Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 650

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 650
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 acquirer to former owners of the acquiree and the amount of any non -controllinginterest in the acquiree. For each business combination, the non -controllinginterest in the acquiree is measured at either fair value or at the proportionate share of the acquiree’s identifiable net assets. All acquisition costs are expensed as incurred to profit or loss. On the acquisition of a business, the Consolidated Entity assesses the financial assets acquired and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic conditions, the Consolidated Entity’s operating or accounting policies and other pertinent conditions in existence at the acquisition date. Where the business combination is achieved in stages, the Consolidated Entity remeasures its previously held equity interest in the acquiree at the acquisition -datefair value and the difference between the fair value and the previous carrying amount is recognized in profit or loss. Contingent consideration to be transferred by the acquirer is recognized at the acquisition -datefair value. Subsequent changes in the fair value of the contingent consideration classified as an asset or liability is recognized in profit or loss. Contingent consideration classified as equity is not remeasured and its subsequent settlement is accounted for within equity. The difference between the acquisition -datefair value of assets acquired, liabilities assumed and any non -controllinginterest in the acquiree and the fair value of the consideration transferred and the fair value of any pre -existinginvestment in the acquiree is recognized as goodwill. If the consideration transferred and the pre -existingfair value is less than the fair value of the identifiable net assets acquired, being a bargain purchase to the acquirer, the difference is recognized as a gain directly in profit or loss by the acquirer on the acquisition -date, but only after a reassessment of the identification and measurement of the net assets acquired, the non -controllinginterest in the acquiree, if any, the consideration transferred and the acquirer’s previously held equity interest in the acquirer. Business combinations are initially accounted for on a provisional basis. The acquirer retrospectively adjusts the provisional amounts recognized and also recognizes additional assets or liabilities during the measurement period, based on new information obtained about the facts and circumstances that existed at the acquisition -date. The measurement period ends on either the earlier of (i) 12 months from the date of the acquisition or (ii) when the acquirer receives all the information possible to determine fair value.

F-99

2. Significant accounting policies (cont.) 2.6 Investment in associates and