Company: TGE
Filing Date: 2025-11-21
Form Type: POS AM
Source: 0001213900-25-113604
Chunk: 131

Company: Generation Essentials Group
Filing Date: 2025-11-21
Form: POS AM
Chunk 131
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the Films Act, if we intend to distribute films in Singapore, it must first have a film distribution license to distribute a film or
video, unless they meet any of the exemption conditions as elaborated further below.

The Films Act defines “distribute”
as doing any of the following without using a broadcasting service:

| (i) | sell, supply or let                
 for hire to a person in Singapore; |

| (ii) | offer or agree to                                      
 sell, supply or let for hire to a person in Singapore; |

| (iii) | cause or permit to                                      
 be sold, supplied to or hired by a person in Singapore; |

| (iv) | under or in connection         
 with a commercial arrangement: |

| a. | exchange or supply           
 to a person in Singapore; or |

| b. | enable or assist an                                                                      
 exchange or a supply to a person in Singapore, even if the exchange or supply is not, by 
 itself, a commercial arrangement;                                                        |

| (v) | display or invite to                                          
 treat for an act mentioned in paragraph (a), (b), (c) or (d). |

Under the Films Act, “film”
means (i) a cinematograph film or video recording; (ii) a video game; or (iii) any other form of recording from which
a moving visual image, except as provided otherwise in subsection (5), including a computer generated image which can be produced
and viewed together with its soundtrack and any trailer of a film and any part of a film.

Film Classification

Under the Films Act 1981,
films and videos have to be classified before they can be publicly exhibited or distributed in Singapore. We will have to submit the
film intended to distribute in Singapore for classification before it is made available to the general public, unless it falls within
the exemption categories as described below and does not contain impermissible content.

Types of Film Distribution
Licenses and Validity

There are two types of film
distribution licenses required for the film distribution in Singapore depending on the classification of the respective films by the
IMDA: (i) class licensing for the distribution of films rated G, PG and PG13; or (ii) film distribution (restricted) license
for the distribution of films rated NC16 and M18.

Class License

The Films (Class License
for General Films Distribution) Order 2021 provides that distributors of films that the IMDA has rated G, PG or PG13 are automatically