Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 683

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 683
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 |                       14.23 | % |     |         9.27 | % |     | December |     | Pharmaceuticals |
| Dukseong Co., Ltd.              |     | Korea    |     |                       10.82 | % |     |        11.45 | % |     | December |     | Others          |
| Others                          |     | —        |     |                       18.04 | % |     |        19.08 | % |     | December |     | —               |
| Total                           |     |          |     |                      100.00 | % |     |       100.00 | % |     |          |     |                 |

2. Significant accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated. 2.1 Basis of preparation The financial statements of the Company have been prepared in accordance with IFRS from the annual reporting period commencing on or after January 1, 2021.These are the standards, subsequent amendments and related interpretations issued by the International Accounting Standards Board (IASB). The preparation of financial statements requires the use of critical accounting estimates. Management also needs to exercise judgement in applying the Company’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in Note 3. 2.2 New or amended accounting standards and interpretations adopted The consolidated entity has adopted all of the new or amended accounting standards and interpretations issued by the IASB that are mandatory for the current reporting period. Any new or amended accounting standards or interpretations that are not yet mandatory have not been early adopted. The preparation of financial statements requires the use of critical accounting estimates. Management also needs to exercise judgement in applying the Company’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 3. (1) Amendments to IFRS 3 Reference to the Conceptual Framework The Company has adopted the amendments to IFRS 3 Business Combinations for the first time in the current year. The amendments update IFRS 3 so that it refers to the 2018 Conceptual Framework instead of the 1989 Framework. They also add to IFRS 3 a requirement that, for obligations within the scope of IAS 37