Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 226

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 1A
Chunk 226
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 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, accounting principles generally accepted in the United States
of America, or GAAP, or international financial reporting standards as issued by the International Accounting Standards Board, or IFRS,
depending on the circumstances and the historical financial statements may be required to be audited in accordance with the standards
of the Public Company Accounting Oversight Board (United States), or PCAOB. These financial statement requirements may limit the pool
of potential target businesses we may acquire because some targets may be unable to provide such financial statements in time for us
to disclose such financial statements in accordance with federal proxy rules and complete our initial business combination within the
prescribed time frame.

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An
investment in the IPO may result in uncertain or adverse U.S. federal income tax consequences.

An
investment in the IPO may result in uncertain U.S. federal income tax consequences. For instance, because there are no authorities that
directly address instruments similar to the Units we are issuing in the IPO, the allocation an investor makes with respect to the purchase
price of a unit between the Ordinary Shares and the right to receive one-tenth of an ordinary share upon the completion of an initial
business combination included in each unit could be challenged by the IRS or courts. Finally, it is unclear whether the redemption rights
with respect to our Ordinary Shares suspend the running of a U.S. Holder’s holding period for purposes of determining whether any
gain or loss realized by such holder on the sale or exchange of Ordinary Shares is long-term capital gain or loss and for determining
whether any dividend we pay would be considered “qualified dividends” for U.S. federal income tax purposes. See the section
titled “Taxation—United States Federal Income Tax Considerations” for a summary of the U.S. federal income tax considerations
of an investment in our securities. Prospective investors are urged to consult their tax advisors with respect to these and other tax
consequences when purchasing, holding or disposing of our securities.

If
our initial business combination involves a company organized under the laws of the United States, it is possible a 1% U.S. federal excise
tax will be imposed on us in connection with redemptions of our Ordinary Shares after or in connection with such initial business combination.

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