Company: FLDDW
Filing Date: 2025-04-11
Form Type: 424B3
Source: 0001213900-25-031004
Chunk: 244

Company: Fold Holdings, Inc.
Filing Date: 2025-04-11
Form: 424B3
Chunk 244
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 are permitted to early adopt
SAB 122 in any interim or annual financial statement period included in filings with the SEC on or after January 30, 2025. Adoption is
required on a fully retrospective basis in annual periods beginning on or after December 15, 2024. The Company early adopted SAB 122 as
of December 31, 2024.

Recently issued accounting pronouncements not yet adopted

In December 2023, the FASB issued ASU 2023-09,
Improvements to Income Tax Disclosures (Topic 740), which requires disclosure of incremental income tax information within the
rate reconciliation and expanded disclosures of income taxes paid, among other disclosure requirements. ASU 2023-09 is
effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company does not believe the adoption of ASU 2023-09 will
have a material impact on its financial statements and disclosures.

<div align='center'>F-17

Fold, Inc.

Notes to Financial Statements</div>

In March 2024, the SEC adopted new rules that
will require registrants to provide certain climate-related information in their registration statements and annual reports. The rules
require information about a registrant’s climate-related risks that are reasonably likely to have a material impact on its business, results
of operations, or financial condition. The required information about climate-related risks will also include disclosure of a registrant’s
greenhouse gas emissions. In addition, the rules will require registrants to present certain climate-related financial metrics in their
audited financial statements. We are currently evaluating the potential impact of these rules on our financial statements and related
disclosures.

In November 2024, the FASB issued ASU 2024-03,
Expense Disaggregation Disclosures (Topic 220), which requires entities to include more detailed information about the types of
expenses, including purchases of inventory, employee compensation, depreciation, and amortization, in commonly presented expense captions
such as cost of sales, research and development, and selling, general and administrative expenses. ASU 2024-03 is effective for fiscal
years beginning after December 15, 2026, with early adoption permitted. The Company is currently evaluating the impact of this standard
on its financial statement presentation and disclosures.

We do not believe that any other recently issued
but not yet effective accounting standards, if currently adopted, would have a material effect on our financial statements