Company: GCL
Filing Date: 2025-03-17
Form Type: DRS
Source: 0001213900-25-024502
Chunk: 123

Company: GCL Global Holdings Ltd
Filing Date: 2025-03-17
Form: DRS
Chunk 123
---
 use or make any threatening, abusive or insulting communication; or (ii) caused the victim to believe that violence
will be used or provoked against him or her. Where a protection order has been granted by the Singapore courts under the relevant provisions
of the Protection from Harassment Act 2014 of Singapore in relation to online harassment that has been perpetrated, the perpetrator may
be required to take down the offending communication and may also be required to comply with any other conditions set by the courts.

In addition, the Protection from Online Falsehoods
and Manipulation Act 2019 of Singapore (“POFMA”) counters the proliferation of online falsehoods. Under the
POFMA, it is an offence to, inter alia, knowingly communicate a false statement of fact which is likely to be prejudicial
to the security of Singapore or any part of Singapore. To the extent that our platforms or services transmit or allow our users to access
third-party online content, we would be an internet intermediary under the POFMA. POFMA empowers any Singapore government minister to
direct the POFMA Office, situated within IMDA that is responsible for the administration of POFMA, to issue certain directions to internet
intermediaries whose service has been used to communicate material that contains or consists of a false statement of fact in Singapore
if the minister is of the opinion that it would be in the public interest to do so. Such directions would include (a) targeted correction
directions, which require the internet intermediary to communicate a correction notice on its service to all end-users in Singapore who
accessed the offending false statement of fact by means of its service after a specified time; and (b) disabling directions, which
require the internet intermediary to disable access by end-users in Singapore to the offending false statement of fact being communicated
on or through its service. Internet intermediaries may be fined or have their access to their online location by Singapore end-users disabled
if they fail to comply with directions issued under POFMA without reasonable excuse.

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There are also various other content regulation laws in Singapore,
including:

| (i) | Undesirable Publications Act 1967 (“UPA”):                                                                                                 
 The UPA prevents the importation, distribution and reproduction of obscene and objectionable publications. The definition of “publication” 
 is wide, and includes “any picture or drawing, whether made by computer-graphics or otherwise howsoever”. The UPA makes it