Company: NKLR
Filing Date: 2025-06-26
Form Type: S-4/A
Source: 0001213900-25-058019
Chunk: 368

Company: Terra Innovatum Global N.V.
Filing Date: 2025-06-26
Form: S-4/A
Chunk 368
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 financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities in our financial statements. On an ongoing basis, we evaluate our estimates and judgments, including those related to fair value of financial instruments and accrued expenses. We base our estimates on historical experience, known trends and events and various other factors that we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. We have not identified any critical accounting estimates. Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements. Off-Balance Sheet Financing Arrangements As of March 31, 2025, we did not have any off -balancesheet arrangements as defined in Item 303(a)(4)(ii) of Regulation S -K. 192 DESCRIPTION OF PUBCO SECURITIES As of the date of this proxy statement/prospectus, New TopCo is an Italian limited liability company ( Italian Società a responsabilità limitata) and formed by Terra OpCo on April 27, 2025 with the same quotaholders in the same ownership percentages as Terra OpCo. New TopCo was registered with the relevant Italian trade register under the registration number . Prior to the consummation of the Business Combination, New TopCo will be cross -borderconverted from an Italian limited liability company ( Italian Società a responsabilità limitata) into a Dutch public limited liability company ( naamloze vennootschap) and thereby transfers its jurisdiction and corporate seat ( statutaire zetel) to the Netherlands, while remaining its tax residency in Italy. In connection with the Conversion and ultimately as of the time of Closing, the PubCo Articles of Association will come in effect, pursuant to which the name of New TopCo will change into “Terra Innovatum Global N.V.” The following is a summary of material terms of PubCo’s securities upon the Closing. It includes information relating to PubCo’s securities, the PubCo Articles of Association, the PubCo board regulations and applicable Dutch law in effect as of the date of this proxy statement/prospectus. The summaries of the PubCo Articles of Association and the PubCo board regulations as set forth in this proxy statement/pro