Company: JXG
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001213900-25-043744
Chunk: 140

Company: JX Luxventure Group Inc.
Filing Date: 2025-05-15
Form: 20-F
Item: Item 5
Chunk 140
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 recognized on the trade date, that is, the date that the Group commits to purchase or sell the asset. Regular way purchases
or sales are purchases or sales of financial assets that require delivery of assets within the period generally established by regulation
or convention in the marketplace.

Subsequent measurement

The subsequent measurement of financial assets
depends on their classification as follows:

Financial assets at amortized cost (debt instruments)

The Group measures financial assets at amortized
cost if both of the following conditions are met:

  The                                                                                                                                      

  The                                                                                                                                     

Financial assets at amortized cost are subsequently
measured using the effective interest method and are subject to impairment. Gains and losses are recognized in the income statement when
the asset is derecognized, modified or impaired.

Financial assets at fair value through other
comprehensive income (debt instruments)

The Group measures debt instruments at fair value
through other comprehensive income if both of the following conditions are met:

  The                                                                                                                                

  The                                                                                                                                     

For debt instruments at fair value through other
comprehensive income, interest income, foreign exchange revaluation and impairment losses or reversals are recognized in the income statement
and computed in the same manner as for financial assets measured at amortized cost. The remaining fair value changes are recognized in
other comprehensive income. Upon derecognition, the cumulative fair value change recognized in other comprehensive income is recycled
to the income statement.

Financial assets at fair value through other
comprehensive income (equity investments)

Upon initial recognition, the Group can elect
to classify irrevocably its equity investments as equity investments designated at fair value through other comprehensive income when
they meet the definition of equity under IFRS 9 Financial Instruments. The Group may make an irrevocable election at initial recognition
for particular investments in equity instruments that would otherwise be measured at fair value through profit or loss to present subsequent
changes in fair value in other comprehensive income.

Gains and losses on these financial assets are
never recycled to the income statement. Dividends are recognized as other income in the income statement when the right of payment has
been established, it is probable that the economic benefits associated with the dividend will flow to the Group and the amount of the
dividend can be measured reliably, except when the Group benefits from such proceeds as a recovery of part of the cost of the financial
asset, in which case, such gains are recorded in other comprehensive income. Equity investments designated at fair value through other
comprehensive income