Company: DKI
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001641172-25-021310
Chunk: 135

Company: DarkIris Inc.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 135
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 laws, regulations, and rules relevant to our business and operations in the PRC and Hong Kong. The summary does not purport to be a complete description of all laws and regulations applicable to our business and operations. Investors should note that the following summary is based on relevant laws and regulations in effect as of the date of this prospectus, which may be subject to change.

Regulations in Hong Kong

Laws and regulations related to conducting business

Business registration requirement

The Business Registration
Ordinance (Chapter 310 of the Laws of Hong Kong) requires every person carrying on any business to make an application to the Commissioner
of Inland Revenue in the prescribed manner for the registration of that business. The Commissioner of Inland Revenue must register each
business for which a business registration application is made and as soon as practicable after the prescribed business registration
fee and levy are paid, issue a business registration certificate or branch registration certificate for the relevant business or the
relevant branch, as the case may be. Any person who fails to apply for business registration shall be guilty of an offence and shall
be liable for a fine of HK$5,000 and imprisonment for one year. As of the date of this prospectus, each of the Hong Kong subsidiaries
has obtained and maintains a valid business registration certificate.

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Trade Descriptions Ordinance (Chapter 362 of the Laws of Hong Kong) (“TDO”)

The TDO prohibits false trade description, false, misleading or incomplete information, false statements, etc., in respect of goods offered in the course of trade. As we sell in-game virtual items and in-game currency to game players, we are required to comply with the relevant provisions under the TDO. Section 2 of the TDO provides that “trade description” in relation to goods means an indication, direct or indirect, and by whatever means given, of certain matters (including among other things, quantity, price etc.), with respect to any goods or parts of the goods; and in relation to services means an indication, direct or indirect, and by whatever means given, of certain matters (including among other things, nature, scope, quantity, after-sale service assistance, price etc.). Section 7 of the TDO provides that no person shall in the course of trade or business apply a false trade description to any goods or sell or offer for sale any goods with false trade descriptions applied thereto.

Sale of Goods Ordinance (Chapter 26 of the Laws of Hong Kong) (“SOGO”)