Company: TGE
Filing Date: 2025-07-03
Form Type: F-1/A
Source: 0001213900-25-061211
Chunk: 135

Company: Generation Essentials Group
Filing Date: 2025-07-03
Form: F-1/A
Chunk 135
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 game; or (iii) any other form of recording from which a
moving visual image, except as provided otherwise in subsection (5), including a computer generated image which can be produced and
viewed together with its soundtrack and any trailer of a film and any part of a film.

Film Classification

Under the Films Act 1981,
films and videos have to be classified before they can be publicly exhibited or distributed in Singapore. We will have to submit the film
intended to distribute in Singapore for classification before it is made available to the general public, unless it falls within the exemption
categories as described below and does not contain impermissible content.

Types of Film Distribution
Licenses and Validity

There are two types of film
distribution licenses required for the film distribution in Singapore depending on the classification of the respective films by the IMDA:
(i) class licensing for the distribution of films rated G, PG and PG13; or (ii) film distribution (restricted) license
for the distribution of films rated NC16 and M18.

Class License

The Films (Class License
for General Films Distribution) Order 2021 provides that distributors of films that the IMDA has rated G, PG or PG13 are automatically
class-licensed and must comply with the class license conditions. The class license applies only to the distribution of films that have
been assigned G, PG or PG13 classification ratings and excludes video games.

The validity of a class license
that has been granted by the IMDA is perpetual until the film distribution business ceases or if the IMDA cancels the license.

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Film Distribution (Restricted)
Licence

Distributors of films that
the IMDA has rated NC16 or M18 must apply for a Film Distribution (Restricted) Licence. Each license covers all distribution points or
locations owned by the same business.

The validity of a Restricted
Licence that had been granted by the IMDA is either for a period of one or three years depending on the license applied for, or 30 days
for a temporary license.

Exemptions from licensing

Pursuant to the Films (Licence — Exemption)
Notification 2019 and the Films (Licence — Exemption) (Amendment) Notification 2021, the following activities are exempted
from film distribution licensing:

| ● | importing any film for re-export; |

| ● | importing any video game on behalf of an IMDA licensed distributor of video games (whether