Company: FVN
Filing Date: 2025-05-30
Form Type: S-4/A
Source: 0001829126-25-004067
Chunk: 595

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-05-30
Form: S-4/A
Chunk 595
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 converted, realized or settled
into USD at that rate, or at any other rate.

Cash
and cash equivalents primarily consists of bank deposits with original maturities of three months or less, which are unrestricted as
to withdrawal and use.

<div align='center'>F-69</div>

The
accounting standard regarding fair value of financial instruments and related fair value measurements defines financial instruments and
requires disclosure of the fair value of financial instruments held by the Company.

The
accounting standards define fair value, establish a three-level valuation hierarchy for disclosures of fair value measurement and enhance
disclosure requirements for fair value measures. The three levels are defined as follow:

| ● | Level 1 inputs to the valuation methodology are quoted prices (unadjusted) 
 for identical assets or liabilities in active markets.                     |

| ● | Level 2 inputs to the valuation methodology include quoted prices                                                                 
 for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly 
 or indirectly, for substantially the full term of the financial instruments.                                                      |

| ● | Level 3 inputs to the valuation methodology are unobservable and 
 significant to the fair value.                                   |

Financial instruments included in current assets and current liabilities are reported in the unaudited consolidated balance sheets at face value or cost, which approximate fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rates of interest.

The Company adopted Accounting Standards Update (“ASU”) 2014-09 Revenue from Contracts with Customers (ASC Topic 606). The ASU requires the use of a new five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identifies the contract with the customer, (ii) identifies the performance obligations in the contract, (iii) determines the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocates the transaction price to the respective performance obligations in the contract, and (v) recognizes revenue when (or as) the Company satisfies the performance obligation.

(i)
Martech services

Martech service is a marketing strategy based on intelligent technology and data analysis. For the Martech Services,the Company’s
performance obligation is to help customers to accurately match consumers and traffic users, and thereby increasing the conversion rate
of product sale using intelligent and data-driven technologies. Revenue is recognized at a point in time when the related services have been delivered based on