Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 235

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 235
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 in connection with an exchange of rights. No fractional shares will be issued upon exchange of rights. No additional
consideration will be required to be paid by a holder of rights in order to receive its additional shares upon consummation of a Business
Combination. If the Company is unable to complete an initial Business Combination within the required time period and the Company liquidates
the funds held in the Trust Account, holders of rights will not receive any of such funds with respect to their rights, nor will they
receive any distribution from the Company’s assets held outside of the Trust Account with respect to such rights, and the rights
will expire worthless. Further, there are no contractual penalties for failure to deliver securities to the holders of the rights upon
consummation of an initial Business Combination. Accordingly, the rights may expire worthless.

<div align='center'>F-35

GSR III ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS</div>

NOTE 8. FAIR VALUE MEASUREMENTS

The fair value of the
Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received
in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between
market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks
to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs
(internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to
classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

| Level 1: | Quoted prices                                                                                     
 in active markets for identical assets or liabilities. An active market for an asset or liability 
 is a market in which transactions for the asset or liability occur with sufficient frequency      
 and volume to provide pricing information on an ongoing basis.                                    |

| Level 2: | Observable                                                                                      
 inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active    
 markets for similar assets or liabilities and quoted prices for identical assets or liabilities 
 in markets that are not active.                                                                 |

| Level 3: | Unobservable                                                                                    
 inputs based on our assessment of the assumptions that market participants would use in pricing 
 the asset or liability.                                                                         |

The following table presents
information about the Company’s assets that are measured at fair