Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 238

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1A
Chunk 238
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 proposed initial business combination, impose conditions with respect to such initial business
combination or request the President of the United States to order us to divest all or a portion of the U.S. target business
of our initial business combination that we acquired without first obtaining CFIUS approval, which may limit the attractiveness of, delay
or prevent us from pursuing certain target companies that we believe would otherwise be beneficial to us and our shareholders. As a result,
the pool of potential targets with which we could complete an initial business combination may be limited and we may be adversely affected
in terms of competing with other special purpose acquisition companies which do not have any foreign ownership issues. In addition, certain
federally licensed businesses may be subject to rules or regulations that limit foreign ownership.

The
process of government review, whether by CFIUS or otherwise, could be lengthy. Because we have only a limited time to complete our initial
business combination, our failure to obtain any required approvals within the requisite time period may require us to abandon our initial
business combination. If we are unable to consummate our initial business combination within the applicable time period required under
our amended and restated memorandum and articles of association, including as a result of extended regulatory review of a potential initial
business combination, we will, as promptly as reasonably possible but not more than ten business days thereafter, redeem the public
shares for a pro rata portion of the funds held in the Trust Account, subject to our obligations under Cayman Islands law to provide
for claims of creditors and the requirements of other applicable law. In such event, our shareholders will miss the opportunity to benefit
from an investment in a target company and the appreciation in value of such investment.

Because
we must furnish our shareholders with target business financial statements, we may lose the ability to complete an otherwise advantageous
initial business combination with some prospective target businesses.

The
federal proxy rules require that the proxy statement with respect to the vote on an initial business combination include historical and
pro forma financial statement disclosure. We will include the same financial statement disclosure in connection with our tender offer
documents, whether or not they are required under the tender offer rules. These financial statements may be required to be prepared in
accordance with, or be reconciled to, GAAP or IFRS depending on the circumstances and the historical financial statements may be required
to be audited in accordance with the standards of the PCAOB. These financial statement requirements may limit the pool of potential target