secwatch.observer — SEC 8-K summary
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Issuer:     MicroCloud Hologram Inc. (HOLO)
CIK:        0001841209
Form:       8-K/A
Filed at:   2022-01-20T23:59:59+00:00
Accession:  0001829126-22-001212
Event type: other_material
Sentiment:  neutral
Materiality: 0.40
Item codes: 9.01, 1.01
LLM model:  deepseek-v4-flash:cloud@v2

Golden Path restates Jun 24, 2021 balance sheet: warrants reclassified as equity, all public shares as temporary equity
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- Restatement reclassifies 5,750,000 public warrants from liabilities to equity, per SEC staff guidance on SPAC warrants.
- All 5,750,000 ordinary shares subject to redemption now classified as temporary equity (previously partly permanent).
- No impact on cash, trust account balance ($58.1M), operating expenses, or cash flows.
- Restatement triggered by April 2021 SEC statement on accounting for warrants issued by SPACs.
- Audited balance sheet as of June 24, 2021 included as Exhibit 99.1; prior filings should no longer be relied upon.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1841209/000182912622001212/0001829126-22-001212-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1841209/000182912622001212/goldenpathacq_8ka1.htm
  HTML page:      https://secwatch.observer/filing/0001829126-22-001212

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