Company: TDWDU
Filing Date: 2025-08-12
Form Type: S-1
Source: 0001213900-25-075099
Chunk: 310

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-08-12
Form: S-1
Chunk 310
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 to opt out of the extended transition period and comply with the requirements that apply to non -emerginggrowth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public F-9 TAILWIND 2.0 ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025 Note 2 — Summary of Significant Accounting Policies (cont.) or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. Deferred Offering Costs The Company complies with the requirements of ASC 340 -10-S99and SEC Staff Accounting Bulletin Topic 5A, “Expenses of Offering.” Deferred offering costs consist principally of professional and registration fees that are related to the Proposed Public Offering. FASB ASC 470 -20, “Debt with Conversion and Other Options,” addresses the allocation of proceeds from the issuance of convertible debt into its equity and debt components. The Company applies this guidance to allocate Proposed Public Offering proceeds from the Units between Class A ordinary shares and Share Rights, using the residual method by allocating Proposed Public Offering proceeds first to assigned value of the rights and then to the Class A ordinary shares. Offering costs allocated to the Class A ordinary shares will be charged to temporary equity and offering costs allocated to the Public Rights (defined in Note 3) and Private Placement Rights (defined in Note 4) will be charged to shareholder’s equity as the Public Rights and Private Placement Rights, after management’s evaluation, will be accounted for under equity treatment. Should the Proposed Public Offering prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be charged to operations. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify