Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 245

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1A
Chunk 245
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 Rights.

We
may, in connection with our initial business combination or otherwise and, to the extent applicable, subject to requisite shareholder
approval by special resolution under the Companies Act (with respect to which only holders of Class B ordinary shares will be entitled
to vote), reincorporate in the jurisdiction in which the target company or business is located or in another jurisdiction. The transaction
may require a shareholder or holder of Eagle Share Rights to recognize taxable income in the jurisdiction in which the shareholder or
holder of Eagle Share Rights is a tax resident or in which its members are resident if it is a tax transparent entity. We do not intend
to make any cash distributions to shareholders or holder of Eagle Share Rights to pay such taxes. Shareholders or holder of Eagle Share
Rights may be subject to withholding taxes or other taxes with respect to their ownership of our Class A ordinary shares or Eagle
Share Rights after the reincorporation.

We
may reincorporate in another jurisdiction in connection with our initial business combination, and the laws of such jurisdiction may
govern some or all of our future material agreements and we may not be able to enforce our legal rights.

In
connection with our initial business combination, we may relocate the home jurisdiction of our business from the Cayman Islands to another
jurisdiction. If we determine to do this, the laws of such jurisdiction may govern some or all of our future material agreements. The
system of laws and the enforcement of existing laws in such jurisdiction may not be as certain in implementation and interpretation as
in the United States. The inability to enforce or obtain a remedy under any of our future agreements could result in a significant
loss of business, business opportunities or capital.

We
are subject to changing law and regulations regarding regulatory matters, corporate governance and public disclosure that have increased
both our costs and the risk of non-compliance.

We
are subject to rules and regulations by various governing bodies, including, for example, the SEC, which are charged with the protection
of investors and the oversight of companies whose securities are publicly traded, and to new and evolving regulatory measures under applicable
law. Our efforts to comply with new and changing laws and regulations have resulted in and are likely to continue to result in, increased
general and administrative expenses and a diversion of management time and attention from revenue-generating activities to compliance
activities.

Moreover,
because these laws, regulations and standards are subject to varying interpretations, their application in practice may evolve over time
as new guidance becomes available. This