Company: GFS
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001709048-25-000071
Chunk: 21

Company: GLOBALFOUNDRIES Inc.
Filing Date: 2025-11-12
Form: 6-K
Chunk 21
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Certain assets such as equity method investments, intangible assets and property, plant and equipment, and other non-financial assets, are recorded at fair value only if an impairment or observable price adjustment is recognized in the current period.

Financial Instruments Not Recorded at Fair Value on a Recurring Basis

Financial instruments not recorded at fair value on a recurring basis include grants receivable, loans receivable, lease obligations and the current and non-current portions of the Company’s long-term debt which are measured at amortized cost.

The following shows the carrying amounts and fair values of the Company’s financial liabilities at amortized cost ("FLAC") not recorded at fair value on a recurring basis. It does not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value.

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#### GLOBALFOUNDRIES Inc.

### NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
<div align='center'>(Unaudited, in millions except for per share amount and otherwise stated)</div>

|                       |     | September 30, 2025 |       |     |            |       |     | December 31, 2024 |     |       |     |            |     |       |
|:----------------------|:----|:-------------------|------:|:----|:-----------|------:|:----|:------------------|:----|------:|:----|:-----------|:----|------:|
| Financial Liabilities |     | Carrying Amount    |       |     | Fair Value |       |     | Carrying Amount   |     |       |     | Fair Value |     |       |
| Other long-term debt  |     |                    | 1,171 |     |            | 1,228 |     |                   |     | 1,806 |     |            |     | 1,736 |

Estimated fair values of long-term debt are based on quoted prices for similar liabilities for which significant inputs are observable and represent a Level 2 valuation. The fair values are estimated based on the type of loan and maturity. The Company estimates the fair value using market interest rates for debts with similar maturities.

#### Note 16. Share-Based Compensation
We measure and recognize compensation expense related to share-based transactions, including employee, consultant, and non-employee director share option awards, in our consolidated financial statements based on fair value. The fair value of