Company: TGE
Filing Date: 2025-07-10
Form Type: 424B3
Source: 0001213900-25-062835
Chunk: 164

Company: Generation Essentials Group
Filing Date: 2025-07-10
Form: 424B3
Chunk 164
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banes-Oxley Act for purposes
of identifying and reporting any weakness in our internal control over financial reporting. We and they are required to do so only after
we become a public company. Had we performed a formal assessment of our internal control over financial reporting or had our independent
registered public accounting firm performed an audit of our internal control over financial reporting, control deficiencies may have been
identified. See “Risk Factors — Risks Relating to Our Businesses and Industries in General — If
we do not appropriately maintain effective internal control over financial reporting in accordance with Section 404 of the Sarbanes-Oxley
Act of 2002, we may be unable to accurately report our financial results and the market price of our securities may be adversely
affected.”

As a company with less than
US$1.235 billion in revenues for fiscal year of 2024, we qualify as an “emerging growth company” pursuant to the JOBS
Act. An emerging growth company may take advantage of specified reduced reporting and other requirements that are otherwise applicable
generally to public companies. These provisions include exemption from the auditor attestation requirement under Section 404 of the
Sarbanes-Oxley Act of 2002 in the assessment of the emerging growth company’s internal control over financial reporting.

Recently Issued Accounting
Pronouncements

A list of recently issued
accounting pronouncements that are relevant to us is included in Note 2.2 of our combined financial statements included elsewhere
in this prospectus.

<div align='center'>104

MANAGEMENT</div>

The following table sets forth
certain information relating to our executive officers and directors as of the date of this prospectus. Our board of directors is comprised
of four directors.

| Directors and Executive Officers |     | Age |     | Position/Title                                                    |
| Feridun Hamdullahpur             |     |  70 |     | Co-Chairperson of the Board of Directors and Independent Director |
| Joanne Shoveller                 |     |  64 |     | Co-Chairperson of the Board of Directors and Independent Director |
| Samuel Chau                      |     |  43 |     | Director and Chief Financial Officer                              |
| Calvin Choi                      |     |  46 |     | Director                                                          |
| Giampietro Baudo                 |     |  46 |     | Chief Executive Officer                                           |

Dr. Feridun Hamdullahpur
is co-chairperson of the board of