{"url_path":"/sec/bliv/10-k/2026/item-16k","section_key":"item-16k","section_title":"Item 16K CYBERSECURITY**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1982448/0001493152-26-023306-index.html","accession_number":"0001493152-26-023306","cik":"0001982448","ticker":"BLIV","issuer_name":"BeLive Holdings","edgar_url":"https://www.sec.gov/Archives/edgar/data/1982448/0001493152-26-023306-index.html","primary_entity_key":"0001982448","primary_entity_name":"BeLive Holdings"},"word_count":585,"has_tables":true,"body_markdown":"**ITEM\n16K. CYBERSECURITY**\n\n \n\nThe\nCompany has adopted a Cybersecurity Policy governing the establishment and application of certain procedures and safeguards to identify\npotential cybersecurity risks and, in the event of a cybersecurity breach, the protocol for disclosing to the Securities and Exchange\nCommission, including possible remedies. We review cybersecurity risk as part of our overall risk-management program. This ensures that\ncybersecurity risk management remains a meaningful priority in our business strategy and operations. Our risk management strategy for\ncybersecurity generally includes:\n\n \n\n \n1.\n*Identification*:\nWe aim to proactively identify the manners in which our business could be materially impacted by cybersecurity risks including:\n\n \n\n \n(a)\nCybersecurity\nIncidents - an unauthorized occurrence on or conducted through its information system that jeopardizes the confidentiality, integrity,\nor availability of its information systems or any information residing therein\n\n \n \n \n\n \n(b)\nCybersecurity\nThreats - any potential occurrence that may result in an unauthorized effort to adversely affect the confidentiality, integrity,\nor availability of its information systems or any information residing therein.\n\n \n\n \n2.\n*Assessment:* We periodically assess our risks relating to cybersecurity threats, including risks\nrelating to our reliance on third parties. In so doing, we consider the likelihood and impact that could result from the manifesting\nof such risks, together with the sufficiency of existing policies, procedures, systems, and safeguards in place to manage such risks,\ntogether with the sufficiency of existing policies, procedures, systems, and safeguards in place to manage such risks, including evaluating\nand if available obtaining cyber liability insurance, and aligning such cyber-risk management policies with the Company’s business\nneeds by integrating cyber-risk analysis into significant business decisions.\n\n \n \n \n\n \n3.\n*Management:* If deemed appropriate, we design and implement reasonable safeguards to address\nany identified gaps in our existing processes and procedures, including annual cybersecurity awareness training emphasizing the use\nof strong passwords on all systems and aligning cyber-risk management policies with the Company’s needs by integrating cyber-risk\nanalysis into significant business decisions and ensuring that the Company’s organization structure supports such cybersecurity\ngoals.\n\n \n \n \n\n \n4.\n*Evaluation:* If a cybersecurity breach occurs, the Audit Committee will determine whether the\nIncident or Threat is “material” (.i.e. is there a substantial likelihood that a reasonable shareholder would consider\nit important in making an investment decision or if it would have significantly altered the “total mix” of information\nmade available?), assessing among other factors potential or actual financial impacts, reputational damage, and operational disruptions.\n\n \n \n \n\n \n5.\n*Report:* Establish and monitor an incident response approach requiring our Chief Financial officer\nto report to us, the full board of directors and legal counsel any cybersecurity concerns or events.\n\n \n \n \n\n \n6.\n*Disclosure:* To ensure compliance with SEC requirements and maintain overall stakeholder confidence\nin the Company, all material and known facts regarding the cybersecurity breach will be recorded, including their nature, scope, and\nfinancial implications; and a Form 6-K will be prepared and filed within four (4) business days after the determination that a “material”\ncybersecurity incident has occurred.\n\n \n\nWe\npresently do not engage third parties to assist with evaluating the effectiveness of our risk-management and cybersecurity practices.\nThe Company did not have any material cybersecurity breaches during the year ended December 31, 2025.\n\n \n\nThe\nAudit Committee of our board of directors is the governance body involved in, and ultimately responsible for, cybersecurity oversight.\nThey will generally coordinate with our Chief Financial Officer in this regard. If needed, the full board would be updated on cybersecurity\nrisks and incidents. None of our directors on the Audit Committee nor our Chief Financial Officer have particular experience in cybersecurity\nmatters.\n\n \n\n107\n\n \n\n \n\n**PART\nIII**"}