Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 266

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 266
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 laundering or is involved with terrorism or terrorist property or proliferation financing or is the business combination partner
of a financial sanction and the information for that knowledge or suspicion came to their attention in the course of business in the
regulated sector, or other trade, profession, business or employment, the person will be required to report such knowledge or suspicion
to (i) the Financial Reporting Authority of the Cayman Islands, pursuant to the Proceeds of Crime Act (Revised) of the Cayman Islands
if the disclosure relates to criminal conduct or money laundering or proliferation financing or is the business combination partner of
a financial sanction, or (ii) a police officer of the rank of constable or higher, or the Financial Reporting Authority, pursuant to
the Terrorism Act (As Revised) of the Cayman Islands, if the disclosure relates to involvement with terrorism or terrorist financing
and property. Such a report shall not be treated as a breach of confidence or of any restriction upon the disclosure of information imposed
by any enactment or otherwise.

In order to comply with legislation
or regulations aimed at the prevention of money laundering, the company may be required to adopt and maintain anti-money laundering procedures,
and may require subscribers to provide evidence to verify their identity. Where permitted, and subject to certain conditions, the company
may also delegate the maintenance of our anti-money laundering procedures (including the acquisition of due diligence information) to
a suitable person.

The company reserves the right
to request such information as is necessary to verify the identity of a subscriber. In the event of delay or failure on the part of the
subscriber in producing any information required for verification purposes, we may refuse to accept the application, in which case any
funds received will be returned without interest to the account from which they were originally debited.

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The company also reserves the
right to refuse to make any redemption payment to a shareholder if directors or officers suspect or are advised that the payment of redemption
proceeds to such shareholder might result in a breach of applicable anti-money laundering, counter-terrorist financing, prevention of
proliferation financing and financial sanctions or other laws or regulations by any person in any relevant jurisdiction, or if such refusal
is considered necessary or appropriate to ensure our compliance with any such laws or regulations in any applicable jurisdiction.

Should a shareholder or its duly
authorized delegates or agents be, or become (or is believed by the company or its affiliates (“Agents”) to be or become)
at any time