{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-036507","form_type":"8-K","ticker":"ASPC","cik":"0001890361","company_name":"ASPAC III Acquisition Corp.","filed_at":"2026-03-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.688436+00:00","generated_at":"2026-05-15T08:26:53.106809+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"ASPAC III provides PFIC Annual Statement for FY2025; may be treated as PFIC","bullets":["Company may be treated as a passive foreign investment company (PFIC) for U.S. tax purposes for FY2025.","Per-share ordinary earnings: $0.000616487 for Jan 1–Oct 26 (300 days) and $0.002124334 for Oct 27–Dec 31 (65 days).","No cash or other property was distributed or deemed distributed during FY2025.","Shareholders are advised to consult tax advisors regarding QEF election and IRS Form 8621.","Company will permit shareholder inspection of books to verify PFIC computations."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-036507","json":"https://secwatch.observer/filing/0001213900-26-036507.json","markdown":"https://secwatch.observer/filing/0001213900-26-036507.md","text":"https://secwatch.observer/filing/0001213900-26-036507.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1890361/000121390026036507/0001213900-26-036507-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1890361/000121390026036507/ea0283960-8k_aspac3.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T08:26:53.106809+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"}