Company: OSRH
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001213900-25-053114
Chunk: 72

Company: OSR Holdings, Inc.
Filing Date: 2025-06-10
Form: S-1/A
Chunk 72
---
 a loan agreement with
Bellevue Capital Management Europe AG and as of December 31, 2024, the outstanding balance was $ (% interest rate at December
31, 2024), which matures in .

The Group has a loan agreement with
Bellevue Life Sciences Acquisition Corp. and as of December 31, 2024, the outstanding balance was $ (% interest rate at
December 31, 2024), which matures in .

The Group has a loan agreement with
an individual and as of December 31, 2024, the outstanding balance was $ (% interest rate at December 31, 2024), which
matures in .

The Group has multiple loan agreements
with an individual and as of December 31, 2024, the outstanding balance was $ (% interest rate at December 31, 2024), which .

| (17) | Long-term 
 debt      |

The Group has long-term debt agreements
with individuals and as of March 31, 2025, the total outstanding balance was $ (% interest rate at March 31, 2025), which .

The Group has long-term debt agreements
with individuals and as of December 31, 2024, the total outstanding balance was $ (% interest rate at December 31, 2024),
which .

| (18) | Post-employment 
 benefits        |

The Group maintains a defined contribution
retirement benefit plan for its employees. The Group is obligated to pay fixed contributions to an independent fund, and the amount of
future retirement benefits to be paid to employees is determined by the contributions made to the fund, etc., and the investment income
generated from those contributions. Plan assets are managed independently from the Group’s assets in a fund managed by a trustee.

Danatein’s pension plan has converted
from the DB type to the DC type at the end of March 31, 2017, and is obligated to pay severance payment as DB type which incurred before
the March 31, 2017.

Meanwhile, expenses recognized by the
Group in relation to the defined contribution retirement benefit plan for the three-months ended March 31, 2025 and 2024 are $ and
$, respectively.

49

| (19) | Related            
 party transactions |

As of March 31, 2025, the Group’s related parties are
as follows:

| Type                            |     | Related parties                             |
| Ultimate parent entity          |     | Bellevue Capital Management LLC