Company: FVN
Filing Date: 2025-05-30
Form Type: S-4/A
Source: 0001829126-25-004067
Chunk: 569

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-05-30
Form: S-4/A
Chunk 569
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 | ● | Registered capital of RMB 5,000,000      |                                                                                       |     |                                                                                                                                                        |
|                                                                 | ● | Engaged in Martech Service               |                                                                                       |     |                                                                                                                                                        |

| Beijing Weiyun Spacetime Technology Co., Ltd. (“BJ Weiyun”) | ● | ●                                                                         
 Incorporated on March 7, 2024                                             | A PRC limited liability company |     | 100% owned by BJ Viwotong |
|:------------------------------------------------------------|:--|:--------------------------------------------------------------------------|:--------------------------------|:----|:--------------------------|
|                                                             | ● | Registered capital of RMB 100,000                                         |                                 |     |                           |
|                                                             | ● | Primarily engages in central processing algorithm in advertising industry |                                 |     |                           |

<div align='center'>F-46</div>

Note 2 — Summary of significant accounting policies

The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”), regarding financial reporting, and include all normal and recurring adjustments that management of the Company considers necessary for a fair presentation of its financial position and operation results.

The consolidated financial statements include the financial statements of the Company and its subsidiaries, which include the wholly-foreign owned enterprise (“WFOE”), and when applicable, entities for which the Company has a controlling financial interest or is the primary beneficiary. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation.

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Significant accounting estimates reflected in the Company’s consolidated financial statements include the useful lives of property and equipment, allowance for credit loss, impairment for long-lived assets, provision for contingent liabilities, revenue recognition, right-of-use assets and lease liabilities, deferred taxes and uncertain tax position. Actual results could differ from these estimates.

The Company uses Renminbi (“RMB”) as its reporting currency. The functional currency of the Company and its subsidiaries which are incorporated in Hong Kong and PRC are USD and RMB, respectively, which are their respective local currencies based on the criteria of ASC 830, “Foreign Currency Matters”.

In the consolidated