Company: GGR
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001886190-25-000017
Chunk: 167

Company: Gogoro Inc.
Filing Date: 2025-03-31
Form: 20-F
Item: Item 18
Chunk 167
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 purpose of trading

• it expects to realize the asset within twelve months after the reporting period; or

• the asset is cash or a cash equivalent unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.

A liability is classified as current when:

• it expects to settle the liability in its normal operating cycle

• it holds the liability primarily for the purpose of trading

• the liability is due to be settled within twelve months after the reporting period

• it does not have the substantial right at the end of the reporting period to defer settlement of the liability for at least twelve months after the reporting period.

All other assets and liabilities are classified as non-current.

b. New and amended IFRSs that are effective for the current year

The Company has applied amendments to IAS 1 “ Classification of Liabilities as Current or Non-current” and “ Non-current Liabilities with Covenants”, amendments to IAS 7 and IFRS 7 “ Supplier Finance Arrangements”, and amendments to IFRS 16 “ Lease Liability in a Sale and Leaseback” that are mandatorily effective for the accounting period that began on or after January 1, 2024. The application has not had any material impact on the disclosures or on the amounts reported in the Company’s consolidated financial statements.

c. New and amended IFRSs in issue but not yet effective

F-9

Table of Contents

  New IFRSs                                                                                                                      Effective Date Announced by IASB  
  Amendments to IAS 21 “ Lack of Exchangeability”                                                                                January 1, 2025                   
  Amendments to IFRS 9 and IFRS 7 "Amendments to the Classification and Measurement of Financial Instruments"                    January 1, 2026                   
  Amendments to IFRS 9 and IFRS 7 “ Contracts Referencing Nature-dependent Electricity”                                          January 1, 2026                   
  Annual Improvements to IFRS Accounting Standards - Volume 11                                                                   January 1, 2026                   
  IFRS 18 "Presentation and Disclosure in Financial Statements"                                                                  January 1, 2027                   
  IFRS 19 “ Subsidiaries without Public Accountability: Disclosures”                                                             January 1, 2027                   
  Amendments to IFRS 10 and IAS 28 “ Sale or Contribution of Assets between an Investor and its Associate or Joint Venture”      To