Company: FVN
Filing Date: 2025-05-30
Form Type: S-4/A
Source: 0001829126-25-004067
Chunk: 160

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-05-30
Form: S-4/A
Chunk 160
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 on New VIWO’s business, investments and results of operations. In addition, a failure to comply with applicable laws, regulations and rules, as interpreted and applied, could have a material adverse effect on New VIWO’s business and results of operations.

Future changes to tax laws could adversely affect New VIWO.

Government agencies in jurisdictions where New VIWO and its affiliates will do business have had an extended focus on issues related to the taxation of multinational corporations. One example is in the area of “base erosion and profit shifting,” including situations where payments are made between affiliates from a jurisdiction with high tax rates to a jurisdiction with lower tax rates. As a result, the tax laws in the countries in which New VIWO and its affiliates do business could change on a prospective or retroactive basis, and any such changes could adversely affect New VIWO and its affiliates.

New VIWO is an emerging growth company within the meaning of the Securities Act, and if New VIWO takes advantage of certain exemptions from disclosure requirements available to emerging growth companies, this could make New VIWO’s securities less attractive to investors and may make it more difficult to compare New VIWO’s performance with other public companies.

New VIWO is an emerging growth company within the meaning of the Securities Act, as modified by the JOBS Act, and New VIWO may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in New VIWO periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. As a result, New VIWO’s shareholders may not have access to certain information they may deem important.

Further, Section102(b) (1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt out is irrevocable. New VIWO has elected not to