Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 671

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 671
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 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 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-130 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