Company: NKLR
Filing Date: 2025-06-26
Form Type: S-4/A
Source: 0001213900-25-058019
Chunk: 215

Company: Terra Innovatum Global N.V.
Filing Date: 2025-06-26
Form: S-4/A
Chunk 215
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 with regard to industry performance, general business, economic, market and financial conditions and other matters, many of which are beyond the control of GSR III, the Company or their respective officers, managers and advisors. GSR III retained ERShares to render an opinion to the GSR III board of directors as to the fairness, from a financial point of view to GSR III and to the shareholders of GSR III (other than the Sponsor or any of its affiliates) of the Transaction Consideration to be issued or paid to such shareholders in the Business Combination. These analyses do not purport to be appraisals or to necessarily reflect the prices at which the business or securities actually may be sold. The results, information and estimates contained in these analyses are not intended to be, and should not be interpreted or construed as, indicative of actual future results, which may be significantly more or less favorable than those suggested by such estimates. Furthermore, ERShares’ analysis is dependent entirely on information, that was provided to ERShares by the Company, without independent verification by ERShares. Illustrative information, business plans, prospects and other information that was used in, and the results derived from, ERShares’ analyses are inherently subject to substantial uncertainty, and ERShares assumes no responsibility if future results are materially different from those forecasted in such estimates. As compensation for ERShares’ service in connection with the rendering the Opinion to the GSR III board of directors, GSR III agreed to pay ERShares a fee of $75,000. $15,000 of the fee was paid upon commencement of the engagement and $60,000 of the fee was paid upon delivery of the oral opinion. 87 MATERIAL TAX CONSIDERATIONS Material U.S. Federal Income Tax Considerations This section describes the material U.S. federal income tax consequences to a U.S. holder and Non -U.S. holder (each as defined below) of GSR III Class A Ordinary Shares (i) of electing to have their GSR III Class A Ordinary Shares redeemed for cash if the Business Combination is completed, (ii) of participating in the Business Combination, and (iii) of the ownership and disposition of PubCo Ordinary Shares acquired pursuant to the Merger (collectively, the “ Transactions”). This discussion deals only with holders that hold their GSR III Class A Ordinary Shares and will hold the PubCo Ordinary Shares as capital assets within the meaning of Section 1221 of the Code (as defined herein) and does not cover all aspects of U.S. federal