Company: TGE
Filing Date: 2025-07-10
Form Type: 424B3
Source: 0001213900-25-062835
Chunk: 344

Company: Generation Essentials Group
Filing Date: 2025-07-10
Form: 424B3
Chunk 344
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 25,752 |   |
| Amortization for the year             |     |          |   — |   |     |         |      (9 | ) |     |         |      (9 | ) |
| Exchange realignment                  |     |          |  (1 | ) |     |         |    (106 | ) |     |         |    (107 | ) |
| As of December 31, 2023               |     |          | 499 |   |     |         | 118,179 |   |     |         | 118,678 |   |
| Amortization for the year             |     |          |   — |   |     |         |      (9 | ) |     |         |      (9 | ) |
| Exchange realignment                  |     |          |   3 |   |     |         |     709 |   |     |         |     712 |   |
| As of December 31, 2024               |     |          | 502 |   |     |         | 118,879 |   |     |         | 119,381 |   |

The above carrying amounts of brand names of approximately
US$92,379,000, US$118,025,000 and US$118,733,000 and archived images of approximately US$500,000, US$499,000 and US$502,000, respectively,
as of December 31, 2022, 2023 and 2024 are considered by the directors of the Company as having an indefinite useful life because
it is expected to contribute to net cash inflows indefinitely. The brand names and archived images will not be amortized until its useful
life is determined to be finite. Instead they will be tested for impairment annually and whenever there is an indication that it may be
impaired.

The remaining brand name of approximately US$163,000, US$154,000
and US$146,000, respectively, as of December 31, 2022, 2023 and 2024 are amortized on a straight-line basis of 20 years.

As of December 31, 2022, 2023
and 2024, carrying amount of brand name of approximately US$92,379,000, US$92,216,000 and US$92,769,000, respectively, and archived
images of US$500,000, US$499,