Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 208

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 208
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 the judgment debtor a liability to pay a liquidated sum for which the judgment has been given; |

| ● | is final; |

| ● | is not in respect of taxes, a fine or a penalty; |

| ● | was not obtained by fraud; and |

| ● | is not of a kind the enforcement of which is contrary to natural justice or the public policy of the Cayman Islands. |

Subject to the above limitations,
in appropriate circumstances, a Cayman Islands court may give effect in the Cayman Islands to other kinds of final foreign judgments such
as declaratory orders, orders for performance of contracts and injunctions.

Special Considerations for Exempted
Companies. We are an exempted company with limited liability (meaning our public shareholders have no liability, as members of the company,
for liabilities of the company over and above the amount paid for their shares) under the Companies Act. The Companies Act distinguishes
between ordinary resident companies and exempted companies. Any company that is registered in the Cayman Islands but conducts business
mainly outside of the Cayman Islands may apply to be registered as an exempted company. The requirements for an exempted company are essentially
the same as for an ordinary company except for the exemptions and privileges listed below:

| ● | annual reporting requirements are minimal and consist mainly of a statement that the company has conducted its operations mainly outside of the Cayman Islands and has complied with the provisions of the Companies Act; |

| ● | an exempted company’s register of members is not open to inspection; |

| ● | an exempted company does not have to hold an annual general meeting; |

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| ● | an exempted company may not issue negotiable or bearer shares, but may issue shares with no par value; |

| ● | an exempted company may obtain an undertaking against the imposition of any future taxation (such undertakings are usually given for 20 years in the first instance); |

| ● | an exempted company may register by way of continuation in another jurisdiction and be deregistered in the Cayman Islands; |

| ● | an exempted company may register as a limited duration company; and |

| ● | an exempted company may register as a segregated portfolio company. |

Our Post-offering Amended and Restated Memorandum and Articles of Association

Our post-offering amended and
restated memorandum and articles of association contain certain requirements and restrictions relating to this offering that will apply
to us until the