---
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"
generated_at: "2026-05-15T08:26:53.106809+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# ASPAC III provides PFIC Annual Statement for FY2025; may be treated as PFIC

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-036507
- JSON: https://secwatch.observer/filing/0001213900-26-036507.json
- Plain text: https://secwatch.observer/filing/0001213900-26-036507.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.