{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-103799","form_type":"8-K","ticker":"ABVC","cik":"0001173313","company_name":"ABVC BIOPHARMA, INC.","filed_at":"2025-10-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.929062+00:00","generated_at":"2026-05-17T01:14:54.413588+00:00","sec_items":["5.02","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"ABVC BioPharma approves performance incentive plan contingent on $1B market cap by Dec 31, 2027","bullets":["Plan grants up to 1% of outstanding shares, capped at $10M total and $1M per recipient.","Effective only if ABVC maintains $1B market cap for 30 consecutive trading days before 2027 deadline.","Shares come from Amended 2016 Equity Incentive Plan; allocation set by Compensation Committee and Board.","No guarantee the condition will be met; plan may never be implemented."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-103799","json":"https://secwatch.observer/filing/0001213900-25-103799.json","markdown":"https://secwatch.observer/filing/0001213900-25-103799.md","text":"https://secwatch.observer/filing/0001213900-25-103799.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1173313/000121390025103799/0001213900-25-103799-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1173313/000121390025103799/ea0262960-8k_abvcbio.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T01:14:54.413588+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}