Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 262

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 262
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ants”                                                                    |     | January 1, 2024    |
| Amendments to IAS 7 and IFRS 7 “Supplier Finance Arrangements”                |     | January 1, 2024    |

The adoption of the aforementioned IFRSs did not have a material impact on the consolidated financial statements.

| (b) | New and revised standards, amendments and interpretations in issue but not yet effective. |

In preparing the accompanying consolidated financial statements, the Company has not adopted the following International Financial Reporting Standards (“IFRS”), International Accounting Standards (“IAS”), Interpretations developed by the International Financial Reporting Interpretations Committee (“IFRIC”) or the former Standing Interpretations Committee (“SIC”) issued by the International Accounting Standards Board (“IASB”) (collectively, “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 IAS21 “Lack of Exchangeability”                                                
 Amendments to IFRS 9 and IFRS 7 “Amendments to the Classification and Measurement of         
 Financial Instruments”                                                                       |     | Effective date per 
 IASB               
 Effective date to  
 be determined by   
 IASB               
 January 1, 2025    
 January 1, 2026    |
|:---------------------------------------------------------------------------------------------|:----|:-------------------|
| Annual Improvements to IFRS Accounting Standards—Volume 11                                   |     | January 1, 2026    |
| Amendments to IFRS 9 and IFRS 7 “Contracts Referencing Nature-dependent                      
 Electricity”                                                                                 |     | January 1, 2026    |
| IFRS 18 “Presentation and Disclosure in Financial Statements”                                |     | January 1, 2027    |
| IFRS 19 “Subsidiaries without Public Accountability: Disclosures”                            |     | 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