Company: APXIF
Filing Date: 2025-01-22
Form Type: F-4
Source: 0001213900-25-005463
Chunk: 604

Company: APx Acquisition Corp. I
Filing Date: 2025-01-22
Form: F-4
Chunk 604
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 material impact on the Group. b)The following new standards and amendments are not yet adopted by the Group. •IFRS 19 — Simplifying disclosure requirements for certain subsidiary financial statements. This standard specifies the disclosure requirements that an entity is permitted to apply instead of the disclosure requirements in other IFRS Accounting Standards. It is effective for annual periods beginning on or after 1 January 2027. •Amendments to IFRS 16 — Lease Liability in a Sale and Leaseback. The amendments are effective for annual reporting periods beginning on or after 1 January 2024. •Amendments to IAS 1 — Non -currentliabilities with covenants. The amendments are effective for annual reporting periods beginning on or after 1 January 2024. •Amendments to IAS 7 — Statement of Cash Flows & to IFRS 7 — Financial Instruments: Disclosures. The amendments are effective for annual reporting periods beginning on or after 1 January 2024. •Amendments to IAS 21 — The Effects of Changes in Foreign Exchange Rates Titled Lack of Exchangeability. The amendments are effective for annual reporting periods beginning on or after 1 January 2025. •Amendment to IAS 7 and IFRS 7 — Supplier Financing. The amendments are effective for annual periods beginning on or after January1, 2024. F-101 Notes to Combined Financial Statements (Amounts in US Dollars, except otherwise indicated) 2.Summary of significant accounting policies and basis of preparation (cont.) These standards and amendments are not expected to have a material impact on the Group: •IFRS 18 — Presentation and Disclosure in Financial Statements. This standard sets out requirements for the presentation and disclosure of information in general purpose financial statements to help ensure they provide relevant information that faithfully represents an entity’s assets, liabilities, equity, income and expenses. It is effective for annual periods beginning on or after January1, 2027 •Amendments to IFRS 9 and IFRS 7 — Amendments to the Classification and Measurement of Financial Instruments. The amendments are effective for reporting periods beginning on or after 1 January 2026. The Group is currently analyzing the potential impact of these new standards on our financial statements. 2.3Foreign currency Foreign currency transactions are translated into the functional currency of the Company using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the