Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 355

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 355
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  Computer and Telecommunication Equipment |     | 3 years |
| (2)   Office equipment                         |     | 3 years |
| (3)   Others                                   |     | 3 years |

The depreciation methods, useful lives, and residual values are reviewed by the Company at each reporting date and are subject to adjustments if appropriate.

| (f) | Leased assets |

| 1. | Identifying a lease |

A contract is, or contains, a lease when all the following conditions are satisfied:

| (1) | the contract involves the use of an identified asset, and the supplier does not have a substantive right to 
 substitute the asset; and                                                                                   |

| (2) | the Company has the right to obtain substantially all of the economic benefits from use of the identified asset 
 throughout the period of use; and                                                                               |

| (3) | the Company has the right to direct the use of the identified asset throughout the period of use. |

| 2. | As a lessee |

Payments for leases of low-valueassets and short-term leases are recognized as expenses on a straight-line basis over the lease term for which the recognition exemption is applied. For all other leases not described above, a right-of-useasset and a lease liability shall be recognized at the lease commencement date. The Company recognizes a right-of-useasset and a lease liability at the lease commencement date. The lease liability is initially measured at the present value of the lease payments, discounted using the lessee’s incremental borrowing rate. The Company determines its incremental borrowing rate by obtaining interest rates from various external financing sources. The right-of-useasset is initially measured at cost, which comprises the initial amount of the lease liability, adjusted for any lease payments made at or before the commencement date, less any lease incentives received, plus any initial direct costs incurred and an estimate of costs to be incurred in restoring the underlying asset. The right-of-useasset is subsequently depreciated using the straight-line method over the shorter of the useful life of the right-of-useasset or the lease term. The lease liability is subsequently measured at amortized cost using the effective interest method. It is re-measured(i) if there is a change in the lease term; (ii) if there is a change in future lease payments arising from a change in an index or a rate; (iii) if there is a change in the amounts expected to be payable under a residual value guarantee; or (iv)