Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 272

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 272
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tled share-based payment arrangements granted to employees is generally recognized as an expense, with a corresponding increase in equity, over the vesting period of the awards. The expense recognized is adjusted to reflect the number of awards expected to satisfy the related service and non-marketperformance conditions, ensuring that the final amount recognized aligns with the number of awards that ultimately vest. For share-based payment awards with non-vestingconditions, the grant-date fair value is measured considering these conditions with no adjustments for differences between expected and actual outcomes.

| 3. | Defined contribution plans |

Obligations for contributions to defined contribution pension plans are recognized as employee benefit expenses in profit or loss during the periods in which employees provide their services.

| (o) | Income Taxes |

Income tax expense comprises current and deferred taxes. It is recognized in profit or loss, except for amounts related to business combinations or items recognized directly in equity or other comprehensive income.

| 1. | Current tax |

Current tax represents the expected tax payable or receivable on the taxable income or losses for the year, along with any adjustments for previous years. It is measured using tax rates enacted or substantively enacted at the reporting date.

| 2. | Deferred tax |

Deferred tax assets and liabilities are recognized for future tax consequences arising from differences between the carrying amounts of existing assets and liabilities in the financial statements and their respective tax bases, as well as from tax loss carryforwards. They are measured using enacted tax rates expected to apply in the period when the temporary differences are realized or settled. Deferred tax assets are assessed at each reporting date and reduced if it is no longer probable that the related tax benefit will be realized. Any such reduction is reversed when the probability of future taxable profits improves. F-21

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

| (p) | Business Combinations |

Business acquisitions are accounted for using the acquisition method. Acquisition-related costs are generally recognized in profit or loss as incurred. Goodwill is measured as the excess of (i) the aggregate of the consideration transferred, (ii) the fair value of any non-controllinginterests in the acquiree, and (iii) the fair value of the acquirer’s previously held equity interest in the acquiree, over (iv) the net of the acquisition-datefair values of the identifiable assets acquired and the liabilities assumed. Contingent consideration payable is recognized at its fair value at the acquisition date. If the contingent consideration is