Company: CCHH
Filing Date: 2025-09-12
Form Type: F-1/A
Source: 0001213900-25-087080
Chunk: 176

Company: CCH Holdings Ltd
Filing Date: 2025-09-12
Form: F-1/A
Chunk 176
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Level 2 — Include other inputs other than quoted prices in active market; and •Level 3 — Unobservable inputs which are supported by little or no market activity that are significant to the fair value of the assets and liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs. The fair value guidance describes three main approaches to measure the fair value of assets and liabilities: (1) market approach; (2) income approach and (3) cost approach. The market approach uses prices and other relevant information generated from market transactions involving identical or comparable assets or liabilities. The income approach uses valuation techniques to convert future amounts to a single present value amount. The measurement is based on the value indicated by current market expectations about those future amounts. The cost approach is based on the amount that would currently be required to replace an asset. When available, the Group uses quoted market prices to determine the fair value of an asset or liability. If quoted market prices are not available, the Group will measure fair value using valuation techniques that use, when possible, current market -basedor independently sourced market parameters, such as interest rates and currency rates. Financial instruments of the Group primarily consist of cash and cash equivalents, accounts receivable, amounts due from related parties, interest -freeloan to third parties and deposits included in prepaid expenses and other current assets, bank overdrafts, accounts payable, amounts due to related parties, notes payable, accrued expenses and other F-12 CCH HOLDINGS LTD
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2024 (In U.S. Dollar, except for share data) 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.) payables, long -termbank loans, operating lease liabilities, and finance lease liabilities. As of December 31, 2023 and 2024, the carrying amounts of these financial instruments are measured at amortized cost, which is approximated to their fair values. The Group’s non -financialassets, such as property and equipment, intangible assets and right -of -useassets, would be measured at fair value only if they were determined to be impaired. (n)Leases At inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is or contains a lease if it conveys the right to control the use of an identified asset for a