, the Company devoted time and resources to identify and evaluate the uncertainty of the market to mitigate risk exposures.

i. Market risk

The Company’s activities exposed it primarily to the financial risks of changes in foreign currency exchange rates and interest rates.

1) Foreign currency risk

The Company undertook transactions denominated in foreign currencies; consequently, exposures to exchange rate fluctuations arose.

Sensitivity analysis

Since the primary operating entities of the Company are located in Taiwan,