Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 202

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 202
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observable inputs (Level 3 measurements). These tiers include:

| ● | Level 1, defined as observable inputs such as quoted             
 prices (unadjusted) for identical instruments in active markets; |

| ● | Level 2, defined as inputs other than quoted prices in                                      
 active markets that are either directly or indirectly observable such as quoted prices for  
 similar instruments in active markets or quoted prices for identical or similar instruments 
 in markets that are not active; and                                                         |

| ● | Level 3, defined as unobservable inputs in which little                                      
 or no market data exists, therefore requiring an entity to develop its own assumptions, such 
 as valuations derived from valuation techniques in which one or more significant inputs or   
 significant value drivers are unobservable.                                                  |

In some circumstances, the inputs used to measure fair value might
be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in
its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.

<div align='center'>F-11</div>

Offering Costs Associated with the Initial Public Offering

Offering costs consist of legal, administrative, and other costs incurred
through the date of the Initial Public Offering that are directly related to the Initial Public Offering. The Company complies with the
requirements of the ASC 340-10-S99 and SEC Staff Accounting Bulletin Topic 5A, “Expenses of Offering.” Offering costs were
allocated to Public and Private Rights issued in the Initial Public Offering on residual value basis, compared to total proceeds received.
Offering costs associated with the Class A ordinary shares were charged against the carrying value of Class A ordinary shares subject
to possible redemption upon the completion of the Initial Public Offering.

Income Taxes

The Company complies with the accounting and reporting requirements
of ASC Topic 740, “Income Taxes,” which prescribes a recognition threshold and a measurement attribute for the financial
statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized,
a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company’s management determined
that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related
to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties
as of September 30, 2025 or December 31, 202