Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 647

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 647
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es incurred by the Consolidated Entity are attributed to the non -controllinginterest in full, even if that results in a deficit balance. Where the Consolidated Entity loses control over a subsidiary, it derecognizes the assets including goodwill, liabilities and non -controllinginterest in the subsidiary together with any cumulative translation differences recognized in equity. The Consolidated Entity recognizes the fair value of the consideration received and the fair value of any investment retained together with any gain or loss in profit or loss. 2.5 Business combinations The acquisition method of accounting is used to account for business combinations regardless of whether equity instruments or other assets are acquired. The Company made an accounting policy election to apply acquisition accounting for business combination involving entities under common control. The consideration transferred is the sum of the acquisition -datefair values of the assets transferred, equity instruments issued or liabilities incurred by the acquirer to former owners of the acquiree and the amount of any non -controllinginterest in the acquiree. For each business combination, the non -controllinginterest in the acquiree is measured at either fair value or at the proportionate share of the acquiree’s identifiable net assets. All acquisition costs are expensed as incurred to profit or loss. On the acquisition of a business, the Consolidated Entity assesses the financial assets acquired and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic conditions, the Consolidated Entity’s operating or accounting policies and other pertinent conditions in existence at the acquisition date. Where the business combination is achieved in stages, the Consolidated Entity remeasures its previously held equity interest in the acquiree at the acquisition -datefair value and the difference between the fair value and the previous carrying amount is recognized in profit or loss. Contingent consideration to be transferred by the acquirer is recognized at the acquisition -datefair value. Subsequent changes in the fair value of the contingent consideration classified as an asset or liability is recognized in profit or loss. Contingent consideration classified as equity is not remeasured and its subsequent settlement is accounted for within equity. The difference between the acquisition -datefair value of assets acquired, liabilities assumed and any non -controllinginterest in the acquiree and the fair value of the consideration transferred and the fair value of any pre -existinginvestment in the acquiree is recognized as goodwill. If the consideration transferred and the pre -existingfair value is less than the fair value of the identifiable net assets acquired, being a bargain purchase to the acquirer, the difference is recognized as