Company: FVN
Filing Date: 2025-03-10
Form Type: DRS/A
Source: 0001829126-25-001610
Chunk: 68

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-03-10
Form: DRS/A
Chunk 68
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 is considered to be acquiring Future Vision in this transaction. Therefore, for accounting purposes, the Business Combination will be treated as the equivalent of a capital transaction in which VIWO is issuing shares for the net assets of Future Vision. The net assets of Future Vision will be stated at historical cost, with no goodwill or other intangible assets recorded. The post-acquisition financial statements of Future Vision will show the consolidated balances and transactions of Future Vision and VIWO as well as comparative financial information of VIWO (the acquirer for accounting purposes). Regulatory Approvals The Business Combination and the other transactions contemplated by the Merger Agreement are not subject to any federal or state regulatory requirements or approvals, including the Hart-Scott-Rodino Antitrust Improvements Act of 1976. Consummation of the Business Combination (and the issuance of the shares to the VIWO shareholders) will require a declaration of effectiveness by the SEC of the Proxy Statement/Prospectus, listing approval from the Nasdaq Stock Market Inc., and filing of the Plan of Merger with the Cayman Registry. VIWO will be required to complete securities filing with the China Securities Regulatory Commission to consummate the Business Combination. Please see “ Risk Factors — The filing, approval or other administration requirements of the Chinese Securities Regulatory Commission (the “CSRC”) or other PRC government authorities may be required in connection with our future offshore offering under PRC law, and, if required, we cannot predict whether or for how long we will be able to complete the filing procedure with the CSRC and obtain such approval or complete such filing, as applicable” Appraisal Rights Holders of Future Vision Shares are not entitled to appraisal rights under Cayman Islands law in connection with any of the Proposals. Shareholder Interests of Certain Persons in the Business Combination When you consider the recommendation of Future Vision’s Board of Directors in favor of adoption of the Business Combination Proposal and other Proposals, you should keep in mind that Future Vision’s Sponsor, directors and officers have interests in the Business Combination that are different from, or in addition to, your interests as a shareholder. Some of these interests potentially incentivizes the Sponsor, directors and officers of Future Vision to complete a business combination with a less favorable target on terms less favorable to the public shareholders.

| ● | Future Vision has an 18-month deadline (March 13, 2026) to complete its proposed Business Combination or another business combination. If this is not achieved, Future Vision will be required to liquidate. In this scenario, the Sponsor