{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-094152","form_type":"8-K","ticker":"ABVC","cik":"0001173313","company_name":"ABVC BIOPHARMA, INC.","filed_at":"2026-08-27T12:30:29+00:00","discovered_at":"2026-08-27T12:35:00.391344+00:00","generated_at":"2026-08-27T12:35:17.059260+00:00","sec_items":["1.01","2.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"ABVC completes spin-off of 15% of BioKey Cayman to shareholders; retains 85% control","bullets":["Distributed 4,500,390 BioKey Cayman ordinary shares (15% stake) to ABVC stockholders on Aug 21, 2026.","Record date July 24, 2026; holders received 0.169464 BioKey share per ABVC share held.","ABVC retains ~85% ownership; BioKey Cayman becomes independent SEC reporting company.","BioKey Cayman intends to apply for OTC Markets listing; no trading market currently exists.","Ancillary agreements (TSA, Tax Matters, Employee Matters) dated June 22, 2026 govern post-spin relationship."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-094152","json":"https://secwatch.observer/filing/0001213900-26-094152.json","markdown":"https://secwatch.observer/filing/0001213900-26-094152.md","text":"https://secwatch.observer/filing/0001213900-26-094152.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026094152/0001213900-26-094152-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026094152/ea0302908-8k_abvc.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-27T12:35:17.059260+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"}