Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 18

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 1
Chunk 18
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    PRC regulations relating
    to offshore investment activities by PRC residents may limit our ability to inject capital in our Chinese subsidiaries and Chinese
    subsidiaries’ ability to change their registered capital or distribute profits to us or otherwise expose us or our PRC resident
    beneficial owners to liability and penalties under PRC laws.

    ●
    Certain existing or future
    U.S. laws and regulations may restrict or eliminate our ability to complete a business combination with certain companies, particularly
    those target companies in China.

    ●
    If any dividend is declared
    in the future and paid in a foreign currency, you may be taxed on a larger amount in U.S.

  9 

    ●
    If we effect a business
    combination with a company located outside of the United States, the laws applicable to such company will likely govern all of our
    material agreements and we may not be able to enforce our legal rights.

    ●
    Changes in the policies,
    regulations, rules, and the enforcement of laws of the PRC government may be quick with little advance notice and could have a significant
    impact upon our ability to operate profitably in the PRC.

    ●
    The Chinese government
    may exert substantial interventions and influences over the manner in which our post-combination entity must conduct its business
    activities that we cannot expect when we enter into a definitive agreement with a target company with major operation in China. If
    the Chinese government establish some new policies, regulations, rules, or laws in the industries where our post-combination entity
    is in, our post-combination entity may subject to material change in its operations and the value of our Ordinary Shares.

    ●
    Chinese government agencies
    may exert more oversight and control over offerings that are conducted overseas and foreign investment in China-based issuers. Additional
    compliance procedures may be required in connection with our business combination process, and, if required, we cannot predict whether
    we will be able to obtain such approval. As a result, both you and us face uncertainty about future actions by the PRC government
    that could significantly affect our ability to offer or continue to offer securities to investors and cause the value of our securities
    to significantly decline or be worthless.

    ●
    In light of recent events
    indicating greater oversight by the Cyberspace Administration of China (“CAC”) over data security, particularly for companies
    seeking to list on a foreign exchange,