Company: COOT
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001641172-25-014422
Chunk: 154

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-10
Form: S-1/A
Chunk 154
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encing when the asset is ready for use.

The depreciation rates used for each class of depreciable assets are shown below:

Schedule of Depreciation rates

|                     |     | Depreciation |            |
| Fixed asset class   |     | rate         |            |
| Buildings           |     |              | 3%         |
| Plant and Equipment |     |              | 3% to 33%  |
| Motor Vehicles      |     |              | 17% to 25% |
| Office Equipment    |     |              | 3% to 50%  |

| F-12 |

At the end of each annual reporting period, the depreciation method, useful life and residual value of each asset is reviewed. Any revisions are accounted for prospectively as a change in estimate.

(h) Financial instruments

Financial instruments are recognised initially on the date that the Company becomes party to the contractual provisions of the instrument.

On initial recognition, all financial instruments are measured at fair value plus transaction costs (except for instruments measured at fair value through profit or loss where transaction costs are expensed as incurred).

Financial assets

All recognised financial assets are subsequently measured in their entirety at either amortised cost or fair value, depending on the classification of the financial assets.

Classification

On initial recognition, the Company classifies its financial assets into the following categories, those measured at:

| ● | amortised                                                                     
 cost                                                                          |
| ● | fair                                                                          
 value through profit or loss — FVTPL                                          |
| ● | fair                                                                          
 value through other comprehensive income — equity instrument (FVOCI — equity) |
| ● | fair                                                                          
 value through other comprehensive income — debt investments (FVOCI — debt)    |

Financial assets are not reclassified subsequent to their initial recognition unless the Company changes its business model for managing financial assets.

Amortised cost

Assets measured at amortised cost are financial assets where:

| ● | the                                                                                                                                
 business model is to hold assets to collect contractual cash flows; and                                                            |
| ● | the                                                                                                                                
 contractual terms give rise on specified dates to cash flows are solely payments of principal and interest on the principal amount 
 outstanding.                                                                                                                       |

The Company’s financial assets measured at amortised cost comprise trade and other receivables and cash and cash equivalents in the consolidated statement of financial position.

Subsequent to initial recognition, these assets are carried at amortised cost using the effective interest rate method less provision for impairment.

Interest income, foreign exchange gains or losses and impairment are recognised in