Company: NIVFW
Filing Date: 2025-09-18
Form Type: F-1
Source: 0001213900-25-088927
Chunk: 101

Company: NewGenIvf Group Ltd
Filing Date: 2025-09-18
Form: F-1
Chunk 101
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, Judgments and Estimates.” The results of these estimates form the basis for making judgments about the
carrying values of assets, liabilities and equity, and the amount of revenue and expenses that are not readily apparent from other sources.
Significant estimates and judgments used in preparing NewGenIvf’s consolidated financial statements include those related to the
determination of fair value of its Class A Ordinary Shares and Warrants and revenue recognition relating to services rendered but for
which no claim has yet been reported, among other things. NewGenIvf’s results of operations may be adversely affected if its assumptions
change or if actual circumstances differ from those in its assumptions, which could cause its results of operations to fall below the
expectations of securities analysts and investors, resulting in a decline in the market price of its Class A Ordinary Shares and Warrants.

NewGenIvf is subject to anti-corruption, anti-bribery, anti-money laundering, and similar laws, and non-compliance with such laws can subject it to criminal or civil liability and harm its business, financial condition and results of operations.

NewGenIvf is subject to the
Anti-Money Laundering Act B.E. 2542 (1999) of Thailand, the Act Supplementing the Constitution Relating to the Prevention and Suppression
of Corruption B.E. 2561 (2018) of Thailand, and the Penal Code of Thailand, domestic bribery laws, and other anticorruption and anti-money
laundering laws in the countries in which it conducts activities. Anti-corruption and anti-bribery laws have been enforced aggressively
in recent years and are interpreted broadly to generally prohibit companies, their employees and their third-party intermediaries
from authorizing, offering, or providing, directly or indirectly, improper payments or benefits to recipients in the public or private
sector. If NewGenIvf expands its business and sales and to the public sector, it may engage with business partners and third-party intermediaries
to market its services and to obtain for it the necessary permits, licenses, and other regulatory approvals. In addition, NewGenIvf or
its third-party intermediaries may have direct or indirect interactions with officials and employees of government agencies or state-owned
or affiliated entities. NewGenIvf can be held liable for the corrupt or other illegal activities of these third-party intermediaries,
its employees, representatives, contractors, partners and agents, even if it does not explicitly authorize such activities. Detecting,
investigating, and resolving actual