{"filing":{"accession_number":"0001213900-26-094152","cik":"0001173313","ticker":"ABVC","company_name":"ABVC BIOPHARMA, INC.","form":"8-K","filing_date":"2026-08-27","report_date":"2026-08-27","primary_document":"ea0302908-8k_abvc.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026094152/ea0302908-8k_abvc.htm"},"events":[{"id":29930,"run_id":27428,"accession_number":"0001213900-26-094152","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.94,"summary":"ABVC BioPharma completed a partial legal and structural separation of its subsidiary BioKey Cayman on August 21, 2026, distributing approximately 15% of BioKey Cayman's ordinary shares to ABVC shareholders as a pro rata dividend while retaining 85% control. The transaction involved multiple definitive agreements (Separation Agreement, Transitional Services Agreement, Tax Matters Agreement, and Employee Matters Agreement) and transformed BioKey Cayman from a wholly owned subsidiary into an independent reporting company with ABVC as controlling shareholder.","company_name":"ABVC BIOPHARMA, INC.","ticker":"ABVC","filing_date":"2026-08-27","form":"8-K","submitted_at":null,"items":[{"id":32373,"accession_number":"0001213900-26-094152","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"ABVC completed a partial legal and structural separation of its subsidiary BioKey Cayman on August 21, 2026, distributing approximately 15% of BioKey Cayman's ordinary shares to ABVC shareholders as a pro rata dividend while retaining 85% control. This constitutes a material change of control and disposition of assets under Items 1.01 and 2.01, transforming BioKey Cayman from a wholly owned subsidiary into an independent reporting company with ABVC as controlling shareholder. The transaction involved multiple definitive agreements (Separation Agreement, TSA, Tax Matters Agreement, Employee Matters Agreement) and resulted in a significant restructuring of the corporate relationship.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T12:32:00.347259+00:00","company_name":"","ticker":null,"filing_date":""},{"id":32374,"accession_number":"0001213900-26-094152","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"Item 7.01 incorporates by reference Item 1.01, which covers entry into material agreements and changes of control. The exhibits include a Separation and Distribution Agreement dated June 22, 2026, between ABVC BioPharma and BioKey (Cayman), Inc., along with related Transitional Services, Tax Matters, and Employee Matters Agreements—all hallmarks of a spin-off or separation transaction. This constitutes a material disposition or change of control event affecting the registrant's structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T12:32:00.347259+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":32373,"accession_number":"0001213900-26-094152","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"ABVC completed a partial legal and structural separation of its subsidiary BioKey Cayman on August 21, 2026, distributing approximately 15% of BioKey Cayman's ordinary shares to ABVC shareholders as a pro rata dividend while retaining 85% control. This constitutes a material change of control and disposition of assets under Items 1.01 and 2.01, transforming BioKey Cayman from a wholly owned subsidiary into an independent reporting company with ABVC as controlling shareholder. The transaction involved multiple definitive agreements (Separation Agreement, TSA, Tax Matters Agreement, Employee Matters Agreement) and resulted in a significant restructuring of the corporate relationship.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T12:32:00.347259+00:00","company_name":"ABVC BIOPHARMA, INC.","ticker":"ABVC","filing_date":"2026-08-27"},{"id":32374,"accession_number":"0001213900-26-094152","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"Item 7.01 incorporates by reference Item 1.01, which covers entry into material agreements and changes of control. The exhibits include a Separation and Distribution Agreement dated June 22, 2026, between ABVC BioPharma and BioKey (Cayman), Inc., along with related Transitional Services, Tax Matters, and Employee Matters Agreements—all hallmarks of a spin-off or separation transaction. This constitutes a material disposition or change of control event affecting the registrant's structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T12:32:00.347259+00:00","company_name":"ABVC BIOPHARMA, INC.","ticker":"ABVC","filing_date":"2026-08-27"}]}