Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 646

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 646
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, 2022 |     |                 |     |                                                     |
|:-------------------------------------|:----|:----------------|:----|:----------------------------------------------------|
| Name of subsidiary                   |     | Reason          |     | Type of purchase consideration                      |
| VAXIMM                               |     | Acquisition(*2) |     | New shares of the Parent and other financial assets |
| RMC                                  |     | Acquisition(*2) |     | New shares of the Parent                            |

____________ (*1)The Parent acquired subsidiary in March 2023 and accounted the acquisitions at March 31, 2023, which is deemed the acquisition date. (*2)The Parent acquired subsidiaries in December 2022 and accounted the acquisitions at December 31, 2022, which is deemed the acquisition date. Accordingly, operation results of new subsidiaries for the year ended December 31, 2022 are not reflected on the Group’s consolidated financial statements. 2. Significant accounting policies The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated. 2.1 New or amended accounting standards and interpretations adopted The consolidated entity applied for the first -timecertain standards and amendments, which are effective for annual periods beginning on or after January 1, 2023. The Group has not early adopted any other standard, interpretation or amendment that has been issued but is not yet effective. (1) Definition of accounting estimates — Amendments to IFRS 1008 The amendments to IFRS 1008 clarify the distinction between changes in accounting estimates, changes in accounting policies and the correction of errors. They also clarify how entities use measurement techniques and inputs to develop accounting estimates. The amendments had no impact on the Group’s consolidated financial statements. (2) Disclosure of accounting policies — Amendments to IFRS 1001 and IFRS Practice Statement 2 The amendments to IFRS 1001 and IFRS Practice Statement 2 Making Materiality Judgements provide guidance and examples to help entities apply materiality judgements to accounting policy disclosures. The amendments aim to help entities provide accounting policy disclosures that are more useful by replacing the requirement for entities to disclose their ‘significant’ accounting policies with a requirement to disclose their ‘material’ accounting policies and adding guidance on how entities apply the concept of materiality in making decisions about accounting policy disclosures. The amendments have had an impact on the Group’s disclosures of accounting policies, but not on the