Company: TGE
Filing Date: 2025-07-10
Form Type: 424B3
Source: 0001213900-25-062835
Chunk: 295

Company: Generation Essentials Group
Filing Date: 2025-07-10
Form: 424B3
Chunk 295
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 Trust Account |     | $            | 1,648,030 |

The CODM reviews interest
earned on the Trust Account to measure and monitor shareholder value and determine the most effective strategy of investment with the
Trust Account funds while maintaining compliance with the Trust Agreement.

General and administrative
expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a business
combination or similar transaction within the business combination period. The CODM also reviews general and administrative costs to
manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. General and administrative
costs, as reported on the unaudited condensed statement of operations, are the significant segment expenses provided to the CODM on a
regular basis.

All other segment items
included in net income are reported on the unaudited condensed statement of operations and described within their respective disclosures.

NOTE 11. SUBSEQUENT EVENTS

The Company evaluated
subsequent events and transactions that occurred after the unaudited condensed balance sheet date up to the date that the unaudited condensed
financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required
adjustment or disclosure in the condensed financial statements.

<div align='center'>F-41

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (PCAOB ID NO. 6783)</div>

To the shareholders and the Board of Directors of The Generation Essentials
Group

Opinion on the Financial Statements

We have audited the accompanying consolidated statements of financial
position of The Generation Essentials Group and its subsidiaries (formerly known as World Media and Entertainment Universal Inc.) (collectively
known as the “Group”) as of December 31, 2022, 2023 and 2024, the related consolidated statements of profit or loss and
other comprehensive income, changes in equity and cash flows the years ended December 31, 2022, 2023 and 2024 and the related
notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements
present fairly, in all material respects, the financial position of the Group as of December 31, 2022, 2023 and 2024, and the results
of its operations and its cash flows for the years ended December 31, 2022, 2023 and 2024, in conformity with International
Financial Reporting Standards as issued