Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 675

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 675
---
 entity          |     | Bellevue Capital Management LLC.            |
| Major shareholder of the Parent |     | BCM Europe AG                               |
| Subsidiaries                    |     | VAXIMM, RMC, Darnatein                      |
| Associate                       |     | Taction Co., Ltd.                           |
| Other related parties           |     | Bellevue Global Life Sciences Investors LLC |

31.2 Transactions with related parties There are no sales and procurement transactions and treasury transactions with related parties for the years ended December 31, 2023 and 2022. 31.3 Assets or liabilities from related party transactions Details of receivables and payables from related party transactions as at December 31, 2023 and 2022 are as follows:

| (Korean won in unit) |     | December 31, 2023 |     |                 |
|:---------------------|:----|:------------------|:----|:----------------|
| Related              
 parties              |     | Short-term        
 borrowings        |     |                 |
| Key management       |     | Individuals       |     | ₩   500,000,000 |

| (Korean won in unit) |     | December 31, 2022 |     |                 |
|:---------------------|:----|:------------------|:----|:----------------|
|                      |     | Related           
 parties           |     | Short-term      
 borrowings      |
| Key management       |     | Individuals       |     | ₩   700,000,000 |

31.4 Renumeration for key management Compensations paid or accrued to key management of the Parent for the years ended December 31, 2023 and 2022 are as follows:

| (Korean won in unit) |     |            2023 |     |            2022 |
| Salaries             |     | ₩   615,446,525 |     | ₩   269,492,304 |

The Group’s key management includes registered directors who have important authority and responsibility for planning, operation, and control of the Group’s business activities. 31.5 Collateral or guarantee provided for or received from related parties No collateral or guarantee were provided for related parties and were received from related parties as at December 31, 2023 and 2022.

F-130

32. Non-cash transaction 32.1 Significant non-cashflow transactions Significant transactions without cash