Company: TGE
Filing Date: 2025-12-03
Form Type: 424B3
Source: 0001213900-25-117807
Chunk: 164

Company: Generation Essentials Group
Filing Date: 2025-12-03
Form: 424B3
Chunk 164
---
 — Risks Relating to Our Businesses and Industries in General — If
we do not appropriately maintain effective internal control over financial reporting in accordance with Section 404 of the Sarbanes-Oxley
Act of 2002, we may be unable to accurately report our financial results and the market price of our securities may be adversely
affected.”

As a company with less than
US$1.235 billion in revenues for fiscal year of 2024, we qualify as an “emerging growth company” pursuant to the JOBS
Act. An emerging growth company may take advantage of specified reduced reporting and other requirements that are otherwise applicable
generally to public companies. These provisions include exemption from the auditor attestation requirement under Section 404 of
the Sarbanes-Oxley Act of 2002 in the assessment of the emerging growth company’s internal control over financial reporting.

Recently Issued Accounting
Pronouncements

A list of recently issued
accounting pronouncements that are relevant to us is included in Note 2.2 of our combined financial statements included elsewhere
in this prospectus.

<div align='center'>102

MANAGEMENT</div>

The following table sets
forth certain information relating to our executive officers and directors as of the date of this prospectus. Our board of directors
is comprised of four directors.

| Directors              
 and Executive Officers |     | Age |     | Position/Title                                     |
| Feridun                
 Hamdullahpur           |     |  71 |     | Co-Chairperson                                     
 of the Board of Directors and Independent Director |
| Joanne Shoveller       |     |  64 |     | Co-Chairperson of the                              
 Board of Directors and Independent Director        |
| Raymond Yung           |     |  65 |     | Independent Director                               |
| Giampietro Baudo       |     |  49 |     | Chief Executive Officer                            |
| Samuel Chau            |     |  43 |     | Chief Financial Officer                            |

Dr. Feridun Hamdullahpur
is co-chairperson of the board of directors and an independent director of The Generation Essentials Group. Dr. Hamdullahpur is
also the chairman of the executive management committee and an independent director of AMTD Digital Inc. and the chairman and independent
director of AMTD IDEA Group. He currently serves as the Chancellor of International Business University. Dr. Hamdullahpur served
as the sixth president and vice-chancellor of the University of