Company: FVN
Filing Date: 2025-03-10
Form Type: DRS/A
Source: 0001829126-25-001610
Chunk: 571

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-03-10
Form: DRS/A
Chunk 571
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 entirely as working capital support. This loan is unsecured and non-interest bearing and is payable on March 19, 2027. On December   
 19, 2024, the loan of USD 653,000 was paid off.                                                                                      |
| (iii) | This balance was nontrade payables arising from transactions between                                                                 
 the Company and the related party, this loan was intended entirely as capital expenditure support. This balance is unsecured and     
 is payable with an interest rate at 4.72% on an installment ending January 31, 2027. As of December 31, 2024, the carrying amounts   
 of the current portion and the non-current portion were RMB 181,992 and RMB 197,158, respectively. The interest expenses for the     
 three months ended December 31, 2023 and 2024 were approximately RMB 9,100 and RMB 9,100, respectively.                              |

During
the three months ended December 31, 2023 and 2024, the Company obtained approximately RMB 450,000 and RMB 4,685,001 from related
parties and repaid RMB 45,498 and RMB 4,720,129, respectively.

<div align='center'>F-59</div>

Note 6 — Taxes

Income tax

Cayman Islands

Under
the current laws of the Cayman Islands, VIWO is not subject to tax on income or capital gain. Additionally, upon payments of dividends to the shareholders, no Cayman Islands withholding tax will be imposed.

Hong Kong

VIWOTech are incorporated in Hong Kong and are subject to Hong Kong Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Hong Kong tax laws. Under the two-tiered profits tax rates regime, the first 2 million Hong Kong Dollar (“HKD”) of profits of the qualifying group entity will be taxed at 8.25%, and profits above HKD 2 million will be taxed at 16.5%. Additionally, upon payments of dividends by the Company to its shareholders, no HK withholding tax will be imposed.

PRC

Thesubsidiaries incorporated in the PRC are governed by the income tax laws of the PRC and the income tax provision in respect to operations in the PRC is calculated at the applicable tax rates on the taxable income for the periods based on existing legislation, interpretations and practices in respect thereof.