Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 474

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 474
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 discounted to their present value using a pre -taxdiscount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash -generatingunit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash -generatingunit) is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease and to the extent that the impairment loss is greater than the related revaluation surplus, the excess impairment loss is recognized in profit or loss. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash -generatingunit) is increased to the revised estimate of its recoverable amount so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash -generatingunit) in prior years. A reversal of an impairment loss is recognized immediately in profit or loss to the extent that it eliminates the impairment loss which has been recognized for the asset in prior years. Any increase in excess of this amount is treated as a revaluation increase. Business Combinations Business combinations are initially accounted for on a provisional basis. The fair value of assets acquired, liabilities and contingent liabilities assumed are initially estimated by the parent taking into consideration all available information at the reporting date. Fair value adjustments on the finalization of the business combination accounting are retrospective, where applicable, to the period the combination occurred and may have an impact on the assets and liabilities, depreciation and amortization reported. Investments in Associates and Joint Ventures An associate is an entity over which OSR Holdings has “significant influence”, which refers to the power to participate in the financial and operating policy decisions of the investee, but does not include control or joint control over those policies. 300 A joint venture is a type of joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint venture. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. The considerations made in determining significant influence or joint control are similar to those necessary to determine control over subsidiaries. OSR Holdings’ investments in its associates and joint ventures are accounted for using