Company: GGR
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001886190-25-000017
Chunk: 198

Company: Gogoro Inc.
Filing Date: 2025-03-31
Form: 20-F
Item: Item 18
Chunk 198
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───────
  Income related to government grants      $                                   6,136      $         6,422      $         5,682  
  Others                                                                       1,021      949                  709              
                                           $                                   7,157      $         7,371      $         6,391  

g. Other losses, net

                                            For the Year Ended December 31                                                                    
                                            2024                                              2023                    2022                    
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Foreign exchange gains (losses), net      $                                        955      $           ( 346)      $             ( 1,719)  
  Others                                    ( 2,383)                                          ( 607)                  ( 1,458)                
                                            $                                   ( 1,428)      $           ( 953)      $             ( 3,177)  

h. Gains on financial liabilities at FVTPL

                                             For the Year Ended December 31                                                             
                                             2024                                            2023                  2022                 
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Gains on earnout liabilities               $                                   14,969      $          7,767      $           110,276  
  Gains on earn-in liabilities                                                    8,297                 4,305                   61,124  
  Gains on warrant liabilities                                                    4,912                 4,045                   34,825  
  Losses on redeemable preferred shares      —                                               —                     ( 287)               
                                             $                                   28,178      $         16,117      $           205,938  

F-37

Table of Contents

19. INCOME TAXES RELATING TO CONTINUING OPERATIONS

a. Income tax expense recognized in profit or loss

                           For the Year Ended December 31                      
                           2024                                2023      2022  
 ───────────────────────────────────────────────────────────────────────────────
  Current tax expense                                                          
  Current year             $                                   $         $     

A reconciliation of accounting loss and income tax expense was as follows:

                                                                                For the Year Ended December 31,                                                                    
                                                                                2024                                                 2023                     2022                 
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────