Company: FVN
Filing Date: 2025-01-07
Form Type: DRS/A
Source: 0001829126-25-000092
Chunk: 538

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-01-07
Form: DRS/A
Chunk 538
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 the Company and the related party, this loan was intended entirely as capital expenditure support. This balance is unsecured and is payable with an interest rate at 4.72% on an installment ending January 31, 2027. As of September 30, 2024, the carrying amounts of the current portion and the non-current portion were RMB 181,992 and RMB 242,656, respectively. The interest expenses for the years ended September 30, 2023 and 2024 were approximately RMB 36,398 and RMB 36,398, respectively. |
| (iv)  | This balance was loan borrowing from related party, which was intended entirely as working capital support. This loan is unsecured and non-interest bearing and is payable on demand.                                                                                                                                                                                                                                                                                                                                                                                          |

During the years ended September 30, 2023 and 2024, the Company obtained approximately RMB 74,147,290 and RMB 27,085,832 from related parties and repaid RMB 181,992 and RMB 50,829,280, respectively.

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Note 10 — Taxes

Income tax

Cayman Islands

Under the current laws of the Cayman Islands, VIWO is not subject to tax on income or capital gain. Additionally, upon payments of dividends to the shareholders, no Cayman Islands withholding tax will be imposed.

Hong Kong

VIWO Tech and VIWO HK are incorporated in Hong Kong and are subject to Hong Kong Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Hong Kong tax laws. Under the two-tiered profits tax rates regime, the first 2 million Hong Kong Dollar (“HKD”) of profits of the qualifying group entity will be taxed at 8.25%, and profits above HKD 2 million will be taxed at 16.5%. Additionally, upon payments of dividends by the Company to its shareholders, no HK withholding tax will be imposed.

PRC

The subsidiaries incorporated in the PRC are governed by the income tax laws of the PRC and the income tax provision in respect to operations in the PRC is calculated at the applicable tax rates on the taxable income for the periods based on existing legislation, interpretations and practices in respect thereof. Under the Enterprise Income Tax Laws of the PRC (the “EIT Laws”), domestic enterprises and Foreign Investment Enterprises (the “FIE”) are usually subject to a unified