Company: FVN
Filing Date: 2025-03-10
Form Type: DRS/A
Source: 0001829126-25-001610
Chunk: 515

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-03-10
Form: DRS/A
Chunk 515
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 or other means.                                                                                                                             |
| ● | Level 3 - Valuations based on inputs that are unobservable and significant                                                                  
 to the overall fair value measurement.                                                                                                      |

<div align='center'>F-12</div>

<div align='center'>FUTURE VISION II ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

December 31, 2024</div>

The fair value of the Company’s assets and
liabilities, which qualify as financial instruments under ASC Topic 820 approximates the carrying amounts represented in the accompanying
balance sheet, primarily due to their short-term nature. The carrying amounts reported in the balance sheet for cash and cash equivalents,
marketable securities held in trust account, accounts payable and accrued expenses and due to related parties each qualify as financial
instruments and are a reasonable estimate of their fair values because of the short period between the origination of such instruments
and their expected realization and their current market rate of interest.

The following table presents information about
the Company’s assets that are measured at fair value on a recurring basis as of December 31, 2024, and indicates the fair
value hierarchy of the valuation inputs the Company utilized to determine such fair value:

| Description                   |     | Level |     | December 31, 
 2024         |            |
|:------------------------------|:----|------:|:----|:-------------|-----------:|
| Assets:                       |     |       |     |              |            |
| Marketable securities held in 
 Trust Account                 |     |     1 |     | $            | 58,605,697 |

Concentration of Credit Risk

Financial instruments that potentially subject
the Company to concentration of credit risk consist of a cash account in a financial institution and marketable securities held in Trust
Account which, at times may exceed the Federal depository insurance coverage of $250,000. The Company has not experienced losses on this
account and management believes the Company is not exposed to significant risks on such account.

Ordinary Shares Subject to Possible Redemption

All of the 5,750,000 Ordinary Shares sold as part
of the Units in the IPO contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s
liquidation, if there is a shareholder vote or tender offer in connection with the Business Combination and in connection with certain
amendments to the Company’s amended and restated certificate of incorporation.

The Company accounted for its ordinary shares