Company: APXIF
Filing Date: 2025-03-31
Form Type: F-4/A
Source: 0001213900-25-026339
Chunk: 572

Company: APx Acquisition Corp. I
Filing Date: 2025-03-31
Form: F-4/A
Chunk 572
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 This process includes the estimated final tax exposure and the determination of temporary differences resulting from the deferred treatment in certain items, such as accruals and depreciations, for tax and accounting purposes. These differences may result in deferred tax assets and liabilities, which are included in the individual financial position statement. Leases See note 2.7, “Leases”, for further information about how the Group estimates the interest rate for measure the lease liability at the present value of lease payments not yet paid at that date. Shared-based incentive For further details regarding the estimation methodologies and assumptions of share -basedincentive, please refer to Note 14 — Share -BasedIncentives . 2.2.New and amended IFRS Standards that are effective for the current year a)The following new standards, amendments and interpretations became applicable for the current reporting period and adopted by the Group: •Amendment to IAS 12 — Deferred tax related to assets and liabilities arising from a single transaction. •International Tax Reform — Pillar Two Model Rules (Amendments to IAS 12). •Amendments to IAS 1 and IFRS Practice Statement 2 — Disclosure of Accounting Policies. •Amendments to IAS 8 — Definition of Accounting Estimates. These new standards and amendments did not have any 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