Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 661

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 661
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 not measured at fair value Financial instruments not measured at fair value comprise trade and other receivables, other accounts receivable, trade payables, and other debts. For the majority of these instruments, the carrying amounts approximate their fair values. This is because they are measured at amortized cost and are either short -termin nature or subject to terms that reflect current market conditions. Exception — Loans from Related Parties As of December and June, 2024, material differences between the amortized cost and fair value were identified for loans from related parties. These differences result from the application of discounted cash flow techniques using current borrowing rates. The fair values of these loans are classified as Level 2 in the fair value hierarchy. For detailed information regarding the comparison of amortized cost and fair value, refer to Note 12 — Financial liabilities. 23. Binding term sheet with MultiplAI On August 8, 2024, OmnigenicsAI Corp, Heritas Ltd., and MultiplAI Health Ltd. signed a binding term sheet outlining the terms and conditions for a Reseller License Agreement to settle MultiplAI Ltd.’s outstanding debt to Heritas Ltd, amounting to US$395,260, due by February 2025. As part of the agreement, MultiplAI Ltd. will grant OmnigenicsAI Corp, exclusive rights to commercialize its proprietary blood -basedscreening tests in Latin America, along with providing 600 pre -paidtests for business development purposes during the term of three years starting on January 1 st, 2025. These exclusive rights are granted for a period of five years, commencing on January 1, 2025. As of December 31, 2024, the contribution has not been made. In addition, the Group is evaluating the recoverability of said license and products in light of the conditions necessary to commercialize such products in the territory defined in the contract, within the period established therein.

F-118 Notes to Unaudited Interim Condensed Combined Financial Statements (Amounts in US Dollars, except otherwise indicated) 24. Events after the reporting period Management has considered subsequent events through May 30, 2025, which is the date in which these unaudited interim condensed combined financial statements were issued. New Disbursement under existing loan agreements In connection with the credit agreements with CIBIC and Bioceres described in note20, and to support ongoing operations, the subsidiary Heritas S.A.U. received financing from these credit facilities after December31,