Company: FVN
Filing Date: 2025-03-10
Form Type: DRS/A
Source: 0001829126-25-001610
Chunk: 555

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-03-10
Form: DRS/A
Chunk 555
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 months, and the weighted average discount rate used to determine
the operating lease liabilities is 3.77%.

<div align='center'>F-44</div>

Note 13 — Shareholders’ equity

The Company was established
under the laws, of Cayman Islands on June 27, 2023, with authorized share of 1,000,000,000 ordinary shares of par value USD.0.00005 each.

The Company issued 55,000,000
and 45,000,000 ordinary shares of par value USD 0.00005 to its original shareholders on June 27, 2023 and December 1, 2023,
respectively.

VIWO PRC entities are required
to set aside at least 10% of their after-tax profits each year, if any, to fund certain statutory reserve funds until such reserve funds
reach 50% of its registered capital. In addition, VIWO PRC entities may allocate a portion of its after-tax profits based on PRC accounting
standards to enterprise expansion fund and staff bonus and welfare fund at its discretion. VIWO PRC entities may allocate a portion of
its after-tax profits based on PRC accounting standards to a discretionary surplus fund at its discretion. The statutory reserve funds
and the discretionary funds are not distributable as cash dividends. Remittance of dividends by a wholly foreign-owned company out of
China is subject to examination by the banks designated by State Administration of Foreign Exchange. As of September 30, 2023 and
2024, VIWO PRC entities collectively attributed RMB 353,467 and RMB 2,459,161 (USD 350,938) to statutory reserves, respectively.

The Company’s ability
to pay dividends is primarily dependent on the Company receiving distributions of funds from its subsidiary. Relevant PRC statutory laws
and regulations permit payments of dividends by VIWO PRC entities only out of its retained earnings, if any, as determined in accordance
with PRC accounting standards and regulations. The results of operations reflected in the accompanying consolidated financial statements
prepared in accordance with U.S. GAAP differ from those reflected in the statutory financial statements of VIWO PRC entities.

As a result of the foregoing
restrictions, VIWO PRC entities are restricted in their ability to transfer their assets to the Company. Foreign exchange and other regulation
in the PRC may further restrict VIWO PRC entities from transferring funds to the Company in the form of dividends, loans and