{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-26-001630","form_type":"8-K","ticker":"BIXI","cik":"0002082542","company_name":"Bitcoin Infrastructure Acquisition Corp Ltd","filed_at":"2026-02-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.210870+00:00","generated_at":"2026-05-16T00:30:48.856869+00:00","sec_items":["8.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"Bitcoin Infrastructure Acquisition Corp provides PFIC annual statement for 2025 period","bullets":["PFIC annual statement covers period from June 9, 2025 to December 31, 2025.","Per-unit ordinary earnings reported as $0.0009464135; no net capital gains.","No cash or property distributions were paid during the period.","Company may be classified as a PFIC for U.S. federal income tax purposes.","Shareholders may make QEF election per IRS Section 1295; consultation with tax advisor recommended."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-26-001630","json":"https://secwatch.observer/filing/0001829126-26-001630.json","markdown":"https://secwatch.observer/filing/0001829126-26-001630.md","text":"https://secwatch.observer/filing/0001829126-26-001630.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2082542/000182912626001630/0001829126-26-001630-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2082542/000182912626001630/bitcoininfra_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T00:30:48.856869+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"}