Company: GRRR
Filing Date: 2025-07-02
Form Type: 424B5
Source: 0001213900-25-060827
Chunk: 55

Company: Gorilla Technology Group Inc.
Filing Date: 2025-07-02
Form: 424B5
Chunk 55
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, any restrictive covenants for those debt securities will be described in the applicable prospectus supplement for
those debt securities.

We may issue the debt securities
issued under the indenture as “discount securities,” which means they may be sold at a discount below their stated principal
amount. These debt securities, as well as other debt securities that are not issued at a discount, may, for United States federal income
tax purposes, be treated as if they were issued with “original issue discount,” or OID, because of interest payment and other
characteristics. Special United States federal income tax considerations applicable to debt securities issued with original issue discount
will be described in more detail in any applicable prospectus supplement.

You should refer to the prospectus
supplement relating to a particular series of debt securities for a description of the following terms of the debt securities offered
by that prospectus supplement and by this prospectus:

| ● | the title of those debt securities; |

| ● | any limit on the aggregate principal amount of that series of 
 debt securities;                                              |

| ● | the date or dates on which principal and premium, if any, of 
 the debt securities of that series is payable;               |

| ● | the interest rate or rates (which may be fixed or variable) or                                                                       
 the method or methods used to determine the rate or rates, and the date or dates from which interest, if any, on the debt securities 
 of that series will accrue, and the dates when interest is payable and related record dates;                                         |

| ● | the right, if any, to extend the interest payment periods and 
 the duration of the extensions;                               |

| ● | if the amount of payments of principal or interest is to be determined                                                                     
 by reference to an index or formula, or based on a coin or currency other than that in which the debt securities are stated to be payable, 
 the manner in which these amounts are determined and the calculation agent, if any, with respect thereto;                                  |

| ● | the place or places where, and the manner in which, principal,                                                                        
 premium, if any, and interest, if any, on the debt securities of that series will be payable and the place or places where those debt 
 securities may be presented for transfer and, if applicable, conversion or exchange;                                                  |

| ● | the period or periods within which, the price or prices at which,                                                                 
 and other terms and conditions upon which those debt securities may be redeemed, in whole or