{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-030772","form_type":"8-K","ticker":"APAC","cik":"0002043630","company_name":"StoneBridge Acquisition II Corp","filed_at":"2026-09-21T11:41:39+00:00","discovered_at":"2026-09-21T11:45:00.542149+00:00","generated_at":"2026-09-21T11:45:09.272289+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"StoneBridge Acquisition II provides PFIC annual info statement for FY2025","bullets":["Class A shares (APAC) per-share per-day ordinary earnings: $0.0004338983 for 2025; no net capital gain.","No cash or property distributions reported for the taxable year ended Dec 31, 2025.","Statement issued under Treasury Reg 1.1295-1(g) to support shareholder QEF elections; company makes no PFIC admission.","Shareholders urged to consult tax advisors; QEF election decisions rest with each shareholder."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-030772","json":"https://secwatch.observer/filing/0001437749-26-030772.json","markdown":"https://secwatch.observer/filing/0001437749-26-030772.md","text":"https://secwatch.observer/filing/0001437749-26-030772.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2043630/000143774926030772/0001437749-26-030772-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2043630/000143774926030772/apac20260921_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-21T11:45:09.272289+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"}