eToro SPAC Presentation Deck

61 етого Risk factors (12/12) 2. Our management team has no experience managing a public company. 3. We will incur increased costs as a result of operating as a public company, and our management will devote substantial time to new compliance initiatives. • Our management is required to devote substantial time to maintaining and improving our internal controls over financial reporting and the requirements of being a public company which may, among other things, strain our resources, divert management's attention and affect our ability to accurately report our financial results and prevent fraud. • If we fail to maintain an effective system of disclosure controls and internal controls overfinancial reporting, our ability to produce timely and accurate financial statements or comply with applicable regulations could be impaired. 4. If our estimates or judgments relating to our critical accounting standards prove to be incorrect, or such standards change over time, our results of operations could be adversely affected. 5. We expect to be a "foreign private issuer" and intend to follow certain home country corporate governance practices. As a foreign private issuer, we will have different disclosure and other requirements than U.S. domestic registrants. Our shareholders may therefore not have the same protections afforded to shareholders of companies that are subject to all Nasdaq corporate governance requirements. We may lose our foreign private issuer status in the future, which could result in significant additional costs and expenses. 6. We may be unable to maintain the listing of our securities in the future. 7. Our revised governing documents will include provisions that may discourage takeover attempts, including a classified board and limitation on shareholders owning more than 10% of our common shares.

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