Company: TGE
Filing Date: 2025-07-10
Form Type: 424B3
Source: 0001213900-25-062835
Chunk: 135

Company: Generation Essentials Group
Filing Date: 2025-07-10
Form: 424B3
Chunk 135
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 pages should be suitable for public display, avoiding offensive material; |

| ● | advertisements must adhere to the Singapore Code of Advertising Practice; and |

| ● | supplements and special editions must follow these guidelines. |

The content guidelines provide
further guidance for the following genres and audiences: (i) teen magazines, (ii) general interest lifestyle magazines and (iii) adult
interest magazines. In particular, category (ii) is most relevant to our magazines published in Singapore.

Content Guidelines for
General Interest Lifestyle Magazines

Set forth below is the content
guidelines for general interest lifestyle magazines:

| ● | content should be suitable for a general adult readership, avoiding explicit material; |

| ● | cover pages should not feature mature content; and |

| ● | mature content is allowed occasionally if the magazine is clearly labelled and packaged to restrict access 
 to young readers.                                                                                          |

Film Distribution

Background

We may potentially distribute
films which are produced in Hong Kong and Singapore. The following regime applies to the distribution of films in Singapore.

The Films Act 1981 sets
out the regulatory framework for the distribution, exhibition and possession of films in Singapore. This legislation relates to the possession,
importation, making, distribution and exhibition of films, and to provide for the classification of films and for the enforcement of those
classifications in Singapore.

The Films (Class License
for General Films Distribution) Order 2021 is the applicable subsidiary legislation and governs the issuance of class licenses. Other
applicable subsidiary legislation includes the Films (Licence — Exemption) Notification 2019 and the Films (Licence — Exemption)
(Amendment) Notification 2021.

<div align='center'>86</div>

Under the Films Act, distributors
and exhibitors are required to obtain a license from the IMDA, a statutory board in the Singapore government which operates under the
auspices of the Ministry of Digital Development and Information Singapore, unless exempted.

Application of Films
Act

Pursuant to Section 6(1) of
the Films Act, if we intend to distribute films in Singapore, it must first have a film distribution license to distribute a film or video,
unless they meet any of the exemption conditions as elaborated further below.

The Films Act defines “distribute”
as doing any of the following without using a broadcasting service:

| (i) | sell, supply or let for hire to a person in Singapore; |

| (ii) | offer or agree to sell, supply