Company: ABLV
Filing Date: 2025-04-23
Form Type: 20-F
Source: 0001213900-25-034677
Chunk: 72

Company: Able View Global Inc.
Filing Date: 2025-04-23
Form: 20-F
Item: Item 3
Chunk 72
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. dollar against Renminbi would have a negative effect on the amounts of U. S. dollar available to us.

Very limited hedging options are available in
China to reduce our exposure to exchange rate fluctuations. To date, we have not entered into any hedging transactions in an effort to
reduce our exposure to foreign currency exchange risk. While we may decide to enter into hedging transactions in the future, the availability
and effectiveness of these hedges may be limited and we may not be able to adequately hedge our exposure or at all. In addition, our currency
exchange losses may be magnified by PRC exchange control regulations that restrict our ability to convert Renminbi into foreign currency.
As a result, fluctuations in exchange rates may have a material adverse effect on your investment.

Our deferred tax assets are subject to uncertainties
and judgments.

In the application of our accounting policies,
our management is required to make judgments, estimates and assumptions about the carrying amounts of certain assets and liabilities that
are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors
that are considered to be relevant. Therefore, actual results may differ from these accounting estimates. As of December 31, 2024,
we recorded deferred tax assets of $4.6 million. We account for income taxes using the asset and liability method. Under this method,
deferred tax assets and liabilities are determined based on the temporary differences between the financial statements carrying amounts
and tax bases of existing assets and liabilities by applying enacted statutory tax rates that will be in effect in the period in which
the temporary differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance when, based upon the weight
of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The effect
on deferred taxes of a change in tax rates is recognized in the consolidated statements of operations in the period of change. In the
event that a substantial reversal of deferred tax assets arises in future periods, our results of operations and financial condition may
be materially and adversely affected.

Failure to make adequate contributions to
various employee benefit plans as required by the PRC regulations may subject us to penalties.

Companies operating in China are required to participate
in various government sponsored employee benefit plans, including certain social insurance, housing funds and other welfare-oriented payment
obligations, and contribute to the plans in amounts equal to certain percentages of salaries, including bonuses and allowances, of our