Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 468

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 468
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 recognized on the transaction date. That is, the date OSR Holdings agrees to buy or sell financial assets. Subsequent measurement For subsequent measurement, financial assets are classified into the following four categories: •Financial assets at amortized cost (debt instrument) •Financial assets at FVOCI reclassified cumulative gain or loss to profit or loss (debt instrument) •Financial assets at FVOCI for which the cumulative gain or loss on removal is not reclassified to profit or loss (equity instrument) •Financial assets at FVTPL (1) Financial assets at FVTPL Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with net changes in fair value recognized in the statement of profit or loss. This category includes derivative instruments and listed equity investments which OSR Holdings had not irrevocably elected to classify at fair value through other comprehensive income (“ OCI”). Dividends on listed equity investments are recognized as other income in the statement of profit or loss when the right of payment has been established. 296 (2) Financial assets at FVOCI (debt instrument) For debt instruments at fair value through OCI, interest income, foreign exchange revaluation and impairment losses or reversals are recognized in the statement of profit or loss and computed in the same manner as for financial assets measured at amortized cost. The remaining fair value changes are recognized in OCI. Upon derecognition, the cumulative fair value change recognized in OCI is recycled to profit or loss. OSR Holdings’ debt instruments at fair value through OCI includes investments in quoted debt instruments under other non -currentfinancial assets. (3) Financial assets at FVOCI (equity instrument) Upon initial recognition, OSR Holdings can elect to classify irrevocably its equity investments as equity instruments designated at fair value through OCI when they meet the definition of equity under IAS 32 Financial Instruments: Presentation and are not held for trading. This classification is determined on an instrument -by-instrumentbasis. Gains and losses on these financial assets are never recycled to profit or loss. Dividends are recognized as other income in the statement of profit or loss when the right of payment has been established, except when OSR Holdings benefits from such proceeds as a recovery of part of the cost of the financial asset, in which case, such gains are recorded in OCI. Equity instruments designated at fair value through OCI are not subject to impairment assessment. OSR Holdings elected to classify irrevocably its non -listedequ