Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 287

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 287
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ively, “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 IFRS 16 “Lease Liability in a Sale and Leaseback”                              
 Amendments to IAS 1 “Classification of liabilities as Current or Non-Current”                |     | Effective date per 
 IASB               
 Effective date to  
 be determined by   
 IASB               
 January 1, 2024    
 January 1, 2024    |
|:---------------------------------------------------------------------------------------------|:----|:-------------------|
| Amendments to IAS 1 “Non-current liabilities with                                            
 covenants”                                                                                   |     | January 1, 2024    |
| Amendments to IAS 7 and IFRS 7 “Supplier Finance Arrangements”                               |     | January 1, 2024    |
| Amendments to IAS 21 “Lack of Exchangeability”                                               |     | January 1, 2025    |
| IFRS 18 “Presentation and Disclosure in Financial Statements”                                |     | January 1, 2027    |

As of the date that the consolidated financial statements were authorized for issuance, the Company continues in evaluating the impact on its financial position and financial performance as a result of the initial adoption of the aforementioned standards or interpretations. The related impact will be disclosed when the Company completes the evaluation. F-10

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued)

| NOTE 4. | Material Accounting Policies |

The material accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been applied consistently to all periods presented in these consolidated financial statements unless otherwise stated and have been applied consistently by all entities.

| (a) | Basis of Consolidation |

The accompanying consolidated financial statements include the accounts and operations of the Company and all of the entities in which the Company has a controlling financial interest. All significant intercompany balances and transactions have been eliminated in the consolidation process.

| (b) | List of Subsidiaries in the Consolidated Financial Statements: |

|                          | Investor |                        | Subsidiary |                  | Main activities | Shareholding | December 31, 
         2023 |   |     |     | December 31,