Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 85

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1
Chunk 85
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 difficulties inherent in managing cross-border business operations;

●rules
                                            and regulations regarding currency redemption;

●complex
                                            corporate withholding taxes on individuals;

●laws
                                            governing the manner in which future business combinations may be effected;

●exchange
                                            listing and/or delisting requirements;

●tariffs
                                            and trade barriers;

●regulations
                                            related to customs and import/export matters;

●local
                                            or regional economic policies and market conditions;

●unexpected
                                            changes in regulatory requirements;

●challenges
                                            in managing and staffing international operations;

●longer
                                            payment cycles;

●tax
                                            issues, such as tax law changes and variations in tax laws as compared to the United States;

●currency
                                            fluctuations and exchange controls;

●rates
                                            of inflation;

●challenges
                                            in collecting accounts receivable;

●cultural
                                            and language differences;

●employment
                                            regulations;

40

●underdeveloped
                                            or unpredictable legal or regulatory systems;

●corruption;

●protection
                                            of intellectual property;

●social
                                            unrest, crime, strikes, riots and civil disturbances;

●regime
                                            changes and political upheaval;

●terrorist
                                            attacks, natural disasters, widespread health emergencies and wars; and

●deterioration
                                            of political relations with the United States.

We
may not be able to adequately address these additional risks. If we were unable to do so, we may be unable to complete such initial business
combination, or, if we complete such initial business combination, our operations might suffer, either of which may adversely impact
our business, financial condition and results of operations.

We
may reincorporate in another jurisdiction, which may result in taxes imposed on shareholders or holders of Eagle Share 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