Company: FVN
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001829126-25-000945
Chunk: 50

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 50
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, in which case the Business Combination may not be consummated.

While new cybersecurity regulations have been implemented in China, VIWO has confirmed that, based on PRC legal counsel’s assessment, its operations and listing are not expected to be affected by these measures at this time. However, please refer to “Risk Factors - VIWO may be liable for improper use or appropriation of personal information provided directly or indirectly by its customers or end users”to understand a fuller scope of the associated risks.

In summary, investing in New VIWO carries inherent risks associated with the complexities and uncertainties of the Chinese regulatory environment. These risks could materially impact New VIWO’s business operations, financial performance, and ability to access international capital markets. For more information, please refer to “Risk Factors – Risk Factors Relating to Doing Business in China.”

Under the Holding Foreign Companies Accountable Act (HFCAA) and Accelerating Holding Foreign Companies Accountable Act (AHFCAA), New VIWO’s securities could be prohibited from trading on U.S. exchanges if the SEC determines that its auditor hasn’t been subject to PCAOB inspections for two consecutive years. VIWO’s auditor is, and following consummation of the Business Combination, New VIWO’s auditor will be, headquartered in the U.S. and subject to regular inspection by the PCAOB. This means New VIWO will not be affected by the PCAOB’s determinations that impact some foreign companies.

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However, each year, the PCAOB will determine whether it can inspect and investigate completely audit firms in mainland China and Hong Kong, among other jurisdictions. If the PCAOB determines in the future that it no longer has full access to inspect and investigate completely accounting firms in mainland China and New VIWO uses an accounting firm headquartered in one of these jurisdictions to issue an audit report on its financial statements filed with the SEC, New VIWO would be identified as a Commission-Identified Issuer following the filing of the annual report for the relevant fiscal year. In accordance with the HFCAA and AHFCAA, New VIWO’s securities would be prohibited from being traded on a national securities exchange or in the over-the-counter trading market in the United States if it is identified as a Commission-Identified Issuer for two consecutive years in the future. If New VIWO’s securities are prohibited from trading in the United States, there is no certainty that it will be able to list on a non-U.S. exchange or that a market for its securities will develop outside of the