Company: FVN
Filing Date: 2025-03-10
Form Type: DRS/A
Source: 0001829126-25-001610
Chunk: 50

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-03-10
Form: DRS/A
Chunk 50
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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 United States. In the event of such prohibition, the Nasdaq may determine to delist New VIWO’s securities. The delisting of New VIWO’s securities, or the threat of their being delisted, may materially and adversely affect the value of your investment.

Please refer to “Risk Factor — Risks Factors Relating to Doing Business in China — PCAOB’s Determinations on Public Accounting Firms Headquartered in Mainland China and in Hong Kong.”

As a holding company, New VIWO will rely on dividends from its subsidiaries to meet its cash needs, including any potential dividend payments to shareholders. However, there are risks associated with this structure. Chinese authorities could disallow the holding company structure, hindering New VIWO’s ability to operate through VIWO and/or its subsidiaries, receive dividends, transfer funds, or list on U.S. or other foreign exchanges. This could seriously harm New VIWO’s business and significantly devalue its securities.

New VIWO’s board of directors will have full discretion over whether to distribute dividends, subject to its governing documents and Cayman Islands law. While Cayman Islands law allows for dividend payments from profits or share premium accounts, it prohibits dividends if they would leave the company unable to pay its debts.

Several factors will influence New VIWO dividend decisions, including financial performance, growth prospects, and liquidity needs. Currently, VIWO has not paid any dividends to its shareholders. Similarly, New VI