Company: FVN
Filing Date: 2025-05-30
Form Type: S-4/A
Source: 0001829126-25-004067
Chunk: 548

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-05-30
Form: S-4/A
Chunk 548
---
 are measured at fair value on a recurring
basis as of the presented periods, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such
fair value:

|                                  | Description |            | Level |   |  March 31, 
       2025 |     |   | December 31, 
         2024 |
|:---------------------------------|:------------|-----------:|:------|:--|-----------:|:----|:--|-------------:|
|                                  |             | -Unaudited |       |   |            |     |   |              |
| Assets:                          |             |            |       |   |            |     |   |              |
| Marketable                       
 securities held in Trust Account |             |          1 |       | $ | 59,218,058 |     | $ |   58,605,697 |

<div align='center'>F-29</div>

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

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

March 31, 2025</div>

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
subject to possible redemption in accordance with the guidance in ASC Topic 480, “Distinguishing Liabilities from Equity”
(ASC 480). Ordinary shares subject to mandatory redemption (if any) were classified as a liability instrument and will be measured at
fair value. Conditionally redeemable ordinary shares (including ordinary shares that features redemption rights that are either within
the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control)
were classified as temporary