---
title: "A SPAC III Acquisition made PFIC annual statement available for 2025, reports per-share ordinary earnings"
type: "News"
locale: "en"
url: "https://longbridge.com/en/news/281081330.md"
description: "A SPAC III Acquisition has released its PFIC Annual Information Statement for U.S. shareholders, reporting per-share ordinary earnings for 2025. The company anticipates being treated as a PFIC for the taxable year 2025, allowing QEF elections for shareholders. Segment 1 (Jan 1–Oct 26): earnings of $0.000616487; Segment 2 (Oct 27–Dec 31): earnings of $0.002124334. There were no cash or property distributions, and redemptions are treated as dispositions for U.S. tax purposes. Shareholders are advised to consult tax advisors regarding the PFIC statement."
datetime: "2026-03-30T21:53:01.000Z"
locales:
  - [zh-CN](https://longbridge.com/zh-CN/news/281081330.md)
  - [en](https://longbridge.com/en/news/281081330.md)
  - [zh-HK](https://longbridge.com/zh-HK/news/281081330.md)
---

# A SPAC III Acquisition made PFIC annual statement available for 2025, reports per-share ordinary earnings

**A SPAC III Acquisition made its PFIC Annual Information Statement available to U.S. shareholders and reports per-share ordinary earnings for 2025.**

**Key Highlights:**

-   Company believes it may be treated as a PFIC for taxable year 1/1/2025–12/31/2025, enabling QEF elections by shareholders.
-   Segment 1 (Jan 1–Oct 26, 300 days): per-share ordinary earnings $0.000616487; no net capital gains.
-   Segment 2 (Oct 27–Dec 31, 65 days): per-share ordinary earnings $0.002124334; no net capital gains.
-   No cash or property distributions during the period; redemptions treated as dispositions for U.S. tax purposes.
-   PFIC statement attached as Exhibit 99.1; shareholders may inspect records and are urged to consult tax advisors.

Original SEC Filing: ASPAC III Acquisition Corp. \[ ASPC \] - 8-K - Mar. 30, 2026

**Disclaimer**

This is an AI-powered summary. It may contain inaccuracies. Consider verifying important information with the source. Please note this summary is solely based on documents filed with the SEC.

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