Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 296

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 296
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 business combination, or items recognized directly in equity or in other comprehensive income.

| 1. | Current tax |

Current taxes comprise the expected tax payable or receivable on the taxable income or losses for the year and any adjustments to tax payable or receivable in respect of previous years. It is measured using tax rates enacted or substantively enacted tax rate at the reporting date.

| 2. | Deferred tax |

Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the carrying amounts of existing assets and liabilities in the financial statements and their respective tax bases and loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized; such reductions are reversed when the probability of future taxable profits improves.

| (p) | Business Combinations |

Acquisitions of businesses are accounted for using the acquisition method. Acquisition-related costs are generally recognized in profit or loss as incurred. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controllinginterests in the acquiree, and the fair value of the acquirer’s previously held equity interest in the acquiree over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. Any contingent consideration payable is measured at fair value at the acquisition date. If the contingent consideration is classified as equity, then it is not remeasured and settlement is accounted for within equity. Otherwise, subsequent changes in the fair value of contingent consideration are recognized in profit or loss.

| (q) | Loss Per Ordinary Share |

Loss per ordinary share is calculated as the loss attributable to the ordinary shareholders of the Company, divided by the weighted average number of ordinary shares outstanding.

| (r) | Operating Segments |

An operating segment is a component of the Company that engages in business activities from which it may earn revenues and incur expenses, including those relating to transactions with other components of the Company. Operating results focusing on operating income by segment are regularly reviewed by the Company’s chief operating decision maker (CODM) to make decisions about resources to be allocated to the segment and to assess its performance. The Company does not report segment asset information to the Company’s CODM. Consequently, no asset information by segment is presented. F-21

OBOOK HOLDINGS INC. AND