Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 375

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 375
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 Amendments to IAS 8 “Definition of Accounting Estimates”                                   |     | Effective date per 
 IASB               
 January 1, 2023    
 January 1, 2023    |
|:-------------------------------------------------------------------------------------------|:----|:-------------------|
| Amendments to IAS 12 “Deferred Tax related to Assets and Liabilities arising from a Single 
 Transaction”                                                                               |     | January 1, 2023    |
| IFRS 17 “Insurance Contracts”                                                              |     | January 1, 2023    |
| Amendments to IFRS 17 “Insurance Contracts”                                                |     | January 1, 2023    |
| Amendments to IFRS 17 “Initial Application of IFRS 17 and IFRS 9 - Comparative             
 Information”                                                                               |     | January 1, 2023    |

The adoption of the aforementioned IFRSs did not have a material impact on the consolidated financial statements. F-111

PayNow Inc. Notes to the Financial Statements (Continued)

| (b) | New and revised standards, amendments and interpretations in issue but not yet effective |

In preparing the accompanying financial statements, the Company has not adopted the following International Financial Reporting Standards (“IFRS”), International Accounting Standards (“IAS”), Interpretations developed by the International Financial Reporting Interpretations Committee (“IFRIC”) or the former Standing Interpretations Committee (“SIC”) issued by the International Accounting Standards Board (“IASB”) (collectively, “IFRSs”).

| New, Revised or Amended Standards and Interpretations                                        
 Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between an Investor and its 
 Associate or Joint Venture”                                                                  
 Amendments to IAS12 “International Tax Reform-Pillar Two Model Rules”                        
 Amendments to IFRS 16 “Lease Liability in a Sale and Leaseback”                              |     | Effective date per   
 IASB                 
 Effective date to be 
 determined by IASB   
 May 23, 2023         
 January 1, 2024      |
|:---------------------------------------------------------------------------------------------|:----|:---------------------|
| Amendments to IAS 1 “Classification of liabilities as Current or Non-Current”                |     | January 1, 2024      |
| Amendments to IAS 1 “Non-current liabilities with                                            
 covenants”                                                                                   |     | January 1, 2024      |
| Amendments to IAS 7 and I