Company: FGMCU
Filing Date: 2025-09-18
Form Type: S-4
Source: 0001104659-25-091249
Chunk: 519

Company: FG Merger II Corp.
Filing Date: 2025-09-18
Form: S-4
Chunk 519
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.S. Treasury Notes  | ​ |               |      — | ​ |              |  2,777 |
| Total investments in U.S. Treasury Notes      | ​ |             $ | 15,943 | ​ |            $ | 30,462 |

The long-term investments include maturities extending beyond 12 months from the balance sheet date. The cost basis of investments held is determined by the Company using the specific identification method. Interest Income on the consolidated Statement of Comprehensive Loss includes the accrued interest and realized interest earned on Treasuries. Unrealized gains and losses on treasuries, classified as available-for-sale, are reported within “unrealized net gains/losses” on the consolidated Statement of Comprehensive Income.

| ​                          
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 ​         
 Amortized 
 cost      |      ​ 
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 Allowance for 
 credit losses | ​ 
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 ​ | ​            
 ​            
 Net Carrying 
 Amount       |      ​ 
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 ​ | ​          
 Gross      
 unrealized 
 gains      |   ​ | ​ 
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 Gross      
 unrealized 
 losses     | ​ | ​ 
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 ​     
 Fair  
 value |      ​ 
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|:---------------------------|:--|:----------|-------:|:--|:--------------|:--|:--|:-------------|-------:|:--|:-----------|----:|:--|:-----------|:--|:--|:------|-------:|
| U.S. Government securities | ​ | $         | 15,773 |   | ​             | — | ​ | $            | 15,773 | ​ | $          | 170 | ​ | $          | — | ​ | $     | 15,943 |
| Total                      | ​ | $         | 15,773 | ​ | $             | — | ​ | $            | 15,773 | ​ | $          | 170 | ​ | $          | — | ​ | $     | 15,943 |

All available-for-sale debt securities have a weighted average maturity of one year or less The Company does not have any investments with unrealized loss positions. During 2024 the Company re-classified its short-term investments in U.S. treasury bills and notes as available