Company: OSRH
Filing Date: 2025-04-22
Form Type: 10-K
Source: 0001213900-25-034116
Chunk: 350

Company: OSR Holdings, Inc.
Filing Date: 2025-04-22
Form: 10-K
Item: Item 1A
Chunk 350
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 for the purpose of influencing any act or decision of the foreign
entity in order to assist the individual or business in obtaining or retaining business. The FCPA also obligates companies whose securities
are listed in the United States to comply with certain accounting provisions requiring the company to maintain books and records
that accurately and fairly reflect all transactions of the corporation, including international subsidiaries, and to devise and maintain
an adequate system of internal accounting controls for international operations.

Compliance with the FCPA is expensive and difficult, particularly in
countries in which corruption is a recognized problem. In addition, the FCPA presents particular challenges in the pharmaceutical industry,
because, in many countries, hospitals are operated by the government, and doctors and other hospital employees are considered foreign
officials. Certain payments to hospitals and healthcare providers in connection with clinical trials and other work have been deemed to
be improper payments to government officials and have led to FCPA enforcement actions.

Apart from the FCPA, we are subject to various other anti-bribery and
anti-money laundering laws in the countries in which we conduct activities. Anti-corruption and anti-bribery laws have
been enforced aggressively in recent years and broadly prohibit companies, their employees and third-party intermediaries to
authorize, offer or provide, directly or indirectly, improper payments or benefits to recipients in the public or private sector. As we
increase our international sales and business, we may engage with business partners and third-party intermediaries to market our
products and to obtain necessary permits, licenses, and other regulatory approvals. In addition, we or our third-party intermediaries
may have direct or indirect interactions with officials and employees of government agencies or state-owned or -affiliated entities.
We could be held liable for the corrupt or other illegal activities of these third-party intermediaries, our employees, representatives,
contractors, partners, and agents, even if we do not explicitly authorize such activities.

Various laws, regulations and executive orders also restrict the use
and dissemination outside of the United States, or the sharing with certain non-U.S. nationals, of information products classified
for national security purposes, as well as certain products, technology and technical data relating to those products. If we expand our
presence outside of the United States, it will require us to dedicate additional resources to comply with these laws, and these laws
may preclude us from developing, manufacturing, or