Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 470

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 470
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 Financial assets at FVOCI (debt instrument) For debt instruments at fair value through OCI, interest income, foreign exchange revaluation and impairment losses or reversals are recognized in the statement of profit or loss and computed in the same manner as for financial assets measured at amortized cost. The remaining fair value changes are recognized in OCI. Upon derecognition, the cumulative fair value change recognized in OCI is recycled to profit or loss. OSR Holdings’ debt instruments at fair value through OCI includes investments in quoted debt instruments under other non -currentfinancial assets. (3) Financial assets at FVOCI (equity instrument) Upon initial recognition, OSR Holdings can elect to classify irrevocably its equity investments as equity instruments designated at fair value through OCI when they meet the definition of equity under IAS 32 Financial Instruments: Presentation and are not held for trading. This classification is determined on an instrument -by-instrumentbasis. Gains and losses on these financial assets are never recycled to profit or loss. Dividends are recognized as other income in the statement of profit or loss when the right of payment has been established, except when OSR Holdings benefits from such proceeds as a recovery of part of the cost of the financial asset, in which case, such gains are recorded in OCI. Equity instruments designated at fair value through OCI are not subject to impairment assessment. OSR Holdings elected to classify irrevocably its non -listedequity investments under this category. (4) Financial assets at amortized cost (debt instruments) Financial assets at amortized cost are subsequently measured using the effective interest rate (“ EIR”) method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. OSR Holdings’ financial assets at amortized cost includes trade receivables and other financial assets. Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognized (i.e., removed from OSR Holdings’ consolidated statement of financial position) when: •The rights to receive cash flows from the asset have expired, or •OSR Holdings has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a ‘pass -through’ arrangement; and either (a) OSR Holdings has transferred substantially all the risks and rewards of the asset,