Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 60

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 60
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 in the lease or, if that rate cannot be readily determined, its incremental borrowing rate.  
 Generally, the Group cannot determine the interest rate implicit in the lease because it     
 does not have access to the lessor’s estimated residual value or the amount of the           
 lessor’s deferred initial direct costs. Therefore, the Group generally uses its incremental  
 borrowing rate as the discount rate for the lease. The Group’s incremental borrowing         
 rate for a lease is the rate of interest it would have to pay on a collateralized basis to   
 borrow an amount equal to the lease payments under similar terms. Because the Group does     
 not generally borrow on a collateralized basis, it uses the interest rate it pays on its     
 noncollateralized borrowings as an input to deriving an appropriate incremental borrowing    
 rate, adjusted for the amount of the lease payments, the lease term, and the effect on that  
 rate of designating specific collateral with a value equal to the unpaid lease payments for  
 that lease.                                                                                  |

| ● | The                                                                                                
 lease term for all of the Group’s leases includes the noncancellable period of the                 
 lease plus any additional periods covered by either a Group option to extend (or not to terminate) 
 the lease that the Group is reasonably certain to exercise, or an option to extend (or not         
 to terminate) the lease controlled by the lessor.                                                  |

| ● | Lease payments                                                             
 included in the measurement of the lease liability comprise the following: |

| - | Fixed payments, including in-substance fixed payments, owed over the lease term (includes termination   
 penalties the Group would owe if the lease term reflects the Group’s exercise of a termination option); |

| - | Variable lease payments that depend on an index or rate, initially measured using the index or rate at 
 the lease commencement date;                                                                           |

| - | Amounts expected to be payable under a Group-provided residual value guarantee; and |

| - | The exercise price of a Group option to purchase the underlying asset if the Group is reasonably certain 
 to exercise the option.                                                                                  |

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The ROU asset is initially measured
at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement
date, plus any initial direct costs incurred less any lease incentives received.

For operating leases, the ROU asset
is subsequently measured throughout the lease term at the carrying amount of the lease liability, plus initial direct costs, plus (minus)
any prepaid (