Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 212

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 212
---
 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-17</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 tables present information about the Company’s
assets that are measured at fair value on a recurring basis as of September 30, 2025 and December 31, 2024 and indicates the fair value
hierarchy of the valuation inputs the Company utilized to determine such fair value.

|                                            |     |   |         As of 
 September 30, 
          2025 |     |   | Quoted Prices in Active Markets 
                       (Level 1) |     |   | Significant Other Observable Inputs 
 (Level 2)                           |     |   | Significant Other Observable Inputs 
 (Level 3)                           |
|:-------------------------------------------|:----|:--|--------------: