SEC Filing Document

Company: Berto Acquisition Corp. II
Ticker: GUAC
CIK: 2081515
Filing Type: S-1
Document Type: EX-3.2
Date Filed: 2026-04-27
Accession Number: 0001829126-26-003952
Exchange: 
SIC Code: 6770
SIC Description: Blank Checks
URL: https://www.sec.gov/Archives/edgar/data/2081515/000182912626003952/bertoacquisition2_ex3-2.htm

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for any Dividends, other distributions, bonuses, or other monies payable in respect of the Share held by them as joint holders. 39.8 No Dividend or other distribution shall bear interest against the Company. 39.9 Any Dividend or other distribution which cannot be paid to a Member and/or which remains unclaimed after six months from the date on which such Dividend or other distribution becomes payable may, in the discretion of the Directors, be paid into a separate account in the Company’s name, provided that the Company shall not be constituted as a trustee in respect of that account and the Dividend or other distribution shall remain as a debt due to the Member. Any Dividend or other distribution which remains unclaimed after a period of six years from the date on which such Dividend or other distribution becomes payable shall be forfeited and shall revert to the Company. 40 Capitalisation

The Directors may at any time capitalise any sum standing to the credit of any of
the Company’s reserve accounts or funds (including the share premium account and capital redemption
reserve fund) or any sum standing to the credit of the profit and loss account or
otherwise available for distribution; appropriate such sum to Members in the proportions
in which such sum would have been divisible amongst such Members had the same been
a distribution of profits by way of Dividend or other distribution; and apply such
sum on their behalf in paying up in full unissued Shares for allotment and distribution
credited as fully paid-up to and amongst them in the proportion aforesaid. In such
event the Directors shall do all acts and things required to give effect to such capitalisation,
with full power given to the Directors to make such provisions as they think fit in
the case of Shares becoming distributable in fractions (including provisions whereby
the benefit of fractional entitlements accrue to the Company rather than to the Members
concerned). The Directors may authorise any person to enter on behalf of all of the
Members interested into an agreement with the Company providing for such capitalisation
and matters incidental or relating thereto and any agreement made under such authority
shall be effective and binding on all such Members and the Company.

41	Books of Account

41.1	The Directors shall cause proper books of account (including, where applicable, material
underlying documentation including contracts and invoices) to be kept with respect
to all sums of money received and expended by the Company and the matters in respect
of which the receipt or expenditure takes place, all sales and purchases of goods
by the Company and the assets and liabilities of the Company. Such books of account
must be retained for a minimum period of five years from the date on which they are
prepared. Proper books shall not be deemed to be kept if there are not kept such books
of account as are necessary to give a true and fair view of the state of the Company’s affairs and to explain its transactions.

41.2	The Directors shall determine whether and to what extent and at what times and places
and under what conditions or regulations the accounts and books of the Company or
any of them shall be open to the inspection of Members not being Directors and no
Member (not being a Director) shall have any right of inspecting any account or book
or document of the Company except as conferred by Statute or authorised by the Directors
or by the Company in general meeting.

41.3	The Directors may cause to be prepared and to be laid before the Company in general
meeting profit and loss accounts, balance sheets, group accounts (if any) and such
other reports and accounts as may be required by law.

42	Audit

42.1	The Directors may appoint an Auditor of the Company who shall hold office on such
terms as the Directors determine.

42.2	Without prejudice to the freedom of the Directors to establish any other committee,
if the Shares (or depositary receipts therefor) are listed or quoted on the Designated
Stock Exchange, and if required by the rules and regulations of the Designated Stock
Exchange, the Securities and Exchange Commission and/or any other competent regulatory
authority or otherwise under Applicable Law, the Directors shall establish and maintain
an Audit Committee as a committee of the Directors and shall adopt a formal written
Audit Committee charter and review and assess the adequacy of the formal written charter
on an annual basis. The composition and responsibilities of the Audit Committee shall
comply with the rules and regulations of the Designated Stock Exchange, the Securities
and Exchange Commission and/or any other competent regulatory authority or otherwise
under Applicable Law. The Audit Committee shall meet at least once every financial
quarter, or more frequently as circumstances dictate.

42.3	If the Shares (or depositary receipts therefor) are listed or quoted on the Designated
Stock Exchange, the Company shall conduct an appropriate review of all related party
transactions on an ongoing basis and shall utilise the Audit Committee for the review
and approval of potential conflicts of interest.

42.4	The remuneration of the Auditor shall be fixed by the Audit Committee (if one exists).

42.5	If the office of Auditor becomes vacant by resignation or death of the Auditor, or
by his becoming incapable of acting by reason of illness or other disability at a
time when his services are required, the Directors shall fill the vacancy and determine
the remuneration of such Auditor.

42.6	Every Auditor of the Company shall have a right of access at all times to the books
and accounts and vouchers of the Company and shall be entitled to require from the
Directors and Officers such information and explanation as may be necessary for the
performance of the duties of the Auditor.

42.7	Auditors shall, if so required by the Directors, make a report on the accounts of
the Company during their tenure of office at the next annual general meeting following
their appointment in the case of a company which is registered with the Registrar
of Companies as an ordinary company, and at the next extraordinary general meeting
following their appointment in the case of a company which is registered with the
Registrar of Companies as an exempted company, and at any other time during their
term of office, upon request of the Directors or any general meeting of the Members.

42.8	Any payment made to members of the Audit Committee (if one exists) shall require the
review and approval of the Directors, with any Director interested in such payment
abstaining from such review and approval.

42.9	The Audit Committee shall monitor compliance with the terms of the IPO and, if any
non-compliance is identified, the Audit Committee shall be charged with the responsibility
to take all action necessary to rectify such non-compliance or otherwise cause compliance
with the terms of the IPO.

42.10	At least one member of the Audit Committee shall be an “audit committee financial
expert” as determined by the rules and regulations of the Designated Stock Exchange,
the Securities and Exchange Commission and/or any other competent regulatory authority
or otherwise under Applicable Law. The “audit committee financial expert” shall have
such past employment experience in finance or accounting, requisite professional certification
in accounting, or any other comparable experience or background which results in the
individual’s financial sophistication.

43	Notices

43.1	Notices shall be in writing and may be given by the Company to any Member either personally
or by sending it by courier, post, cable, telex, fax or e-mail to him or to his address
as shown in the Register of Members (or where the notice is given by e-mail by sending
it to the e-mail address provided by such Member). Notice may also be served by Electronic
Communication in accordance with the rules and regulations of the Designated Stock
Exchange, the Securities and Exchange Commission and/or any other competent regulatory
authority or by placing it on the Company’s Website.

43.2	Where a notice is sent by:

(a)	courier; service of the notice shall be deemed to be effected by delivery of the notice
to a courier company, and shall be deemed to have been received on the third day (not
including Saturdays or Sundays or public holidays) following the day on which the
notice was delivered to the courier;

(b)	post; service of the notice shall be deemed to be effected by properly addressing,
pre paying and posting a letter containing the notice, and shall be deemed to have
been received on the fifth day (not including Saturdays or Sundays or public holidays
in the Cayman Islands) following the day on which the notice was posted;

(c)	cable, telex or fax; service of the notice shall be deemed to be effected by properly
addressing and sending such notice and shall be deemed to have been received on the
same day that it was transmitted;