Company: GGR
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001886190-25-000017
Chunk: 104

Company: Gogoro Inc.
Filing Date: 2025-03-31
Form: 20-F
Item: Item 5
Chunk 104
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18. Financial Statements - Note 12 Financial Liabilities at Fair Value Through Profit or Loss” for information in relation to financial liabilities at FVTPL and “ - Note 23 Financial Instruments” for information in relation to the fair value measurement.

Impairment of property, plant and equipment

Table of Contents

Impairment of property, plant and equipment is evaluated based on the recoverable amount of the assets, which is the higher of its fair value less costs of disposal and its value in use. If the recoverable amount is determined based on the fair value less costs to sell using the cost approach, physical deterioration, economic obsolescence, and functional obsolescence are considered. Any changes in the market prices and conditions will affect the recoverable amount of the assets and may lead to the recognition of additional impairment losses or the reversal of impairment losses. See “ Item 18. Financial Statements - Note 9 Property, Plant and Equipment” for information in relation to impairment of property, plant and equipment.

Table of Contents

ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES