Company: GGR
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001886190-25-000017
Chunk: 203

Company: Gogoro Inc.
Filing Date: 2025-03-31
Form: 20-F
Item: Item 18
Chunk 203
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10% increase / (decrease) in the volatility would result in increase / (decrease) in fair value by approximately $ 546 thousand / ($ 484 thousand) as of December 31, 2024;     
                                                                                                                                           (December 31, 2024: 104.9%; December 31, 2023: 84.2%)      10% increase / (decrease) in the volatility would result in increase / (decrease) in fair value by approximately $ 2,807 thousand / ($ 3,307 thousand) as of December 31, 2023  
  Earn-in liabilities                                   Monte Carlo simulation: Underlying stock price, volatility and risk-free rate      Volatility                                                 10% increase / (decrease) in the volatility would result in increase / (decrease) in fair value by approximately $ 303 thousand / ($ 269 thousand) as of December 31, 2024;     
                                                                                                                                           (December 31, 2024: 104.9%; December 31, 2023: 84.2%)      10% increase / (decrease) in the volatility would result in increase / (decrease) in fair value by approximately $ 1,556 thousand / ($ 1,833 thousand) as of December 31, 2023  
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iv. Valuation processes for fair value measurements categorized within level 3 of the fair value hierarchy

The Company engaged third party qualified valuers to perform the valuation where significant unobservable inputs were used in the fair value measurements. The financial department worked closely with the qualified external valuers to establish the appropriate valuation techniques and inputs to the model and confirmed the reliability, independence and correspondence of the information sources in the valuation.

F-42

Table of Contents

c. Categories of financial instruments

                                                         As of December 31,                            
                                                         2024                                          
 ───────────────────────────────────────────────────────────────────────────────────────────────────────
  Financial assets                                                                                     
  Financial assets at amortized cost (Note i)            $                       148,236      201,050  
  Financial liabilities                                                                                
  Financial liabilities at FVTPL                                                   2,654       30,832  
  Financial liabilities at