Company: FVN
Filing Date: 2025-03-27
Form Type: DRS/A
Source: 0001829126-25-002094
Chunk: 517

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-03-27
Form: DRS/A
Chunk 517
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emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential
differences in accounting standards used.

Use of Estimates

The preparation of financial statements in conformity
with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during
the reporting period.

Making estimates requires management to exercise
significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances
that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near
term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.

<div align='center'>F-11</div>

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

NOTES TO FINANCIAL STATEMENTS

December 31, 2024</div>

Cash and Cash Equivalents

The Company considers all highly liquid investments
with an original maturity of three months or less when purchased to be cash equivalents. The Company had $1,332,505 in cash as of December 31,
2024.

Marketable Securities Held in Trust Account

As of December 31, 2024, all of the assets
held in the Trust Account were held in U.S. Treasury Securities Money Market Funds. All of the Company’s investments held in the
Trust Account are classified as marketable securities. Marketable securities are presented on the balance sheet at fair value at the
end of each reporting period. Gains and losses resulting from the change in fair value of investments held in Trust Account are included
in income earned on marketable securities held in Trust Account in the accompanying statement of operations. The estimated fair values
of marketable securities held in Trust Account are determined using available market information. As of December 31, 2024, the estimated
fair value of marketable securities held in Trust Account was $58,605,697.

Offering Costs Associated with the Initial Public Offering

Offering costs consisted of legal, accounting,
underwriting fees and other costs incurred through the IPO that were directly related to the IPO. Offering cost amounted to $1,845,513,
consisting of $862,500 and $522,019 of underwriting commissions which were paid in cash and representative shares (57,500 ordinary